scholarly journals Implications of Accounting and Tax Treatment of Cryptocurrencies

2021 ◽  
Vol 7 (1) ◽  
pp. 385-397
Author(s):  
Ivana Martinčević ◽  
Vesna Sesar ◽  
Krešimir Buntak
Keyword(s):  
Tax Evasion ◽  
Business Performance ◽  
New Technologies ◽  
Regulatory Body ◽  
Financial Industry ◽  
Digital Revolution ◽  
Creative Commons ◽  
Doing Business ◽  
Modern Business ◽  
The Republic

The digital revolution is changing everyday business and creating new technologies and tools that allow companies flexibility and simplicity in doing business and increase business performance. The digital age creates new concepts that also affect accounting processing, which presents new challenges in accounting practice. One of the most significant changes and innovations within accounting processing and the financial industry is the emergence of cryptocurrencies that create a completely new financial business concept. Cryptocurrency is the equivalent of electronic money and is completely digital. Although cryptocurrencies and transactions with cryptocurrencies are frequent appearances in today’s modern business, accounting and tax treatment in the Republic of Croatia and other European Union countries but also beyond is not fully established and adjusted for doing business with cryptocurrencies, which requires strict regulation and adjustment operations with cryptocurrencies. As cryptocurrencies become more popular, so do taxes on cryptocurrencies that vary from country to country. Cryptocurrencies are associated with risks such as money laundering, terrorist financing, and tax evasion, which require the establishment of a regulatory body and the implementation and application of regulations in the function of the transparent business with cryptocurrencies. This paper aims to investigate the characteristics of cryptocurrencies and their financial, accounting, and tax treatment. This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

scholarly journals Quality Management System and competitiveness in the modern business environment: A review of literature and business practice

Tehnika ◽  
2021 ◽  
Vol 76 (5) ◽  
pp. 680-689
Author(s):  
Biljana Maljugić ◽  
Dejan Đorđević ◽  
Dragan Ćoćkalo
Keyword(s):  
Quality Management ◽  
Management System ◽  
Business Performance ◽  
Quality Management System ◽  
Business Environment ◽  
Global Market ◽  
Social Changes ◽  
Doing Business ◽  
Modern Business ◽  
Innovative Thinking

The aim of this paper is to consider the role of Quality Management System (QMS) in achieving the competitiveness of business organizations in the modern business environment. For the development of domestic economy, it is important to improve the way of doing business of domestic companies, following the example of the best world practices. The paper presents the experiences of international experts in the field of Quality Management Systems and the application of ISO Quality Management Standards, with the purpose of improving business performance and competitiveness of companies in the international market. The success of companies for doing business in the global market, due to everyday technological,economic and social changes, is basically based on a Quality Management System and ISO standards. The ISO 9001:2015 standard has brought improvements in the direction of Risk Management. Achieving competitiveness is achieved through adequate change management in the organization, Quality Management, innovative thinking and action, and standardized products of the highest quality.

scholarly journals THE HIGH QUALITY AND SUSTAINABILITY AS CHARACTERISTICS OF DOING BUSINESS IN DIGITAL CONNECTED WORLD

2017 ◽  
Vol 44 (2) ◽  
pp. 13 ◽  
Author(s):  
Marijana M Vidas Bubanja ◽  
Iva Bubanja
Keyword(s):  
Information Society ◽  
New Technologies ◽  
Communication Technologies ◽  
Business Environment ◽  
Information Communication Technologies ◽  
Information Communication ◽  
High Quality ◽  
Doing Business ◽  
Modern Business

This paper analyzed the changes in modern business environment based on potentials of information communication technologies and caused by the process of digital economy creation. Serbia, being at the beginning of information society development, has to define proper infrastructure -organization-human framework in order totap all the advantages offered by new technologies for more competitive work of domestic enterprises and long-term sustainable development of national economy.

scholarly journals THE RELATIONSHIP BETWEEN TECHNOLOGICAL DYNAMICS OF NEW TECHNOLOGIES AND ABSORPTIVE CAPACITY OF EXPORT COMPANIES OF THE REPUBLIC OF CROATIA

2020 ◽  
Vol 29 (2) ◽  
pp. 425-448
Author(s):  
Ivana Martinčević ◽  
◽  
Goran Kozina
Keyword(s):  
Absorptive Capacity ◽  
New Technologies ◽  
New Technology ◽  
Key Factors ◽  
Doing Business ◽  
Key Factor ◽  
Information And Communication ◽  
Great Pressure ◽  
The Republic ◽  
The Relationship

