scholarly journals Could digital technologies help improving management accounting in pandemic times?

2021 ◽  
Author(s):  
Patrick Ulrich ◽  
Mona Kratt
Keyword(s):  
New Technologies ◽  
Management Accounting ◽  
Digital Technologies ◽  
Point Of View ◽  
Financial Resources ◽  
Practical Point ◽  
Empirical Survey ◽  
Efficiency And Effectiveness ◽  
Increase Efficiency

In the field of management accounting, there is an enormous backlog of demand from a scientific and practical point of view around the topic of implementing new technologies to increase efficiency and effectiveness. This applies not only, but especially to small and medium-sized enterprises (SMEs), which have fewer human and financial resources than large companies. This research-in-progress article discusses potentials and implementation obstacles of new technologies in management accounting on the basis of an empirical survey among German SMEs from the year 2020

scholarly journals "MANAGING TOGETHER" PORTAL AS A TOOL OF URBAN MANAGEMENT FOR THE POPULATION

2020 ◽  
Author(s):  
Мазука Анастасия ◽  
Keyword(s):  
Urban Space ◽  
Local Governments ◽  
Public Management ◽  
New Technologies ◽  
Digital Technologies ◽  
Urban Management ◽  
Efficiency And Effectiveness ◽  
The Media

The problems of implementing digital technologies are analyzed using the example of the "Manage together" portal. Based on the analysis of publications about the work of the portal in the media, conclusions are drawn about the lack of readiness of local governments to work with new technologies. Measures are pro-posed to improve the efficiency and effectiveness of public management of urban space through the portal.

scholarly journals Tanulás és innováció – Elméleti dilemmák és gyakorlati nézőpontok (Learning and innovation – Theoretical dilemmas and practical point of views)

2012 ◽  
pp. 2-18
Author(s):  
Balázs Hámori
Keyword(s):  
Problem Area ◽  
Point Of View ◽  
Economic Point ◽  
Practical Point ◽  
Empirical Survey ◽  
Comprehensive View ◽  
Management Literature ◽  
The Relationship

A tanulmány egy nemrég lezárt TÁMOP-kutatás keretébe illeszkedik.1 A kutatás célja, hogy átfogó képet nyújtson az innovációról, tisztázza az innovációval kapcsolatos fogalmakat, bemutassa az innovációs trendeket és – egy empirikus felmérés nyomán – számot adjon arról, hogy ezek hogyan jelentkeznek Magyarország sajátos viszonyai között. Az innovációs fogalomkör megvilágításához hozzátartozik a tanulás és az innováció kapcsolatának tisztázása. Bár a témáról a menedzsment-szakirodalomban számtalan mű jelenik meg, a szerző saját diszciplináris elkötelezettségének megfelelően közgazdasági nézőpontból igyekszik megközelíteni a problémakört. Végül megkísérli Magyarországot elhelyezni a tanulás nemzetközi térképén. _______ This research aims to provide a comprehensive view on innovation, to clarify innovation concepts, to present innovation trends, and – based on an empirical survey – to give an account about how they appear specific conditions of Hungary. The refining of innovation category includes clarification of the relationship between learning and innovation. While many works have been published in this topic of management literature, the author in accordance his own disciplinary engagement tries to approach the problem area from economic point of view. Finally he attempts to place Hungary on the international map of learning.

scholarly journals FINANCIAL RESOURCES IN HOUSING CONSTRUCTION: ACCOUNTING AND REPORTING ASPECT

2021 ◽  
pp. 118-130
Author(s):  
Mariia GUMENNA-DERIY ◽  
Uliiana IVASECHKO
Keyword(s):  
New Technologies ◽  
Management Accounting ◽  
Residential Buildings ◽  
Financial Economic ◽  
Legal Framework ◽  
Financial Resources ◽  
Housing Construction ◽  
Economic Instruments ◽  
Construction Companies ◽  
Economic Tools

