scholarly journals Blockchain technology and cryptocurrencies - legal and tax aspects

2019 ◽  
Vol 23 (1) ◽  
pp. 23-26
Author(s):  
Tomasz Słapczyński
Keyword(s):  
Capital Accumulation ◽  
New Technologies ◽  
Basic Principles ◽  
Main Research ◽  
Legal Documents ◽  
Blockchain Technology ◽  
Legal Provisions ◽  
Historical Outline ◽  
Speed Up

The main objective of the paper is to provide an answer to the question whether new technologies such as blockchain that enter various spheres of public life are safe for users and what impact they have on national legislations. Cryptocurrencies, which are based on blockchain technology, can be used as a means of payment, investment or capital accumulation. Therefore, blockchain becomes more and more popular. The main research method used in the paper consists of the analysis of legislation and jurisprudence as well as linguistic and purposive interpretation which affects the functioning of blockchain and cryptocurrencies. The introductory part of the paper contains a general historical outline and basic principles related to blockchain technology. Real and potential threats posed by the discussed technology are also discussed in the paper as well as the question whether governments or, more broadly, the international community, offer sufficient level of protection against risks related to the use of new technologies such as blockchain and cryptocurrencies. Using blockchain to streamline logistic activities or to speed up transactions is useful in itself, but in the hands of private entities the technology may pose a risk of losing funds if not properly secured. The financial market is and should be supervised and controlled by the state which is the guarantor of economic freedom. Another vital question is whether legislators keep up with the advances in technology. It seems that the development of blockchain technology triggers development of new legal regulations. The more blockchain technology enters everyday life, the more legal documents appear in the form of case law, legal provisions, opinions etc. The role of these documents is to regulate, define and specify new technologies as they appear.

scholarly journals NEW PARADIGM IN ACCOUNTING INFORMATION SYSTEMS – THE ROLE OF THE LATEST INFORMATION TECHNOLOGY TRENDS

2020 ◽  
Author(s):  
Zoran Minovski ◽  
Bojan Malchev ◽  
Todor Tocev
Keyword(s):  
Information Systems ◽  
Information Technologies ◽  
New Technologies ◽  
Relevant Literature ◽  
Accounting Information ◽  
New Paradigm ◽  
Accounting Information Systems ◽  
Blockchain Technology ◽  
The Impact

The purpose of this paper is to identify the impact and benefits of the latest information technologies on Accounting Information Systems (AIS). Taking into account the numerous papers related to new technologies and their application in the accounting profession within Industry 4.0, and conducted survey about perception of practitioners in Republic of North Macedonia, this paper summarizes the characteristics and key benefits of some of the new technologies for the functioning of AIS in the digital age. First of all, the evolution of AIS is elaborated, based on theoretical and empirical analysis of the accounting process from the appearance of the first AIS up to nowadays’ services and techniques available for supporting the accounting function. The first technology to be elaborated is Big Data and its potential to change the business landscape, especially in the field of automating operation processes, customer engagements, and predictive decision-making process. Secondly, the Blockchain Technology as an example of Distributed Ledger Technology (DLT), which adoption brings new possibilities in eliminating or redefining the role of entities external to the company. Cloud Computing i.e. Cloud Accounting is the third technology which is elaborated in this paper through the services it offers on the cloud, especially the way AIS process, store and backup the sensitive and confidential data. Last but not least, Artificial Intelligence (AI), a technology that could change the professional services, the need, and opportunities that are provided for a solution to the current accounting issues. In summary, taking into account the relevant literature and the perception of the respondents-practitioners, increased use of these technologies is necessary because their application reduces costs; increases transparency and confidence in information; flexibility, i.e. no time and space restrictions on their use, etc., which is especially useful in the current state of Pandemic, caused by the virus COVID-19.

scholarly journals The role of genetic sequencing and analysis in the polio eradication programme

2020 ◽  
Vol 6 (2) ◽  
Author(s):  
David Jorgensen ◽  
Margarita Pons-Salort ◽  
Alexander G Shaw ◽  
Nicholas C Grassly
Keyword(s):  
New Technologies ◽  
Polio Eradication ◽  
Wild Type ◽  
Eradication Programme ◽  
Genetic Sequencing ◽  
Serotype 1 ◽  
Speed Up ◽  
Eradication Campaign ◽  
Global Polio Eradication Initiative

