Common Information Environment Research Articles

Digital Economy: Legal and Economic Status on the Example of the EAEU

The article discusses the legal and economic aspects of the development of the digital economy, highlighting the main elements of the digital economy, which become fundamental in the presence of digital platforms and the digital environment. The active implementation of information and communication technologies creates the basis for digital platforms for the introduction of new technologies and information relations based on the use of artificial intelligence, global industrial Internet networks of things and services, and big data technology. The development of services for the provision of online services, the development of online stores in new forms, the improvement of information sites, online communities and other forms of digital transformation of the economy, make it possible to extract more and more financial income by processing and providing more information through the digitalization of goods and services produced. The experience of introducing the digital agenda in the EAEU, including in trade relations, was studied, directions for digital transformation in the formation and development of the digital economy of the EAEU, aimed at creating a common information environment, including in the Internet space, were noted and proposed.

BRICS in a changing world

Current state of the international relations system is characterized by pronounced turbulence, which is aggravated by the widening ideological gap between West and East. «The War of Systems» is rapidly acquiring of the Cold War. The article deals with the BRICS group as a global governance institution, which could to respond to the mounting challenges of the new time. BRICS is the acronym desired to associate fi ve major emerging economies: Brazil, Russia, India, China and South Africa. Additionally Argentina and Iran has formally applied for membership. The BRICS members are known for their significant influence on world affairs. In addition, the possibility of joining is officially considered by the representatives of Nigeria, Egypt, Saudi Arabia and Turkey; it can significantly consolidate the joint eff orts of the BRICS to a form a new, more just, secure and stable world order. It is important to understand that the BRICS is not only the economy of the future, but also an extensive set of social projects that carry a healthy creative potential freed from colonial prejudices. More specifically, the BRICS media platform project would logically bring significant enhancements to confidence-building in the international sphere and serve the purpose of safeguarding the common information environment.

BRICS in the Context of Modern International Information Processes

Current Global Agenda is inextricably linked with political campaigns, lobbyists, and official and opposition media that are constantly improving the ways to influence social processes. In the context of the intensifying competition, actors have to pay more and more attention to their own image in the international arena. The article considers the BRICS organization as a platform for interaction within the framework of the idea of moderate conservatism.BRICS is an important grouping bringing together the major emerging economies from the world. BRICS opens a space for dialogue, the identification of convergences and consultation regarding various topics, and expands contacts and cooperation in specific sectors. Events seeking the approximation between academics, activities for interested groups are increasingly organized as a pre-census practice. Such an media platform project would logically bring significant enhancements to confidence-building in the international sphere and serve the purpose of safeguarding the common information environment.

УПРАВЛІННЯ ДЕБІТОРСЬКОЮ ЗАБОРГОВАНІСТЮ: СУЧАСНИЙ СТАН, ПРОБЛЕМИ, ПЕРСПЕКТИВИ, ІНФОРМАЦІЙНЕ ЗАБЕЗПЕЧЕННЯ

The article examines the current state of receivables management, identifies the main problems and suggests ways to overcome them, including accounting. The research methodology is based on general scientific methods of cognition: historical, logical, systemic, induction, deduction, analysis, synthesis; methods of statistical data processing, classification, grouping. Emphasis is placed on the growth of receivables and its consistently high share in the current assets of domestic enterprises over the past three years, which necessitates the development of measures to optimize its management. Modern software, including the subsystem "Accounting" "1C: Enterprise 8" does not contain a separate complex for accounting for receivables and the provision for doubtful debts. This determines the expediency of accrual of the provision for doubtful debts in the subsystem "Accounting" in the document "Debt Adjustment", which is designed to adjust the debt of mutual settlements with counterparties and is responsible for the function of debt write-off. It is proved that the process of receivables management in the conditions of digitalization can be optimized by integrating communication and network technologies. Integration processes provide the formation of a common information environment at the micro and macro levels with access to internal and external users of accounting information. It is advisable to integrate the function of information exchange with a single database of counterparties in modern software products for accounting automation. This will allow you to obtain information about counterparties, the existence of contractual relations, the state of receivables and the procedure for its repayment. The single database will provide an opportunity for information exchange between suppliers, customers, banking institutions, legal and factoring organizations, government agencies of the fiscal service and statistics. All these measures will optimize the process of managing receivables in terms of the use of information technology. The prospect of further research is to study the information support of receivables management in the application of blockchain technology.

