scholarly journals THE INFLUCENCE OF CLOUD TECHOLOGY IN TRANSFORMING ACCOUNTING PRACTICES

10.26458/1941 ◽  
2019 ◽  
Vol 19 (4) ◽  
pp. 27-34
Author(s):  
Maria ANDRONIE ◽  
Luminita IONESCU
Keyword(s):  
Information Technology ◽  
Cloud Computing ◽  
Financial Reporting ◽  
Daily Basis ◽  
Financial Information ◽  
Cloud Technology ◽  
The Past ◽  
Recent Developments ◽  
Near Future

Cloud is one of the most important developments in information technology in the past decade with significant consequences over the financial reporting for businesses and individuals, as well. It is considered to be indispensable to accountants in the near future and will improve the accuracy of financial information and the business strategy.The most recent developments tend to confirm that cloud computing or cloud technology in accountancy has been transformative in how accountants work on daily basis with their clients and how they communicate the fiscal information to the tax authorities.The aim of this paper is to present some particular aspects of cloud technology in accounting, and how cloud accounting platform could provide an accurate and comprehensive dataset in financial reporting.   

scholarly journals Cloud Computing Strategy and Impact in Banking/Financial Services

2021 ◽  
Author(s):  
Prudhvi Parne
Keyword(s):  
Cloud Computing ◽  
Financial Services ◽  
New Technologies ◽  
Credit Unions ◽  
History Of Computing ◽  
Cloud Technology ◽  
The Past ◽  
Business Agility ◽  
History Of ◽  
Trustworthy Service

With recent advances in technology, internet has drastically changed the computing world from the concept of parallel computing to distributed computing to grid computing and now to cloud computing. The evolution of cloud computing over the past few years is potentially one of the major advances in the history of computing. Unfortunately, many banks are still hesitant to adopt cloud technology. New technologies such as cloud and AI will have the biggest impacts on the banking industry. For banks and credit unions wanting to achieve greater business agility, cloud technology enables organizations to respond instantly to changing market conditions, leveraging data and applied analytics to achieve customer experience and operational productivity benefits. As a result, cloud computing comes in to provide a solution to such challenges making banking a reliable and trustworthy service. This paper aims at cloud computing strategy, impact in banking and financial institutions and discusses the significant reliance of cloud computing.

Biometric methods and their application in the Police investigation work

2021 ◽  
pp. 41-52
Author(s):  
Edyta Kot ◽  
◽  
Anna Jurga ◽  
Ewa Kartasińska ◽  
Ewa Lewansowska ◽  
...  
Keyword(s):  
Law Enforcement ◽  
Daily Basis ◽  
Biometric Data ◽  
Technical Aspects ◽  
Detection Techniques ◽  
The Past ◽  
Police Investigation ◽  
Practical Guidance ◽  
Near Future ◽  
Data Collection Procedure

Biometrics is one of the basic detection techniques used in law enforcement activities on a daily basis. Like other techniques, it is constantly changing. This article aims to provide an overview of what was in the past, what is now, and what will be in the near future. It presents the selected methods of collecting some of the data, as well as the systems used to process them. In addition, practical guidance is provided on how individual biometric data should be collected and, for specific cases, it explains why the data collection procedure is carried out in one way and not another, and what it means for its subsequent processing. As problems sometimes arise during recovery of the material they have been presented together with an overview of the reasons for that. In addition to information on the technical aspects, the article also includes references to legal acts regulating issues related to biometrics.

The harmonization of government financial information systems: the role of the IPSASs

2007 ◽  
Vol 73 (2) ◽  
pp. 293-317 ◽  
Author(s):  
Bernardino Benito ◽  
Isabel Brusca ◽  
Vicente Montesinos
Keyword(s):  
Public Sector ◽  
Financial Reporting ◽  
Central Government ◽  
Accounting Standards ◽  
Financial Information ◽  
Accounting Systems ◽  
Starting Point ◽  
Public Sector Accounting ◽  
Near Future

The publication of International Public Sector Accounting Standards (IPSASs) in the field of governmental financial reporting has raised the necessity for a wide-ranging discussion about the harmonization of public sector accounting systems. The article has a double aim: to show the adoption or not of IPSASs in local and central government and to analyse the level of convergence between the different countries studied. In order to achieve these objectives, we carried out an empirical study, whose results allow us to show that while some accounting systems are very close to the IPSASs model, others are completely different. Nevertheless, we think that this could be a starting point and that in the near future countries could tend towards IPSASs more and more, which may be the most probable way to reach convergence accounting systems between them.

