scholarly journals Big data as a threat to the right to non-discrimination

2021 ◽  
pp. 46-50
Author(s):  
М. KONIUSH
Keyword(s):  
Big Data ◽  
Data Processing ◽  
Digital Technologies ◽  
Post Processing ◽  
Automated Data Processing ◽  
The Right ◽  
The Impact

This article reveals the problem of the importance and necessity of modernization and adaptation of the right to non-discrimination in the era of Big data and automated data processing systems. A number of approaches that could potentially facilitate the solution of this problem is proposed, in particular with regard to pre- and post-processing of data. The concept of “code as law” is analyzed, which helps to understand the impact of digital technologies on discrimination and to find new ways to combat this phenomenon.

Evolution of e-participation in Greek local government

2021 ◽  
pp. 1-15
Author(s):  
Constantina Costopoulou ◽  
Maria Ntaliani ◽  
Filotheos Ntalianis
Keyword(s):  
Decision Making ◽  
Big Data ◽  
Local Government ◽  
Local Governments ◽  
Local Community ◽  
New Technologies ◽  
Mobile Apps ◽  
Digital Technologies ◽  
Decision Making Processes ◽  
The Impact

Local governments are increasingly developing electronic participation initiatives, expecting citizen involvement in local community affairs. Our objective was to assess e-participation and the extent of its change in local government in Greece. Using content analysis for 325 Greek municipal websites, we assessed e-participation status in 2017 and 2018 and examined the impact of change between these years. The assessment regards two consecutive years since the adoption of digital technologies by municipalities has been rapid. The main findings show that Greek local governments have made significant small- to medium-scale changes, in order to engage citizens and local societies electronically. We conclude that the integration of advanced digital technologies in municipalities remains underdeveloped. We propose that Greek municipalities need to consider incorporating new technologies, such as mobile apps, social media and big data, as well as e-decision making processes, in order to eliminate those obstacles that hinder citizen engagement in local government. Moreover, the COVID-19 outbreak has highlighted the need for enhancing e-participation and policymakers’ coordination through advanced digital technologies.

scholarly journals Novas considerações sobre o acesso ao Patrimônio Musical no Brasil | New considerations on access to Brazilian musical heritage

2011 ◽  
Vol 7 (2) ◽  
Author(s):  
André Guerra Cotta
Keyword(s):  
Cultural Heritage ◽  
Digital Technologies ◽  
Current Situation ◽  
Legal Restrictions ◽  
Right To Information ◽  
Definition Of ◽  
The Right ◽  
The Impact ◽  
Musical Heritage ◽  
Methodological Difficulties

Resumo Este artigo traz considerações sobre o direito à informação no campo da musicologia no Brasil, especialmente sobre o acesso a fontes musicais manuscritas. O autor compara a situação atual com o contexto de fins da década de 1990, apresentando exemplos concretos de avanço em termos de acessibilidade das fontes e reflexões sobre o impacto das tecnologias digitais na área em foco. Finalmente, aponta aspectos em que não houve tranformações significativas, tais como as restrições legais, as dificuldades metodológicas e a falta de mobilização coletiva para a discussão e definição de políticas públicas voltadas para o tratamento e a conservação do Patrimônio Musical no Brasil. Palavras-chave música brasileira, musicologia histórica, acervos, digitalização, patrimônio cultural Abstract This article presents considerations about the right to information in the field of musicology in Brazil, especially on the accessibility to hand-written musical sources. The author compares the current situation with the context of the late 1990s, giving positive examples in terms of accessibility of the sources and reflections on the impact of digital technologies in the area in focus. Finally, we discuss aspects in which there were no significant transformations, such as legal restrictions, methodological difficulties and the lack of collective mobilization for the discussion and definition of public policies for the care and preservation of musical heritage in Brazil. Keywords brazilian music, historical musicology, collections, digitization, cultural heritage

scholarly journals THE INFLUENCE OF DIGITAL TECHNOLOGIES ON THE ORGANIZATION OF ACCOUNTING OF TAX CALCULATIONS

2021 ◽  
Author(s):  
Oksana Butkevich ◽  
Keyword(s):  
Artificial Intelligence ◽  
Big Data ◽  
Digital Technologies ◽  
Software Products ◽  
Tax Payments ◽  
Working Plan ◽  
Tax Reporting ◽  
Cloud Technologies ◽  
The Impact ◽  
Accounting Policy

