أثر التقنيات الحديثة للثورة الصناعية الرابعة على المحاسبة والمراجعة The impact of modern technologies of the Fourth Industrial Revolution on accounting and auditing

2020 ◽  
Author(s):  
Mohamed Kais Adel Al GNBRI
2021 ◽  
Vol 83 (1) ◽  
pp. 44-51
Author(s):  
S. Bespalyy ◽  
◽  
Ye. Ifutina ◽  

Computer systems and technologies are changing our society significantly. These changes are interconnected with both social and production spheres. Innovative digital technologies have a huge impact on the labor market and professional activity, contributing to their transfer to the electronic environment. Using digital technologies, modern people set new goals and solve problems with an increasing speed of problem solving, capitalizing on the possibilities of collaborative distributed actions within networks. In this regard, new competencies of specialists are in demand. Purpose: The purpose of this study was to establish the impact of the fourth industrial revolution on the education system and the development of skills and thinking for learning. Methods: When conducting scientific research, economic and statistical methods were used. These methods were also used in comparative analysis, as well as in assessing data and indicators of the higher education system, taking into account the impact of the fourth industrial revolution. The analytical method was used to consider the characteristics and factors influencing the development of skills and thinking for learning in modern conditions. The abstract-logical method is used to identify problems affecting the development of the labor market under the influence of digital technologies. Results and their value: The result of the study is that conclusions are drawn about the upcoming changes. Automation and digitalization are likely to lead to significant unemployment in most countries, so adaptation innovation policies are needed to help offset unemployment due to digitalization. Governments need to invest heavily in higher education as an economic development tool for their citizens. Lifelong learning should be identified as a critical element of success in the era of the fourth industrial revolution. Curricula should develop digital skills and address workforce disruptions due to automation.


Author(s):  
Yelyzaveta Snitko ◽  
Yevheniia Zavhorodnia

The development of a modern economy, in the context of the fourth industrial revolution, is impossible without the accumulation and development of human capital, since the foundation of the transformation of the economic system in an innovative economy is human capital. In this regard, the level of development and the efficiency of using human capital are of paramount importance. This article attempts to assess the role of human capital in the fourth industrial revolution. In the future, human talent will play a much more important role in the production process than capital. However, it will also lead to a greater division of the labor market with a growing gap between low-paid and high-paid jobs, and will contribute to an increase in social tensions. Already today, there is an increase in demand for highly skilled workers, especially in high-income countries, with a decrease in demand for workers with lower skills and lower levels of education. Analysis of labor market trends suggests that the future labor market is a market where there is simultaneously a certain demand for both higher and lower skills and abilities, combined with the devastation of the middle tier. The fourth industrial revolution relies heavily on the concept of human capital and the importance of finding complementarity between human and technology. In assessing the impact of the fourth industrial revolution, the relationship between technology, economic growth and human resources was examined. The analysis was carried out in terms of three concepts of economic growth, technological change and human capital. Human capital contributes to the advancement of new technologies, which makes the concept of human capital an essential factor in technological change. The authors emphasize that the modern economy makes new demands on workers; therefore it is necessary to constantly accumulate human capital, develop it through continuous learning, which will allow the domestic economy to enter the trajectory of sustainable economic growth. The need to create conditions for a comprehensive increase in the level of human capital development is noted.


Author(s):  
Kseniya Reznikova ◽  
Valery Maximov ◽  
Dmitry Popov

Together with the fourth industrial revolution Industry 4.0 in the field of shipbuilding came the concept of Shipbuilding 4.0. Despite its separation from Industry 4.0, the concept also implies the automation of production and implementation of the most advanced technologies. Such technologies include cloud computing, Internet of Things, artificial intelligence, augmented reality and blockchain. Today, all these technologies are heard and familiar to a huge number of people. They continue to be actively developed and implemented in various industries and areas of human life. Heavy industry, namely shipbuilding, was no exception. This article examines the concept of Shipbuilding 4.0 and information technology, it characterizes. Examples of the implementation of the above technologies in the shipbuilding industry are given: at shipyards, in design. Applications in logistics and shipping have also been studied. This work considers such a problem of the Russian shipbuilding industry as poorly developed digitalization. With a high probability, these technologies will soon be actively consolidated in this area and will start everywhere, including at Russian shipyards. The use of innovative developments will improve competitiveness and strengthen positions in the state and market economy. Maritime activity is a very responsible field, where the slightest mistake can lead to bad consequences on a colossal scale. Therefore, the advanced technologies considered in the work have yet to be brought to perfection. However, they already have the potential and direction of development.


