scholarly journals Globalization processes in the sphere of socioeconomic and environmental relations

2021 ◽  
Vol 244 ◽  
pp. 10036
Author(s):  
Liudmyla Orochovska ◽  
Uliana Koshetar
Keyword(s):  
Information And Communication Technologies ◽  
Information Technologies ◽  
World Politics ◽  
Network Society ◽  
Economic Relations ◽  
Goods And Services ◽  
Human Habitat ◽  
Business Entities ◽  
Environmental Relations ◽  
The Impact

The article examines the impact of the fourth information revolution on society, the formation of a certain social and economic system as a result of the influence of the latest information and communication technologies and changes in the human habitat. Globalization processes in the economy have become possible due to information technologies. The latter ensures the movement of capital to any continent, leveling state borders, sovereignty, the national identity of peoples. Business entities, due to the emergence of electronic media, have become able to introduce new forms and methods of economic activity that contribute to the optimization of sales of goods and services and the efficiency of production organization processes. Due to the transformation processes in the field of social and economic relations of the network society, the ability to respond quickly to changes in the world politics stances and markets of basic economic resources has been updated. As a result, the network society represents economy virtualization, the introduction of e-business, global online commerce. The change in the conditions and nature of management and labor was influenced by Internet media, which gives grounds to characterize the network society as a society of services.

MODERN PROBLEMS OF ACCOUNTING AND ANALYTICAL ENSURING FINANCIAL RESULTS MANAGEMENT

2020 ◽  
Author(s):  
Yuliia Peniak ◽  
◽  
Nataliia Horokhovatska ◽  
Keyword(s):  
Performance Management ◽  
Enterprise Management ◽  
Goods And Services ◽  
Financial Condition ◽  
General Evaluation ◽  
Net Profit ◽  
Business Entities ◽  
Results Management ◽  
Main Components ◽  
The Impact

The main purpose of any enterprise in the market economy is to obtain high financial results. One of the main conditions for the effective functioning of the enterprise is ability to generate profit in the amount that will create the financial basis for further development and expansion of the enterprise, comply with social and material needs, ensure competitiveness in the market of goods and services. The need for accounting and analytical management of financial results stems from needs of owners, the state and employees in information that will enable them to identify patterns and trends in financial results, identify and assess the main factors influencing the process of their creation, distribution and usage, identify reserves and thus increase the level of profitability. Despite the significant scientific contribution in the field of research of financial results of the enterprises, the issue of improvement aims to the accounting and analytical maintenance of management of financial results of the enterprise remains actual. That is why the purpose of the study is to substantiate the theoretical and practical aspects and develop approaches to improving the mechanism of formation of accounting and analytical support for the management of financial results of the enterprise. Accounting and analytical management of financial results of the enterprise is a set of interconnected elements of production and management system, activities carried out by the subject of management, creation of a certain structure, as well as collection, accumulation, storage and analysis of information necessary for effective operation of the enterprise. The main components of the study of accounting and analytical support of financial performance management are the formation of methods of analysis, control and forecasting of financial results, which requires specification of the components of the analytical and controlled process within the organizational and information model. Namely, the formation of reliable information about the financial condition of the enterprise, the analysis of economic indicators of the enterprise is of great importance in the system of general evaluation of business entities. Their research makes it possible to assess the dynamics of the structure of income and expenses, to determine the impact of factors on the company's profit from various activities, as well as to find reserves to increase the net profit of enterprises. Thus, the improvement of accounting and analytical support of enterprise management is based on the use of modern forms, methods and principles that place new demands on the formation of unbiased, complete, timely, clear and useful accounting and analytical information about the enterprise and its financial results.

Mathematical models forecasting the transformation of the tax path of large russian companies

2019 ◽  
Vol 5 (3) ◽  
pp. 193-203
Author(s):  
Kristina A. Bannova ◽  
Nurken E. Aktaev ◽  
Yulia G. Tyurina
Keyword(s):  
Information And Communication Technologies ◽  
Business Processes ◽  
Digital Economy ◽  
The State ◽  
Russian Society ◽  
Financial Flows ◽  
Business Entities ◽  
Object Of Study ◽  
Tax Changes ◽  
The Impact

