scholarly journals Trends in the concepts of knowledge needed by accountants and auditors

Revizor ◽  
2020 ◽  
Vol 23 (91-92) ◽  
pp. 87-95
Author(s):  
Jozefina Beke-Trivunac

The aim of this paper is to preliminarily review the drivers of change and future trends in the areas of accountants and auditor's activities, to assess necessary competencies, knowledge and skills that members of this profession will need in the future. The key drivers of these new trends are information technology and new values.

Author(s):  
Clare Lade ◽  
Paul Strickland ◽  
Elspeth Frew ◽  
Paul Willard ◽  
Sandra Cherro Osorio ◽  
...  

Today, more and more people are travelling than ever before, with 1.5 billion international tourist arrivals recorded in 2019 and the forecasted 1.8 billion international arrivals set to be reached well before its predicted 2030 (UNWTO, 2019; 2020). Traditionally, the wealthier industrialised world has predominately been responsible for both the supply and demand of tourism. However, in recent years a gradual shift has occurred with new destinations beginning to challenge these traditional destinations. There is the expectation that 57% of all international tourist arrivals will be in emerging destinations by 2030 (UNWTO, 2017). The rise of the middle class has resulted in more of the world’s population gaining access to leisure time and the means to increased international travel. Travel experiences in the past have typically consisted of sun, sand and surf type holidays. Tourists are no longer content with these passive activities, rather seeking more experiential and engaging travel experiences instead. This suggests a change in demand from the mass tourism holidays of the 1970s and 1980s to more individualised tourist experiences (Sharpley, 2005). Drivers of change contributing to these changes in travel demand include increased globalisation along with a variety of economic, social, political, technological and environmental trends (Dwyer et al., 2008). Chapter 2 discusses the key drivers of change, along with several trends considered to have an impact on the future development of the international tourism industry. This chapter explores some of these trends further in the context of future tourist behaviour, namely smart tourism, virtual tourism, smart boredom, super sabbaticals and solo travellers.


Author(s):  
Jo Coldwell-Neilson

Expectations of, and by, students and staff in the classroom have been well researched. Yet, still there is a gap between the expectations of students and what they experience in their studies. The classroom itself is changing with the introduction of Web 2.0 technologies into the mix. Further changes are being driven by the changing profile of a tertiary student in the twenty first century. Education will not fulfill its goal if the gap in expectations is not addressed. The discrepancy in expectations is explored from the perspective of students and staff and strategies for bridging the gap and enhancing eLearning in the Web 2.0 environment are offered. The chapter begins with a scenario that demonstrates the issues and concludes with suggestions to avoid them in the future. In doing so, the key drivers of change in the learning landscape in Australia are identified and the impact these may have on staff and student expectations is explored.


Author(s):  
Halim Khelafa

The purpose of this chapter is to provide a wide spectrum of end users with a complete reference on malicious code or malware. End users include researchers, students, as well as information technology and security professionals in their daily activities. A particular effort aims at educating users about malware, enhancing organization capabilities for preventing as well as handling malicious code incidents when they occur, and preparing them for tomorrow’s new types of malware, as well as the new types of safeguards they should consider. First, the author provides an overview of malicious code, its past, present, and future. Second , he presents methodologies , guidelines and recommendation on how an organization can enhance its prevention of malicious code, how it should respond to the occurrence of a malware incident, and how it should learn from such an incident to be better prepared in the future. Finally, the author addresses the issue of the current research as well as future trends of malicious code and the new and future means of malware prevention.


2021 ◽  
Author(s):  
Harold Glenn Valera ◽  
Jean Balie ◽  
Valerien Pede

The current literature on predicting long-term food prices includes three types of projections based on declining, steady, and rising prices. However, these projections have mainly focused on key drivers such as population, income, agricultural productivity, and climate change. In addition, these projections have not previously connected to agricultural support policies. This note aims to fill this gap in the literature by focusing on cereal price outlook and providing comments on further critical drivers of change that merit greater attention in the future.


