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The impact of new technologies on the connotation of audit profession 新技术对审计职业内涵的影响
Pub Date : 2023-02-24 DOI: 10.53880/2744-2454.2023.3.1.11
Bojana Vukovljak, Nina Peter
Blockchain is increasingly conquering the finance sector. Blockchain technology enables a decentralized, distributed registry with durable and traceable data access in real time. Due to this, business processes are transforming.Currently the work of an auditor is predominantly retrospective and focuses on the accuracy and consistency of a company´s financial statements. Real-time data accessibility would alter this.The purpose of this paper is to understand how digital revolution affects audit profession. In this regard, the focus is emphasized fresh possibilities and associated difficulties.Research published in financial journals provide the foundation of this paper and shows, that many companies are consulting firms such as the Big Four KPMG or Deloitte on the potential impact of technological advances. There are preparations and accompaniments for the implementation of new technologies. Besides the literature review, a quantitative content analysis is elaborated.The analysis indicates, that well-known auditing firms and companies are actively investigating blockchain and are already launching the first initiatives to implement the new technologies. The relevance of Blockchain is noticeable present. However, there are uncertainties about the current legal framework and the rapid pace of change due to digital revolution. Thus, this research can add new dimensions on audit profession and, particularly, express the benefits and opportunities of Blockchain as part of the auditing process.
区块链正日益征服金融领域。区块链技术实现了分散的分布式注册表,具有持久和可跟踪的实时数据访问。因此,业务流程正在发生变化。目前,审计师的工作主要是追溯,重点是公司财务报表的准确性和一致性。实时数据访问将改变这一点。本文的目的是了解数字革命如何影响审计行业。在这方面,强调重点是新的可能性和有关的困难。发表在金融期刊上的研究为本文提供了基础,并表明,许多公司都是咨询公司,如四大毕马威(KPMG)或德勤(Deloitte),研究技术进步的潜在影响。有实施新技术的准备工作和配套工作。在文献综述的基础上,进行了定量的内容分析。分析表明,知名审计公司和公司正在积极研究区块链,并已经启动了实施新技术的首批举措。区块链的相关性是显而易见的。然而,由于数字革命的快速变化,目前的法律框架存在不确定性。因此,这项研究可以为审计职业增加新的维度,特别是表达区块链作为审计过程一部分的好处和机会。
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引用次数: 2
Ways of improving University and Enterprise Cooperation in B&H 改善民宿校企合作的途径
Pub Date : 2023-02-22 DOI: 10.53880/2744-2454.2023.3.1.1
Aldina Šogolj, Nataša Tandir
Today's fast growth has made it difficult for businesses to react to market demand if they depend only on their capabilities; thus, many businesses seek to collaborate with universities to innovate, enhancing their innovation capacity and competitiveness. In addition, the institution will commercialize its scientific research to accomplish the desired win-win partnership. In this paper, university-enterprise cooperation serves as the context for a review of the impact of various factors on the innovation performance of university-enterprise collaboration. The review is divided into three aspects: cooperation network structure, spatial geography, and social factors.The inadequacy of engineering students' professional characteristics and technical abilities to match work requirements is a significant issue. For this reason, universities and universities are actively studying and revising the present people training model to discover solutions to an issue in which the university-enterprise partnership model is growing in popularity. University enterprise collaboration method may meet the purpose of staff training, increase the vitality and strength of operating universities, and raise the level and quality of operating universities and education. Simultaneously, it will help satisfy the demands of social and economic growth, supply firms with high-quality resources, and address the issue of engineering student employment in universities.
今天的快速增长使得企业如果仅仅依靠自己的能力,就很难对市场需求做出反应;因此,许多企业寻求与大学合作进行创新,以提高其创新能力和竞争力。此外,该机构将其科学研究商业化,以实现理想的双赢伙伴关系。本文以校企合作为背景,考察各因素对校企合作创新绩效的影响。本文从合作网络结构、空间地理和社会因素三个方面进行综述。工科学生的专业特点和技术能力与工作要求不匹配是一个突出的问题。为此,高校正在积极研究和修改现有的人才培养模式,以寻求解决校企合作模式日益流行的问题。校企协作方式可以达到培养人才的目的,增加办学的活力和实力,提高办学水平和办学质量。同时,有利于满足社会经济发展需求,为企业提供优质资源,解决高校工科学生就业问题。
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引用次数: 0
Guarantee of Prohibition of Sexual Harassment 禁止性骚扰的保证
Pub Date : 2022-10-19 DOI: 10.53880/2744-2454.2022.2.2.32
Davor Trlin, Lejla Zonić
The paper is dedicated to guaranteeing the prohibition of discrimination on the grounds of sex and gender. The guarantee of non-discriminatory harassment is one of the separate instruments of anti-discrimination law. According to its formal structure, it represents a special form of prohibition of direct discrimination. The paper is written by the method from general to individual. In addition to the theoretical (where we explained the concept of sexual violence and the concrete differences between gender and sexual harassment) and comparative review. The positive legal definition of the guarantee of prohibition of sexual harassment is especially presented. We also analyzed the scarce judicial and legal practice in Bosnia and Herzegovina.