Digital technologies have changed the relationship between the society and business entities, taxpayers and the state. Ceteris paribus, the ability to effectively manage financial flows and make administrative decisions depends on the correct and established interaction between the state and taxpayers. This study aims to form and develop a taxpayer’s understanding of the digital age with all its features and opportunities for information and communication technologies, including mathematical modeling methods that form the basis of the digital economy for building and sustaining business development, improving the systemic vision of business processes. The research hypothesis is that the further development of economic entities management in the digital context, as well as the coordination of these entities’ interests, is possible only in the partnership of the key economic participants, with the taxpayer at the forefront. That will allow identifying the areas for improving tax trajectories. Using polynomial approximation, the authors have obtained the models of tax trajectories of companies that allow predicting tax burden. The data for approximations are obtained using the previously constructed mathematical model of the optimal tax path. The main input data of the model are fixed assets and human resources, the totality of which form the production function. The analysis of the transformation of tax paths shows ways for achieving a balance of interests between both the state and the taxpayers. Finding this balance will help to overcome the crisis of confidence in the authorities, the development of adaptability and creativity of Russian society to new tax changes. A number of parameters determines the scale of this task. They include the complexity of the object of study, the long-term and multi-aspect nature of the impact which modeling the digital economy has on adaptation to the new digital realities of the state and taxpayers, as well as the absence of significant analogues of the solution to this problem in global and Russian economics.

IMPROVING THE EFFICIENCY OF USING INFORMATION AND COMMUNICATION TECHNOLOGIES IN THE BANKING SYSTEM

2021 ◽  
Vol 4 (4) ◽  
pp. 41-46
Author(s):  
Ra’no Parpieva ◽  
◽  
Nafisa Norboyeva ◽  
Adiba Turayeva
Keyword(s):  
Information And Communication Technologies ◽  
Information Technologies ◽  
Banking Sector ◽  
Banking System ◽  
Modern Society ◽  
Communication Technologies ◽  
Payment Systems ◽  
Information And Communication ◽  
Effective Use ◽  
The Impact

This article will serve to select the system required for the effective use of information and communication technologies in the banking system and the impact of national payment systems in the banking sector on modern society, the effective use of new modern information technologies in the system.Study of foreign experience to select information and communication technologies that should be used in modern banks with information and communication technologies in the banking system, which have been used before.

THE IMPACT OF INFORMATION TECHNOLOGIES ON THE REGIONS’ ECONOMIC SECURITY

2017 ◽  
Author(s):  
Yuliya Tymchyshyn ◽  
Keyword(s):  
Information Technology ◽  
Information Technologies ◽  
Organizational Structures ◽  
Economic Security ◽  
Deep Penetration ◽  
Short Term ◽  
Economic Space ◽  
Business Entities ◽  
Short Term Forecasting ◽  
The Impact

The article highlights the impact of information technology on the economic security of regions and threats to economic security of the region that arise from the use of information technology. The system of economic security of the region in the context of development and application of information technologies is considered, which should include the following elements: diagnostics and identification of the existing state of economic security of the region; identification of threats to the economic security of the region from the use of information technology by business entities and from trends and problems in the development of the IT sector in the region; assessment of identified threats; development of effective mechanisms for their prevention; ensuring the increase of the level of economic security of the region with observance of the balance of national, regional and local interests; monitoring the level of economic security of the region. The main tasks of monitoring the economic security of the region in the context of development for the use of information technology are analyzed: monitoring the state of development of the IT sphere of the region and the level of ICT use in the activities of enterprises; timely detection of changes occurring in the IT sphere of the region and in the activities of economic entities of the region in the process of using information technology, and the reasons that caused them; prevention of negative trends leading to the formation and development of tensions in the IT sphere and socio-economic space of the region to prevent threats to its economic security; implementation of short-term forecasting of trends in the most important processes in the IT sphere of the region and in the functioning of economic entities from other sectors of the economy, due to the widespread use of IT in commercial, management and production activities; assessment of the effectiveness of methods, organizational structures and processes of managing the economic security of the region in terms of information development of society and the deep penetration of IT in various areas of management and economic activity at the regional level. The principles of monitoring the economic security of the region in the context of development and application of information technologies are revealed. The requirements to be met by the mechanism of economic security of the region, related to the intensification of informatization processes and the development of the IT sphere, are described. The functions that should be performed by the mechanism of economic security of the region (MESR) related to the intensification of informatization processes and the development of the IT sphere are substantiated. The main groups of computer crimes with the use of information computer technologies are identified, which have an extremely sharp impact on the economic condition of both a particular enterprise and the region as a whole.

scholarly journals ASSESSMENT OF THE ECONOMIC IMPACT OF THE REGION'S TOURISM INDUSTRY: MULTIPLICATIVE EFFECT

2021 ◽  
Vol 71 (3) ◽  
Author(s):  
Oksana Pidvalna ◽  
Svitlana Bohuslavska
Keyword(s):  
Information Technologies ◽  
Economic Effect ◽  
Tourism Industry ◽  
Retail Trade ◽  
Transport Infrastructure ◽  
Tourism Product ◽  
Main Indicator ◽  
Multiplier Effect ◽  
Business Entities ◽  
The Impact

