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

The Russian Language at the Turn of the Century: Semantic Capability and Development Prospects

2018 ◽  
Vol 13 (3-4) ◽  
pp. 150-169
Author(s):  
Svetlana N. Perevolochanskaya
Keyword(s):  
Information Technologies ◽  
Language Evolution ◽  
Turn Of The Century ◽  
Russian Language ◽  
First Century ◽  
Linguistic Knowledge ◽  
Current State ◽  
Linguistic Sign ◽  
Development Prospects ◽  
The Russian Language

The article considers the current state of the Russian language. Information technologies in the twenty first century present diverse forms of linguistic knowledge and modalities of knowledge quantisation in a linguistic sign. The Russian language develops from a standard, direct expression of thoughts to a nonstandard, psychologically complex, associative deep statement of thoughts. In the early nineteenth century, during the democratisation of the Russian language, a national genius, Alexander Pushkin, emerged. Thanks to him, the unique informational, cultural, and artistic evolution of the language took place. Nowadays, while democratisation and globalisation, processes which resemble the language evolution 200 years ago, are occurring. These processes suggest some patterns: overcoming stylistic disparity, changes in linguistic sign boundaries and semantic extension.

Selecting Railway Investments in 1890s America

2017 ◽  
Vol 44 (1) ◽  
pp. 77-93
Author(s):  
Joel E. Thompson
Keyword(s):  
Financial Reporting ◽  
Accounting Information ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Investment Strategies ◽  
Financial Accounting Standards Board ◽  
Accounting Data ◽  
Rational Decisions

ABSTRACT The purpose of financial reporting is to provide information to investors and creditors to help them make rational decisions (Financial Accounting Standards Board [FASB] 2010). Tracing the development of investors' methods should help with understanding the role of financial accounting. This study examines investment practices involving railways in 1890s America. As such, it furthers our knowledge about the development of investment methods and their necessary information. Moreover, it shows that as investment methods grew in sophistication, there was an enhanced demand for greater comparability in accounting data to make meaningful analyses. Competing investment strategies, largely devoid of accounting information, are also discussed.

scholarly journals A Cloud Database based on AES 256 GCM Encryption Through Devolving Web application of Accounting Information System

2021 ◽  
Vol 9 (5) ◽  
pp. 216-221
Author(s):  
Alameen Abdalrahman
Keyword(s):  
Information System ◽  
Web Application ◽  
Accounting Information ◽  
Cloud Service ◽  
Cloud Environment ◽  
Sensitive Data ◽  
Privacy And Security ◽  
Accounting Information System ◽  
Accounting Data ◽  
Encryption And Decryption

The main objective of this research is to use AES 256 GCM encryption and decryption of a web application system database called Accounting Information System (AIS) for achieving more privacy and security in a cloud environment. A cloud environment provides many services such as software, platform, and infrastructure. AIS can use the cloud to store data to achieve accounting with more performance, efficiency, convenience, and cost reduction. On the other hand, cloud environment is not secure because data is kept away from the organization. This paper focuses on how we deal with secure sensitive data such as accounting data AIS web application at web level encryption by using AES 256 GCM encryption to store data as encrypted data at cloud in a secure manner? Accounting Information System (AIS) has very sensitive data and its need to be more secure and safe specially in cloud because it’s not saved at local servers but at another cloud service provider. The storage of encryption and decryption keys are stored in locations and devices different from those in which the database is stored in the cloud for ensuring more safety.

scholarly journals Cost with time can yield reliable and relevant financial accounting information

2004 ◽  
Vol 2 (1) ◽  
pp. 60-72 ◽  
Author(s):  
Eno L. Inanga ◽  
Bruce Schneider
Keyword(s):  
Decision Making ◽  
Accounting Information ◽  
Financial Statements ◽  
Financial Accounting ◽  
Corporate Accountability ◽  
Accounting Data ◽  
Historical Cost ◽  
Lead Users ◽  
Accounting Reports ◽  
Nominal Amount

