Accounting Research Opportunities for Cryptocurrencies

The efficiency of equity management of any commercial organization largely depends on the information generated within its accounting and control system (ACS). The paper describes the study of accounting and control support for managing a company’s equity capital. The theoretical and methodological basis of the study bottoms on works of scientists in the researching scape, regulatory legal acts on accounting and auditing in the Russian Federation. The work clarifies the conceptual apparatus, an interrelation the notions as ‘accounting and control support’ and ‘accounting and control system’; founds a place of the last notion in the system of information management of a commercial company as well as the author defines the concept of ‘accounting and control support of equity capital management’. Moreover, there have been identified factors affecting the set of specific tools which have been using in the accounting and control system of each commercial company. The main results of the study can be used by chief accountants and auditors in the development and improvement of accounting and internal control system of a commercial company.

Climate change is a pervasive global issue that threatens the livelihoods and wellbeing of billions living globally. Climate change is a risk multiplier impacting all ecosystems, society, and sectors of the economy. The agriculture sector is one such sector that is highly vulnerable to changes in climate. In a country like Nepal where rainfed agriculture is a dominant occupation and a key pillar of the country’s economy, climate change brings risks and negative consequences for on-farm production, farmers' livelihoods as well as on the country’s development. The impacts of climate change including rising temperatures, an increase in the frequency or intensity of extreme weather events such as drought, and shifts in the rainfall seasonality, can cause a decline in food production and threaten the quality of food supplies, leading to reduced food security. The rise in the global population will increase global demand for food which implies that agriculture needs to boost production and increase yields, among other things. The unprecedented risks posed by climate change potentially undermine the ability of farms and farm holders to grow adequate and quality food. The severity of these risks varies due to a range of underlying factors including low economic development, their location, existing biophysical and socioeconomic conditions, and institutional arrangements. While the impacts of climate change on food production as well as agricultural practices in Nepal have been documented, there is a dearth in scholarly literature that has assessed the impacts of climate change on household food security in Nepal incorporating farmers’ perspectives and in particular smallholder subsistence farmers. Furthermore, there is only modest literature that has examined geographical variations in those experiences and understandings. This PhD study aimed, therefore, to investigate the effects of climate change on agricultural practices and food security, with a focus on subsistence smallholder farmers in three main agro- ecological zones of Nepal known as The Mountains, Hills, and the Terai. The study aimed to respond to the primary research question: How are Nepalese farming communities being impacted by climate change and how are they responding to ensure their continued food security? To answer this main research, question the study posed the following secondary research questions: Q1. How is climate changing and how is it impacting subsistence agriculture? Q2. What are the farmers experiencing and what is their understanding? a. Are there gender differences in understanding and experiencing? Q3. What is the state of food insecurity among these farmers? a. How is it being impacted by climate change? Q4. What adaptation strategies have been adopted by smallholder farmers to address threats to agricultural practices and food security from climate change and other pressures? Both the qualitative and qualitative data were collected using multiple methods to address the identified research questions. Methods included a narrative literature review, systematic review, face to face interviews with farmers, individual interviews with key informants and focus groups with the women's group. Climate data on temperature between 1971-2013 and rainfall between 1967-2013 were analysed. Additionally, secondary data on crop yield from 1980 to 2016 were also analysed to gain a better empirical understanding of the relations between climate change and yield pattern and to triangulate and validate the findings from the interviews. Quantitative data on cereal crop yields and climate data were systematically tabulated and further statistically analysed using software R. This study employed the Bayesian approach to statistical modelling. Besides, this study undertook an integrated risk assessment of food insecurity using the Bayesian Belief Network model to reflect how the risk of food insecurity is influenced under two scenarios: (1) current climate conditions and (2) the influences of different adaptation strategies employed. NVivo was used for content analysis for qualitative data obtained from the key informant interview and focus group data and analysis of transcripts from farmers' structured interviews. The findings showed that agricultural practices have undergone various changes over the past 30 years. Climate change impacts were experienced by farmers in all three agro-ecological zones of Nepal. However, the impacts varied between these zones in terms of frequency and intensity. The effect of climate change was highly pronounced in the Mountains zone followed by the Hills and the Terai. The results confirmed that rural subsistence smallholder farmers dependent on rainfed agriculture are vulnerable to climate change impacts. Moreover, it disproportionately affects the poor farmers whose income hinges solely on agriculture and associated activities. Boosting agricultural production and empowering these smallholders is key to enhancing their food security. The experiences reported by farmers are well aligned with the trend of the climatic variables obtained from climate data analysis, highlighting the importance of perception-based survey in complementing climate research. The study demonstrated both the climatic and non-climatic factors are affecting agricultural practices as well as household food security of these farming communities. It is, therefore, difficult to isolate the influence of any of these factors. This was supported by the findings from the risk assessment undertaken by Bayesian modelling. Based on Bayesian modelling, the smallholder farmers mainly at the Mountain zone were at the risk of food insecurity. The measures to increase the adaptive capacity of these smallholders were found to help them manage the risk of food insecurity. Addressing the complicated and multifaceted concerns of climate change and food security needs multidisciplinary and multisectoral adaptation interventions acknowledging underlying biophysical, social, economic, geographical and environmental circumstances. Farmers have taken some actions to adapt and reduce the worsening impacts of climate change. Nevertheless, farmers encountered several barriers in effectively adapting to climate change. This study concluded there is an urgent need for a transformative level of intervention that warrants a coordinated action and collaboration between relevant stakeholders working in this field, including governments and non-governmental organizations, to target the most vulnerable and the needy smallholder farmers addressing the constraints and pressures they face. Policy and decision-makers should work extensively and sensitively with smallholders to ensure the maintenance of their livelihood and to guarantee their food security. Combining local and scientific knowledge is needed to help direct research and tailor adaptation solutions that meet local conditions and needs.

