scholarly journals Legal Aspects of Tax Administration Electronisation

2019 ◽  
pp. 577-584
Author(s):  
Michal Tuláček

Nowadays, information and communication technologies are used in all areas of human activity. Naturally, tax administration is not an exception. There is no dispute that the introduction of such technologies has a positive performance impact in many areas. However, does the introduction of such technologies have some legal consequences as well? The aim of the paper is to identify the legal aspects arising from the usage of such technologies in tax administration.

2020 ◽  
Vol 68 (4) ◽  
pp. 12-17
Author(s):  
A.K. Iigibaeva ◽  
◽  
A.D Toleukhanova ◽  

The article is devoted to problems of cybermedicine industry as an innovative pedagogical science.Some aspects of the prerequisites for the formation of cyberspedagogics are considered. The authors give a conceptual series of cyberpedagogics. The article substantiates the necessity of using a cyberontological approach in education, which is effective in solving the actual problems of human education and training in the XXI century. Cyberspace is characterized as a new environment of human activity and a factor of social and intrapsychic changes. The key features of a modern person using information and communication technologies are described. Substantiates the importance of developing a culture of cybersocialization of each person, as well as cybermediary – science of the XXI century – as the basis of organization of modern education with regard to the influence of cyberspace on the processes of learning, education and development. The article analyzes a number of concepts on the problem of cyberspedagogics.


2018 ◽  
Vol 11 (4) ◽  
pp. 554
Author(s):  
José Mauro Souza Uchôa ◽  
Aline Kieling Juliano Honorato Santos

Language permeates all fields of human activity. Its use can be observed in the most ancient symbolic manifestations. With the rise of information and communication technologies, new language practices are experienced. They are types of statements organized by genres of discourse that have configurations according to the supports and the different fields of human activity. From a conception of language such as social practice and the notion of genre of Bakhtin’s circle, this article aims to present the multimodal elements that constitute Scratch, a digital tool used in the programming of narratives, games and multimedia animations, evidencing their pedagogical possibilities in the field of language teaching. For this, it dialogues with theoretical and methodological assumptions that guide the didactic modeling from genres as instruments of teaching, able to promote the development of action and linguistic-discursive capacities. The adoption of Scratch as a pedagogical resource motivates the authorship of content in digital environments and allows the development of digital literacy through language in practices.


2021 ◽  
Vol 2 ◽  
pp. 57-65
Author(s):  
Olha Borysenko ◽  
Stanislav Mygal

The development of information and communication technologies has determined their spreading in the design of the visual information environment of human activity. This was the main reason for this research — the search for the starting points of the communicative design in Galicia as the phenomenon of artistic-project culture and examining it. The methodological basis of the paper includes interdisciplinary and system approaches in solving the assigned tasks. The comparative historical analysis and the culturological method has been used to analyze socio-cultural processes in Galicia. This paper analyzes the historical and socio-cultural preconditions for the formation and development of design in Galicia. This paper observed that public organizations, industrial committees, associations, educational and cultural societies have a salience role in improving the design of industrial products. The graphic design of printing products, advertising style, photo, and film productions models the communication characteristics and identity of the graphic design objects. The result of the probability of design in Galicia was obvious due to the activity of artists, whose graphic design works created harmonious communicative encirclement of human activity. The complexity of the language of European aesthetics and the sources of national creativity of the Galician masters constituted the paradigmatic basis of communication design. An integral communicative and multifaceted process in the context of socio-cultural transformation consolidated the phenomenon of formation and development of design in Galicia..


Author(s):  
Francisco Sacristán Romero

La irrupción masiva de las nuevas tecnologías de la información y comunicación han proyectado consecuencias jurídicas de primer orden en el ámbito turístico, especialmente en el turismo sexual, y en un segundo término en el denominado turismo de ferias y congresos que, en numerosas ocasiones, aparece vinculado al primero en concentraciones y eventos multitudinarios que se celebran en las grandes ciudades del planeta. La aparición del escenario virtual que conforma el ciberespacio ha afectado y afecta, sobre todo, a una minoría bastante desprotegida como son los menores en su rol de víctimas de las modalidades de explotación del siglo XXI.The massive emergence of new information and communication technologies have been projected legal consequences of first order in the tourism field, especially in sex tourism, and a second in the so-called tourism fairs and congresses that, on numerous occasions, it appears linked to the first in concentrations and multitudinous events that are held in big cities on the planet. The emergence of the virtual scenario that makes up cyberspace has affected and affects, above all, a fairly unprotected minority as they are minors in their role as victims of the modes of exploitation of the 21st century.