Information and communication and digital technologies provide numerous opportunities for companies so that companies can operate more easily and efficiently globally and, due to new technologies, gain a competitive advantage. New trends and technologies are creating great pressure in the market and companies are forced to look for new, faster and more efficient ways and models of doing business. Markets dictate the pace and are becoming more digital precisely due to technology that is advancing and evolving rapidly. With new technology, knowledge and innovations are the key factors to success. Many companies today are defined and described as knowledge companies that accumulate and develop existing knowledge but also adopt new. The aim of this paper was to explore and examine the ability of the organization to absorb knowledge (absorptive capacity) as the key factor in the process of acceptance of new technologies. The research was conducted in the Republic of Croatia and Croatian export companies (micro, small, medium and large) were included in the research. The research hypothesis "Technological dynamics of new technologies affect the absorptive capacity of acceptance of new technologies in export companies of the Republic of Croatia" was confirmed through conducted research. The research has proven that absorptive capacity plays a major role in the context of an organization’s ability to recognize, acquire, transform, and use new knowledge and new technologies.

Key technologies of the modern digital economy

2020 ◽  
pp. 25-36
Author(s):  
N. Rodigina ◽  
S. Moleva ◽  
M. Logina ◽  
V. Musikhin
Keyword(s):  
Sustainable Development ◽  
World Economy ◽  
Sustainable Development Goals ◽  
Significant Contribution ◽  
New Technologies ◽  
Modern World ◽  
Digital Revolution ◽  
Key Technologies ◽  
Development Goals ◽  
Positive Results

This article is devoted to digitalization as a challenge of the modern world economy. The digital revolution has changed our lives and societies with unprecedented speed and scale, providing huge opportunities as well as daunting challenges. New technologies can make a significant contribution to achieving sustainable development goals, but positive results should not be taken for granted.

scholarly journals Embracing Industry 4.0: Empirical Insights from Malaysia

Informatics ◽  
2021 ◽  
Vol 8 (2) ◽  
pp. 30
Author(s):  
Mansoor Ahmed Soomro ◽  
Mohd Hizam-Hanafiah ◽  
Nor Liza Abdullah ◽  
Mohd Helmi Ali ◽  
Muhammad Shahar Jusoh
Keyword(s):  
Industry 4.0 ◽  
New Technologies ◽  
Descriptive Study ◽  
Digital Transformation ◽  
Quantitative Approach ◽  
Survey Questionnaire ◽  
Digital Revolution ◽  
Leadership Strategy ◽  
The Right ◽  
The Cost

Industry 4.0 revolution, with its cutting-edge technologies, is an enabler for businesses, particularly in reducing the cost and improving the productivity. However, a large number of organizations are still too in their infancy to leverage the true potential of Industry 4.0 and its technologies. This paper takes a quantitative approach to reveal key insights from the companies that have implemented Industry 4.0 technologies. For this purpose, 238 technology companies in Malaysia were studied through a survey questionnaire. As technology companies are usually the first in line to adopt new technologies, they can be studied better as leaders in adopting the latest technologies. The findings of this descriptive study surfaced an array of insights in terms of Industry 4.0 readiness, Industry 4.0 technologies, leadership, strategy, and innovation. This research paper contributes by providing 10 key empirical insights on Industry 4.0 that can be utilized by managers to pace up their efforts towards digital transformation, and can help the policymakers in drafting the right policy to drive the digital revolution.

Evolution of top management’s understanding of product quality in Eastern Europe since the end of communism

2017 ◽  
Vol 29 (1) ◽  
pp. 82-100
Author(s):  
Svetoslav Georgiev ◽  
Emil Georgiev
Keyword(s):  
Eastern Europe ◽  
Product Quality ◽  
Quantitative Research ◽  
Business Performance ◽  
Research Approach ◽  
Senior Managers ◽  
Content Type ◽  
Doing Business ◽  
Using Data ◽  
The Impact

Purpose The purpose of this paper is to analyse the evolution of top management’s understanding of product quality in Bulgaria since the end of communism. The study examines three specific areas: top management’s understanding of the term “quality”; top management’s understanding of the relationship between quality and business performance; and top management’s understanding of the impact of job position on quality. Design/methodology/approach The paper relies on a quantitative research approach by using data from a survey of 186 companies in Bulgaria. Findings The paper suggests that senior managers in Bulgaria continue to base their understanding of “quality” on a single approach (*a characteristic of the communist era), with the product-based and the user-based approaches currently being the two most common ones. At the same time, surprisingly enough, this study claims that senior management in Bulgaria is currently well aware of the importance of quality as a dimension of firm’s competitiveness, and is also highly conscious of its roles’ impact on product quality. Research limitations/implications The results of this study are exclusively based on the case of Bulgaria and must be treated with caution in the case of other former communist states from the Central and Eastern Europe (CEE) region. Practical implications This paper has relevance for both managers and companies doing business in Eastern Europe. Originality/value This is the first paper to provide detailed analysis of the evolution of the understanding of “product quality” in CEE since the end of communism. Moreover, this paper applies, for the first time, Garvin’s five approaches to defining quality within a practical context.

