scholarly journals PROCEDURAL AND ACCOUNTING TRANSFORMATION AS AN IMPERATIVE STAGE OF DIGITAL AUDIT

2021 ◽  
Vol 140 (6) ◽  
pp. 70-79
Author(s):  
NAZAROVA Karina ◽  
BONDARENKO Konstantin
Keyword(s):  
Information Exchange ◽  
Accounting Data ◽  
Current State

The current state and prospects of digital audit implementation are studied. The content and specifics of the process of accounting transformation, its stages, features of implementation in terms of exchange of large arrays of information are highlighted. The main problems that create microprocesses of manual accounting and administration in the framework of outdated methods of transmission of accounting data are revealed. It is proved that the implemented automation of microprocesses, starting from the level of information exchange, is the primary but imperative stage of the transition to digital audit.

scholarly journals THE ACCOUNTS RECEIVABLE MANAGEMENT: CURRENT SITUATION, PROBLEMS, PROSPECTS, INFORMATION SUPPORT

2021 ◽  
Author(s):  
Lesya Kononenko ◽  
◽  
Nataliia Sysolina ◽  
Oksana Yurchenko ◽  
◽  
...  
Keyword(s):  
Information Exchange ◽  
Information Support ◽  
Synthesis Methods ◽  
Scientific Methods ◽  
Common Information ◽  
Software Products ◽  
Blockchain Technology ◽  
Current State ◽  
Banking Institutions ◽  
Network Technologies

The article examines the current state of receivables management, identifies the main problems and suggests ways to overcome them, including accounting. The research methodology is based on general scientific methods of cognition: historical, logical, systemic, induction, deduction, analysis, synthesis; methods of statistical data processing, classification, grouping. Emphasis is placed on the growth of receivables and its consistently high share in the current assets of domestic enterprises over the past three years, which necessitates the development of measures to optimize its management. Modern software, including the subsystem "Accounting" "1C: Enterprise 8" does not contain a separate complex for accounting for receivables and the provision for doubtful debts. This determines the expediency of accrual of the provision for doubtful debts in the subsystem "Accounting" in the document "Debt Adjustment", which is designed to adjust the debt of mutual settlements with counterparties and is responsible for the function of debt write-off. It is proved that the process of receivables management in the conditions of digitalization can be optimized by integrating communication and network technologies. Integration processes provide the formation of a common information environment at the micro and macro levels with access to internal and external users of accounting information. It is advisable to integrate the function of information exchange with a single database of counterparties in modern software products for accounting automation. This will allow you to obtain information about counterparties, the existence of contractual relations, the state of receivables and the procedure for its repayment. The single database will provide an opportunity for information exchange between suppliers, customers, banking institutions, legal and factoring organizations, government agencies of the fiscal service and statistics. All these measures will optimize the process of managing receivables in terms of the use of information technology. The prospect of further research is to study the information support of receivables management in the application of blockchain technology.

Use Cases and Application Purposes of Social Media in Healthcare

2014 ◽  
pp. 60-75
Author(s):  
Kerstin Denecke
Keyword(s):  
Social Media ◽  
Information Exchange ◽  
Clinical Information ◽  
Information Gathering ◽  
Healthcare Applications ◽  
Current State ◽  
Mental Diseases ◽  
Social Media Tools ◽  
Use Of Social Media ◽  
Medicine 2.0

This chapter presents the current state and outlines future directions in the possibilities of applying and exploiting social media in supporting healthcare processes. Starting from the abstracts of the Medicine 2.0 conference in 2012, the authors identify categories of application purposes for social media-based healthcare applications. The applications of social media tools and data are categorized into five groups: 1) supporting the treatment process, 2) for information gathering and prevention, 3) for networking and information exchange, 4) for knowledge management, and 5) for research and monitoring. Use of social media for information gathering and disease prevention is most prevalent. Existing applications mainly concentrate on supporting treatment of chronic and mental diseases. Technology is ready for supporting such applications. To go further in that direction, organizational and legal issues need to be addressed, including developing concepts for integrating with clinical information settings, establishing financing models, and ensuring security and trust.

scholarly journals Simulation model of the communication repair process in the mechanized brigade repair unit

2020 ◽  
Vol 10 (1) ◽  
pp. 56-66
Author(s):  
Alexander Ishchenko
Keyword(s):  
Simulation Model ◽  
Communication System ◽  
Information Exchange ◽  
Armed Forces ◽  
Recovery Process ◽  
Repair Process ◽  
Fire Damage ◽  
Software Environment ◽  
Communication Services ◽  
Current State