It is generally accepted that one of the key financial accounting problems of the day is how to make financial accounting reports, as tools for corporate accountability and stewardship reporting, both reliable and relevant. Practitioners, rule makers, and academics are struggling with this dilemma that is inherent in historical cost financial statements. This paper suggests that historical cost, transactions- based accounting data is nominally reliable, which is an attribute of relevance, but it can be made timelessly relevant, if data about the precise date and time the nominal amount of the transaction was measured are made available to users. Furthermore, the presumption those company-related accountants and the auditors need to prepare a set of financial statements that they need to make relevant to an unknown set of users, should be abandoned. The valuation algorithm, the processes for making historical cost data relevant to situation-specific decision-making, are the prerogative and, most importantly, the responsibility of the users based on their perceptions of the dynamic, quantum world and their unique needs. The paper develops the logical reasons for the positions taken. It also argues that US-GAAP and the resulting financial statements may lead users of accounting information to allege that the financial statements are fraudulent. It is well-recognized by accountants and users that time, the details of which are currently under-reported, is a material fact related to the significance and usefulness of accounting information. Thus, the omission of facts about when the measurements were made, known to be important to understanding the reported information, may be the basis for the allegation of fraud.

scholarly journals Peculiarities of legal regulation of activities of the National Police of Ukraine in the field of ensuring information security in Ukraine

2020 ◽  
Vol 79 (4) ◽  
pp. 32-38
Author(s):  
І. Д. Казанчук ◽  
В. П. Яценко
Keyword(s):  
Information Security ◽  
Legal Regulation ◽  
Legal Analysis ◽  
Legal Principles ◽  
Cyber Threats ◽  
Current State ◽  
Effective System ◽  
Definition Of ◽  
Definition Of Information ◽  
National Police

Based on the analysis of scientific concepts and legal principles the author has provided the definition of information security, provision of information security in Ukraine and has characterized its components. The current state of legal regulation of the organization and activity of cyberpolice units of the National Police of Ukraine has been analyzed. Particular attention has been paid to the legal analysis of the tasks, functions and structure of the Cyberpolice Department of the National Police of Ukraine. Special attention has been drawn to certain shortcomings of Ukrainian legislation in the field of ensuring information security by the police, its compliance with the norms and standards of international law. Taking into account the specifics of the tasks, the author has provided characteristics of the functions of cyberpolice units in the information sphere, which should be divided according to the purpose into: 1) basic (external), which are focused on law enforcement and preventive aspects; 2) auxiliary (intrasystem), which are focused on promoting the implementation of basic functions, the introduction of appropriate management mechanisms within the system. It has been stated that the modern system of ensuring information security and cybersecurity in Ukraine should be one effective system, consisting of such mandatory components as legal, educational and technical. It has been concluded that in order to improve the legal principles for the organization and activities of cyberpolice units of the National Police in the field of ensuring information security and counteracting cyber threats, first of all, it is necessary to optimize the organizational structure of cyberpolice, reasonably distribute the functions (powers) between cyberpolice units and other subjects combating cyber threats in Ukraine, to create appropriate conditions for reaching a qualitatively new level of interaction between them and coordination of their activities in the field of ensuring information security in modern conditions.

An Object-Oriented Model for Ex Ante Accounting Information

2003 ◽  
Vol 17 (1) ◽  
pp. 43-61 ◽  
Author(s):  
Peter Verdaasdonk
Keyword(s):  
Operations Management ◽  
Accounting Information ◽  
Object Oriented ◽  
Data Models ◽  
Management Decisions ◽  
Accounting Data ◽  
Alternative Future ◽  
Ex Ante ◽  
Behavioral Aspects

Present accounting data models such as the Resource-Event-Agent (REA) model merely focus on the modeling of static accounting phenomena. In this paper, it is argued that these models are not able to provide relevant ex ante accounting data for operations management decisions. These decisions require dynamic descriptions of the consequences of alternative future courses of actions and the resulting events. Therefore, a new object-oriented model is presented that enables the use of ex ante accounting data for this purpose. In comparison to the REA model, the object-oriented model presented in this paper includes new static aspects as “recipes,” “potential contracts,” and “reservations,” together with behavioral aspects expressed as theoretical scripts for the retrieval of relevant accounting data.

Design and Develop a Cybersecurity Education Framework Using Capture the Flag (CTF)

2019 ◽  
pp. 123-153 ◽  
Author(s):  
Li Jing Khoo
Keyword(s):  
Exploratory Study ◽  
Information Technologies ◽  
National Level ◽  
Tertiary Level ◽  
Achievement Level ◽  
Cyber Threats ◽  
Skill Gaps ◽  
Computer Knowledge ◽  
Malaysian Students ◽  
The Relationship

The rise of cyber threats is projecting the growth of cybersecurity education. Malaysian students who are interested in studying computing and information technologies suffer from knowledge and skill gaps because the earliest exposure of formal computer knowledge happens only at tertiary level education. In addition, the ever-evolving cyber landscape complicated the gaps and exposure. This chapter reveals the learner's motivation factor through an exploratory study in a national level cybersecurity competition. By simulating a real-world cyber landscape, a customized cybersecurity game, Capture the Flag was designed, developed, and validated as an experiment to study the relationship between learners' motivation and achievement level.

