Digitalization and Accounting

Auditor ◽  
2021 ◽  
Vol 7 (2) ◽  
pp. 33-38
Author(s):  
N. Mislavskaya
Keyword(s):  
Detailed Analysis ◽  
Digital Economy ◽  
Accounting System ◽  
Economic Reality ◽  
Methodological Approaches ◽  
The Relationship

Th e article attempts to investigate and establish the relationship and mutual infl uence of the digitalization process in the economy and the accounting system. Th e author, based on a detailed analysis of the process of analog-todigital conversion and on the prevailing approaches to the defi nition of the concept of «digital economy» today, draws certain parallels with accounting. Digitalization is considered as a prerequisite for synthesizing new methodological and methodological approaches to solving the problems of refl ecting economic reality in the accounting system.

Introduction

2018 ◽  
Author(s):  
Tom Phillips
Keyword(s):  
Intellectual Life ◽  
Ancient Greek ◽  
Performance Culture ◽  
Methodological Approaches ◽  
And Performance ◽  
Poetic Texts ◽  
The Relationship

This volume addresses issues central to the study of ancient Greek performance culture: the role played by music in performed poetry; the ancients’ understanding of the relationship between music, poetry, and performance; and music’s relation to other areas of ancient intellectual life. This chapter comprises a brief discussion of the evidential difficulties involved in attempting to appreciate the effects created by ancient Greek music in conjunction with poetic texts. Some contemporary methodological approaches are canvassed as aids to this attempt, and an overview is provided of the chapters that make up the volume.

scholarly journals Adolescent impulsiveness and use of alcohol and tobacco

2015 ◽  
Vol 5 (3) ◽  
pp. 371-382
Author(s):  
Mª del Carmen Pérez-Fuentes ◽  
José J. Gázquez ◽  
Mª del Mar Molero ◽  
Fernando Cardila ◽  
África Martos ◽  
...  
Keyword(s):  
Risk Factor ◽  
Drug Use ◽  
Detailed Analysis ◽  
Intervention Program ◽  
Ad Hoc ◽  
Demographic Characteristics ◽  
The State ◽  
Negative Consequences ◽  
Frequency Of Use ◽  
The Relationship

Adolescence is characterized by premature experimentation with new experiences and sensations. These experiences sometimes include drugs, which even though legal and socially accepted, begin to have noticeable negative consequences to the adolescent’s development. In recent years, a decrease in use of tobacco by Spanish adolescents has been observed, but not in alcohol. One of the causes of initiation in drug use is impulsive personality or behavior. Thus the purpose of this study was to analyze the relationship between impulsiveness and frequency of use of alcohol and tobacco in 822 students aged 13 to 18 years of age. The State Impulsivity Scale (SIS) and an ad hoc questionnaire on demographic characteristics and use of alcohol and tobacco were used for this. The results showed that students who stated they were users scored significantly higher on impulsivity. Thus detailed analysis of the profile of individuals with this risk factor could favor more adequate intervention program design.

scholarly journals Contracting on Time

2005 ◽  
Vol 95 (5) ◽  
pp. 1369-1385 ◽  
Author(s):  
Sergei Guriev ◽  
Dmitriy Kvasov
Keyword(s):  
Detailed Analysis ◽  
Continuous Time ◽  
Contract Theory ◽  
Bilateral Trade ◽  
Incomplete Contract ◽  
Optimal Contracts ◽  
Contract Duration ◽  
Unilateral Termination ◽  
Advance Notice ◽  
The Relationship

The paper shows how time considerations, especially those concerning contract duration, affect incomplete contract theory. Time is not only a dimension along which the relationship unfolds, but also a continuous verifiable variable that can be included in contracts. We consider a bilateral trade setting where contracting, investment, trade, and renegotiation take place in continuous time. We show that efficient investment can be induced either through a sequence of constantly renegotiated fixed-term contracts; or through a renegotiation-proof “evergreen” contract—a perpetual contract that allows unilateral termination with advance notice. We provide a detailed analysis of properties of optimal contracts.

The role of digital economy in China's sustainable development in a post-pandemic environment

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Malin Song ◽  
Chenbin Zheng ◽  
Jiangquan Wang
Keyword(s):  
Economic Growth ◽  
Sustainable Development ◽  
Supply Chain ◽  
Social Development ◽  
Environmental Protection ◽  
Digital Economy ◽  
Series Data ◽  
Content Type ◽  
The Relationship

PurposeThe COVID-19 pandemic is still raging, which calls for an exploration of how to prevent and control pandemics to promote sustainable development. The purpose of this paper is to examine the role of the digital economy in sustainable development, the relationship between the two, the impacts of the outbreak on economic and social development, and changes in China's digital economy.Design/methodology/approachThe study used the time-series data from 2002 to 2019 and an unconstrained VAR model to examine the relationship between the digital economy and sustainable development before the pandemic.FindingsChina's digital economy has promoted the country's sustainable economic and social development; it has advanced rapid economic growth, improved people's living standards, increased efficient utilization of resources, and strengthened environmental protection.Research limitations/implicationsAmid the pandemic, China's digital economy developed effectively; it showed strong resilience because of its unique advantages. The digital economy in China has helped the country to control the pandemic in a short period, reduced the risk of supply chain disruption, promoted China's economic growth, and ensured the orderly operation of society. Therefore, countries worldwide are encouraged to prioritize their digital economies.Originality/valueCompared with the extant literature, this study explores the sustainable supply chain in a broader sense in the context of a pandemic, and how the supply chain is influenced by the digital economy. It not only includes the stability, resilience, and viability of the supply chain in economic development but also involves aspects of people's life, resource utilization, and environmental protection.

