scholarly journals The impact of COVID-19 on the economic and accounting transformation

2021 ◽  
pp. 14-22
Author(s):  
Микола Петрович Городиський ◽  
Дмитро Миколайович Захаров ◽  
Ігор Віталійович Орлов
Keyword(s):  
Business Models ◽  
New Technologies ◽  
Objective Assessment ◽  
Strategic Plans ◽  
Use Of The Internet ◽  
High Level ◽  
The Impact ◽  
Total Impact ◽  
General Connection ◽  
Qualitative Changes

The coronacrisis accelerated the process of economic digitization. New technologies are changing approaches to the organization of labor, as a result of a process of changing classic business models. The competitive environment in all market sectors is changing. Businesses at all levels are working to integrate technology for creating a sustainable, mobile, and digital business model. Accordingly, to ensure this process, technical support in the form of data hubs, data centers, etc. is required. Strategies of digitalization of different countries are considered. It is determined that the digitization process provides these basic factors for the beginning of qualitative changes: infrastructure upgrades, expansion of databases, widespread mobile devices with a high level of communication capabilities, increasing accessibility and expanding the use of the Internet. As a result, digitalization leads to a general «connection» and the total impact of these processes on all sectors of the economy: industry, transport, finance, health, education, and others. For an objective assessment of performance and business opportunities, it is proposed to include in the management report information on development prospects, key risks, the achievement of declared goals, and strategic plans, taking into account the degree of consequences caused by the COVID-19 pandemic. Businesses should review their accounting and reporting policies to provide accurate and up-to-date information on stakeholder performance.

scholarly journals Assessing the impact of design on the development of digital services

2020 ◽  
Vol 27 (4) ◽  
Author(s):  
Gabriel Santos Garbulho ◽  
André Leme Fleury ◽  
Eduardo Camillo Kasparevicis Ferreira
Keyword(s):  
Business Models ◽  
New Technologies ◽  
Emerging Technologies ◽  
New Products ◽  
Production Costs ◽  
Organizational Strategy ◽  
Emotional Needs ◽  
Digital Services ◽  
Design Activities ◽  
The Impact

Abstract This paper analyzes how design diffusion is changing the organizational logics of established companies. If previously design activities had as its main objective packaging new technologies to create differentials for products and services and to reduce production costs, with the diffusion of digital services currently design activities expand its scope and identify functional and emotional needs from users that are relevant for creating differentiated experiences, that in turn will result in new products and services that incorporate existing and emerging technologies of the firm. This transformation reveals a new organizational strategy, in which design assumes a more relevant position for the creation of innovative business models. However, a point not yet considered in the literature is how companies are restructuring their operations in order to benefit from this transition. This paper analyzes how Brazilian organizations of different sizes and sectors have redefined their management models in order to incorporate design as a catalyst of change. The obtained framework consolidates the main propositions of design while directing of the changes in the organizations in the operational, tactical and strategic levels.

scholarly journals Rola przemysłu w procesie kształtowania społeczeństwa informacyjnego

2009 ◽  
Vol 13 ◽  
pp. 11-20
Author(s):  
Zbigniew Zioło
Keyword(s):  
Information Society ◽  
New Technologies ◽  
Service Industry ◽  
Knowledge Based ◽  
Knowledge Based Economy ◽  
Complex Process ◽  
New Ideas ◽  
Valuable Product ◽  
High Level ◽  
The Impact

Modern processes of civilizational development, directed towards the formation of an information society, make knowledge an increasingly important and the most valuable product, and access to information is the basic condition for the development of all sectors of economy. In this article, I make an attempt to determine the impact of industry on the complex process of shaping of an information society. The aim was to determine the relations between the industry and the information society, and their surroundings. An important element in the formation of an information society and the development of knowledge-based economy is a high level of education at all stages, and the competences: to be able to apply the acquired knowledge, to formulate new ideas and to introduce them in the production and service industry. New technologies trigger modernization and encourage new products, which in turn contributes to quality changes in the society, and to raising the society’s culture.

scholarly journals Awareness of eSafety and Potential Online Dangers among Children and Teenagers

10.28945/3864 ◽  
2017 ◽  
Vol 16 ◽  
pp. 319-338 ◽  
Author(s):  
Gila Cohen Zilka
Keyword(s):  
Internet Use ◽  
Leisure Activities ◽  
Individual Case ◽  
Future Research ◽  
The Internet ◽  
Future Studies ◽  
Use Of The Internet ◽  
High Level ◽  
And Behavior ◽  
The Impact