2020 ◽  
Vol 21 (3) ◽  
pp. 209-224
Author(s):  
Daria Emilia Wrukowska

In the period of Internet expansion in all areas of human activity, the classic understanding of older ICT (information and communication technologies) users is evolving towards the emergence of new groups of health market entities which include e-patients and m-patients. The subject of consideration is the behaviour of elderly using mHealth as well as stating the specifics of their behaviour in the process of seeking, utilizing, generating information about their health. On the basis of the conducted survey, the article formulates a number of practical guidelines for ICT specialists regarding the behaviour of elderly people in the use of mobile systems. The presented applications might be a hint that should be taken into account while designing the e-health applications.


2016 ◽  
Vol 24 (3) ◽  
pp. 14-16
Author(s):  
Brian Beal

Purpose This paper aims to review the demands employees face when communicating through information and communication technologies (ICTs), and relevant interventions are suggested to provide a set of evidence-based recommendations to help protect work-life balance. Design/methodology/approach The paper reviews the following demands associated with ICTs: response expectations, constant availability, increased workload and poor communication. The authors draw upon empirical research to highlight outcomes and intervention strategies, before discussing implications for research and practice. Findings The paper, which reviews four demands employees face when communicating through ICT (response expectations, constant availability, increased workload and poor communication), finds that there are diverse outcomes associated with each. The outcomes were not inherently negative, as evidence suggests that positive performance outcomes can arise from response expectations and constant availability, although there may be health and wellbeing costs. Originality/value Four interrelated demands that employees can face when communicating through technology are integrated and possible interventions are analyzed.


2021 ◽  
Vol 39 (5) ◽  
Author(s):  
Oksana Zybareva ◽  
Iryna Kravchuk ◽  
Yaroslav Pushak ◽  
Liudmyla Verbivska ◽  
Olena Makeieva

In this paper, the network readiness of the enterprises in Ukraine has been analyzed. National statistics data and international indices were used to measure and characterize fundamental changes in Ukraine at the economic and business levels. These changes are influenced by modern information technologies and new global information society tendencies. Indicators used to measure the network readiness of the enterprises were examined. Obtained results show positive dynamic improvement and simplification of enterprise activities under network economy growth in Ukraine. The detailed examination of individual indicators confirmed infrastructure and availability of digital content and prevalence of the business and innovation environment over the network economy's actual enterprise performance in 2018.An integral indicator was used to measure the level of actual use of information and communication technologies, the implementation of innovations, automated data exchange by national enterprises, and network readiness. The integral indicator of the enterprises' network readiness is a comprehensive summary of 46 components were grouped by authors into the following blocks: infrastructure and availability of digital content; business and innovation environment; business exploitation.The analysis of the selected block of indicators for 2010-2018 showed positive network readiness dynamics. The gap between the enterprises' network readiness at the regional and national levels was measured by calculating the distance between the network vector of a particular region and the average values in Ukraine. In 2018, the length of the network vector Aj was 57.27. Of the 622 enterprises surveyed, almost 94% used computers. Among the studied enterprises, a large proportion used the Internet to carry out banking operations and automated data exchange, receive tax forms, send or forward completed forms.A negative trend towards an increase in the gap between information and communication technologies at the regional and national levels has been revealed. The studied indices of the enterprises' network readiness in Ukraine enabled us to measure the level of digital infrastructure, business climate, business opportunities provided to some extent by information and communication technologies and the Internet, facilitating business operations and their quantity. The authors selected indices related to network readiness, analyzed the components which influence businesses and region capability to exploit information communication technologies to develop.


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