scholarly journals Neuroarchitecture Assessment: An Overview and Bibliometric Analysis

2021 ◽  
Vol 11 (4) ◽  
pp. 1362-1387
Author(s):  
Hessam Ghamari ◽  
Nasrin Golshany ◽  
Parastou NaghibiRad ◽  
Farzaneh Behzadi
Keyword(s):  
Bibliometric Analysis ◽  
Science Mapping ◽  
Analysis Techniques ◽  
Mapping Tool ◽  
Wide Range ◽  
Range Spread ◽  
Methodological Approaches ◽  
The Relationship ◽  
Major Progress ◽  
Over Time

Research on the relationship between architecture and neuroscience has increased in number and significance since the 1990s. Although a growing number of studies revolve around this field of research, there are very limited studies that have reviewed and assessed the field and there is a gap in the literature to address the overall analysis of neuroarchitecture literature and its evolution. Additionally, neuroarchitecture literature is now challenging to manage because of its multidisciplinary scope and wide range spread within different themes and journals. The primary aim of this study is to present a bibliometric analysis of three decades of research on neuroarchitecture. This provides an overall picture of the field and its research landscape. Two hundred and ninety-five publications were included in the final database of the study after screening processes. Next, a science mapping tool, VOSviewer, was utilized to detect major topics as well as influential authors, countries, publications, and prominent journals using different network analysis techniques such as term co-citation, term co-occurrence, and bibliographic coupling. Next, a similar co-occurrence analysis was conducted to identify the major themes and the evolution of the intellectual basis of the field. SciMAT was also used to detect how the intellectual base of the knowledge in the field has evolved over time. It also assisted to identify the major themes that have contributed to this evolution. The results show that this field has initially been mainly focused on few themes but has later become more diversified to acknowledge the multi-faceted characteristics of neuroarchitecture; over time, the intellectual base of the field of neuroarchitecture started to grow, particularly from 2016. Major progress in the development of theoretical and methodological approaches has been achieved and there has been a paradigm shift toward major keywords in neuroarchitecture such as EEG, fMRI, and virtual reality.

scholarly journals Improving Regional Socio-Economic Policies Based on Human Capital Management

2021 ◽  
Vol 58 (2) ◽  
pp. 1166-1174
Author(s):  
Gairat Zuvaitovich Ubaydullaev
Keyword(s):  
Human Capital ◽  
Economic Development ◽  
Digital Economy ◽  
Economic Policies ◽  
Human Capital Management ◽  
Economic Relations ◽  
Theoretical Substantiation ◽  
Socio Economic Development ◽  
Relationship Of ◽  
The Relationship

Theoretical substantiation and development of an organizational and economic mechanism for managing human capital in the development of the country. The purpose of the study is to study the theoretical and methodological foundations for the development of human capital and the digital economy in the economy of Uzbekistan.The purpose of this work is to identify the development of socio-economic relations that characterize the relationship of human capital as an innovative factor in socio-economic development. The study focuses on the concepts and strategies of the country’s socio-economic development, developed by the state, giving priority attention to the growth of human capital and the development of the digital economy, the formation of targeted problem-solving programs.Comparisons and similarities in the work of our historical scientists in the development of the education system are the main goal in the growth of human capital.

scholarly journals Geostrategic interests of turkey and Iran in the Caspian region

2021 ◽  
Vol 5 (S2) ◽  
pp. 764-773
Author(s):  
Sabir I. Shukurov
Keyword(s):  
Detailed Analysis ◽  
Caspian Region ◽  
Islamic Republic ◽  
Territorial Integrity ◽  
Advantageous Position ◽  
Islamic Republic Of Iran ◽  
The Republic ◽  
Relationship Of ◽  
Republic Of Turkey ◽  
The Relationship

The relevance of this article is due to the advantageous geostrategical position of the Republic of Azerbaijan in the Caspian region, which makes it a significant and attractive location for neighbouring states both politically and economically, causing not only partnership relations between the countries but also the probable insecurity of Azerbaijan's territorial integrity. The purpose of this study is to examine and analyze the complex of geostrategic relations in the Caspian region on the example of the relationship of the Republic of Azerbaijan with the Republic of Turkey and the Islamic Republic of Iran. The leading method for the study of this topic is, first of all, a deep and detailed analysis of the geostrategic and geopolitically advantageous position of the Republic of Azerbaijan, as well as the method of comparing its relations with neighbouring states, which makes it possible to imagine as accurately as possible the general geopolitical picture of the Caspian region. 

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