Modernization of reclamation agriculture management systems

Today, a brand new strategy that can foster agricultural production is being shaped based on IT solutions. The paper characterizes the state and prospects for the development of digital farm management, the challenges of mastering digital innovations by agricultural enterprises and ways to tackle them at the present stage. A study is relevant due to the lack of a conceptual approach to the evolution of information digital systems in the sector of ameliorative economy in the context of growing requirements for environmental safety and competitiveness of agricultural production. The solutions to create a common information environment uniting an enterprise with suppliers of resources and consumers of products (services) are also increasingly relevant today. A methodological toolkit rests on some general scientific approaches, including analysis and synthesis, methods of deduction and systems analysis, cluster approach. After careful evaluation of automated processes at reclamation enterprises, there can be no doubt that it is necessary to improve the efficiency of information and technological support for management decisions by digital systems. The challenges are related to: lack of proper concept and methodology of modern digital systems, as well as procedures for the integration cooperation of information resources and a digital management system operations for managing them; unified algorithms for handling information; automation operations that meet the present management requirements; qualified experts encouraged to improve the use of digital technologies. The basic procedures for enhancing digital systems at enterprises include: analytical evaluation of current production situation, development of a functional design and model of the integrated digital system; creation of a mechanism for its implementation. In the process of transforming digital support for managerial actions, the following actions are possible: modification of the structure of existing processes; automation of conventional technological and organizational production procedures; alignment of existing processes subject to the technologies being integrated; identification of new opportunities for operations.

СОВРЕМЕННОЕ ПОЛОЖЕНИЕ БИБЛИОТЕК В СТРУКТУРЕ ГИМНАЗИЙ (НА ПРИМЕРЕ УЧЕБНЫХ ЗАВЕДЕНИЙ Г. ТОМСКА)

The paper examines the current situation of grammar school’ libraries, which are being trans-formed into library-informational centers. The composition of the library fund is analyzed. The article considers the features of the activity of libraries of General education institutions on the example of libraries of grammar schools in Tomsk. The main areas of activity are defined, such as library lessons, organization of exhibitions, etc. The paper considers the formats of libraries' participa-tion in the educational process and extracurricular activities (organization of events). The representation of grammar school libraries in the virtual spaceis analyzed. The document analysis method was used as the leading method. In general, the representation of libraries on the websites of educational institutions is usually very limited. On some sites, information about libraries is limited to providing brief information about the library or even to having a provision about the library (or library-informational center) as a structural division of the grammar school. The main source of statistical information was the regulations on libraries, open analytical re-ports and reports on self-examination of educational institutions. These documents are presented on the websites of grammar schools. Basic statistical information is provided in open analytical reports and self-research reports. The-se documents determine the current composition of library collections, the volume of the fund of edu-cational and methodical literature, as well as the equipment and capacity of libraries. Open reports, in addition to this information, also contain information about the activities of li-braries: the subject of exhibitions and librarian events. The websites of some grammar schools have provided library work plans, which have also be-come a valuable source of information, since they provide the greatest coverage of the topics and types of events that are held by the library. The regulations on libraries and library and information centers of grammar schools have be-come a source for defining the libraries main tasks, which can be different. The main conclusion to which the author of the article comes: despite the fact that most educa-tional institutions are focused on creating library-informational centers aimed at creating a common information environment, there is a lack of representation of the activities of high school libraries in the virtual space, which is modern and promising.

Common Ownership, Common Information Environment?

