scholarly journals ACCOUNTING FOR RISK REDUCTION OF IT ENTERPRISES

2021 ◽  
Author(s):  
Gabriella Loskorikh
Keyword(s):  
Risk Management ◽  
Computer Technology ◽  
Graphical Method ◽  
Maximum Amount ◽  
Information And Computer Technology ◽  
Additional Burden ◽  
It Project ◽  
Analysis And Synthesis ◽  
It Enterprises ◽  
Practical Nature

The activities of IT companies are inherently quite risky, which requires thorough research. The purpose of the study is to reveal the features of accounting methods to reduce the risk of IT companies. To achieve this goal, the following methods were used: analysis and synthesis, logical generalization, comparative comparison, graphical method. The need to form for IT companies not only required reserves, but also others, determined based on the specifics of their activities. The article considers ways to manage the risks of IT companies (diversification; reservation; limitation; insurance and self-insurance; hedging; planning and forecasting) in terms of their two groups: 1) the risks of the IT project; 2) risks of organization and implementation of activities. The risks faced by IT companies in the course of their activities are divided into: those that can be eliminated and taken into account in accounting; those that are not taken into account in accounting. Particular attention is paid to reservation as an accounting method of reducing the degree of risk. Problems of theoretical and practical nature of its use are systematized. The downside of using reservation as an accounting way to reduce the risks of IT companies is the additional burden on the accountant. Subject to the development of appropriate methodological support and in terms of information and computer technology, these points are leveled. There are proposals for the types of reserves for future expenses for IT companies, which became the basis for the organization of their analytical accounting to account 47 “Provision for future expenses and payments”. It is proposed to open sub-account 479 “Reserves for future expenses related to the implementation of the IT project” and analytical accounts to it: 479.1 “Reserves for fines”; 479.2 “Reserves from lawsuits”. The elements of accounting policy in terms of reserves to ensure risk management of IT enterprises have been determined (methods and frequency of provisions, the maximum amount of allocations to reserves, methods of accounting for reserves, indicators of the need to create reserves).

scholarly journals Electronic Voting and Credible Election in Nigeria: A Study of Owerri Senatorial Zone

2018 ◽  
Vol 9 (3) ◽  
pp. 30 ◽  
Author(s):  
Nnaeto Japhet Olusadum ◽  
Ndoh Juliet Anulika
Keyword(s):  
Data Analysis ◽  
Computer Technology ◽  
Electronic Voting ◽  
Electoral Fraud ◽  
Information And Computer Technology ◽  
The Subject ◽  
Election Fraud ◽  
Legal Frameworks ◽  
Physically Challenged ◽  
Structured Questionnaire

The study is basically to examine electronic-voting in Nigeria elections as an improvement on the traditional paper voting with a focus on Owerri Senatorial Zone, Imo State. Worried by the frequent and debilitating incidences of electoral fraud and disenfranchisement of voters for unsubstantiated reasons, the study tended to sample opinion of respondents in Owerri on the subject as a way of strengthening democracy. Martin Hagen theory of e-democracy was adopted as theoretical framework. Hagen construes e-democracy as a strategic tool to strengthen democratic practices using the information and computer technology (ICT). The study is a survey attempt which made use of structured questionnaire to elicit information from respondents. Simple per centage was used for data analysis. It is our finding among others that e-voting will reduce incidences of election fraud especially in the areas of voting and counting of votes, and also the physically challenged qualified voters and citizens living and working abroad will have opportunity to cast their votes. The study concludes that Nigeria must cash in on flourishing (ICT) to fight endemic electoral irregularities in Nigeria through firm belief in and avowed adoption of e-voting. The study recommended among others institutionalization of legal frameworks and structures that will formidably support the practice of e-voting in Owerri senatorial zone in particular and Nigeria in general.

scholarly journals PROBLEMS OF THE DEVELOPMENT OF PEASANT ECONOMIES AND FARMS IN THE MINDS OF THE LAND REFORM IN UKRAINE

2019 ◽  
pp. 113-125
Author(s):  
Olena Pimenova
Keyword(s):  
Land Reform ◽  
Agricultural Land ◽  
Graphical Method ◽  
Historical Analysis ◽  
State Regulation ◽  
Synthesis Methods ◽  
Expert Evaluation ◽  
Farm Model ◽  
Analysis And Synthesis ◽  
The Impact

The historical analysis of the development of national forms of economy has been carried out. It has been determined that the most economically advantageous for society, vital, rational, socio-ecological-economic forms of economy are peasant economies and farms. The methodological basis of the study as to the identification of rational and effective forms of economy are general scientific methods, including methods of historical analysis, generalization, comparison, analysis and synthesis, methods of expert evaluation, graphical method. In the course of the research, the methods of historical analysis, generalization, analysis and synthesis were used in carrying out a retrospective analysis, in particular the research of scientific opinion on the effectiveness of such forms of economy as peasants and farms and the impact of land reform on their development; the method of expert evaluation in the survey of peasants and representatives from the administration of Radomyshl region of Zhytomyr oblast to determine their opinion – how the land reform will affect on the development of peasants and farms; graphical method for constructing tables and graphs. The study of the world experience in agriculture confirmed that the development of the farm model as a priority model of economy in agriculture is possible only with the active support of a state, as an institution that regulates land use through administrative and economic measures and provides legislation through limitation of purchase of land and the potential withdrawal of this land from agricultural circulation, and also involves the implementation of targeted programs through the financing of individual activity. An important function of state regulation is the conservation of the agricultural land fund. In developed countries, there are some restrictions on the land market to prevent latifundia. It is substantiated that in the course of land reform, the agrarian policy should be focused on preventing the creation of latifundia with large land tenure, as well as on the support, protection and development of peasant economies and farms as viable forms.