National Library of Uzbekistan: from the history of formation and the current stage of development

Infolib ◽  
2020 ◽  
Vol 24 (4) ◽  
pp. 2-8
Author(s):  
Umida Teshabaeva ◽  
Keyword(s):  
New Technologies ◽  
Public Library ◽  
National Library ◽  
Stage Of Development ◽  
The World ◽  
History Of ◽  
The Republic ◽  
Favorable Conditions ◽  
History Of Formation ◽  
Current Stage

The article is devoted to the history of the Tashkent Public Library, at the origins of which were prominent scientists of that time, to the present day of the National Library of Uzbekistan. The library fund has more than 7.5 million items in 75 languages of the world. The National Library is the main methodological center of information and library institutions of the Republic. Creation of favorable conditions for readers is one of the priority tasks of the library, which is improved every year by the introduction of new technologies for obtaining information in an operational way. Thanks to membership in the International Consortium «eIFL», users have access to 38 foreign educational databases, 12 of which are licensed. Also, library readers get access to national and world educational collections in different languages of the world.

THE CONCEPT OF "CREATOR" IN ACCORDANCE WITH THE LEGISLATION OF THE REPUBLIC OF AZERBAIJAN

2021 ◽  
Vol 66 (05) ◽  
pp. 168-172
Author(s):  
Leyla Mobil Khankishiyeva ◽  
Keyword(s):  
Artificial Intelligence ◽  
New Technologies ◽  
Creative Activity ◽  
World Science ◽  
Modern Times ◽  
The World ◽  
Artificial Intelligence Technology ◽  
The Republic ◽  
The Relationship ◽  
And Robotics

One of the realities of modern times is the evolution of new technologies around the world, as well as the use of artificial intelligence (AI) and robotics in different spheres of society. Artificial intelligence, which was founded in the middle of the last century, has been one of the most invested in and interesting fields in recent times. Recently one of the most discussed and important issues is the relationship between artificial intelligence (AI) and intellectual property rights (IPR). Thus, the ownership of works created by artificial intelligence is one of the most discussed issues. In recent years, on the initiative of President Ilham Aliyev, modern achievements of world science have been applied in the life of society in the Republic of Azerbaijan. Considering all of this, the significance and urgency of the situation are clear. In other words, this is an issue that is high on both our national and international agendas. Key words: Artificial intelligence technology, creative activity, concept of "author", “work made for hire” doctrine,computer-generated works

ORGANIZATION OF THE ACTIVITIES OF THE TAX CONTROL BODIES ON IDENTIFICATION AND PREVENTION OF EVASION FROM THE PAYMENT OF TAXES (ON THE EXAMPLE OF THE REPUBLIC OF NORTH OSSETIA – ALANIA)

2021 ◽  
Vol 2 (5) ◽  
pp. 62-68
Author(s):  
O. T. KOZAEVA ◽  
◽  
A. N. BOLOTAEVA ◽  
D. V. GOGICHAEVA ◽  
◽  
...  
Keyword(s):  
Russian Federation ◽  
Tax Evasion ◽  
Economic Security ◽  
Tax System ◽  
Economic Problems ◽  
Highly Efficient ◽  
Strong State ◽  
The Russian Federation ◽  
The Republic ◽  
North Ossetia

The article is devoted to the study of the features of the organization of control over tax evasion (on the example of the Republic of North Ossetia-Alania). The main dangers for the tax system of the Russian Federation are identified. It is concluded that the efficiency of the state's tax system is one of the main indicators of its economic security. A highly efficient tax system with a well-established mechanism of tax control is a mandatory component in the formation of a strong state characterized by sovereignty, independence, the ability to defend itself and the means to solve socio-economic problems.

scholarly journals The Integrated Project for the Redevelopment of a Historic Building

2020 ◽  
pp. 261-282
Author(s):  
Liala Baiardi ◽  
Emerson A. M. Ferreira
Keyword(s):  
New Technologies ◽  
Research Activity ◽  
Existing Building ◽  
Digital Revolution ◽  
Management Processes ◽  
Building Process ◽  
Market Needs ◽  
Effective Development ◽  
And Control ◽  
Building Project

In a scenario influenced by innovation and new technologies such as the internet of things (IoT) that have projected us towards industry 4.0, the digital revolution has involved the construction sector and the entire building process. This research activity aims to deepen the tools at the base of the design and management processes to an effective development and respect for the environment. The text will illustrate the example of redevelopment of an existing building in response to new market needs and in line with the circular economy vision. The redevelopment foresees the integrated development of the architectural building project and the management of the building during his entire life cycle. The innovation authors intend to achieve aims to combine building automation with the quality of life through management techniques that exploit the best use of space and control of the eco-system of the building and the services provided.

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