An Examination of U.S. AACSB International Accounting-Accredited Schools to Determine Global Travel Experience Requirements in Accounting Masters Programs

2009 ◽  
Vol 85 (2) ◽  
pp. 119-123 ◽  
Author(s):  
Susan Lee Taylor ◽  
Jane B. Finley
Author(s):  
Mohammad Tariq Jassim

In a market economy, the role of International Financial Reporting Standards is increasing. In order to understand their significance in modern conditions it seems necessary to consider the peculiarities of evolution of IFRS formation. The article reflects actual issues concerning the role and significance of International Accounting and Reporting Standards in modern conditions. The author has defined the necessity of applying International Accounting and Reporting Standards by Russian companies. The article highlights the main elements and users of financial statements prepared on the basis of IFRS, and analyzes the similarities and differences that exist in the formation of financial statements, based on the requirements of IFRS and RAS. The main qualitative characteristics of financial statements are considered in detail. Based on the results of the research, the author has identified current trends in the transition to international financial reporting standards.


2020 ◽  
Vol 5 ◽  
pp. 78-83
Author(s):  
S.A. Mikhailov ◽  

The tourism industry has grown rapidly in recent years, and IT technology is also having a big impact on tourists. Tourism services, information generated by tourists and other sources can be used to build models of tourist behavior. These models can improve the travel experience in various ways. The author presents the system for analyzing tourist behavior based on the concept of a digital pattern of life. The system determines the tourist, possible data sources, ways of storing and presenting data, as well as tools for analyzing behavior. The author used artifi cial neural networks to analyze behavior from a dataset of tourist travels made with cars. One scenario of tourist behavior using artifi cial neural networks is presented. The collected results will be used for improving tourist services.


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