Introduction. There is a significant number of definitions of the term “financial resources” in the scientific literature, but, unfortunately, a single approach to it hasn’t been formed yet. Financial resources in housing construction have their own characteristics, as monetary settlement operations carried out through a financial intermediary may involve a phased investment and repayment of debts and require a true reflection of financial transactions in financial and management accounting, reporting. There are many problems in construction related to the freezing of residential buildings due to lack of financial resources; underestimation of the market value of square meters of residential buildings; incomplete reflection of business transactions on the receipt and use of financial resources. All these problems are directly related to organizational and economic instruments, especially in terms of financial and management accounting and reporting, and need to be addressed. On the other hand, the constant change of the legal framework for accounting and reporting, crisis and inflation processes in Ukraine, the emergence of new technologies in construction make new demands on financial resources. The purpose of the article is to form one’s own vision of the concepts of financial resources in general and in housing construction through the study of organizational and economic instruments, as well as their reflection in the system of financial and management accounting, reporting of construction companies. Methods. The article uses general and special methodological research, in particular: induction and deduction – on the formation and improvement of scientific terminology of the concept of “financial resources” and “financial resources in housing”; monographic – to consider the features of housing construction; graphical – to assess the dynamics of the amount of financial resources used for housing construction in Ukraine for 2010–2019; analysis and synthesis – to study the problem of accounting and content in housing; comparison – to identify financial and management accounting, consciousness, as one of the main organizational and economic tools. Results. The own definition of the concepts “financial resources” and “financial resources in housing construction” is formulated. Organizational and economic tools for solving key problems of formation and use of financial resources in housing construction are revealed and their interrelation with the methodology and organization of financial and management accounting, reporting is established. As a result, proposals have been made to improve the process of financial and management accounting, reporting, as well as strengthen the confidence of investors and individual customers to invest financial resources in housing. Perspectives. Further research may relate to the features of the reflection of the relevant amounts of financial resources in housing construction in the accounts, in management, reporting, as well as in the current financial, economic and regulatory work with modeling various practical situations aimed at improving the formation and use of such resources during the construction of individual and apartment buildings.

Financial Audit in Romanian Enterprises

2020 ◽  
pp. 118-137
Author(s):  
Andreea Marin-Pantelescu
Keyword(s):  
Management Accounting ◽  
Business Environment ◽  
Point Of View ◽  
Business Strategies ◽  
Computer Assisted ◽  
Practical Point ◽  
Interdisciplinary Perspective ◽  
Financial Audit

The chapter proposes an interdisciplinary perspective and explores from the theoretical and practical point of view approaches of management accounting and their impact on different companies in Romania. Also, the chapter examines the role of management accounting related to accounting and auditing and offers a number of new insights into management accounting. Romanian companies in the accounting, auditing, and tax consultancy fields use computer-assisted auditing techniques (CAAT) to find better solutions for generating profits, avoiding risks and improving the companies' business strategies. The chapter will help the academia, business environment, specialty organizations, and business analysts in identifying new trends in management accounting, building on existing research and new expert assertions.

scholarly journals Access to Finance for Small-and Medium-Sized Enterprises in Modern Reality

2020 ◽  
pp. 44-50
Author(s):  
T. Urumov
Keyword(s):  
Big Data ◽  
Data Analysis ◽  
Financial Services ◽  
Business Models ◽  
New Technologies ◽  
Digital Technologies ◽  
Big Data Analysis ◽  
Financial Resources ◽  
Digital Platforms ◽  
Online Forms

Small-and medium-sized Enterprises (SMEs) in many countries nowadays face financial shortages and challenges in attracting new financial resources. In today’s new reality technologies and innovative business models become crucial for increasing access to financial services and enhancing long-term economic growth. Digital technologies have been actively developing even before the pandemic of COVID-19. However, during the lockdown and the economic crisis caused by the pandemic the development of digital platforms has accelerated. Digital commerce and payments have become much more significant in the first half of 2020. That fact stimulated many SMEs to improve their digital capabilities. The “new” reality motivates the enterprises to use big data analysis and artificial intelligence in decision making process. The modern technologic capabilities are used in two directions. The first direction is the digitalization of organizational aspects of SMEs activities, for instance, transferring business meetings and conferences into online forms. The second one, which is even more important, suggests financial digitalization. This means using digital technologies to attract financial resources for business needs. Financial digitalization requires some specific measures, including improving the existing mechanisms of traditional loan financing through the use of new technologies and big data analysis; stimulating closer interaction between financial institutions and SMEs; drafting appropriate legislation to regulate the digital financial technologies sphere.

Tertiary Nitrification Pilot Plants on Parisian Waste Water

1990 ◽  
Vol 22 (1-2) ◽  
pp. 347-352 ◽  
Author(s):  
C. Paffoni ◽  
B. Védry ◽  
M. Gousailles
Keyword(s):  
Waste Water ◽  
Metropolitan Area ◽  
Fixed Bed ◽  
Point Of View ◽  
Operating Conditions ◽  
Research Center ◽  
Daily Output ◽  
Practical Point ◽  
Fixed Bed Reactors

The Paris Metropolitan area, which contains over eight million inhabitants, has a daily output of about 3 M cu.meters of wastewater, the purification of which is achieved by SIAAP (Paris Metropolitan Area Sewage Service) in both Achères and Valenton plants. The carbon pollution is eliminated from over 2 M cu.m/day at Achères. In order to improve the quality of output water, its tertiary nitrification in fixed-bed reactors has been contemplated. The BIOFOR (Degremont) and BIOCARBONE (OTV) processes could be tested in semi-industrial pilot reactors at the CRITER research center of SIAAP. At a reference temperature of 13°C, the removed load is approximately 0.5 kg N NH4/m3.day. From a practical point of view, it may be asserted that in such operating conditions as should be at the Achères plant, one cubic meter of filter can handle the tertiary nitification of one cubic meter of purified water per hour at an effluent temperature of 13°C.

