scholarly journals Automation and digitalization of accounting: similarities and differences

2021 ◽  
pp. 9-14
Author(s):  
K. Afanaseva
Keyword(s):  
Accounting Information ◽  
Digital Method ◽  
Modern World ◽  
Theoretical Justification ◽  
Goal Object ◽  
Distinctive Features ◽  
Routine Work ◽  
Similarities And Differences

In the modern world, the accounting methodology is undergoing significant changes under the influence of new trends of our time - digitalization and automation. Modern IT-technologies make it possible to optimize the accounting process, simplifying the routine work of specialists or completely freeing them from it. The article discusses the existing approaches to the concepts of automation and digitalization of accounting, identifies their similar and distinctive features according to a number of criteria: goal, object, subject, resources, technologies, stages, result. The author investigates the essence of automation and digitalization of the accounting process, presents a theoretical justification for the allocation of a new digital method for registering accounting information.

scholarly journals Digitalization and Inclusive Education: Common Ground

2020 ◽  
Vol 29 (2) ◽  
pp. 141-150 ◽  
Author(s):  
D. Z. Akhmetova ◽  
T. S. Artyukhina ◽  
M. R. Bikbayeva ◽  
I. A. Sakhnova ◽  
M. A. Suchkov ◽  
...  
Keyword(s):  
Inclusive Education ◽  
Common Ground ◽  
Digital Technologies ◽  
People With Disabilities ◽  
Modern World ◽  
Young Generation ◽  
Political Processes ◽  
Routine Work ◽  
Inclusive Approach ◽  
Main Thing

The article addresses the issues related to digitalization in education and in this context – using of its achievements in the inclusive education.The authors analyze the implementation of digital technologies in the educational system, the benefits and risks of digitalization. The most important advantage of digitalization is its applicability in the system of inclusive education. The common ground between the inclusive approach and the use of digital technologies in the education of people with disabilities is studied. Digitalization in the modern world also influences on the civic engagement. In addition, digital citizenship makes it possible to develop professional competencies, ethical standards of culture among the young generation, in particular, among people with disabilities.In this article, the authors study the development of psychological, pedagogical, and communicative competencies of pedagogues required in inclusive education. The approaches to the organization of advanced training for teachers in professional educational institutions are shown.Digital educational technologies have undoubted benefits. If these technologies are used correctly in educational activities, they can help pedagogues to exempt from routine work, and to facilitate the fulfillment of educational tasks for children with disabilities. In order to do this, the entire process of digitalization and the use of artificial intelligence must be mastered. The main thing is to remember that “person” should be in the center of attention during the process of digitalization of socio-political processes.

The Holocaust in European History

2015 ◽  
Author(s):  
Mark Roseman
Keyword(s):  
National Socialism ◽  
Modern World ◽  
Social Scientists ◽  
Distinctive Features ◽  
Total War ◽  
Anti Semitism ◽  
Unique Event ◽  
Fundamental Causes ◽  
Entry Points ◽  
The Holocaust

This chapter outlines some of the Holocaust’s fundamental causes and characteristics, and its parallels and contrasts with other genocides. It begins by reminding readers of the profound questioning and uncertainty about human progress that emerged in the wake of the experience of National Socialism and the Holocaust, as a result of which our relationship to the modern world has changed. It notes the continuing difficulty historians, social scientists, and others face in applying general models or frameworks to explain the Holocaust, despite a growing consensus that it is neither uniquely mysterious nor a unique event. It then identifies a series of causal moments—crisis, ideology and specifically anti-Semitism, participation, total war, imperialism, and collaboration—that provide entry points to understanding the Holocaust, and at the same time illustrate the ways it mirrors and diverges from other genocides and mega-murders. It concludes with one of the Holocaust’s most distinctive features—the scale and sophistication of victim chronicles of the event.

scholarly journals Technology Application of the Concept of Market-Oriented Reporting in Accounting and Statistics

2019 ◽  
Vol 8 (10) ◽  
pp. 1648-1652
Keyword(s):  
Accounting Information ◽  
Cash Flows ◽  
Modern World ◽  
Accounting Information System ◽  
Technology Application ◽  
Market Participants ◽  
Strategic Value ◽  
Starting Point ◽  
Real Value ◽  
Economic Expectations