该文件致力于保证禁止基于性别和性别的歧视。对非歧视性骚扰的保障是反歧视法的单独手段之一。根据其正式结构,它代表了禁止直接歧视的一种特殊形式。论文采用由一般到个别的写作方法。除了理论(其中我们解释了性暴力的概念和性别与性骚扰之间的具体区别)和比较审查。特别提出了禁止性骚扰保障的正面法律定义。我们还分析了波斯尼亚和黑塞哥维那缺乏司法和法律实践的情况。
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引用次数: 0
An Exploration of Students’ Motivation in Learning English 学生英语学习动机探析
Pub Date : 2022-10-06 DOI: 10.53880/2744-2454.2022.2.2.24
Sedina Selimovic
Motivation has been recognized for some time as one of the fundamental elements that influence English language learning. The English language is considered a world language and has therefore become a necessity for many people, whether for education, employment, or the like. The ability to speak English fluently is now considered a necessary skill, especially for the younger generation, and therefore various studies have been conducted to investigate the nature of motivation. This study analyzed the sort and level of English language learning motivation (extrinsic or intrinsic) of 100 randomly chosen participants from 16 to 35+ years old in the Sarajevo Canton. A quantitative motivational survey of 15 questions based on Gardner's Attitude/Motivation Test was adapted. The data were analyzed by frequency, percentage, arithmetic mean, and standard deviation. The main results show that participants tend to be highly but extrinsically motivated to learn English. This indicates that extrinsic motivation is an important component in this group of English learners. Based on the current study findings, a few relevant and beneficial learning suggestions are proposed for the improvement and growth of the learners' motivation.
一段时间以来,动机一直被认为是影响英语学习的基本因素之一。英语被认为是一种世界语言,因此,无论是在教育、就业等方面,英语都成为许多人的必需品。流利地说英语的能力现在被认为是一项必要的技能,特别是对年轻一代来说,因此已经进行了各种研究来调查动机的本质。本研究分析了萨拉热窝州随机选择的100名16至35岁以上的参与者的英语语言学习动机的类型和水平(外在或内在)。基于加德纳态度/动机测验的15个问题的定量动机调查被改编。通过频率、百分比、算术平均值和标准差对数据进行分析。主要结果表明,参与者往往具有高度的外在动机来学习英语。这表明外在动机是这类英语学习者的重要组成部分。根据目前的研究结果,提出了一些相关的、有益的学习建议,以提高和成长学习者的动机。
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引用次数: 0
Scale of intensity and extent of the virus epidemic 病毒流行的强度和范围
Pub Date : 2022-10-06 DOI: 10.53880/2744-2454.2022.2.2.16
Mustafa Alendar, Semina Ajvaz
The goal of this article is to investigate the possibility of establishing a Scale of intensity and extent of the virus epidemic, that would serve as a media presentation of the impact the epidemic in a particular area. In the public sphere, the scaling of natural events such as external temperature, earthquake, sea strength...etc. is already known and generally accepted. All these scales give us precise information about the phenomenon through the number/value shown on it.The methods used in this work are constructing an original formula for calculating the scale / level based on publicly available information, and monitoring the results over ten months through an established website[1].The result of this research is the successful establishment of a Scale with size from 0 to 8. Its function is to simply and clearly represent the intensity and extent of the Covid 19 virus for a country or region. The research from 20.03. 