The tourism industry is expanding its influence on the region’s economy by increasing the accessibility and accessibility of tourist facilities (development of transport infrastructure, communication and information technologies, formation of extensive networks of the hospitality industry, wholesale and retail trade, etc.). A characteristic feature of the regional tourism industry is the multiplicative economic effect, which is manifested through the positive dynamics of economic indicators of business entities involved in the business process of creating and implementing a comprehensive tourism product. The paper proves that the sphere of tourism is formed and developed in the relevant area under the influence of various factors that are reproduced in this area. However, the sphere of tourism itself is considered as a factor that influences and changes the socio-economic development of the region. The main indicator of the multiplier effect is the cost of tourists, so the policy of the region should be aimed at maximally stimulating such costs. This is the first task of maximizing the multiplier effect. The second task is to reduce the level of savings. Recognizing the fact that the impact of the multiplier effect of tourism, compared to the impact of other activities, is the most significant because it is a catalyst for the development of many industries, considering existing models for calculating the generalized multiplier (and on their basis), the author proposes to create a method of accounting for the indirect impact of tourism on a number of components of the economy and social sphere (differentiated model of the multiplier) of the region and the country as a whole. The assessment of individual components of the tourism multiplier should be based on a clear methodological basis and the availability of appropriate software. Thus in each component of the tourist multiplier the contribution to the corresponding sector of economy and social policy of the state should be considered. Thus, the use of a tourism multiplier to assess the impact of social processes on the tourism industry makes it possible to determine the equilibrium relationship between consumption and income, ie the process of income generation in different sectors of the economy, at the expense of tourists and tourists.

Four Questions on the Digital Economy

2019 ◽  
Vol 8 (1) ◽  
pp. 5-14
Author(s):  
Василий Свистунов ◽  
Vasiliy Svistunov ◽  
Виталий Лобачев ◽  
Vitaliy Lobachyev
Keyword(s):  
Information And Communication Technologies ◽  
Information Technologies ◽  
Practical Importance ◽  
Communication Technologies ◽  
Digital Economy ◽  
Current State ◽  
Information And Communication ◽  
State Of Affairs ◽  
National Economies ◽  
The Impact

The article is devoted to the analysis of the main modern trends of digitalization of the economies of the leading world powers. Particular attention is paid to the state of Affairs with the practice of information and communication technologies in the Russian Federation. The analysis of trends in the participation of the digital economy in the formation of GDP of a number of countries, including Russia. The impact of digitalization processes on the current state and further development of various spheres of management is assessed. The practice of development of strategic programs for the development of national economies, which determine the targets for the development and implementation of modern information technologies in various industries and activities to improve the efficiency of national socio-economic systems. The author’s position in determining the main features of the current state of the digital economy of Russia is based on the generalization of the results of studies conducted by a number of international companies, and is of practical importance in the study of the problem of the ongoing transformation of social and labor relations in the context of digitalization.

scholarly journals Information Support for Travel Agency Performance

2020 ◽  
Vol 8 (4) ◽  
pp. 69
Author(s):  
Anna Tarasova ◽  
Anna Polukhina ◽  
Avdykerim Arnaberdiyev
Keyword(s):  
Information Technologies ◽  
Tourism Industry ◽  
Customer Relationship ◽  
Information Support ◽  
Travel Agency ◽  
Research Information ◽  
Internet Technologies ◽  
Goods And Services ◽  
Online Sales ◽  
The Impact

<p>Internet technologies create new platforms for the sale of goods and services, however, their emergence arise new issues of how to attract and retain users. Modern Internet users enjoy freedom of choice, they can easily find travel services, or skip them just by closing the browser tab. That is how Customer Relationship Management (CRM) systems were introduced to build and manage efficiently good user relationships. This article discusses the main functions of CRM, according to the classification of The Center for Research on Information Technology and Organizations (the University of California, Irvine, USA) and considers the potentials of CRM systems on the market for large and small companies.</p><p> </p><p>The objective of the paper is to research information technologies that help to attract, retain and work with clients in travel agencies, as well as technologies that open up new platforms for the sale of tourism products, namely online sales. The article also investigates the impact the Internet technologies have on various industries, in particular on the tourism industry.</p>

Digital innovations in taxation: bibliometric analysis

2021 ◽  
Vol 5 (3) ◽  
pp. 66-77
Author(s):  
Nataliia Lagodiienko ◽  
Inna Yakushko
Keyword(s):  
Information Technologies ◽  
Scientific Development ◽  
Enterprise Management ◽  
Research Papers ◽  
Economic Relations ◽  
Current Trends ◽  
Scientific Papers ◽  
Tax Systems ◽  
Business Entities ◽  
New Research