One of the current conditions of the modern world is an overabundance of information. Therefore, the requirements for it are tightened, and only useful and reliable information is of value. The interaction of counterparties in different markets acquires special meaning. Sustainable and efficient development of business and the economy as a whole requires constant interaction between market participants through the exchange of various resources, the starting point for which is information. The potential investors, lenders, buyers, suppliers, partners, and others can only be attracted by the objective information about your production, business, and financial activities. Therefore, nowadays the most important task in terms of the development of accounting information is the preparation of market-oriented reporting by best-selling companies. First of all, it is necessary to ensure the correct presentation of the basic components of the financial statements: assets, capital, cash flows and financial results. These data form the determination base for the reliable strategic value of the business, the expected cash flows, benefits, and the position held by the company in the market. The reporting should include such indicators as efficiency, dynamics of business development, business activity, and indicators characterizing the use of inventories. Thus, the modern market-oriented reporting of economic entities should be a targeted accounting information system on the real value of the various elements of fixed and working capital (assets) and economic expectations of the business (future income and profits).

scholarly journals Similarities and Differences Between Ethical Codes of Conduct of AICPA and IFAC

2015 ◽  
Author(s):  
Al-Hasan Al-Aidaros ◽  
Kamil Md Idris ◽  
Faridahwati Mohd. Shamsudin
Keyword(s):  
Codes Of Conduct ◽  
Accounting Information ◽  
Code Of Conduct ◽  
Ethical Code ◽  
Ethical Perspective ◽  
The Public ◽  
Ethical Codes ◽  
Independence Principle ◽  
The Usa ◽  
Similarities And Differences

An accountants’ ethical code of conduct represents the moral values, principles and rules that accountants should have. The ethical codes of conduct of AICPA and IFAC are the two main codes most countries adopt to guide their members on how to deal with accounting information from the ethical perspective. While the AICPA ethical code of conduct was developed specifically for the USA, the IFAC ethical code of conduct was developed by taking into account the different practices of ethical code of conduct in various countries. The main purpose of this paper is to present an overview of the similarities and differences of these two codes. The comparison of the two documents is made on the following issues: establishment, structure and approach of the codes, the public interest principle, and the independence principle. The comparative analysis shows that the AICPA and IFAC codes are more similar than different even though some differences are noticeably important.   Keywords: Ethical code of conduct, Accountants, AICPA, IFAC.

scholarly journals COMPARATIVE ANALYSIS OF MYTHOLOGICAL NAMES AND MYTHOLOGISMS IN THE ENGLISH AND UZBEK LITERATURE

2021 ◽  
pp. 3-21
Keyword(s):  
Fairy Tales ◽  
World Literature ◽  
Human Life ◽  
Distinctive Features ◽  
The World ◽  
History Of ◽  
Similarities And Differences ◽  
Social Views ◽  
The Universe ◽  
Positive Character

It is surprising that in English and Uzbek folklore and literature there are similarities in the expression of mythological images, despite the fact that they are from different language systems and different continents far from each other. British folklore is rich in a variety of images, which, with their distinctive features, have a place not only in English but also in world literature. Such images are distinguished by their versatility and have both negative and positive character traits. No matter which world literature we look at, we can find the translation of myths, legends, and fairy tales in that language which is the indication of how important role such images have in the world literature. The terms mythology, myth, and mythological names are defined differently in various sources. The types of mythological names, on the other hand, have been classified differently as a result of the research carried out by different researchers, each of which has been studied and analyzed comparatively. Studies have concluded that mythology was formed as a system of primitive worldviews and encompassed the philosophical, moral, and social views of our ancestors, the simplest scientific interpretations of the universe and human life, as well as the art of speech, rituals, and various forms of mythological thinking. This article provides a description of the terms myth, mythology and mythological names, their classification by various researchers, as well as information about mythological images in English and Uzbek literature, and comments on their classifications. In particular, information on the history of its emergence, the appearance of the image of witches, elves, giants, trolls, goblins in English myths and fairy tales in different forms and purposes is given. The mythological images of birds and dragons in both English and Uzbek literature have been studied comparatively. The reflections on their similarities and differences in English and Uzbek literature have been analyzed.

scholarly journals Comparative Studies of the Use of Management Accounting Information

2018 ◽  
Vol 7 (2) ◽  
pp. 1-7
Author(s):  
Ewelina Zarzycka ◽  
Justyna Dobroszek ◽  
Alina Almasan ◽  
Cristina Circa
Keyword(s):  
Decision Making ◽  
Political Development ◽  
Management Accounting ◽  
Accounting Information ◽  
Descriptive Statistics ◽  
Financial Data ◽  
Planning And Control ◽  
Similarities And Differences ◽  
And Control ◽  
Mimetic Isomorphism

The paper uses the phenomenon of isomorphism to present the similarities and differences in the use of management accounting information by managers in Poland and Romania. In order to analyze the set of data obtained from the conducted survey, cluster analysis and descriptive statistics have been applied. The studied managers use mainly management accounting information for planning and control tasks (budgeting) and less for formulating strategy and decision making. In their work, they rather apply financial data than nonfinancial indicators. The findings confirm that management accounting in both countries is strongly influenced by the mechanisms of coercive, normative and mimetic isomorphism connected with their specific economic and political development.  