2021. to 31.01.2022. is confirmed that the current state measures introduced by different countries, coincide with the results of the scale.This is a relative scale in the field of information science and is intended is to determine the intensity and extent of the impact of certain areas from viral epidemics.The Scale (this - or some other scale) will reduce the consequences of the „infodemia“ of news and reports, from which the public can hardly understand the real state of the epidemic.Covid 19 became an event with purport. This event is now presented so, that our mind can comprehend this external phenomenon. This Scale can also be used for epidemics / pandemics of other viruses.[1] www.viruscale.info
本文的目的是探讨建立病毒流行的强度和范围的尺度的可能性,这将作为流行病在特定地区的影响的媒体呈现。在公共领域,自然事件的尺度,如外部温度、地震、海强度等。已经为人所知并被普遍接受。所有这些尺度都通过其上显示的数字/值为我们提供有关现象的精确信息。在这项工作中使用的方法是基于公开信息构建一个原始的计算尺度/水平的公式,并通过一个已建立的网站监测超过十个月的结果[1]。本研究的结果是成功建立了一个规模从0到8的量表。其功能是简单明了地反映一个国家或地区的Covid - 19病毒的强度和程度。研究始于2003年。2021. 31.01.2022。经证实,目前各国出台的措施,与规模结果相吻合。这是信息科学领域的一个相对尺度,目的是确定某些地区受病毒流行病影响的强度和程度。该量表(或其他量表)将减少新闻和报道“信息泛滥”的后果,因为公众很难从中了解疫情的真实状况。Covid - 19成为一个有意义的事件。这个事件现在是这样呈现的,我们的头脑可以理解这个外部现象。此量表也可用于其他病毒的流行/大流行。[1] www.viruscale.info
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引用次数: 0
Paradox of Real Interest Rate as Macroeconomic Equilibrating Price When Savings are Equated to ‘New’ Money 当储蓄等同于“新”货币时,实际利率作为宏观经济均衡价格的悖论
Pub Date : 2022-06-30 DOI: 10.53880/2744-2454.2022.2.2.8
Adisa Omerbegovic Arapovic
We evaluate classical macroeconomic theory IS-LM model and expose the paradox of real interest rate (r) which equilibrates S (real goods and services produced and saved in the domestic economy) and I (investments) if the loanable capital is not coming only from real savings but investments can be financed through the money creation or 'money capital' generated either through the credit expansion in the banking system due to fractional reserves banking or through the open market operations by the government. If r is exogenous and lowered through monetary policy, I is expanded beyond S, which paradoxically require higher r to correct for these disbalances in macroeconomic sense. Economic and financial system should eliminate this exogenous influence on r, by separating money creation from r, so that r is left to play its equilibrating role in macroeconomic sense. Separation of r from interest rate on money is in line with prescribed prohibition of setting any fixed reward on money per se, and in general ex-ante setting of reward in productive endeavors which is also forbidden in Islamic jurisprudence. We show that classic macroeconomic theory does not expose the effect that fresh money has on saving and capital markets from the perspective of macroeconomic balance. Therefore, macroeconomic policy should concentrate on achievement of macroeconomic targets without lowering r as it is paradox to lower the return on capital and savings to promote economic growth as higher r on capital promotes investment. This is possible if ex-ante determination of reward on borrowed funds is adopted. However, the phenomena of fresh capital creation in the form of new money and its use in financing of investments should be rethought from macroeconomic perspective and overall social justice as real savings are not of equal opportunity cost as new money (capital)?