Abstract Genetic sequencing of polioviruses detected through clinical and environmental surveillance is used to confirm detection, identify their likely origin, track geographic patterns of spread, and determine the appropriate vaccination response. The critical importance of genetic sequencing and analysis to the Global Polio Eradication Initiative has grown with the increasing incidence of vaccine-derived poliovirus (VDPV) infections in Africa specifically (470 reported cases in 2019), and globally, alongside persistent transmission of serotype 1 wild-type poliovirus in Pakistan and Afghanistan (197 reported cases in 2019). Adapting what has been learned about the virus genetics and evolution to address these threats has been a major focus of recent work. Here, we review how phylogenetic and phylogeographic methods have been used to trace the spread of wild-type polioviruses and identify the likely origins of VDPVs. We highlight the analysis methods and sequencing technology currently used and the potential for new technologies to speed up poliovirus detection and the interpretation of genetic data. At a pivotal point in the eradication campaign with the threat of anti-vaccine sentiment and donor and public fatigue, innovation is critical to maintain drive and overcome the last remaining circulating virus.

When Giants Meet

2020 ◽  
pp. 81-101
Author(s):  
Myriam Ertz ◽  
Émilie Boily
Keyword(s):  
Artificial Intelligence ◽  
Social Media ◽  
Big Data ◽  
New Technologies ◽  
Big Data Analysis ◽  
Illustrative Case ◽  
Blockchain Technology ◽  
Technological Advances ◽  
Managerial Implications

The collaborative economy (CE) involves an intensification of direct or intermediated peer-to-peer trade, underpinned by robust digital infrastructures and processes, hence an increased use of new technologies and a redefinition of business activities. As an inherently connected economy, the CE is, therefore, prone to integrating the most recent technological advances including artificial intelligence, big data analysis, augmented reality, the smart grid, and blockchain technology. As an innovative payment and finance technology, the blockchain and cryptocurrencies could have potential implications for the CE. This chapter consists of a conceptual review analyzing how the CE connects with the blockchain technology. The chapter presents subsequently the organizational and managerial implications related to the use of blockchain technology in terms of governance, transaction costs, and user confidence. An illustrative case further examines the role of a prominent social media in the CE-blockchain nexus.

scholarly journals The Role of Technology in Building a Competitive Advantage – Programmatic Buying and Its Impact on the Competitiveness of an Organization

2020 ◽  
Vol 20 (2) ◽  
pp. 216-229
Author(s):  
Robert Kozielski ◽  
Nikodem Sarna
Keyword(s):  
Competitive Advantage ◽  
Quantitative Research ◽  
New Technologies ◽  
Positive Impact ◽  
Main Research ◽  
Individualized Approach ◽  
Effectiveness And Efficiency ◽  
Impact Of Technology ◽  
The Impact

Abstract Research background: Recent years have brought a real explosion of new tools and methods of conducting market activities based on new technologies. Solutions based on new technologies carry great development potential for an organization. There is a belief that new technologies – in particular, programmatic buying (analyzed in this article) – also impact an organization’s ability to compete. Programmatic buying (PB) is a tool but also a new model of sales and purchase of advertising, under which the current package approach (traditional) has been replaced by a fully automated individualized approach. Purpose: The aim of the article is to assess the impact of technology on an organization’s ability to compete with the example of PB. Research methodology: The empirical basis is both qualitative and quantitative research conducted in 2018–2019. Results: The empirical material provides the basis for rejecting the main research hypothesis which claims that the usage of PB increases the effectiveness and efficiency of advertising and thanks to this on a companies’ ability to compete. PB has a positive impact only on the effectiveness and efficiency of graphic ads. The same relation was not observed in terms of video ads. Nevertheless the results are not clear. It is recommended to deepen the analysis. Novelty: Due to the fact that programmatic buying is a relatively new technologic solution there is no research that proves its impact on the marketing activities efficiency as well as its role in building the competitive advantage of a company, especially on the Polish or European market. This research starts the discussion of the role of PB in companies’ market activities and fits in the dispute of the significance of new technologies.