We examine the influence of common ownership on commonalities in the information environment. Specifically, we study commonalities in financial statements and in the actions of key agents such as financial analysts and firm managers who contribute and respond to the information environment. Using a differences-in-differences research design centered on the mergers of financial institutions, we find that an increase in common ownership leads to increased comparability of financial statements issued by commonly owned firms. An increase in common ownership also leads to higher likelihood of filing restatements, as greater comparability and potentially greater correlation of economic fundamentals uncover inconsistencies, errors and irregularities in reporting, particularly in the presence of shared auditors. In addition, common ownership leads to more shared coverage by financial analysts. Analysts’ earnings expectations become more correlated across peer firms, but analysts are also more likely to revise their expectations when peer firms issue earnings guidance. Finally, we shed light on the real consequences of such changes in the information environment. Managers become more likely to use the information captured in peer firms’ stock price when making investment decisions following an increase in common ownership.

Integration of digital technologies as a factor of post-industrial development

Digitization of economic sectors is contributing to economic efficiency growth.In the coming decades, many sectors of economy will undergo fundamental transformations such as: change of business models, change of business leaders, disruptive innovation etc. At that, like in previous industrial revolutions, changes and sequences in social, economic and geopolitical spheres will be most drastic. Modern digital economy identifies digital platform-based technologies intended to automate business-processes, minimize transaction costs, speed up assets turnover, facilitate development of competition, shaping of new professional standards and common information environment as top-priority issues.

Інформаційна технологія експертно-аналітичного оцінювання витрат на розроблення та використання програмного забезпечення комп’ютерних систем

New Roles of Cost Estimates of Computer Systems (CS) Applied Software (AS) development and usage within CS successful development (modernization) are identified. These roles are Rationales and Means for Decisions coordination concerning CS Value and life cycle (LC) Cost balancing that satisfies all CS stakeholders. To enable these Roles Methods for AS Cost estimating unification is substantiated under CS LC specifics (LC evolutionary models diversity, (non)developmental ready-to-use items usage, CS and AS requirements volatility, their tightening for efficiency, reliability and security). Within the expert-analytical approach for AS Cost Estimation initiated by the authors the unification tool, named as an Information Technology for formalized Cost estimation Problem multiple informed solving over LC with AS expert assessments within their common information environment, is provided. The Technology unifies the authors' techniques for AS development/ annual maintenance Cost evaluating with COCOMO II.2000.4 model and approved methods (universal and special for defense CS) within the author's methodology of Diagnostic Expertise. Technology components are described: open AS and AS LC models Classifiers; mathematical Methods (for expert assessing, AS efforts evaluating, its transforming into cost up to regulations, forming/refining efforts regression models); Methods Applicability to AS Function; Sub-models of AS Cost expert assessing and experts selecting Processes. Elaborated Technology accelerates and cheapens AS Cost estimation due improving its methods based on their results and unifying procedures. It provides all CS and AS LC participants in timely manner with sound, adequately specialized and compatible Cost estimates facilitating Decisions substantiality and informational consistency concerning CS development (modernization) rational processes as well as keeping those processes’ efficiency acceptable for all stakeholders. Problems in programming 2018; 4: 15-29

The impact of global technological trends on accounting

The article points out that the pace of technological advance has led to integrating informaion and communication technology into accounting processes. Examples of advanced technologies for business that influence accounting management include computer-assisted learning and artificial intelligence, “smart” applications for telecommunication devices, “smart” things, complemented by virtual reality, digital twins, blockchain, chat communication systems, adaptive security systems, applications and network architecture, integrated electronic platforms. The aim of the research is to elucidate the impact of advanced technological trends on accounting management and highlight advantages of applying computer and communication technology to the processing of credentials.Artificial intelligence (AI) and computer-assisted learning, which include neural networks and natural-language processing, support the accounting system that is capable of learning, forecasting, adapting and working autonomously. Using AI, technology developers focus on three areas: advanced analytics of accounting information, digital assistants of accounting automation, and interactive interface for virtual reality. AI, used in automated information processing, is complemented by applying “smart” things that make it possible to identify, measure, evaluate and transfer accounting data on phenomena and events to the single database without the participation of staff.A proposed information model of integrated database might act as a common information environment for electronic interaction of all participants in financial market transactions. There is information exchange between suppliers, customers, banking institutions, legal and factoring organizations, government fiscal and statistical authorities. However, public access to a single database may lead to losses of confidential information, which requires effective methods for information protection of the accounting system. “Blockchain” is one of the advanced technologies of information security. It is a type of accounting ledger in the database (for example, in bitcoin crypto-currency), where entries are grouped consecutively into blocks to prevent unauthorized changes.The use of computer and communication technology in the accounting management will provide: the opportunity for complete automation of accounting processes; minimization of time and money spent on administrative staff; information protection in communication interactions between participants of information processes; development of algorithms for building a common database of credentials and common information environment.