The article analyzes the current state of information exchange in the control system of a mechanized brigade during its combat operations in the anti-terrorist operation, the operation of the combined forces of the Armed Forces of Ukraine in the east of the country. It is determined that the mechanized crew communication system has a low level of survivability. The cause is a large amount of communication damage due to enemy fire damage and limited technical reliability. Maintaining a given level of survivability of the communication system is possible primarily through the timely restoration of damaged communications.Existing models that can be used to determine the estimated number of recovered communications tools are analyzed. Strengths and weaknesses are identified and directions of improvement are formulated.A simulation model developed on a personal computer in the AnyLogic 7.0.2 Professional software environment, the process of repairing communications in the repair unit of a mechanized team, which, unlike existing ones, takes into account the intensity of communication failure due to enemy fire damage combat periods, as well as communication tools that fail due to limited technical reliability.The type of queuing system used to describe the recovery process of communications in the mechanized repair unit is justified. The algorithm of work of simulation model of process of communication means restoration in repair unit of mechanized crew is given.Let's calculate the number of recovered communications using a simulation model of the communication recovery process in a mechanized brigade repair unit using a hypothetical example. The dependence of the likelihood of communication services on the number of communication repair masters has been determined. 

scholarly journals Developing the platform model for problem solving of automated machine learning

2021 ◽  
Vol 2094 (3) ◽  
pp. 032049
Author(s):  
V A Chastikova ◽  
S A Zherlitsyn
Keyword(s):  
Machine Learning ◽  
Information Exchange ◽  
Complete Solution ◽  
Learning Systems ◽  
Distribution Model ◽  
System Operation ◽  
Current State ◽  
Automated Machine Learning ◽  
Testing Module ◽  
The Given

Abstract The article discusses the current state of technologies for automated machine learning. The development trends and the nature of the distribution model - MLaaS - are defined. There is highlighted a number of problems of automating the machine learning process, such as: excessive simplification and specialization of tools, vagueness of implemented processes, lack of flexibility in the infrastructure hardware, using closed algorithms. As a partial or complete solution to them, we have proposed the architecture, consisting of separate modules: models, hybridizer, learning algorithms module, testing module, user support module, and a theoretical framework. The main feature of the given architecture is its modularity, transparency and encapsulation of components. Each module is described as a separate element, implemented as an independent microservice. The paper describes the benefits of applying the given approach to the implementation of automated machine learning systems, the need to implement the given or similar standards. For each of the modules, its purposes, the tasks it solves and the implemented functionality, as well as the data necessary for the functioning and their sources are described. A general diagram showing the flows of information exchange between modules is presented. The main scenarios for the resulting system operation, as well as ways of interacting with it and the result of its operation - the generated model - are described.

Hypertension: Blood pressure regulating systems: cellular, integrative, and therapeutic aspects

1987 ◽  
Vol 65 (8) ◽  
pp. 1515-1515
Author(s):  
Paul I. Korner ◽  
Frans H. H. Leenen
Keyword(s):  
Blood Pressure ◽  
Information Exchange ◽  
Cell Biology ◽  
Large Range ◽  
State Of The Art ◽  
South Australia ◽  
Current State ◽  
History Of ◽  
Generous Financial Support ◽  
Formed Part

This is only the second time in the long history of the International Physiological Congresses that a symposium on hypertension has formed part of the official satellite programme. After the 1983 IUPS Congress in Sydney, John Chalmers organized a magnificent satellite meeting at the Flinders Medical Centre in South Australia and we felt that we wished to continue the "tradition." Hypertension research has provided a wonderful example in recent years of how exciting it can be to apply very basic discoveries to the solution of practical problems. This meeting breaks new ground in being the first scientific event sponsored jointly by the Canadian Hypertension Society and the Australian High Blood Pressure Council. The meeting was made possible by generous financial support from Pfizer Canada and Pfizer Australia with, as co-contributors, Bayer Germany and Sandoz Australia. We would also like to acknowledge the help of Mrs. A. Garat of Pfizer Canada Medical Services in the organization of the meeting and Dr. Andrew Rankin who was responsible for all local arrangements.The Hypertension Satellite was held at Whistler, B.C., July 19–21, 1986, following the 30th International Congress of the International Union of Physiological Sciences in Vancouver. It provided a good forum for interdisciplinary information exchange. It also proved to be a pleasant social occasion in the beautiful setting of the coastal range of the Canadian Rockies. There were 48 invited speakers from Canada, Australia, Europe, the U.S.A., Japan, and New Zealand. We were fortunate in having as our patrons two great names in hypertension research, Dr. Arthur Guyton and Dr. Sydney Friedman.Emphasis was on a large range of mechanisms that regulate blood pressure. There were sessions on cell biology, the kidney, autonomic nervous regulation, peptides (including, of course, atrial natriuretic peptide and arginine vasopressin), and pathogenesis. The proceedings provide an up-to-date account of the position of the current "state of the art" in a number of important areas.