The Ethics of Religious Studies

2021 ◽  
pp. 18-42
Author(s):  
Richard B. Miller
Keyword(s):  
Graduate Education ◽  
Religious Studies ◽  
Critical Study ◽  
Theoretical Justification ◽  
Scientific Disciplines ◽  
Routine Work ◽  
Shadow Cast ◽  
Value Neutrality

This chapter argues that the study of religion lacks an “ethics of religious studies,” by which the author means a theoretical justification of the guild. Focusing on a 1971 report by Claude Welch, Graduate Education in Religion: A Critical Study, it targets Welch’s refusal to provide such a justification and explains its silence by referencing the long shadow cast by Protestant thinking about the dangers of self-justification. It is argued that Welch’s argument erects a firewall between the study of religion and the justification of that study, one that reinforces the commitment to value-neutrality that is described in chapter 1. To explain the field’s preoccupation with methodology, the chapter turns to Stephen Toulmin’s discussion of scientific disciplines and the importance of having a goal as a condition for organizing mature research. It concludes by sketching the outlines of scholarship in religious studies and the distinction between routine work and metadisciplinary work.

scholarly journals ФЭНТЕЗИ ВА ФАНТАСТИК АСАРЛАР МИКРООЛАМИ

2019 ◽  
pp. 205-213
Author(s):  
Dilshod NASRIDDINOV
Keyword(s):  
Internal Structure ◽  
Modern Literature ◽  
Distinctive Features ◽  
Literary Movement ◽  
Special Place ◽  
Similarities And Differences ◽  
Human Thinking ◽  
Problematic Situations ◽  
Cultural Fantasy

Мақолада инсон хаёлоти маҳсули бўлган фэнтезива фантастика феноменига муносабат билдирилган. Бу икки дунёнинг ички кўриниши, ўхшаш ва фарқли жиҳатлари диаграммалар ёрдамида асосланган. Муаллиф фикрлари тадқиқотчи ва ёзувчилар қарашлари асосида илмий далилланган. Фэнтезива фантастика лексик бирликлари ҳақида адабиётшунослик ва таржимага оид луғатларга таянган ҳолда маълумотлар берилган. Ҳарбир феноменнинг таркибий қисми ва уларнинг ўзига хос турлари ажратиб кўрсатилган. Фантастика бўйича турли қарашларнинг мавжудлиги, замонавий адабиётда фантастикани фэнтези йўналиши билан фарқлантириб турувчи жиҳатлари, ўзбек фолклоршунослигида фэнтези тушунчаси таркибида асосий рол ўйнаган мифология ва унинг турли кўринишлари ҳақида маълумотлар келтирилган ва асосланган. Тақдим этилган маълумотлар орасида фэнтези тушунчасини жанр сифатида баҳолаган тадқиқотчиларнинг фикрлари мавжуд, уларга қарши айтилган назарий фикрлар, яъни фэнтези феноменининг жанр, субжанр ёки адабий оқим эканлиги хусусида аниқ хулоса мавжуд эмаслиги таъкидланган. Турли-туман фикрлар, қарашлар ва олимларнинг илмий ёндашувларига изоҳлар келтирилган. Фэнтезининг муаммоли вазиятига қараб: “қаҳрамонлик фэнтези”, “готик фэнтези”, “насронийча фэнтези”, “маданийлашган фэнтези” каби кўринишлари мавжудлиги очиб берилган. Афсоналарда мавжуд мифологик образлар фэнтезининг асосий қуроли эканлигига урғу берилган, мифология тушунчаси ва унинг турларига изоҳ бериб ўтилган. В статье рассмотрены разные тенденции относительно феноменов фэнтези и фантастика как результат человеческого мышления. Внутренняя структура, сходства и различия этих двух миров показаны на схемах. В статьеприводятсяотдельные сведения о лексических единицах фэнтези и фантастики из различных литературоведческих и переводных толковых словарей. Отдельно описаны составная частьи своеобразные типы каждого феномена. Представлены и обоснованы сведения о наличии различных взглядов на фантастику, ее отличительных чертах отфэнтези в современной литературе, а также о мифологии и ее видах, занимающих особое место в структуре фэнтези, из источников узбекской фольклористики. Среди представленных сведений имеются мнения исследователей относительно понятия фэнтези как жанра, даются также противоположные данному мнению теории, то есть сделана попыткаопределить, куда отнестипонятиефэнтези: к жанру, субжанру или литературному течению. Приведены пояснения к различным мнениям, взглядам и научным подходам ученых-исследователей. Также в статье охарактеризовано наличие различных видов фэнтези в зависимости от проблемных ситуаций: «героическое фэнтези», «готическое фэнтези», «фэнтези по-христиански» и «культурное фэнтези». Мифологические образы, созданные в легендах, отмечены как основное орудие фэнтези. The article discusses various trends regarding the phenomena of “fantasy” and “fiction” as a result of human thinking. The internal structure, similarities and differences of these two worlds are given on the basis of several diagrams. The thoughts cited in the article are scientifically based on the opinions of scientists and researchers, there is a correct approach to the text and explanations for them are given. Separate information is also given on the lexical units of fantasy and fantasy from various literary and translated explanatory dictionaries. Separately described are the component and unique types of each phenomenon. Presented and substantiated information about the presence of different views on fiction, its distinctive features from fantasy in modern literature, as well as about mythology and its forms that occupy a special place in the structure of fantasy, from sources of Uzbek folk writers. Among the information presented, there are researchers' opinions on the concept of fantasy as a genre, theories opposite to this opinion, that is, an attempt was made to find out that there are no exact ideas about attributing the concept of fantasy to genre, subgenre or literary movement. Explained to the different opinions, views and scientific approaches of researchers. The article also describes the presence of various types of fantasy depending on the problematic situations: “heroic fantas”, “gothic fantasy”, “Christian fantasy” and “cultural fantasy”. Mythological images created in the legends are marked as the main fantasy tools, the concept of mythology, its types are described.