Implementing principles of transparency in business entities

The article considers the concept of transparency, specifically transparency of financial reporting and prerequisites of transparency development. The paper also outlines areas of researching transparency within the framework of comprehensive approach.The major attributes of transparency through which the latter is implemented are as follows: qualitative characteristics of an enterprise; integrated indicators of openness of enterprise information; qualitative characteristics of information presented in financial statements and principles of providing financial statements. It is proved that transparency improves the quality of forecasts on enterprise performance, increases investment appeal and potentially acts as intangible assets that enhance the market value of an enterprise.The concept of assessment of domestic enterprises’ openness is viewed and a list of measures for enhancing enterprise transparency is proposed.The methods that are used for calculating transparency indicators of the biggest Ukrainian enterprises and published in the bulletin of the Development of Corporate Social Responsibility Centre are studied, and the given data is analysed.The three-tier system of transparency implementation is considered in terms of the regulatory and legislative framework (IFRS, International Audit Standards, International Assessment Standards, Information Disclosure Rules); business entities, where transparency is developed through reporting; analytical level of experts, agencies and organizations that assess entity transparency. The background of forming the demand for transparent financial statements is highlighted.The main characteristics of transparent statements, namely, rationality, accessibility, representativeness, reliability, efficiency, relevance, transparency, and quality are outlined.In addition, the article considers some challenges of preparing financial statements and procedures of disclosing information on enterprise performance related to financial and nonfinancial activities. The major challenges are as follows: 1) arrangement of performance indicators under the tax legislation; 2) lack of unified methods for assessing transparency of information presented in financial statements; 3) the need for common information environment; 4) corruption; 5) extra expenditures related to reporting under IFRS; 6) provision of “appropriate” indicators in order to reduce the tax base, win tenders or report to investors; 7) the trend to present indicators in response to external requirements and for making “good images” for external users.

Comprehensive web‐based broker for bio‐technology design and manufacturing

Synthetic biology, particularly in relation to characterisation experiments relating to the description of bio-parts frequently involves the use of a wide range of equipment, including, for example, plate reader's, flow cytometers, and mass spectrometers. This equipment is often from multiple manufacturers. The study describes broker technology that has been developed which has the ability to connect multiple types of equipment into a common information environment; the connectivity from the databases and equipment is achieved using Visbion's ‘cube’ technology that involves military specification encryption for data security. The broker technology uses a new, developing standard, Digital Imaging and Communication in Medicine (DICOM)-SB, that is based on the highly successful international standard for biomedicine, DICOM. The broker uses a version of the DICOM data model that has been specifically designed for synthetic biology and, in particular, characterisation data.

Ruling the Ruling Coalition: Information Control and Autocratic Governance

It is widely agreed that durable authoritarian rule requires power-sharing institutions. But how do autocrats rule once such institution are established? We analyze formally how an autocrat distributes access to information inside his coalition to preserve and consolidate his power. We identify a fundamental trade-off between the durability and the extent of power. Collective governing bodies like the parliament or the cabinet of ministers create a common information environment in which the risk of an internal coup or an external uprising is small, but there are no opportunities to consolidate power. A ruler who faces a low risk of external uprising will forge informational asymmetries in order to divide his coalition and consolidate power, at the risk of losing it all. The model illuminates the varia- tion in the authoritarian styles-of-rule and explains why rulers try to subdue power-sharing institutions despite their commonly purported value.