scholarly journals Innovation in the sphere of advertising: latest innovations and prospects of development

2021 ◽  
Vol 12 (2) ◽  
pp. 140-146
Author(s):  
Мария Олеговна Сураева ◽  
Maria O. Suraeva
Keyword(s):  
Information Technology ◽  
Social Network ◽  
Digital Marketing ◽  
Outdoor Advertising ◽  
The Past ◽  
New Methods ◽  
Contextual Advertising ◽  
Product Value ◽  
Fast Pace ◽  
Near Future

Advertising innovation is growing at a fast pace today. We observe how advertising is becoming more and more digital, it has also become easier to use, now it can be done not only by an agency, but by any person who has one or another category of listeners, an audience in a social network. But it should be noted that digital advertising still does not completely replace outdoor advertising, which has undergone dramatic changes over the past few years: new creative ways of presenting product value to the consumer have appeared, often using information technology. This article discusses the main innovations in the field of digital and outdoor advertising over the past five years, as well as the prospects for their development in the near future. The article reveals new methods of communication between the seller and the client using advertising, the reasons for using contextual advertising (safety, efficiency), reflects how to correctly apply the technologies of innovative types of advertising today and how companies understand what the consumer needs and why they need to focus on social and digital marketing. It also analyzed what factors should be considered when choosing advertising methods.

Overview of Cloud Computing and its Application in E-Learning

2012 ◽  
pp. 1-16
Author(s):  
Lee Chao
Keyword(s):  
Information Technology ◽  
Cloud Computing ◽  
Open Source ◽  
Future Trend ◽  
Research Areas ◽  
The Future ◽  
Recent Developments ◽  
E Learning ◽  
Comprehensive Coverage

As an introduction, the goal of this chapter is to provide an overview of this book. This book is designed to provide a comprehensive coverage of cloud computing and its application in e-learning. This chapter first provides some technical background about e-learning. It reviews the progress of e-learning along with the improvement of information technology before introducing the history and recent developments in cloud computing. Following the introduction of cloud computing, this chapter describes how e-learning can benefit from cloud computing. Next, the chapter reviews open source products in cloud computing, research areas in cloud computing as well as the recent development in cloud based e-learning. Finally, there is a discussion about the future trend in the cloud computing, followed by conclusions.

Dendrimer evolution timeline: Ground-breaking progress in cancer treatment

2021 ◽  
Vol 8 (3) ◽  
pp. 179-181
Author(s):  
Sankha Bhattacharya ◽  
Utkarsha Chhotulal Kuwar
Keyword(s):  
Cancer Treatment ◽  
Targeted Drug Delivery ◽  
Basic Structure ◽  
Targeted Treatment ◽  
Future Perspective ◽  
The Past ◽  
Recent Developments ◽  
Potential Applicability ◽  
Near Future ◽  
Functionalized Particles

Dendrimers holds potential in abating restrictions of other available treatments through the development of functionalized particles for targeted treatment. By developing functionalized particles for targeted treatment, dendrimers have the ability to reduce the limitations of other available therapies. Dendrimers have many advantages over other nanoparticles, making them perfect candidates for more efficient and targeted drug delivery. Dendrimers have the ability to deliver vast quantities of drugs to particular locations. They can also be used to monitor the progress of the procedure, giving them a theranostic capability that has never been seen before. Dendrimers show their potential applicability for effective cancer treatment for the near future. These article highlights the evolution timeline of dendrimers and various related aspects of the past four decades. These also involve the basic structure and information of dendrimers along with the current and future perspective. As a result, it is important to study dendrimers in order to keep up with recent developments.

scholarly journals The Process Of Creating XBRL Instance Documents: A Research Framework

2010 ◽  
Vol 14 (2) ◽  
Author(s):  
Diane Janvrin ◽  
Maureen Francis Mascha
Keyword(s):  
Financial Reporting ◽  
Financial Information ◽  
Financial Statement ◽  
Future Research ◽  
Publicly Traded ◽  
Publicly Traded Companies ◽  
Web Technologies ◽  
Business Reporting ◽  
The Past ◽  
Use Of The Internet