scholarly journals Organizacje kooperacyjne jako wspólnota celu

2020 ◽  
pp. 1-14
Author(s):  
Alicja Koperska
Keyword(s):  
Social Exchange ◽  
Organizational Goals ◽  
Main Research ◽  
Legal Documents ◽  
Governmental Organizations ◽  
Non Governmental Organizations ◽  
Collaborative Spaces ◽  
The Subject ◽  
Scientific Attention

W artykule podjęto zagadnienie wartości cenionych przez społeczności wytwórców – członków organizacji kooperacyjnych. Głównym celem badawczym jest eksploracja organizacyjnych celów tych organizacji oraz rekonstrukcja na tej podstawie dążeń i wartości zmierzająca do ich opisu jako wspólnoty celu. Opierając się na dokumentach prawnych, dokonano analizy zawartości statutów organizacji pozarządowych będących organizacjami kooperacyjnymi. Na podstawie wyników można mówić o homogeniczności wartości organizacji kooperacyjnych i wartości sektora organizacji pozarządowych. Wyniki posłużyć mogą jako podstawa do dalszej eksploracji fenomenów organizacyjnych występujących w organizacjach kooperacyjnych. Colaborative spaces as a community of purpose The role of values in the organizations has been the subject of an increasing amount of scientific attention. This paper describes values of collaborative spaces members intermediating in social exchange. The main research objective was to explore the organizational goals of these organizations and to reconstruct on this basis their aspirations and values to describe them as a community of purpose. Research method used is content analysis, which has been based on legal documents –statutes of non-governmental organizations working as collaborative spaces –Makerspaces, Hackerspaces and Fab Labs operating in Poland most often in the form of legal associations and foundations. The foundings provide a basis for further exploration of organizational phenomena occurring in cooperative organizations.

Meiotic CENP-C is a shepherd: bridging the space between the centromere and the kinetochore in time and space

2020 ◽  
Vol 64 (2) ◽  
pp. 251-261
Author(s):  
Jessica E. Fellmeth ◽  
Kim S. McKim
Keyword(s):  
Chromosome Segregation ◽  
New Technologies ◽  
Early Prophase ◽  
Unique Role ◽  
Kinetochore Assembly ◽  
M Phase ◽  
In Vivo Analysis ◽  
Meiosis I

Abstract While many of the proteins involved in the mitotic centromere and kinetochore are conserved in meiosis, they often gain a novel function due to the unique needs of homolog segregation during meiosis I (MI). CENP-C is a critical component of the centromere for kinetochore assembly in mitosis. Recent work, however, has highlighted the unique features of meiotic CENP-C. Centromere establishment and stability require CENP-C loading at the centromere for CENP-A function. Pre-meiotic loading of proteins necessary for homolog recombination as well as cohesion also rely on CENP-C, as do the main scaffolding components of the kinetochore. Much of this work relies on new technologies that enable in vivo analysis of meiosis like never before. Here, we strive to highlight the unique role of this highly conserved centromere protein that loads on to centromeres prior to M-phase onset, but continues to perform critical functions through chromosome segregation. CENP-C is not merely a structural link between the centromere and the kinetochore, but also a functional one joining the processes of early prophase homolog synapsis to late metaphase kinetochore assembly and signaling.

Gender, Technology and the New Woman

2017 ◽  
Author(s):  
Lena Wånggren
Keyword(s):  
Nineteenth Century ◽  
New Woman ◽  
New Technologies ◽  
Gender And Sexuality ◽  
Literary Texts ◽  
Late Nineteenth Century ◽  
Gender And Technology ◽  
The New Woman ◽  
Grant Allen

This book examines late nineteenth-century feminism in relation to technologies of the time, marking the crucial role of technology in social and literary struggles for equality. The New Woman, the fin de siècle cultural archetype of early feminism, became the focal figure for key nineteenth-century debates concerning issues such as gender and sexuality, evolution and degeneration, science, empire and modernity. While the New Woman is located in the debates concerning the ‘crisis in gender’ or ‘sexual anarchy’ of the time, the period also saw an upsurge of new technologies of communication, transport and medicine. This book explores the interlinking of gender and technology in writings by overlooked authors such as Grant Allen, Tom Gallon, H. G. Wells, Margaret Todd and Mathias McDonnell Bodkin. As the book demonstrates, literature of the time is inevitably caught up in a technological modernity: technologies such as the typewriter, the bicycle, and medical technologies, through literary texts come to work as freedom machines, as harbingers of female emancipation.