In the current conditions of digital transformation of the economy, Ukraine needs to adapt the accounting and taxation system to new technological realities. The existing model, formed in the conditions of the traditional economy, is gradually losing its effectiveness, which necessitates its modernization. The problem lies not only in the implementation of digital technologies, but also in reviewing regulatory approaches and methodologies for accounting and taxation. This creates a need for a scientific search for new solutions that can ensure transparency, efficiency and compliance of the system with modern economic challenges. The research is closely related to the current tasks of the state's digital development, integration into the global economic space and requires a systematic scientific approach to the transformation of the accounting and taxation system. The purpose of the study is to conduct an in-depth analysis of the challenges and opportunities of digital transformation, identify factors that facilitate or hinder the effective implementation of digital technologies in the accounting and taxation sectors, and formulate recommendations for improving the regulatory framework to adapt to new requirements arising within the framework of global economic changes. The main focus is on the need to update legislation, integrate accounting systems with state registers, and increase the level of digital literacy among all market participants - from small entrepreneurs to large companies and government agencies. The research methodology is based on the analysis of current regulatory and legal acts, scientific research, and international experience, which allows identifying the best practical recommendations in the context of digitalization of accounting and tax systems. The work uses a comparative analysis of the effectiveness of digital solutions in both the public sector and private business in order to determine the advantages and disadvantages of existing approaches. The results of the study showed that for the successful digitalization of accounting and tax systems, a comprehensive approach is needed, which includes: updating the regulatory framework, developing unified standards for digital accounting, and integrating modern accounting systems with state registers. However, serious obstacles were identified, the most important of which are the lack of integration of accounting systems between different state bodies and the low level of cybersecurity, which threatens information protection and data confidentiality. Special attention needs to be paid to increasing digital competence among all participants in the accounting and tax system. Both civil servants and business representatives should have access to high-quality education and training that will contribute to more effective use of digital tools. Increasing the level of digital literacy will reduce the number of technical errors in reporting and improve the quality of interaction with electronic services. It is also worth providing systemic support for small and medium-sized enterprises, which often have limited resources for the implementation of digital technologies. To facilitate this process, it is advisable to create specialized platforms, information and consulting services, and introduce financial support programs, in particular for the purchase of software or personnel training. Such measures will create equal conditions for the participation of all business entities in digital transformation. An extremely important condition for successful digitalization is the availability of qualified personnel. Insufficient digital literacy among accountants, financiers, and tax consultants often leads to errors in working with new technologies and reduces the overall effectiveness of reforms. To overcome this problem, it is necessary to introduce systematic training of specialists aimed at developing skills in using modern digital tools. In the process of implementing the digitalization of accounting and taxation, it is also necessary to take into account international experience. Today, many countries are successfully using digital technologies to automate tax processes, and it is possible to adapt some of these solutions in Ukraine. The study proves that the financial accounting and taxation systems in Ukraine require comprehensive changes in regulatory, methodological, and technological areas. In particular, it is important to improve the skills of users of new technologies, provide support for small and medium-sized businesses in the process of digitalization, and stimulate the development of innovations in this area. Future research should focus on adapting international experience to the specifics of the Ukrainian economy and developing effective cyber protection mechanisms in the accounting and tax sector to ensure data security and the successful integration of digital technologies into all areas of the Ukrainian economy.