2019 ◽  
Vol 10 (6) ◽  
pp. 489-500
Author(s):  
Andrea Valente ◽  
◽  
David Atkinson ◽  

This study aimed to investigate the conditions in which Bitcoin has developed as a leading cryptocurrency and, according to Nakamoto (2008), could become an instrument for everyday payments around the world. In comparison to other digital payment solutions, Bitcoin is based on a peer-to-peer electronic cash system using “the blockchain”. This innovative technology allows for decentralised storage and movement of currency in a fully anonymous way, introducing advantageous methods for encrypted security and faster transactions (Hagiu & Beach, 2014). Scepticism regards Bitcoin’s foundation, energy consumption and price volatility, however, did not take long to arise (Holthaus, 2017). Ten years from its white paper release, Bitcoin is further supported by the same drivers which could sustain its growth as the future of digital payments (Russo, 2018). In order to investigate the key drivers and feasibility of acceptance, a London based survey was used to understand the desirability of Bitcoin as a day-to-day tool for digital payments. Additionally, this research analysed Bitcoin’s stakeholders and forecast drivers of sustainability for its application to become the future of the payment industry. A space which relies on policies that involve multiple layers of society, governments, regulators and tech-firms, all on a global scale. The findings confirmed how the increasing lack of trust of political and financial institutions, coupled with the increasing cases of data-breaches by tech-firms, encouraged over 70% of respondents to consider more decentralised and anonymous methods for their day-to-day actions; like payments. Policy makers need to cope with societies increasingly separating politically but gathering together digitally (LBS, 2017). For Bitcoin to truly establish itself as a global digital payment solution, key stakeholder acceptance must converge alongside the introduction of more robust regulation.


2019 ◽  
Vol 4 (2) ◽  
Author(s):  
Erfan Karyadiputra ◽  
Galih Mahalisa ◽  
Abdurrahman Sidik ◽  
Muhammad Rais Wathani

The problems faced by the children of Banjarmasin Al-Ashr Orphanage are almost the same as those faced by other orphanages in the city of Banjarmasin, namely, lack funds and personnel or volunteers who help and guide orphanage children to develop their skills and creativity as a provision in carrying out life after the completion of the orphanage. The purpose of this community service program is to make the children of the Al-Ashr Orphanage have a strong and more independent motivation by providing them with the knowledge and skills they will use to prepare themselves for the future. While the target of this activity is to make the children of the Al-Ashr Orphanage have design skills in making invitations, brochures, and banners as well as online businesses. The method used is training and guidance, where training is carried out with presentations and practices.


2003 ◽  
Vol 20 (3-4) ◽  
pp. 46-82
Author(s):  
Fathi Malkawi

This paper addresses some of the Muslim community’s concerns regarding its children’s education and reflects upon how education has shaped the position of other communities in American history. It argues that the future of Muslim education will be influenced directly by the present realities and future trends within American education in general, and, more importantly, by the well-calculated and informed short-term and long-term decisions and future plans taken by the Muslim community. The paper identifies some areas in which a wellestablished knowledge base is critical to making decisions, and calls for serious research to be undertaken to furnish this base.


Author(s):  
Joelle H. Fong ◽  
Jackie Li

Abstract This paper examines the impact of uncertainties in the future trends of mortality on annuity values in Singapore's compulsory purchase market. We document persistent population mortality improvement trends over the past few decades, which underscores the importance of longevity risk in this market. Using the money's worth framework, we find that the life annuities delivered expected payouts valued at 1.019–1.185 (0.973–1.170) per dollar of annuity premium for males (females). Even in a low mortality improvement scenario, the annuities provide an expected value exceeding 0.950. This suggests that participants in the national annuity pool have access to attractively priced annuities, regardless of sex, product, and premium invested.


Electronics ◽  
2021 ◽  
Vol 10 (14) ◽  
pp. 1653
Author(s):  
Ahmed Al-Saman ◽  
Michael Cheffena ◽  
Olakunle Elijah ◽  
Yousef A. Al-Gumaei ◽  
Sharul Kamal Abdul Rahim ◽  
...  

The millimeter-wave (mmWave) is expected to deliver a huge bandwidth to address the future demands for higher data rate transmissions. However, one of the major challenges in the mmWave band is the increase in signal loss as the operating frequency increases. This has attracted several research interests both from academia and the industry for indoor and outdoor mmWave operations. This paper focuses on the works that have been carried out in the study of the mmWave channel measurement in indoor environments. A survey of the measurement techniques, prominent path loss models, analysis of path loss and delay spread for mmWave in different indoor environments is presented. This covers the mmWave frequencies from 28 GHz to 100 GHz that have been considered in the last two decades. In addition, the possible future trends for the mmWave indoor propagation studies and measurements have been discussed. These include the critical indoor environment, the roles of artificial intelligence, channel characterization for indoor devices, reconfigurable intelligent surfaces, and mmWave for 6G systems. This survey can help engineers and researchers to plan, design, and optimize reliable 5G wireless indoor networks. It will also motivate the researchers and engineering communities towards finding a better outcome in the future trends of the mmWave indoor wireless network for 6G systems and beyond.


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