scholarly journals THE USE OF SPECIAL KNOWLEDGE IN DETECTING AND FIXING DIGITAL TRACES: ANALYSIS OF MODERN PRACTICE

2019 ◽  
pp. 178-185
Author(s):  
A. I. Semikalenova ◽  
I. A. Ryadovskiy
Keyword(s):  
Criminal Justice ◽  
Law Enforcement ◽  
Computer Technology ◽  
Information Technologies ◽  
Current Practice ◽  
Information And Computer Technology ◽  
Private And Public ◽  
Law Enforcement Officials ◽  
Special Knowledge ◽  
The Russian Federation

The paper analyzes the results of studying the current practice of identifying, fixing, preserving and anticipating the forensic examination of the study of digital traces of crime. As a toolkit for monitoring investigative and operational investigative activities in this area, there were applied personal conversations and surveys of employees of the Investigative Committee of the Russian Federation, investigative and operational search units of the Ministry of the Interior of Russia, employees of other services and departments, students of the relevant specialization. In addition, experts in the field of computer information technologies from both the private and public sector, involved in investigative actions and operational search activities were interviewed.The paper presents the results of this study, identifying current problems of criminal justice, faced by law enforcement officials investigating crimes involving information and computer technology, while seizing and recording computer information.

scholarly journals Information and Computer Technology (ICT) in Indian Banking System after Computerization

2020 ◽  
Vol 8 (4S) ◽  
pp. 62-64
Keyword(s):  
Growth Rate ◽  
Computer Technology ◽  
Banking Sector ◽  
Banking System ◽  
Maximum Growth ◽  
Maximum Growth Rate ◽  
Great Change ◽  
Maximum Profit ◽  
Information And Computer Technology ◽  
Economy System

In Indian economy system, banking sector has an important role and after computerization, there is a great change came in it. In India, Now there are a lot of branches of banks. At present, banking sectors face a tough competition. Maximum growth rate are shown by those banks which have maximum profit. By the use of various technologies, banks cost may become minimum and profit may become maximum. In this manuscript, the effect has been studied on the banks after computerization. The effects are analyzed after use of information and computer technology in Indian banking systems after computerization. The selected banks for this study are SBI, PNB and UBI.

Strategies to Increase Technology Acceptance

2017 ◽  
pp. 1-18 ◽  
Author(s):  
Gary Lee Ackerman
Keyword(s):  
Technology Acceptance ◽  
Everyday Life ◽  
Computer Technology ◽  
School Leaders ◽  
Information And Computer Technology

Despite efforts by school leaders, teachers, technologists, and researchers; much teaching is unchanged since the arrival of information and computer technology (ICT). The same devices that are deeply embedded in everyday life are still marginalized in many classrooms. Technology acceptance is a framework that has contributed to the development of ICT and ICT-based practices in many fields other than education. Three strategies for supporting ICT in schools that focus on increasing technology acceptance are described from the participants' perspective. The experiences are discussed from several perspectives to both understand technology acceptance as a framework for planning in education and to identify some unanswered questions about technology acceptance that are relevant to education populations.

ICT Developments

2011 ◽  
pp. 145-190
Author(s):  
Nigel Ford
Keyword(s):  
Computer Technology ◽  
Information Seeking ◽  
Information Science ◽  
Approaches To Learning ◽  
Resource Discovery ◽  
Learning Resources ◽  
Learning Design ◽  
Teaching Resource ◽  
Information And Computer Technology

Information seeking and resource discovery, for which library/information science researchers and developers have devised the techniques and approaches introduced in the previous chapter, may be engaged in by teachers seeking information and learning resources that they can reuse or reconfigure in their own teaching. Resource discovery may also be engaged in by learners themselves—either within the context of a formal course of study in which they are given the opportunity to seek out information and resources for themselves, or as autonomous self-regulated learners operating outside the context of any formal course. Library/information science is concerned with the seeking and discovery of information and resources in both of these contexts. As educationists have developed information and computer technology (ICT)-based approaches to learning design and teaching (which will be introduced in Chapter VI), so library and information scientists have developed ICT-based approaches to enabling and facilitating effective information seeking and resource discovery. These approaches—including ICT-based standards—form the focus of the present chapter.

scholarly journals Method for determining the acceptability of transport operations involving dangerous goods

2018 ◽  
Vol 216 ◽  
pp. 02013 ◽  
Author(s):  
Vladimir Medvedev ◽  
Igor Teslenko ◽  
Sergey Karasev
Keyword(s):  
Risk Assessment ◽  
Risk Management ◽  
Impact Velocity ◽  
Maximum Level ◽  
Absorption Efficiency ◽  
Dynamic Loads ◽  
Dangerous Goods ◽  
Energy Absorption Efficiency ◽  
Significant Damage ◽  
Analysis And Synthesis

Due to transport incidents and accidents involving dangerous goods, which cause significant damage to the infrastructure and environment, there is a need to study ways of preventing losses from these accidents and minimizing their costs. The purpose of the paper is to develop a method for determining the acceptability of transport operations involving dangerous goods under normal conditions. The methods used in the study include analysis and synthesis, risk management and Delphi methods. The key outcome of the study is a developed method founded on an integrated generalized criterion for acceptability of the main transport operations involving dangerous goods. This criterion is based on risk assessment. It has been established that the safety of transportation is determined by the maximum level of dynamic loads, impact velocity, energy absorption efficiency, braking mode of railway cars, and degree of risk.

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