scholarly journals Automated model progression scheduling using level of development

2015 ◽  
Vol 15 (4) ◽  
pp. 428-448 ◽  
Author(s):  
Martin Hooper
Keyword(s):  
Information Exchange ◽  
Theoretical Concept ◽  
Small Scale ◽  
Design Management ◽  
Building Information Modelling ◽  
Content Type ◽  
Current State ◽  
Management Perspective ◽  
Building Information ◽  
Document Review

Purpose – The purpose of this study is to unravel the mystery of Level of Development (LOD) as frequently referred to in Building Information Modelling (BIM) delivery documents. LOD is a key parameter for describing digital content in a BIM context. It is seen as an important vehicle for specifying information exchange throughout a facility’ life cycle. However, hitherto, there has been little research examining how, beyond the theoretical concept, LOD can be applied and smartly utilised in practice. This study seeks to unravel the concept and reveal new insights into its application from a design management perspective. Design/methodology/approach – Following a literature and document review, two small-scale case projects were identified. The first was – to temper the state-of-the-art theory and understand what happens in practice today – discovery led. The second was – to drill down to the core of LOD utilisation to support planned model progression and test a plausible novel methodology to automate associated workflow – theory led. Findings – Results suggest that a lack of consistent understanding and utilisation exists and particular LOD errors are highlighted, but, moreover, LOD can be so much more useful if integrated into a BIM-like workflow. Consequently, a new method of automatically comparing planned model progression with the current state of the model is presented. Practical implications – Advancement of the understanding of the concept and application of LOD and its usefulness has significant implications for designing information management research. Originality/value – Fresh insights into LOD, concept and application are presented. The emerging proposed utilisation framework is novel and targets removal of known labour-intensive activities associated with LOD matrices whilst facilitating rich reuse of efficient model progression knowledge.

scholarly journals Aspects of protection of accounting data in the conditions of use of innovation and information technologies.

2021 ◽  
pp. 172-176
Author(s):  
В. Марценюк ◽  
A. Сверстюк ◽  
І. Андрущак ◽  
В. Чудовець ◽  
В. Кошелюк
Keyword(s):  
Information Technologies ◽  
Accounting Information ◽  
Accounting Data ◽  
Cyber Threats ◽  
Current State

The article examines the current state of cybersecurity and identification of cyber threats in the use of credentials, the formulation of measures to minimize the risk of theft, damage or loss of confidential accounting information in the cyber environment of its use and maintenance

scholarly journals THE CONCEPT OF CREATION AND MANAGEMENT OF TOPOGRAPHIC AND GEODETIC MONITORING OF TERRITORIES OF SETTLEMENTS

2019 ◽  
Vol 3 (2) ◽  
pp. 115-122
Author(s):  
Sergei Kuznecov ◽  
Anton Orlov ◽  
Olesya Malygina
Keyword(s):  
Urban Development ◽  
Information Exchange ◽  
Qualitative Information ◽  
Current State ◽  
Development Plans ◽  
The Creation

The creation and development of technologies of topographic and geodetic monitoring of territories due to the objective needs of participants in urban development in the current, detailed and qualitative information about the current state and development plans of the territories of settlements, the need for effective information exchange between all stakeholders and organizations. The creation and development of technologies of topographic and geodetic monitoring of territories due to the objective needs of participants in urban development in the current, detailed and qualitative information about the current state and development plans of the territories of settlements, the need for effective information exchange between all stakeholders and organizations.

Mutual Recognition of Driving Licences in the EU – Current State of Integration and Perspectives

2020 ◽  
Vol 13 (3) ◽  
pp. 37-60
Author(s):  
Meinhard Schröder
Keyword(s):  
International Law ◽  
Information Exchange ◽  
Mutual Recognition ◽  
Internal Market ◽  
Public International Law ◽  
Driving Licence ◽  
Current State ◽  
Lack Of Information ◽  
Principle Of Territoriality ◽  
The Eu

A driving licence is a document and an administrative act, which is, according to the principle of territoriality, only valid in the territory of the issuing State. This is incompatible with practical needs of international traffic, and mutual recognition helps to overcome the problem. This article presents the development of mutual recognition of driving licences in the EU, from pre-existing public international law to current harmonising legislation and the relevant ECJ jurisprudence. It finds that once there was sufficient harmonisation, the ECJ promoted mutual recognition, while the EU legislator had to close the loopholes for 'driving licence tourism' by amending the directives. Unlike in other areas of the internal market, primary law never played an important role for the mutual recognition of driving licences. Determining the current state of integration, the article identifies a lack of information exchange between Member States and a lack of harmonisation of sanctions as main obstacles for full, unconditional recognition, and proposes ways leading towards an 'internal market of driving licences'.

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