The article summarizes theoretical and methodological approaches to determining the role of accounting and formulates conceptual approaches to the construction of accounting-analytical and financial support, which ensures the formation of information for managing financial resources for the reproduction of fixed assets. Based on the analysis of scientific literature, different approaches of accounting scientists regarding the definition of the term "accounting and analytical support" were structured, and the place and role of accounting and analysis functions in the management of the company's capital assets was determined. During the study, the main components and the essence of accounting and analytical support in the conditions of a market economy were determined, taking into account the needs of modern production to restore the production potential of fixed capital. The organization of the accounting system at the enterprise is a key issue for increasing efficiency in decision-making regarding the formation of sources of recovery of fixed assets, as it is the main source of information support. Effective management of the company's fixed assets is possible if timely and reliable information support is created, which is generated by the company's accounting and analytics systems. To ensure the speed of management decisions regarding the use and renewal of the company's fixed assets, a mechanism for the formation of accounting and analytical support was proposed, based on the identification and justification of information ties between accounting and economic analysis systems.

Patients and their families utilize online resources when dealing with a diagnosis of bladder cancer. Many patients have questions regarding clinical management options. Online research forums may help researchers and providers identify research areas of interest. Our objective was to review online forums and identify research questions that are important to patients and families impacted by bladder cancer diagnosis. We reviewed 1 month of online content from the Bladder Cancer Advocacy Network Inspire online community ( https://www.inspire.com/groups/bladder-cancer-advocacy-network ). Using affinity diagramming, we categorized the submitted content from patient users into themes stratified by the cancer severity of the patient user (non-muscle-invasive bladder cancer, muscle-invasive bladder cancer, metastatic bladder cancer). We categorized the content by the audience of forum posts (i.e., inwardly directed, those seeking support, vs. outwardly directed, those sharing personal experiences) and constructed comparative effectiveness research questions from the submitted content. From 14 July 2014 to 14 August 2014, a total of 394 forum posts were collected, of which 3 were excluded from analysis due to non-relevant content, leaving 391 comments for final analysis. Almost 38% of posts involved muscle-invasive bladder cancer and 25% of posts were from people other than the patient. Inwardly and outwardly directed posts were commonly related to clinical treatment concerns. Review of online patient-generated content may offer insight into comparative effectiveness research topics of importance to bladder cancer patients. A more formalized process may better represent research priorities among bladder cancer patients.