The article examines the impact of digital technologies on the organization of accounting for tax payments. It is noted that this area of accounting is one of the most difficult, which determines the relevance of the study of the impact of digital technologies on the organization of accounting for tax payments. The research methodology is based on general scientific methods of cognition: logical, systemic, induction, deduction, analysis. Any company seeks to optimize their size and avoid penalties when making calculations for tax payments. However, in practice, most companies do not pay due attention to the development and implementation of the necessary procedures for optimizing tax calculations. A prerequisite for the optimal tax policy of the enterprise is a rationally developed accounting policy. Formalization of accounting policy is carried out by approving the Order on accounting policy. When forming this internal regulation, it is expedient to single out the section "Organization of accounting for settlements with the budget for tax payments", which discloses the method of accounting for calculations of a tax or fee depending on the nature and specifics of the enterprise, its industry characteristics Of the Tax Code of Ukraine. In this section of the accounting policy of the enterprise it is expedient to include the Working plan of accounts and the schedule of document flow. The final stage of the organization of the account of calculations with the budget on tax payments is drawing up of the tax reporting and its representation. At this stage, the use of digital technologies can significantly reduce the time spent on filling out the appropriate forms of tax reporting, and their submission. The main software products used by modern enterprises in the organization of accounting for tax payments include: technology Artificial intelligence (artificial intelligence), Big Data (big data), Cloud technologies and computing (cloud technology and computing), Blockchain (blockchain). The use of digital technologies in the organization of accounting for tax payments is the key to improving the tax discipline of the enterprise, which in combination with a properly designed and formalized accounting policy of the enterprise avoids the cost of fines and other financial sanctions imposed by fiscal authorities.

scholarly journals Research on XBRL Continuous Internal Audit under the Big Data

2021 ◽  
Vol 2050 (1) ◽  
pp. 012016
Author(s):  
Yong Wen
Keyword(s):  
Big Data ◽  
Relevant Literature ◽  
Digital Technologies ◽  
Internal Audit ◽  
Internal Auditing ◽  
Audit Process ◽  
New Models ◽  
Important Means ◽  
The Impact ◽  
Big Data Technology

Abstract The development of digital industrialization has promoted the continuous emergence of new industries, new formats and new models, and has also promoted the transformation of the traditional internal audit model to digital and intelligent. Big data, cloud computing, XBRL, artificial intelligence and other digital technologies are important means to achieve full audit coverage, big data audit has become a hot topic in the current audit field, relevant literature mainly focuses on the impact of big data on traditional audit concepts and audit methods, the impact and risks of big data technology on informatization audits, and how the auditing community responds. However, the research on the integration of big data technology and XBRL technology into continuous internal auditing is relatively rare. Based on the introduction of three XBRL continuous internal audit models, this article analyzes the continuous internal audit process of the XBRL information system, and discusses the application of big data technology in XBRL continuous internal audit.

scholarly journals Development and Use of Information and Digital Technologies at Ukrainian Enterprises

2021 ◽  
Vol 100 ◽  
pp. 01010
Author(s):  
Marta Shkvaryliuk ◽  
Liliana Horal ◽  
Inesa Khvostina ◽  
Alla Maksymova ◽  
Vira Shyiko
Keyword(s):  
Big Data ◽  
Information And Communication Technologies ◽  
Information Technologies ◽  
Digital Technologies ◽  
Communication Technologies ◽  
Modern World ◽  
The Internet ◽  
Electronic Trade ◽  
Information And Communication ◽  
The Impact