Social Networking and Trust

2011 ◽  
pp. 32-41
Author(s):  
Vladlena Benson
Keyword(s):  
Social Networks ◽  
Social Networking ◽  
Online Social Networks ◽  
Social Networking Sites ◽  
Cyber Threats ◽  
Current State ◽  
Trust Formation ◽  
Threat Mitigation ◽  
Silver Bullet ◽  
Insight Into

Based on the literature review of the theory of trust, this chapter aims to provide an insight into trust formation on social networking sites (SNS). An overview of the current state of cybercrime and known ways of threat mitigation helps shed some light on the reasons why social networks became easy targets for Internet criminals. Increasingly, personalisation is seen as a method for counteracting attacks perpetrated via phishing messages. This chapter aims to look specifically at trust in online social networks and how it influences vulnerability of users towards cybercrime. The chapter poses a question whether personalisation is the silver bullet to combat cyber threats on social networks. Further research directions are discussed.

Management Accounting in the Digital Economy

2020 ◽  
pp. 156-176 ◽  
Author(s):  
Sorinel Căpușneanu ◽  
Dan Ioan Topor ◽  
Dana Maria (Oprea) Constantin ◽  
Andreea Marin-Pantelescu
Keyword(s):  
Information Technology ◽  
Industry 4.0 ◽  
Information Technologies ◽  
Cost Management ◽  
Management Accounting ◽  
New Economy ◽  
Digital Economy ◽  
Current State ◽  
Accounting Management

This chapter presents the evolution and perspectives of management accounting in the digital economy. The main objectives of this chapter are to present the different conceptual approaches of the digital economy and Industry 4.0, the B20 pillars and their impact on the management accounting, the role of management accounting and of the management accountant in the new economy, forecasts and solutions regarding the adaptation of the management accounting to the digital economy, and cost management of the implementation of innovative information technology. All aspects presented are based on national and international professional studies and attempt to present the current state of the themes addressed. The chapter ends with the author's conclusions regarding management accounting in the digital economy. Through the authors' contribution, the chapter offers perspectives and solutions to increase knowledge to implement information technologies and adapt accounting management to these innovative waves.

Institutional Theory and E-Government Research

2008 ◽  
pp. 349-360 ◽  
Author(s):  
Shahidul Hassan ◽  
J. Ramon Gil-Garcia
Keyword(s):  
Information Systems ◽  
Institutional Theory ◽  
Information Technologies ◽  
Future Research ◽  
Fourth Section ◽  
Current State ◽  
Starting Point ◽  
Recent Developments ◽  
Good Starting Point ◽  
Government Research

Recent developments in institutional theory are highly promising for the study of e-government. Scholars in various disciplines, such as economics (North, 1999; Rutherford, 1999), sociology (Brinton & Nee, 1998), and political science (March & Olsen, 1989; Peters, 2001), have used institutional approaches to understand diverse social and organizational phenomena. Insights gained from these studies can be valuable for guiding research in e-government. In fact, there are some initial efforts in information systems and e-government research that have applied institutional theory and proved useful in generating new insights about how information technologies are adopted (Teo, Wei, & Benbasat, 2003; Tingling & Parent, 2002), designed and developed (Butler, 2003; Klein, 2000; Laudon, 1985), implemented (Robey & Holmstrom, 2001), and used (Fountain, 2001) in organizations. In this chapter, we provide a brief overview of some of these initial studies to highlight the usefulness of institutional theory in e-government research. We also suggest some opportunities for future research in e-government using institutional theory. This chapter does not capture all the essential theoretical and empirical issues related to using institutional theory in information systems and e-government research. Instead, it is a brief review and a good starting point to explore the potential of institutional theory. We hope that e-government scholars find it interesting and useful. The chapter is organized in five sections, including this introduction. The second section provides a brief overview of institutional theory in various disciplinary traditions, with an emphasis on institutional theory in sociology. Then the chapter identifies various patterns of the use of institutional theory in information systems and e-government research. Based on our analysis of the current state of the art, the fourth section suggests some opportunities for future research. Finally, the fifth section provides some final comments.

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