Pub Date : 2020-12-29DOI: 10.33847/2686-8296.2.2_1
S. Riurean
The technologies based on the radio frequency used for wireless transmission indoor are more congested than ever these days, therefore several wireless communication alternatives are intensively searched. Some most promising technologies are based on the optical part of the electromagnetic spectrum. The benefits and drawbacks in optical wireless data communication models design are presented in this work. The key characteristics of the VLC systems are briefly discussed, as well. Some models developed for wireless data transfer in visible light communication and infrared are presented, and their operation related to the data rate and the length of the optical link, are briefly compared.
{"title":"Design and Evaluation of Visible Light Wireless Data Communication Models","authors":"S. Riurean","doi":"10.33847/2686-8296.2.2_1","DOIUrl":"https://doi.org/10.33847/2686-8296.2.2_1","url":null,"abstract":"The technologies based on the radio frequency used for wireless transmission indoor are more congested than ever these days, therefore several wireless communication alternatives are intensively searched. Some most promising technologies are based on the optical part of the electromagnetic spectrum. The benefits and drawbacks in optical wireless data communication models design are presented in this work. The key characteristics of the VLC systems are briefly discussed, as well. Some models developed for wireless data transfer in visible light communication and infrared are presented, and their operation related to the data rate and the length of the optical link, are briefly compared.","PeriodicalId":235278,"journal":{"name":"Journal of Digital Science","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117009188","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-12-29DOI: 10.33847/2686-8296.2.2_3
Nico Hillah
Identifying the causes which may potentially generate high financial damage was the goal of our research. To reach this goal, we conducted a case study on a system in the field of education. We studied the software defects of this system over several months and classified them based on two classification concepts: the EVOLIS and their severity. These defects prevent any essential operation or activity to be conducted through the concerned system or other systems connected to it. In fact, the occurrence of these failures causes a double financial cost to organizations: one in fixing them and the other one because of the unavailability of the system or systems. We targeted three types of software defects as sources of these failures. We conducted this study by classifying 665 software defects of a school management system and we found that the top two trigger groups are the technology and the IS architecture groups. This result led us to propose a method to identify the origins of severe software defects.
{"title":"The origins of severe software defects method","authors":"Nico Hillah","doi":"10.33847/2686-8296.2.2_3","DOIUrl":"https://doi.org/10.33847/2686-8296.2.2_3","url":null,"abstract":"Identifying the causes which may potentially generate high financial damage was the goal of our research. To reach this goal, we conducted a case study on a system in the field of education. We studied the software defects of this system over several months and classified them based on two classification concepts: the EVOLIS and their severity. These defects prevent any essential operation or activity to be conducted through the concerned system or other systems connected to it. In fact, the occurrence of these failures causes a double financial cost to organizations: one in fixing them and the other one because of the unavailability of the system or systems. We targeted three types of software defects as sources of these failures. We conducted this study by classifying 665 software defects of a school management system and we found that the top two trigger groups are the technology and the IS architecture groups. This result led us to propose a method to identify the origins of severe software defects.","PeriodicalId":235278,"journal":{"name":"Journal of Digital Science","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117131970","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-12-29DOI: 10.33847/2686-8296.2.2_5
E. Dombrovskaya
The information technology development and the digital economy have a significant impact on the business units’ information system. The impact has resulted in a significant increase in the amount of business data used. With increased information availability, development of new processing methods and algorithms, the approaches to financial reporting need to be adjusted and modified. All changes to the basic principles of financial reporting have been included in the new version of the Conceptual Framework for Financial Reporting. It will come into force on January 1, 2020 for all business units developing their reporting policies under IFRS. The paper overviews the amendments and innovations introduced by the new version of this document. The Conceptual Framework dialectics has been reviewed based on all document versions since 1989. We analyzed the impact of digital technology on the transformation of accounting methods and principles and on the preparation of financial statements. The paper is of practical importance and helps to assess various areas of system development of the IFRS methodology in the context of digital economy.