我们评估了经典的宏观经济理论is - lm模型,并揭示了实际利率(r)的悖论,它平衡了S(国内经济中生产和储蓄的实际商品和服务)和I(投资),如果可贷款资本不仅来自实际储蓄,而且投资可以通过货币创造或“货币资本”来融资,或者通过部分准备金银行在银行体系中的信贷扩张或通过公开市场操作政府。如果r是外生的,并通过货币政策降低,则I扩展到S之外,这矛盾地要求更高的r来纠正宏观经济意义上的这些不平衡。经济和金融体系应该通过将货币创造与r分离来消除这种对r的外生影响,从而使r在宏观经济意义上发挥其平衡作用。将r与货币利率分离是符合禁止对货币本身设定任何固定报酬的规定的,而且在一般情况下,在生产活动中预先设定报酬也是伊斯兰法学所禁止的。从宏观经济平衡的角度来看,经典的宏观经济理论并没有揭示新货币对储蓄和资本市场的影响。因此,宏观经济政策应该集中于实现宏观经济目标,而不是降低r,因为降低资本和储蓄的回报率来促进经济增长,因为资本的高r会促进投资,这是一个悖论。这是可能的,如果预先确定的回报借来的资金采用。然而,以新货币形式创造的新资本及其用于投资融资的现象应该从宏观经济和整体社会正义的角度重新考虑,因为真正的储蓄与新货币(资本)的机会成本并不相等。
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引用次数: 0
Značaj odnosa s javnošću u kontekstu boljeg poslovanja i imidža kompanije 公共关系在改善业务和公司形象方面的性质
Pub Date : 2022-06-30 DOI: 10.53880/2744-2454.2022.2.2.1
Seid Masnica
Uvažavajući činjenicu da su odnosi s javnošću danas neizostavan dio menadžmenta, pogotovu ako se uzme u obzir da su savremene kompanije i organizacije usmjerene na globalna tržišta, time su i Odnosi s javnošću najzaslužnije za promociju, kreiranje strategija komunikacije, te pozicioniranje kompanije ili organizacije na tržištu konkurencije. Neoizostavan segment poslovanja čini i profesionalno postavljen sistem interne i eksterne komunikacije, čime se uporedo sistemski radi na korporativnom imidžu. Poznato je da je imidž kompanije dugotrajan proces, te time menadžmeti sa svojim odjelima za odnose s javnošću kreiraju strategije i akcione planove kompanija na vrijeme i rukovode se postavljenim planovima i zadacima. S tim u vezi menadžementi kompanija u posljednje vrijeme počinju aktivno primjenjivati model da je samo zadovoljan radnik dobar i produktivan radnik. Radnik u kompaniji je najvažniji resurs kompanije, te s tim u vezi menadžmenti ulažu sredstva na edukaciju i osposobljavanje svojih kadrova, te na taj način indirektno rade na imidžu kompanije, i s druge strane konkurenciji postavljaju nove zadatke. Odnosi s javnošću u tom segmentu imaju veliki utjecaj, jer kroz strategije komunikacije kod menadžmenta lobiraju sredstva i nastoje do kraja kroz akcione planove uspostaviti sisteme koji do danas nisu u potpunosti primjenjivani u poslovanju.
我们将继续努力,在全球范围内帮助企业和组织更好地进行宣传、制定企业发展战略、加强企业和组织的能力建设。在新的商业领域和专业领域,内部和外部的共融系统将成为企业形象的重要组成部分。众所周知,企业形象的塑造是一个长期的过程,公共关系部门的管理人员要为企业的未来制定战略和行动计划,并管理既定的计划和任务。因此,公共关系部门的管理者要为公司的未来制定战略和行动计划,并管理既定的计划和任务。社区广播是社区服务的重要组成部分,它不仅能提高教育和社区服务的质量,还能提高社区服务的效率。与公众的关系在这一部分影响很大,因为传播战略和管理部门游说资源,建立尚未到位和尚未运行的系统。
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引用次数: 0
Electoral Preferences of Youth Voters in Bosnia and Herzegovina 波斯尼亚和黑塞哥维那青年选民的选举偏好
Pub Date : 2022-03-22 DOI: 10.53880/2744-2454.2022.2.1.28
Sara Arslanagić, M. Mitrović
Understanding electoral decisions in voters are crucial, especially for parties that are rising and want to attract more voters. This study is focused on researching how different means of communication with political candidates as well as their education level, have a considerable impact on electoral preferences on youth voters in Bosnia and Herzegovina. Through literature review on what determines electoral preferences of youth voters, interest group survey and analysis of the electoral indicators and official data resources, this research attempts to explain what influences youth voters to vote in Bosnia and Herzegovina. It is shown that depending on what type the political campaign is and what it is trying to portray, it will have an influence on youth voters. Presidential elections and local elections in Bosnia and Herzegovina take place every four years. Through this research, data from BiH 2015 presidential and 2020 local elections were used to answer the research question.