Information environment as the intercultural communication space

The article aims to determine how information society influences the transformation of intercultural communication in a globalized world. The reception of leading philosophical concepts related to this issue is implemented. In particular the points of view of such philosophers as I. Wallerstain, J. Habermas, Y. Masuda, S. Huntington, F. Fukuyama and others are analyzed here. The article provides the idea that the presence of common information environment to different cultures is not able to ensure the integration and cooperation of the world community in all spheres of life society by itself. The efforts of different ethnic community’s representatives are required to upgrade intercultural communication.

Объектно-компонентная разработка изменяемых программных систем

Complementary limitations of both Software Product Lines industrial technologies and Lavrischeva – Grishenrko object-component method concerning changeable software development are elicited such as the lack of formalisms for program assets building and ill predictability of this build features. To cope with the limitations universal Model of Software Family Variant Features is proposed expanding its tradi-tional feature model for basic development artifacts. For assets being considered as reusable Components final Changeable Software Object-Component Model is elaborated including the universal model above being adjusted as Software Variability Object-Component Model. The Algebra is depicted for the operations of both the Components configuring and data types transforming over their interaction within changeable software system. These operations are proposed to incorporate into the target process for Changeable Software Family proactive and informed Variability management being represented with its technological chart. The process proposed composes the functions for variability Planning, Implementing and Control as well as Family model/consist Evolving up to the Control results. The functions listed are performed within common information environment structured accordingly to Variant Features Model or its object-component adjustment. Trial software tool for configuring Components in the above process is probed. The usage is depicted of both the framework proposed and this tool over technological lines being implemented in Software Systems Institute of NAS of Ukraine Instrumental-technological complex for changeable software configuring from the components.

An integrated technology for intelligent software risk management

The paper presents a formalized technology for risk management intellectualized with new functions to increase the software process maturity. Intelligent risk management (IRM) is represented by a double spiral with "inner" turns being the processes of expert assessment of IRM objects to support the increased consistency of decisions and the efficiency of IRM participants. They link "outer" turns (the cycles of efficient risk mitigation in a common information environment at the levels of both developing organization and software project) to support the integration of project targets and improvement of software quality and strategic goals of the executing organization.

Space-enabled information environment for crisis management. Scenario-based analysis and evaluation in an operational environment

The paper presents analysis of usefulness of space applications in crisis management activities carried out on the national level. Analytical approach has been based upon development of realistic disaster scenarios and their evaluation with assumption of existence of space-related capabilities available to rescue forces. Building upon analysis's results, the experimental information environment has been developed and it successfully supported commanding of a large-scale crisis management field training. The results prove that many crisis management needs can be served with existing, commercially available products. The key to success lays in understanding operational needs; integration into common information environment; and standardisation of information exchange.

SPEIR: developing a common information environment in Scotland

PurposeTo report on the work of the SPEIR project and indicate its relevance beyond the Scottish information environment. SPEIR was funded by the Scottish Library and Information Council to identify, research, and develop the elements of an internationally interoperable Scottish Common Information Environment (SCIE) for Library, Museum and Archive domain information services, and to determine the best path for future progress. A key focus was to determine the distributed information infrastructure requirements of a pilot Scottish Cultural Portal being developed in parallel with the SPEIR work, building on existing pilot initiatives such as the CAIRNS distributed catalogue and landscaper, the SCONE collections database, the SCAMP staff portal and an embryonic organisational infrastructure based on the Confederation of Scottish Mini‐cooperatives (CoSMiC).Design/methodology/approachA series of practical pilots was undertaken. These were underpinned by relevant desk and field research and conducted within an overarching holistic approach to developing the distributed environment.Practical implicationsKey outcomes included the creation of a single upgraded integrated service incorporating an extended distributed catalogue, collections database, and landscaper, the creation of a pilot distributed digital library, the development of open‐URL‐based facilities to permit portals to incorporate “canned searches” of the catalogue, the collections database, the SDDL, and other compatible services, an illustrative pilot Scottish terminology mapping service, and various organisational infrastructure and professional support improvements.Originality/valueThe embryonic technical and organisational infrastructure reported may provide a model for other small countries (or regions within larger countries) seeking a coherent approach to the development of an interoperable information environment.