PROBLEMS OF STRAY ANIMALS IN NOVOSIBIRSK

2020 ◽  
Vol 4 (2) ◽  
pp. 85-91
Author(s):  
Elena E. Rinchinova ◽  
Diyara A. Takumova ◽  
Irina I. Bochkareva
Keyword(s):  
Urban Population ◽  
Domestic Animals ◽  
Legal Documents ◽  
Quantitative Indicators ◽  
The City

The article discusses main issues of organizing activities for the treatment of stray and street animals in the city of Novosibirsk. The important role of successful solving the problem of stray animals in ensuring environmental comfort and safety of the urban population is noted. Definitions of the concepts “stray animals” and “street animals” are given, the differences between them are emphasized. The main regulatory and legal documents governing the handling of stray and street animals are listed. The ways in which domestic animals get into a stray state are described briefly. The results of the collection and analysis of information on the activities of shelters for stray animals in Novosibirsk are described. The information on the quantitative indicators of the shelters are given. Conclusions on how to solve the problem of stray animals, relying on the latest regulations are drawn.

Physical capital stock, technological upgrading and modernisation in Hungary

2005 ◽  
Vol 55 (2) ◽  
pp. 201-221 ◽  
Author(s):  
Andrea Szalavetz
Keyword(s):  
Capital Accumulation ◽  
Physical Capital ◽  
Developed Countries ◽  
Point Of View ◽  
Technology Generation ◽  
Development Policies ◽  
Specific Factors ◽  
Physical Capital Accumulation

This paper discusses the relation between the quality and quantity indicators of physical capital and modernisation. While international academic literature emphasises the role of intangible factors enabling technology generation and absorption rather than that of physical capital accumulation, this paper argues that the quantity and quality of physical capital are important modernisation factors, particularly in the case of small, undercapitalised countries that recently integrated into the world economy. The paper shows that in Hungary, as opposed to developed countries, the technological upgrading of capital assets was not necessarily accompanied by the upgrading of human capital i.e. the thesis of capital skill complementarity did not apply to the first decade of transformation and capital accumulation in Hungary. Finally, the paper shows that there are large differences between the average technological levels of individual industries. The dualism of the Hungarian economy, which is also manifest in terms of differences in the size of individual industries' technological gaps, is a disadvantage from the point of view of competitiveness. The increasing differences in the size of the technological gaps can be explained not only with industry-specific factors, but also with the weakness of technology and regional development policies, as well as with institutional deficiencies.

Parliament as the Foreign Policy Actor: the Resources of the Parliamentary Diplomacy

2018 ◽  
Vol 42 ◽  
pp. 316-321
Author(s):  
Boris I. Ananyev ◽  
Daniil A. Parenkov
Keyword(s):  
Foreign Policy ◽  
International Security ◽  
New Technologies ◽  
Conservative Approach ◽  
National Interests ◽  
Policy Actor ◽  
Security Challenges ◽  
Essential Idea ◽  
Per Se

The aim of the article is to show the role of parliament in the foreign policy within the framework of the conservative school of thought. The authors examine both Russian and Western traditions of conservatism and come to the conclusion that the essential idea of “the rule of the best” has turned to be one of the basic elements of the modern legislative body per se. What’s more, parliament, according to the conservative approach, tends to be the institution that represents the real spirit of the nation and national interests. Therefore the interaction of parliaments on the international arena appears to be the form of the organic communication between nations. Parliamentary diplomacy today is the tool that has the potential to address to the number of issues that are difficult to deal with within the framework of the traditional forms of IR: international security, challenges posed by new technologies, international sanctions and other.

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