了解选民的选举决定是至关重要的,特别是对于那些正在崛起并希望吸引更多选民的政党。这项研究的重点是研究与政治候选人的不同沟通方式及其教育水平如何对波斯尼亚和黑塞哥维那青年选民的选举偏好产生相当大的影响。本研究通过对青年选民选举偏好的决定因素的文献综述、利益集团调查以及对选举指标和官方数据资源的分析,试图解释影响波斯尼亚和黑塞哥维那青年选民投票的因素。这表明,根据政治运动的类型和它试图描绘的内容,它将对青年选民产生影响。波斯尼亚-黑塞哥维那每四年举行一次总统选举和地方选举。通过本研究,波黑2015年总统选举和2020年地方选举的数据被用来回答研究问题。
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引用次数: 0
Adapting Data Collection Tools for Qualitative Research in Times of COVID-19 Pandemic 在COVID-19大流行时期调整数据收集工具进行定性研究
Pub Date : 2022-02-11 DOI: 10.53880/2744-2454.2022.2.1.18
N. Jain, K. Brockova
Over the last decades, qualitative research had gained increasing acceptance in studying experience of individuals and groups, events, process in phenomenon in diverse field of study like anthropology, sociology, health, and nursing, organizational and management, to name a few. Qualitative research encouraged an interaction between the researcher and the subject of study, with the researcher acting as an instrument of research and investigating the real-life experiences of the subjects under study. Qualitative data collection tools like field study, focus group interviews, observation, required a closer interaction between the researcher and the subject of study. However, in times of COVID-19 pandemic following the year 2019, several social restrictions to personal meeting, travel, and field visits were in placed internationally. Qualitative researchers were therefore required, by the needs of the time, to adapt the data collection and observation methods. Following a content analysis of the available scientific literature digitally, this study analyzed the changing landscape of qualitative data collection tools. This paper attempts to highlight how qualitative data collection tools can be adapted to the times during and post COVID-19 pandemic. With the help of tools like online video calls, asynchronous interviews, virtual reality devices and camera tours, alternatives to the conventional qualitative data collection tools could be identified. With benefits of time and cost saving offered by these alternative qualitative data collection tools, the author puts forward the relevance of these alternative tools not only in times of the COVID-19 pandemic but also in post pandemic times.
在过去的几十年里,定性研究在研究个人和群体的经验、事件、过程和现象方面获得了越来越多的认可,这些研究领域包括人类学、社会学、健康、护理、组织和管理等。定性研究鼓励研究人员和研究对象之间的互动,研究人员充当研究工具,调查被研究对象的真实经历。定性数据收集工具,如实地研究,焦点小组访谈,观察,需要研究人员和研究对象之间更密切的互动。然而,在2019年之后的COVID-19大流行期间,国际上对个人会议、旅行和实地访问实施了若干社会限制。因此,根据时代的需要,定性研究人员需要调整数据收集和观察方法。在对现有的数字化科学文献进行内容分析之后,本研究分析了定性数据收集工具的变化趋势。本文试图强调定性数据收集工具如何适应COVID-19大流行期间和之后的时代。借助在线视频通话、异步访谈、虚拟现实设备和相机参观等工具,可以确定传统定性数据收集工具的替代方案。鉴于这些替代性定性数据收集工具所提供的节省时间和成本的好处,作者提出这些替代性工具不仅在COVID-19大流行时期,而且在大流行后时期都具有相关性。
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引用次数: 1
The Effects of Age Factor on Learning English: A Case Study of Learning English in an Online Chinese School 年龄因素对英语学习的影响——以在线汉语学校英语学习为例
Pub Date : 2022-01-21 DOI: 10.53880/2744-2454.2022.2.1.1
Ana Kusic
The purpose of this study is to investigate the effect of age on EFL learning in an Online English school based in China for the students of Chinese nationality. The importance of the early start is larger especially when the structure and the origin of their native language is greatly different from the foreign language they aim to learn. The populations of the study are primary and middle school Chinese students and English language teachers of different backgrounds and nations. This study found that the age factor has an important effect on the learner’s acquisition. The results confirm that the early start of learning L2/FL intensifies the process of developing the learner’s language skills. The aim of this study is to encourage parents and students to start learning English, or another foreign language, as early as possible, as this will enhance their chances of a high level of fluency and proficiency in the target language.
本研究的目的是探讨年龄对中国在线英语学校中国籍学生英语学习的影响。特别是当他们的母语结构和来源与他们想要学习的外语有很大不同时,早期开始的重要性就更大了。研究对象为不同背景、不同国家的中国中小学生和英语教师。本研究发现,年龄因素对学习者的习得有重要影响。研究结果证实,尽早开始学习第二语言/外语可以加强学习者语言技能的发展。这项研究的目的是鼓励家长和学生尽早开始学习英语或其他外语,因为这将提高他们对目标语言的流利程度和熟练程度。
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引用次数: 2
期刊
MAP Social Sciences
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