Titlebook: Integrated Science in Digital Age 2020; Tatiana Antipova Conference proceedings 2021 Springer Nature Switzerland AG 2021 Artificial Intell

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消耗

Development of Accounting in Digital Economy Erath and expansion of production activity of the person gradually, due to the requirements of time, was formed in three main areas of account: accounting financial, management and tax. Accounting, as a living system, has evolved and acquired modern characteristics. At present stage, automation and dig

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Beneish Model as a Tool for Reporting Quality Estimation: Empirical Evidencen, in particular from investment decision analysis standpoint, has been discussed. A Beneish model – a quantitative model of estimation the probability of financial result manipulation – has been tested on a wide scope of international companies from metals and mining sector in order to test the emp

Irascible

Peculiarities of the Capital Account Formation in the Period of Reorientation of Accounting to Doublon are reflected during the reorientation period from the single-entry method and mingled accounts to the double-entry method and bilaterian account (1398–1401). Examples are given of the reflection of the capital account both in the form of a paragraph and its continuation when the balance is carri

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The Main Approaches to Assessing Efficiency of Tax Administration and Control in the Context of Diginew demands on tax control and methods of its assessment. In this regard, the article highlights global trends in the development of tax administration and determines the principles of constructing an effective system of tax administration and control. The article reveals the essence of the risk-ori

Dri727

Digital Technologies Development in Industry Sectors and Areas of Activityries demonstrate different levels of digital maturity. In some industries, there are so-called “superstar” firms that have, unlike traditional companies, a higher level of productivity and derive maximum benefits from digital technologies. “Superstars” set trends in the development of digitalization

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mastopexy

The Problem of Agency Conflicts in Russian Corporations and Ways to Overcome Itement decisions that don’t meet the interests of the owners can significantly weaken the company business model, which will lead to a decrease in the business efficiency. This may cause a significant drop in the company’s market capitalization within a short period of time in a digital economy, whic

有角

Implementation of Digitization and Blockchain Methods in the Oil and Gas Sectorgies are not only unused, but they are not even seriously thought about in the industrial sectors of the economy and at many industrial enterprises. At the same time, Blockchain technologies have great potential for application in industry, and their implementation is not something too complicated a