Aim/Purpose: Awareness of eSafety and potential online dangers for children and teenagers. Background The study examined eSafety among children and teenagers from their own perspectives, through evaluations of their awareness level of eSafety and of potential online dangers. Methodology: This is a mixed-method study with both quantitative and qualitative elements. The study includes questionnaires and interviews. A total of 345 participants from Israel completed questionnaires; 90 children and teenagers were interviewed from among the participants. Contribution: The study examined the awareness of children and youths of safe online surfing. It also examined the degree of exposure of children and youths to positive and negative aspects of the Internet. This study illustrates the dual potential of Internet use within the context of eSafety, as seen through the eyes of children and teenagers. Characteristics of use of the Internet are liable to increase the danger to and the bullying of youths and by youths in the digital domain. It also demonstrates the promises of using the Internet for productive learning and leisure activities. Findings: Findings show that the children and teenagers who participated in the study reported a medium-high level of awareness. Issues that participants were concerned about included avoiding contact with strangers and cyberbullying, not necessarily by strangers, but also by friends. Recommendations for Practitioners : It is important to examine how children perceive online events for the purpose of examining their statements regarding eSafety and the way they view problematic or dangerous online events, as well as how they believe they can cope with them. Recommendation for Researchers: The study recommends incorporating in future studies individual case studies and allowing participants to express how they perceive complex online situations. Impact on Society: This study illustrates the dual potential, positive and negative aspects, of Internet use within the context of eSafety, as seen through the eyes of children and teenagers. Future Research: Future studies should track changing eSafety awareness and behavior longitudinally to identify the impact of maturation and experience on their behavior and attitudes.

scholarly journals Innovation needs deregulation: the case of taxi and private hire companies

2018 ◽  
Vol 12 (1) ◽  
pp. 651-660
Author(s):  
Christian Nasulea ◽  
Diana Florentina Nasulea ◽  
Stelian Mihai Mic
Keyword(s):  
Business Models ◽  
New Technologies ◽  
Popular Media ◽  
The World ◽  
New Business ◽  
Brave New World ◽  
The Impact ◽  
New Business Models ◽  
The Way

Abstract Every year seems to bring about new technologies that radically change the way we do things. New innovative business models come to life, that change the way the world works so much that a shift of mindset is required if we are to keep up. These days, the largest transport company in the world owns no cars, the largest accommodation provider owns no real estate, the largest retailer by value has no inventory of its own, and the most popular media owner creates no content. But what about the role of regulation in this brave new world? We take a look at the rivals, taxi companies and private hire transport companies (in particular Uber), to assess the need for regulation and the impact of regulation on these two contenders. Our research examines the effects of said regulation on service quality and safety, correlated with consumer opinion data. The impact of non-regulatory incentives on the two seemingly-opposed business models is discussed, thus making the logical case for increased deregulation of both taxis and private hire companies. Opening the way to innovative companies and innovative new business models, allowing them to change the world is our gateway to growth, prosperity and sustainability.

scholarly journals THE INFLUENCE OF THE GROWTH OF R & D EXPENSES ON RENTABILITY OF INVESTED CAPITAL IN AUTO-INDUSTRY

2019 ◽  
Vol 17 (1) ◽  
Author(s):  
Đorđe Dabetić ◽  
Jana Cvijić Rodić ◽  
Ivana Vujanić
Keyword(s):  
Research And Development ◽  
New Technologies ◽  
Auto Industry ◽  
Gross Margin ◽  
Market Prices ◽  
Software Companies ◽  
Return On Capital ◽  
Initial Hypothesis ◽  
High Level ◽  
The Impact