scholarly journals Штрыхi да «ўрбананiмнага партрэта» аднаго беларускага горада

2020 ◽  
Vol 20 ◽  
pp. 243-253
Author(s):  
Ганна Мезенка ◽  
Keyword(s):  
20Th Century ◽  
Comparative Studies ◽  
Proper Names ◽  
Distinctive Features ◽  
Similarities And Differences ◽  
The City

The article draws attention to the fact that relatively few summarising comparative studies appear in modern Slavic onomastics. Their absence particularly affects development of those zones of onomastics that became completely formed only in the last decades of the 20th century. One of such zones is urbanonymy and, particularly, the similarities and differences between “urbanonimic portraits” of different cities of Slavia. The article argues that in urbanonymy a portrait is a set of proper names of intracity objects, which has been formed in a certain way, that testifies to the ideological attitude to their nominators, users and visitors of the city. It is emphasized that each of the settlements has its own “portrait” made up of the names of its objects, due to which it differs from others. The article reveals distinctive features of the “urbanonymous portrait” of one of the historical centres of culture, the Belarusian city Slonim, which in 2019 became the venue for the XXVI Days of Belarusian writing.

scholarly journals Counterfeit medicines and combating in the Russian Federation

2020 ◽  
Vol 18 (1) ◽  
pp. 63-70
Author(s):  
Elena V. Pozhilova ◽  
Vasiliy E. Novikov ◽  
Ekaterina S. Guseva ◽  
Alexandra V. Savchenko
Keyword(s):  
Scientific Literature ◽  
Pharmaceutical Products ◽  
Pharmaceutical Market ◽  
Modern World ◽  
Counterfeit Drugs ◽  
Health Ministry ◽  
Distinctive Features ◽  
Common Category ◽  
The Russian Federation ◽  
Drug Monitoring System

Summary. Falsification of medicines is a global problem in the modern world. The aim of the work is to analyze the problem of falsification of drugs in the Russian pharmaceutical market and measures to counter the creation and distribution of counterfeit drugs. Methods. Collection, systematization and analysis of modern data of scientific literature and the results of their own research on the relevant problem. Results. The share of counterfeit pharmaceutical products in Russia can reach 12%. The most common category of counterfeit drugs on the Russian pharmaceutical market the so-called drugs-copies. Visual distinctive features of counterfeit drugs are presented. According to the survey of pharmacy workers, 22.5% of pharmacists and pharmacists met with counterfeit drugs in their practice. The effectiveness of measures to combat counterfeit drugs in Russia is discussed. Huge hopes in this regard are placed on the track and Trance drug monitoring system. Conclusion. The fight against drug counterfeits must be systematic and involve all stakeholders. It is necessary to identify counterfeits at all stages of promotion of medicines from the manufacturer to the consumer. It is important for drug manufacturers to disseminate information about the distinctive features of their original products. The health Ministry promptly inform the pharmacy network about detected counterfeits. Employees of pharmacies should be familiar with modern methods of detecting counterfeit. Consumers medications needed to use the capabilities of the new system of monitoring medicines Track and Trance.

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