Implementing co-created citizen science in five environmental epidemiological studies in the CitieS-Health project

ObjectiveJust as HIV prevention programs need to be tailored to the local epidemic, so should evaluations be country-owned and country-led to ensure use of those results in decision making and policy. The objective of this paper is to describe the process undertaken in Ghana to develop a national evaluation plan for the Ghana national strategy for key populations.MethodsThis was a participatory process that involved meetings between the Ghana AIDS Commission (GAC), other partners in Ghana working to prevent HIV among key populations, and MEASURE Evaluation. The process included three two-day, highly structured yet participatory meetings over the course of 12 months during which participants shared information about on-going and planned data and identified research questions and methods.ResultsAn evaluation plan was prepared to inform stakeholders about which data collection activities need to be prioritized for funding, who would implement the study, the timing of data collection, the research question the data will help answer, and the analysis methods. The plan discusses various methods that can be used including the recommendation for the study design using multiple data sources. It has an evaluation conceptual model, proposed analyses, proposed definition of independent variables, estimated costs for filling data gaps, roles and responsibilities of stakeholders to carry out the plan, and considerations for ethics, data sharing and authorship.ConclusionThe experience demonstrates that it is possible to design an evaluation responsive to national strategies and priorities with country leadership, regardless of stakeholders' experiences with evaluations. This process may be replicable elsewhere, where stakeholders want to plan and implement an evaluation of a large-scale program at the national or subnational level that is responsive to national priorities and part of a comprehensive monitoring and evaluation system.

This study investigates empirically the effect of advertising activities on the financial performance in convention centers. While the previous studies reported that advertising activities of companies have a positive effect on financial performance in general, the financial effect of advertising expenditure is expected to be different in firms which operate with business purpose of common good. Using financial data of top 5 convention centers (i.e., COEX, KINTEX, BEXCO, EXCO, and ICC) in Korea, the study conducted the regression analysis, taking advertisement expenses as a proxy for the level of advertising activities, and sales revenues or operating income for the financial performance. The empirical results reveal that the advertising activities have a positive relation to financial performance, but only sales revenues. This result holds with the analysis on future changes in the financial performance. This indicates that the advertising activity of the convention company play a positive role in enhancing the financial performance, while its relationship with the operating profit produced in the company's accounting system is difficult to be grasped. This study is meaningful in that it shows the empirical findings of the effect of advertising activities in the convention centers on financial performance. The findings suggest that it is necessary to increase the expenditure of advertisement to highten the profitability of the convention center.

In the economic activities of the company can not be separated from the name of the process of sales and purchases. Especially in the company's accounting system sales process does not escape become part of the system. That's because sales become vital to prosper the company's welfare. As a financial revenue source in the company the sales process must be analyzed and recorded in real time whether wherever and whenever. As an anticipatory action to reduce the crime of financial acts such as manipulation at the company so as not to cause big losses to the company and result in bankruptcy of the company. Use of Web Based Accounting Online System or commonly known WBAOS it can all be done easily. Starting from analyzing company sales to record sales. This is considered very effective if using an accounting system that is still offline and more efficient of course.

Recently, we have seen an explosion in the amount of information available to firms. Тransaction costs affect a company's ability to be competitive. There were many discussions about the need to take care of the reflection in the accounting system of information about transaction costs, about the access of managers to understand the effectiveness of transactions. Many accounting models in use today make simplifying assumptions about transaction costs, which can lead to skewed information in decision-making by firm managers and executives. This study highlights the importance of recording transaction costs in accounting for understanding the feasibility of transactions and minimizing them. The purpose of the study is to substantiate the theoretical provisions and develop practical recommendations for improving accounting and control of transaction costs in the management system of enterprise competitiveness. The design of the study provides for the analysis of statistical data on the dynamics of the transactional and transformational sectors of the economy of Ukraine, the systematization of scientists' approaches to the reflection of transaction costs in accounting. Our attention is focused on the mechanism of occurrence of transaction costs as a result of the transaction and their reflection in the document flow of the enterprise. In addition, we show that the boundaries of transactions cover not only the market, partners, but also the internal environment of the company. Transactions give rise to transaction costs, which should be reflected in the company's accounting system. It is recommended to pay attention to the internal reporting system in the company. In this information, we propose to highlight the most significant information for further elaboration, the receipt of which will serve as a stage in collecting data on transaction costs. The information systematized in management reports will help increase the analytics of data on the company's transaction costs when making decisions to improve competitiveness. Our study provides a sound explanation of the importance of cost control to ensure financial discipline, order in the document flow.