The uncertainty and risk posed by new, more and more comprehensive technological changes threaten the ability of innovative and intensive industries to realize the grow of return on invested capital. Automotive industry, information and software companies and pharmaceutical companies are at the forefront of the investments in R&D expensive. This reflects on the increased prudence of investors and their turn to safest industries which offer more prospective opportunities for higher profits. Therefore, the aim of this paper was to point out on the example of car companies the importance of understanding the need to maximize return on invested capital. The research carried out was based on the assumption that the race for new innovative investments slows down the profitability of the auto industry. In order to prove this hypothesis, the paper analyzes how the growth of R & D costs in the five largest car companies is maintained on the movement of the rate of return on capital, and on other business performances.The analysis included exclusively large car companies, that is, those that are the leader in the level of realized income, net profit, capital values and market prices. These companies are also leading the level of investment in research and development, which from the standpoint of the subject of this work contributed to the representativity of the research sample. The obtained results confirmed the initial hypothesis based on the assumption that a high level of R & D costs slows the profitability of the car company. This is verified by comparing the regression correlation values obtained between the observed research costs, as independent variables and the value of the realized income, gross margin, ebits margins, net margins and ROICs, as dependent variablesThe obtained results showed that the high level of ultraviation in new technologies has a positive effect on the growth of revenues, gross profit, ebits and net margins in the auto industry, but slowing the growth of profitability of this significant economic branch. An additional analysis related to determining the impact of R & D costs on the movement the rates of return on invested capital in selected pharmaceutical and information companies, which are also characteristic of large R & D investments. This comparison has confirmed that the cost of research and development investment is the most burdensome for the auto industry, as the information sector and the pharmaceutical industry, despite large investments, have relatively high returns on invested capital.

scholarly journals Adoption Of Social Networks In Business: Study Of Users And Potential Users In Oman

2014 ◽  
Vol 13 (2) ◽  
pp. 401 ◽  
Author(s):  
Ali H. Al-Badi ◽  
Wafa S. Al-Qayoudhi
Keyword(s):  
Social Networks ◽  
Web 2.0 ◽  
Social Networking ◽  
Online Social Networks ◽  
Business Models ◽  
New Technologies ◽  
Working Hours ◽  
Business World ◽  
Face To Face ◽  
The Impact

Web 2.0 technologies have become effective tools in recent years, being used by people everywhere for everything. One of the most effective types of Web 2.0 technology is online social networks. Social networks, like Facebook and Twitter, are being used in communication and for building social capital between people. However, they have become important tools in the business world, and business people have realized that social networks are applicable tools in their daily business tasks. There is a belief that social networking and social media are going to transform peoples live styles, change their cultures, revolutionize communication, and reform the existing business models. From this standpoint, this research investigates and attempts to understand the adoption of social networks in business. This research raises three main questions: 1) What is the impact of utilizing social networks in business?, 2) How does business increase opportunities by adopting social networks?, and 3) What are the obstacles that discourage certain organizations from utilizing social networks in their business? The main theoretical objectives of this research are to investigate and explore the opportunities and reasons behind adopting social networks in business, to investigate the impacts of social networks on business and what the consequences are for individual businesses, and to discover the reasons which are preventing certain businesses from adopting social networks. In order to achieve the researchs objectives about 130 questionnaires were distributed to different private organizations in Oman. Some of the initial findings of this exploratory study are that the majority of organizations that participated fall into the services category; 57% of the respondents have face-to-face meetings as well as online/email to communicate with their customers, and 81% of these organizations allow their employees to access/browse the Internet during working hours; 31% of the organizations said that the main gain from utilizing social networking is to encourage and empower employees to discuss ideas, post news, ask questions, and share links; 62% of the organizations agreed that one of the obstacles preventing them from adopting social networking is the lack of quantifiable business benefits. This study is expected to help businesses that are trying to gain competitive advantage by deploying these new technologies and ideas for the enhancement of their operations.

scholarly journals Misplaced trust? The relationship between trust, ability to identify commercially influenced results and search engine preference

2021 ◽  
pp. 016555152110141
Author(s):  
Sebastian Schultheiß ◽  
Dirk Lewandowski
Keyword(s):  
Search Engine ◽  
Information Literacy ◽  
Search Engines ◽  
Online Survey ◽  
Business Models ◽  
Internet Users ◽  
Solid Foundation ◽  
High Level ◽  
Google Search ◽  
The Impact

People have a high level of trust in search engines, especially Google, but only limited knowledge of them, as numerous studies have shown. This leads to the question: To what extent is this trust justified considering the lack of familiarity among users with how search engines work and the business models they are founded on? We assume that trust in Google, search engine preferences and knowledge of result types are interrelated. To examine this assumption, we conducted a representative online survey with n = 2012 German Internet users. We show that users with little search engine knowledge are more likely to trust and use Google than users with more knowledge. A contradiction revealed itself – users strongly trust Google, yet they are unable to adequately evaluate search results. For those users, this may be problematic since it can potentially affect knowledge acquisition. Consequently, there is a need to promote user information literacy to create a more solid foundation for user trust in search engines. The impact of our study lies in emphasising the need for creating appropriate training formats to promote information literacy.