The paper considers the problems consider the problems of enterprises digitalization. Based on the research of the scientific literature, it is established that enterprises in the modern world need the active introduction of information and digital technologies to ensure the competitiveness of production and active development in the future. The analysis and assessment of the use and development of communication and information technologies by domestic enterprises is carried out. According to its results, it is established that the main areas of information and communication technologies implementation in domestic enterprises are cloud computing services, sources of "big data" for the analysis of "big data", 3D printing, external links to the Internet, own websites and electronic trade via the Internet, etc. It is determined that due to the rather intensive growth of the number of enterprises in the information and communication industry, the use of their developments in production is rather insignificant. Only 5% of enterprises during the study period used all the above information technologies in their activities. Based on the analysis, the problem areas of the process of implementation and development of communication and information technologies at domestic enterprises are identified and recommendations for improving the efficiency of information and communication technologies are provided. The MatLab Statistic Toolbox built into MatLab is used to determine the trends of the impact of digital innovations and the number of information and communication enterprises on GDP.

scholarly journals The Experimental Study of Performance Impairment of Big Data Processing in Dynamic and Opportunistic Environments

2020 ◽  
pp. 776-789
Author(s):  
Wei Li ◽  
◽  
William W. Guo
Keyword(s):  
Big Data ◽  
Impact Strength ◽  
Data Processing ◽  
Impact Factors ◽  
Distributed Environments ◽  
Distributed Environment ◽  
Big Data Processing ◽  
Performance Impairment ◽  
Result Analysis ◽  
The Impact

In contrast to HPC clusters, when big data is processing in a distributed, particularly dynamic and opportunistic environment, the overall performance must be impaired and even bottlenecked by the dynamics of overlay and the opportunism of computing nodes. The dynamics and opportunism are caused by churn and unreliability of a generic distributed environment, and they cannot be ignored or avoided. Understanding impact factors, their impact strength and the relevance between these impacts is the foundation of potential optimization. This paper derives the research background, methodology and results by reasoning the necessity of distributed environments for big data processing, scrutinizing the dynamics and opportunism of distributed environments, classifying impact factors, proposing evaluation metrics and carrying out a series of intensive experiments. The result analysis of this paper provides important insights to the impact strength of the factors and the relevance of impact across the factors. The production of the results aims at paving a way to future optimization or avoidance of potential bottlenecks for big data processing in distributed environments.

scholarly journals ASSESSMENT OF THE IMPACT OF THE STATE CADASTRE OF REAL ESTATE ON A BUDGET INCOME

2019 ◽  
Vol 7 (5) ◽  
pp. 960-964
Author(s):  
Natalia I. Lyakhova ◽  
Irina N. Marchenkova ◽  
Alla A. Udovikova ◽  
Valentin N. Amelchenko
Keyword(s):  
Real Estate ◽  
Data Processing ◽  
Russian Federation ◽  
The State ◽  
Property Relations ◽  
Teachers And Students ◽  
The Russian Federation ◽  
Objective Basis ◽  
The Right ◽  
The Impact

Purpose: The article deals with the results of the analysis of the reform of land and property relations aimed at the formation of an objective basis for the taxation of real estate. Methodology: The empirical base of research is data of official statistics on revenues of regional and municipal budgets of the Russian Federation from 2005 for 2017. Data processing was made by means of statistical methods. Result: The study of foreign experience has confirmed the right direction of the formation of an objective basis for taxation of real estate in Russia. The influence of the created state real estate cadaster on the structure of budget revenues of regional and local budgets is revealed. Applications: This research can be used for universities, teachers, and students. Novelty/Originality: In this research, the model of Assessment of the Impact of the State Cadastre of Real Estate on a Budget Income is presented in a comprehensive and complete manner.

Sign in / Sign up

Export Citation Format

Share Document