{"title":"Development principles for preparing financial reporting in the context of digitalization","authors":"E. Dombrovskaya","doi":"10.33847/2686-8296.2.2_5","DOIUrl":"https://doi.org/10.33847/2686-8296.2.2_5","url":null,"abstract":"The information technology development and the digital economy have a significant impact on the business units’ information system. The impact has resulted in a significant increase in the amount of business data used. With increased information availability, development of new processing methods and algorithms, the approaches to financial reporting need to be adjusted and modified. All changes to the basic principles of financial reporting have been included in the new version of the Conceptual Framework for Financial Reporting. It will come into force on January 1, 2020 for all business units developing their reporting policies under IFRS. The paper overviews the amendments and innovations introduced by the new version of this document. The Conceptual Framework dialectics has been reviewed based on all document versions since 1989. We analyzed the impact of digital technology on the transformation of accounting methods and principles and on the preparation of financial statements. The paper is of practical importance and helps to assess various areas of system development of the IFRS methodology in the context of digital economy.","PeriodicalId":235278,"journal":{"name":"Journal of Digital Science","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116403823","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-12-29DOI: 10.33847/2686-8296.2.2_4
A. Kovalev
A multidimensional classification scheme and a semantic multidimensional accounting data model are defined in this article. Instead of accounts, multidimensional accounting uses categories of economic activity. The proposed multidimensional data model is more flexible than the traditional account model and allows you to expand the capabilities of accounting, taking into account the different needs of users of accounting information. The multidimensional data model allows you to expand the capabilities of accounting, taking into account the different needs of users of accounting information. To create a multidimensional accounting system, the categories of economic activity registered in accounting have been determined, the concept of double entry and balance in a multidimensional representation (probalance) has been formulated. The features of planning in a multidimensional accounting system have been described and the implementation of the financial results plan has been considered.
{"title":"The development of a classification model of accounting in the digital economy","authors":"A. Kovalev","doi":"10.33847/2686-8296.2.2_4","DOIUrl":"https://doi.org/10.33847/2686-8296.2.2_4","url":null,"abstract":"A multidimensional classification scheme and a semantic multidimensional accounting data model are defined in this article. Instead of accounts, multidimensional accounting uses categories of economic activity. The proposed multidimensional data model is more flexible than the traditional account model and allows you to expand the capabilities of accounting, taking into account the different needs of users of accounting information. The multidimensional data model allows you to expand the capabilities of accounting, taking into account the different needs of users of accounting information. To create a multidimensional accounting system, the categories of economic activity registered in accounting have been determined, the concept of double entry and balance in a multidimensional representation (probalance) has been formulated. The features of planning in a multidimensional accounting system have been described and the implementation of the financial results plan has been considered.","PeriodicalId":235278,"journal":{"name":"Journal of Digital Science","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116801215","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-05-28DOI: 10.33847/2686-8296.2.1_5
A. Gudkov, E. Dedkova
Tourism is not only big business but also tourism should be seen and protected as perhaps one of the world’s premier export products. In this connection, consideration is given to the possibilities of developing the tourism industry as the most important direction of non-primary exports in the medium term in digital age, capable not only of bringing significant revenues to the budgets of various levels, developing domestic tourist infrastructure, but also characterized by inexhaustible resources and forming a favorable image of the country on world markets. The purpose of this article is to consider the problems of preservation and financial support of the travel, tourism and hospitality industry from the standpoint of increasing its export potential in digital age and ensuring a high level of attractiveness of tourist destinations.
{"title":"Development and financial support of tourism exports in the digital economy","authors":"A. Gudkov, E. Dedkova","doi":"10.33847/2686-8296.2.1_5","DOIUrl":"https://doi.org/10.33847/2686-8296.2.1_5","url":null,"abstract":"Tourism is not only big business but also tourism should be seen and protected as perhaps one of the world’s premier export products. In this connection, consideration is given to the possibilities of developing the tourism industry as the most important direction of non-primary exports in the medium term in digital age, capable not only of bringing significant revenues to the budgets of various levels, developing domestic tourist infrastructure, but also characterized by inexhaustible resources and forming a favorable image of the country on world markets. The purpose of this article is to consider the problems of preservation and financial support of the travel, tourism and hospitality industry from the standpoint of increasing its export potential in digital age and ensuring a high level of attractiveness of tourist destinations.","PeriodicalId":235278,"journal":{"name":"Journal of Digital Science","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-05-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123703384","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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