scholarly journals On the Design of Outdoor Leader-Follower UAV-Formation Controllers from a Practical Point of View

IEEE Access ◽  
2021 ◽  
pp. 1-1
Author(s):  
Lucas Vago Santana ◽  
Alexandre Santos Brandao ◽  
Mario Sarcinelli-Filho
Keyword(s):  
Point Of View ◽  
Practical Point

scholarly journals From Resistance to Digital Technologies in the Context of the Reaction to Distance Learning in the School Context during COVID-19

2021 ◽  
Vol 11 (4) ◽  
pp. 163
Author(s):  
Giusi Antonia Toto ◽  
Pierpaolo Limone
Keyword(s):  
Distance Learning ◽  
School Context ◽  
Digital Technologies ◽  
Point Of View ◽  
View Factor ◽  
Regression Analyses ◽  
Teachers Perceptions ◽  
Professional Perception ◽  
The Relationship ◽  
Professional Perceptions

In the relationship between teachers and distance learning in the context of COIVD-19, a series of unprecedented dynamics have emerged relating to a process of open-air experimentation that is going on in the world of school. The main constructs investigated in this paper concern the professional perceptions of teachers in terms of their skills and resistances towards digital technologies. To investigate this topic, a questionnaire on distance learning was administered to a sample of 658 teachers. From a methodological point of view, factor and reliability analyses and correlation and regression analyses were conducted. From the analysis of the results, it emerged that the questionnaire measures the resistance of teachers to distance learning and focuses on three main dimensions (two positive and one negative) that link teachers’ perceptions to the resistance to distance learning. In conclusion, the theme of the acceptance of technologies in the practice of teachers is still a subject full of meaning for professional perception and vision. A second issue concerns precisely the relationship between digital technologies and users, which must no longer focus only on the relationship with students but also on the perspective of the other training actors, including teachers.

scholarly journals Sustainable Electric Personal Mobility: The Design of a Wireless Charging Infrastructure for Urban Tourism

2021 ◽  
Vol 13 (3) ◽  
pp. 1270
Author(s):  
Sung Il Kwag ◽  
Uhjin Hur ◽  
Young Dae Ko
Keyword(s):  
Public Transportation ◽  
New Technologies ◽  
Point Of View ◽  
Urban Tourism ◽  
Electric Mobility ◽  
Wireless Charging ◽  
Efficient Design ◽  
Personal Mobility ◽  
Charging Infrastructure ◽  
Mobility System

Though new technologies have been applied in all industries, electric mobility technology using eco-friendly energy is drawing a great deal of attention. This research focuses on a personal electric mobility system for urban tourism. Some tourism sites such as Gyeongju, Korea, have broad spaces for tourists to walk around, but the public transportation system has been insufficiently developed due to economic reasons. Therefore, personal mobility technology such as electric scooters can be regarded as efficient alternatives. For the operation of electric scooters, a charging infrastructure is necessary. Generally, scooters can be charged via wires, but this research suggests an advanced electric personal mobility system based on wireless electric charging technology that can accommodate user convenience. A mathematical model-based optimization was adopted to derive an efficient design for a wireless charging infrastructure while minimizing total investment costs. By considering the type of tourists and their tour features, optimal locations and lengths of the static and dynamic wireless charging infrastructure are derived. By referring to this research, urban tourism can handle transportation issues from a sustainable point of view. Moreover, urban tourism will have a better chance of attracting tourists by conserving heritage sites and by facilitating outdoor activities with electric personal mobility.

Quantitative Analysis of Microstructure and Modeling of Sintering

2009 ◽  
Vol 624 ◽  
pp. 1-18 ◽  
Author(s):  
Jean Marc Chaix
Keyword(s):  
Image Analysis ◽  
Input Data ◽  
3D Imaging ◽  
Point Of View ◽  
Size Distributions ◽  
Practical Point ◽  
The Past ◽  
Modeling Techniques ◽  
Mean Size ◽  
Sintering Mechanisms

Microstructure is the key scale to understand and describe sintering mechanisms and their consequences at the macroscopic level. As modeling techniques are continuously developing, the need for input data and comparison with more and more accurate descriptions of the evolution is expected to create a growing demand for quantitative microstructure data. Image analysis is the classic way to get these data. This paper reviews the practical use and progresses of this old technique in the sintering literature during the past and recent years. The place of basic tools and more recent ones, such as 3D imaging, are discussed from a practical point of view accounting from sintering models needs: mean size and size distributions in pores and grains, homogeneity, sintering trajectories…

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