The past decade has witnessed a technological revolution fueled by the widespread use of the Internet, web technologies, and their applications.  Within financial reporting, proponents of extensible Business Reporting Language (XBRL) argue that XBRL will revolutionize financial reporting since it allows corporate financial information to be aggregated, transmitted, and analyzed quicker and more accurately (Hoffman and Strand 2001; Hannon 2002; Bovee et al. 2005; Willis 2005; Cox 2006). The SEC recently mandated that publicly traded companies furnish financial information in XBRL format (Rummel 2008; SEC 2009a). Thus, the purpose of this project is to provide researchers with a framework for examining the process financial statement preparers use to create XBRL instance documents. Further, the paper (1) demonstrates how the framework may be used, (2) raises unanswered questions, and (3) suggests avenues for future research.    

scholarly journals Financial reporting on the internet: the portuguese case

2003 ◽  
Vol 2 (2) ◽  
Author(s):  
Lúcia Lima Rodrigues ◽  
Carlos Menezes
Keyword(s):  
Financial Reporting ◽  
Web Sites ◽  
Information Technologies ◽  
Financial Information ◽  
The Internet ◽  
Company Size ◽  
Paper Version ◽  
Industry Type ◽  
Significant Difference ◽  
Recent Developments

Due to recent developments in information technologies, Portuguese companies are using the Internet to disclose accounting information through their Web sites. After presenting the advantages and eventual risks of this form of financial reporting and literature review, the Web sites of Portuguese listed companies were examined throughout March 2000 to February 2001, to determine which companies present financial information and whether the information provided is summarised, identical to the paper version of the annual report or is more detailed. In addition, we tested if there is significant difference between company size, industry type, overseas listings and the extent of financial disclosure on the Internet. We concluded Portuguese companies are starting to face positively this new way of financial reporting. Concerning the hypotheses tests performed we noticed that, likewise to what is happening in other countries, there is a positive correlation between company size and the existence of Web site and company size and financial information disclosed.

scholarly journals Review of Technology Adoption Models and Theories to Measure Readiness and Acceptable Use of Technology in a Business Organization

2020 ◽  
Vol 02 (04) ◽  
pp. 207-212
Author(s):  
Thando Dube ◽  
Rene Van Eck ◽  
Tranos Zuva
Keyword(s):  
Information Technology ◽  
Cloud Computing ◽  
Information Systems ◽  
Technology Adoption ◽  
Business Processes ◽  
New Technologies ◽  
Business Organization ◽  
Business Organizations ◽  
The Past ◽  
Use Of Technology

It has been evident that innovative technologies have evolved in the past few decades, notably, in the computing discipline. As a result, technology adoption models and theories are deemed vital to business organizations to assess if end users are ready and accept new technologies. Therefore, requirements to review prevailing technology adoption models and theories which seek to assist business organizations to assess the readiness and acceptance of these new technologies, otherwise, such initiatives become obsolete and do not support core business processes, as it was originally intended. This paper reviews three technology adoption models relevant to information systems and information technology studies on the latest technologies such as ERP, cloud computing, and other systems implemented in business organizations. The study could assist to analyse the acceptance and utilization of new technologies. It can also be used to improve such models and theories in the adoption of new technologies.

Recent Developments in China’s Antimonopoly Regulations on Abuse of Intellectual Property Rights

2017 ◽  
Vol 62 (4) ◽  
pp. 806-814
Author(s):  
Wang Xianlin
Keyword(s):  
Intellectual Property ◽  
Property Rights ◽  
Intellectual Property Rights ◽  
The Past ◽  
Public Comment ◽  
Recent Developments ◽  
Near Future ◽  
Ipr Protection

Over the past decade, while strengthening intellectual property rights (IPR) protection, China has also explored means to regulate the abuse of IPRs. IPR protection in China is mainly based on the Anti-Monopoly Law (AML), in particular Article 55. Recent years have seen more and more judicial and administrative enforcement practices related to China’s antimonopoly regulation on the abuse of IPRs. Provisions on the Prohibition of the Abuse of Intellectual Property Rights to Eliminate or Restrict Competition was released on April 7, 2015, and the draft of Antimonopoly Guidelines in Relation to the Abuse of Intellectual Property Rights was released for public comment in early 2017. It can be expected that China’s antimonopoly guidelines on the regulation of abuses of IPRs will come out in the near future.

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