scholarly journals Digitalization Development as Factor Causing Changes in Taxation Administration

2021 ◽  
Vol 18 (1) ◽  
pp. 5-13
Author(s):  
V. I. Bratcev ◽  
A. M. Grishanova
Keyword(s):  
Russian Federation ◽  
New Technologies ◽  
Tax Administration ◽  
System Transformation ◽  
Digital Platform ◽  
Software Products ◽  
The Russian Federation ◽  
High Level ◽  
The Impact ◽  
Tax Regulation

The article demonstrates the key lines in digital transformation of Russian taxation bodies aimed at ensuring the development of tax regulating methods. Managing changes in the field of digital economy requires designing and adopting regulatory decisions, which could eliminate barriers and create favorable conditions for the development of this field and cut risks connected with broad application of new technologies. In order to perform their principle functions, including those providing a high level of cash receipts to the budget system of the Russian Federation in conditions of economy digitalization tax bodies today shall develop their own digital platform, around which the ecosystem for taxpayers will be formed. The authors researched the impact of the economy digitalization process on transforming the approach to tax regulation, the focus of which is turning the system of tax bodies into the adaptive digital platform. Key indicators of the digital technology sector of the Russian Federation were studied and opportunities of the sector’s impact on tax regulation were identified. On this basis the authors showed the necessity to upgrade software products of tax bodies, which are used within the frames of tax administration. The interconnection of forms and lines of digitalization with processes of institutional changes in tax regulation was described. Among key findings of the research it is necessary to highlight substantiation of the tax system transformation under the influence of speeding-up development of digital technologies and elaboration of practical recommendations aimed at upgrading the tax administration mechanism by introducing automated multifunctional consolidating analytical tools.

scholarly journals Using the Internet to Improve the Efficiency of the Social Enterprise Business Model

2020 ◽  
Vol 19 (3) ◽  
pp. 7-22
Author(s):  
Małgorzata Kurleto
Keyword(s):  
Business Model ◽  
Social Enterprise ◽  
Business Models ◽  
Social Enterprises ◽  
The Internet ◽  
Enterprise Strategy ◽  
Holistic Model ◽  
The Social ◽  
Use Of The Internet ◽  
The Impact

Background. Modern technologies, and the Internet in particular, play an essential role in the effective business model of every company. Due to the fact that social enterprises often take over business models from commercial enterprises, a question arises about their applicability in the use of the Internet in social business. The size of the social enterprise and having a strong leader in the organization should be taken into account. Research. The study identifies the increase of effectiveness of social enterprise business models through appropriate use of the Internet. The analysis attempts to demonstrate the relationship between business models and the social enterprise strategy, emphasizing the important role of the holistic model. The analysis is in­tended to show the importance of the business model in marketing and management. Methodology. The study is based on a literature analysis as well as in the empir­ical part on the results of the author’s research. The most important hypothesis of the study assumes that the direct effectiveness of using the Internet is positively associated with the effectiveness and success in creating social value. Findings. The results of analysis show that the impact of Internet efficiency was high in those social enterprises that used the appropriate business model. The efficiency of using the Internet is positively related to the size of the social enterprise and having a strong leader. JEL Codes: F69, M29.

New Perspectives

2017 ◽  
pp. 269-294
Author(s):  
Albena Antonova
Keyword(s):  
Business Models ◽  
New Technologies ◽  
Social Innovation ◽  
Social Role ◽  
Business Organizations ◽  
Digital Communities ◽  
Private Interests ◽  
Private Organizations ◽  
Governmental Institutions ◽  
The Impact

As social and environmental struggles intensify, the raising economic and social role of not for profits will continue to expand globally. Not for profit organizations have the potential to mobilize digitally-enabled communities and to work on various global challenges, overcoming the limitations of governmental institutions, local and short-term perspectives of public administration and private interests of business organizations. The present research aims to reassess the business models and value creation behind NFP operational models, their role for social innovation, the impact of the new technologies and the characteristics of the emerging digital communities. Further, there will be discussed the new perspectives for NFP development as innovative instruments, protecting social interests between government and private organizations, and contributing to solve increasing social problems.

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