Urgency of the research. Exactly during to apply innovative strategies and information technology occur fundamental changes in the technology business management, are optimized management decisions, especially in integrated systems. Target setting. Role of information technologies in the modernization of management, implementation and development of elements of system integration in the context of build of information society in Ukraine leads to serious transformations in the system of accounting and management enterprises of industry. Actual scientific researches and issues analysis. Problems of formation and use of information technology in accounting and business management was examined in the works of both domestic and foreign economists. Uninvestigated parts of general matters defining. However, theoretical and methodological aspects on the issue of cooperation, integration and modernization of information technology in accounting and management of industrial companies requiring in-depth development. The research objective. Consider the essence of system integration, and issues of interaction between, integration and modernization of information technology in accounting and management industry companies. The statement of basic materials. Interest to the innovative solutions in the field of research increases, enterprises even more often resorting to unite all existing business applications to a complete and workable system of software services on hardware and software level, that ensures their functioning within a single business logic through one user interface. Especially are felt the prospects of globalization in systems of corporate type. They are designed to meet the informational transparency of the enterprise, to form a common information space, which will combine information flows and to issue pertinent message to all levels of enterprise management. Conclusion. Thus, the results of modernization and systems integration are: simplification and automation of business processes, effective interaction systems based on a common platform, the significant of decrease in expenses for further modification.

The research paper urges the problems and prerequisites for improving the reflection of expenditures in the practice of companies in Ukraine, taking into account the need to unify accounting and analytical practice and to actively use international standards in the economic conditions of modern companies. The subject of the research of this paper is the reflection of expenditures in the systems of accounting and analysis of companies. The research paper aims at characterizing the problems and determining the preconditions for improving reflection of expenditures in the practice of companies of Ukraine on the basis of comparison of domestic experience (on the example of Ukraine International Airlines) with the experience of Jordanian companies (on the example of Royal Jordanian Airlines). Methodology of the study is based on systemic and comparative analysis. The Ukrainian and Jordanian experience of reflection of the expenditures in the practice of companies has been compared, on which basis it is noted that the wide spread of the international financial reporting standards in the practice of Jordanian companies contributes, on the one hand, to better provision of the heads of the companies and third parties with the information about company’s expenditures, and on the other hand, is more convenient in terms of providing accounting and analytical process.Keywords: analysis, accounting, expenditures, company, international standards, financial performance, Ukraine, Jordan.

Carbon accounting: a systematic literature review

This paper focuses on company-based welfare in small and medium-sized enterprises. After providing a definition of the phenomenon, the authors briefly discuss the reasons behind the expansion of these practices, and illustrate some local experiences generated by local-level agreements among small and medium-sized enterprises. Such arrangements, which have not yet been studied in depth, display a different governance system than the one present in large companies. The authors test the hypothesis under which these localized experiences can contribute to the generation of collective goods oriented to the development of local welfare. The research questions that drive this contribution are therefore the following: which forms of regulation favour the provision of welfare benefits in small and medium enterprises through local-level agreements? Can these services be considered as local collective goods that both businesses and citizens can benefit from? If compared to what large companies are able to achieve through welfare in terms of increased social cohesion and local development, can company-based welfare in SMEs stemming from multi-stakeholder agreements lead to better results?

Strategic management accounting and sense-making in a multinational company