Author(s):  
V.V. Yakhrichev

Along with digital modeling, the key modern technologies include virtual (VR) and augmented (AR) reality, the use of which is a prerequisite for the implementation of the fourth industrial revolution, also known as Industry 4.0. However, at Russian enterprises, these tools have not become widespread yet. The paper analyzes the possibility of using the tools of virtual and augmented reality and introduces the available Russian instruments. Practical examples consider the application in this area of — one of them — the VRConcept system — in detail. The availability of support in the VRConcept system for the data presentation format of the domestic computer-aided design system Compass-3D simplifies its implementation and use at the enterprise.


2021 ◽  
Vol 33 (2) ◽  
pp. 289-318
Author(s):  
Sidasha Singh ◽  
Juanitta Calitz

Within the context of the fourth industrial revolution, cryptocurrencies pose several challenges in the framework of corporate insolvency law. In South African law, no statutory framework vis-à-vis cryptocurrencies, such as Bitcoin, currently exists. This has however not prevented entities from engaging in the cryptocurrency market. The specific dilemma is that insolvency practitioners do not have legislative guidelines to assist them in dealing with the subject of cryptocurrencies. Consequently, international judicial developments must be consulted and analysed with the aim to close the gap between the legislature and Industry 4.0. This article unpacks the South African legal position on cryptocurrencies within the context of the statutory powers and duties of insolvency practitioners. It engages in an analysis of selected international courts cases that have dealt with the concept of cryptocurrencies within the context of insolvent estates and continues to make recommendations for the development of an efficient and effective regulatory model.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Zeynep Hizir

Purpose The purpose of this paper is to analyse the impact of digital transformation on jobs and to assess whether or not the so-called Fourth Industrial Revolution will lead to mass redundancies. The piece also looks at the role human resources (HR) departments will have to play in the implementation of, and response to, digital transformation within the workplace. Design/methodology/approach This paper combines research based on media articles, a parliamentary report and wider digital transformation industry research. The author looks to explain what digital transformation is, deconstruct misconceptions around digital transformation, assess the true evidence-based impact of digital transformation on jobs and advise HR departments on the impact of digital transformation within the workplace. Findings This piece finds that there remains a considerable degree of misunderstanding and many misconceptions around digital transformation and that while digital transformation will lead to the loss of some jobs, it will also lead to the change of existing ones and creation of new ones. Furthermore, this piece finds that HR departments will play a crucial role in the implementation of digital transformation, but that they too will need to pivot and adjust to new workplace realities as a result. Originality/value Many HR departments face confusion and misconceptions around the impact of digital transformation on the workforce, and there also remains concern among many employers that technology will replace their jobs. This piece seeks to dispel the myths and paint a clearer picture to both HR departments and employees around the impact of digital transformation.


Author(s):  
Reginald M.J. Oduor

Discussions on the impact and future directions of technology often proceed from an empirical point of view that seems to presume that the ebb and flow of technological developments is beyond the control of humankind, so that all that humanity can do is adjust to it. However, such an approach easily neglects several crucial normative considerations that could enhance the standing of individual human beings and whole communities as rational users of technology rather than its slaves. Besides, more often than not, technological products are designed in ways that neglect the needs of persons with disabilities, thereby perpetuating their exclusion from society. Consequently, this article proposes four normative considerations to guide the initiatives of African societies in their deployment of the technologies of the Fourth Industrial Revolution, namely, inclusiveness to meet the needs of all human beings, affordability to bridge the digital divide, respect for cultural identity to guard against cultural imperialism, and an ethical orientation as the over-arching guide to building a truly human society.


Author(s):  
Idris Olayiwola Ganiyu ◽  
Ola Olusegun Oyedele ◽  
Evelyn Derera

The Fourth Industrial Revolution has resulted in the disruption of the world of work whereby technological innovation such as artificial intelligence (AI) and robotics. These disruptions may be creative in that as some jobs are lost due to the development of artificial intelligence, new ones are created. This chapter explored the impact of disruptive technological innovations on the future of work. The skill gaps brought about by the emergence of the Fourth Industrial Revolution was also explored in this chapter.


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