Active development of digitalization processes worldwide is changing the usual mode of the operation of all areas of human activity. These processes have a special impact on the development of economic systems. The introduction of new information technologies in economic relations today is the norm and objectively necessary to ensure the competitiveness of national economies. Up to date, the outlined technologies play an essential role in reforming tax systems, which determines the relevance of this sphere of research considering the potential of digitalization and its application in this area. The purpose of the article is to conduct a bibliographic analysis of the state of research papers in the digitalization of tax systems and establish current trends in the scientific development of this system. The systematization of scientific sources and approaches to solving the taxation digitalization problem showed the lack of scientific papers in this area. Accordingly, the urgency of solving this situation is to conduct new research in this area to deepen the understanding of current trends in introducing new innovative technologies from the theoretical, methodological, and practical points of view. The methodical toolkit of the study was the methods of bibliographic and comparative analysis. As the information base to conduct research, the Scopus database was used. The empirical study was conducted using a bibliometric approach known as «the common words analysis» using the VOSviewer software. The analysis of the relevance of the study of taxes and digitalization as a separate scientific category was conducted. It was determined that for the last five years, there had been a significant growth of scientific research in digitalization as an objective process of reality, the analysis of which is studied within various sciences. The categorial relationship between keywords found in scientific papers, where the words «taxes» and «digitalization» are met, is analysed within the article. It made it possible to identify the following areas of research, within which the issues of digitalization of the tax system were studied individually: works related to the study of peculiarities of the international trade development, taxation in online trade; research papers, within which the taxation issues of business entities that do not have a physical location in the countries where they operate are studied; articles, which study the issues of enterprise management, the development of enterprise management in the digital age; papers, which analyse `the issues of reforming tax systems, the introduction of innovations to improve their functioning.

scholarly journals THE IMPACT OF THE COVID-19 PANDEMIC ON THE DEVELOPMENT OF GLOBAL AND RUSSIAN E-COMMERCE

2021 ◽  
Vol 9 (08) ◽  
pp. 973-988
Author(s):  
Iskakova Diana ◽  
Yang Li ◽  
Alimasi Mongo Providence
Keyword(s):  
Economic Growth ◽  
Digital Technologies ◽  
The Internet ◽  
Economic Relations ◽  
Online Commerce ◽  
Goods And Services ◽  
The Impact ◽  
Intensive Development

The intensive development of digital technologies and access to the Internet has transformed the principles of organizing economic relations in the sphere of trade in goods and services. E-Commerce has become one of the most dynamically developing areas in the economy of many countries, but unforeseen circumstances, such as the Covid-2019 pandemic, can probably significantly change the situation with the development of the e-Commerce sector, give the necessary impetus to increase Internet activity and turn the e-Commerce sector into a driver of economic growth in Russia.The article demonstrates the changes that have occurred in the dynamics and structure of international online commerce, describes how the customs preferences have changed under the influence of the pandemic. An adjustment of the estimates of the prospects for the development of global and Russian e-commerce is given.

scholarly journals ІНФОРМАЦІЙНО-КОМУНІКАЦІЙНІ ТЕХНОЛОГІЇ В СИСТЕМІ ПЕДАГОГІЧНОЇ ОСВІТИ: СКАНДИНАВСЬКИЙ ВИМІР

2019 ◽  
Vol 69 (1) ◽  
pp. 258
Author(s):  
Angelina O. Roliak
Keyword(s):  
Teacher Education ◽  
Teacher Training ◽  
Information And Communication Technologies ◽  
Information Technologies ◽  
Communication Technologies ◽  
Developed Countries ◽  
Educational Process ◽  
Professional Teacher ◽  
Information And Communication ◽  
The Impact

The main subject of the research is implementation of information and communication technologies in teacher education system of Nordic countries. The article offers a comparative analysis of the main stages in the ICT development in the professional teacher training systems of four developed countries in the Scandinavian region: Denmark, Norway, Sweden and Finland, which are world leaders in the impact of ICT on education and society and have gained a positive experience in creating their own strategies for reforming of all the important teacher education components based on the widespread use of modern information and communication technologies. The author considers that one of the key factors explaining Nordic innovation and digital literacy strength lies in the fact that the progress of using ICT in the system of professional teacher training has taken place in parallel with the processes of informatization, computerization, technological changes and prioritization of the 21-st century skills development in all countries of the Nordic region. Three essential stages of ICT implementation in Nordic educational environment were substantiated. The first is induction (or introductory) stage, connected with the gradual implementation of computer technologies into the educational process. The second is infusion (or partial use) stage, distinguished by joining all the educational institutions to the worldwide information systems. The third is incorporation (or systematic integration) stage, identified by the conceptualization of ICT-related teacher education. These three stages are characterized by the main similar and different principles of the information technologies use in the Nordic pedagogic dimension. The research findings may help to efficiently implement the information and communication technologies into the system of Ukrainian teacher education.

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