Implementation Of Digital Technologies Research Articles

Розвиток систем обліково-аналітичного забезпечення в умовах цифрової трансформації інформаційної індустрії

The article analyzes the current state and development of accounting and analytical systems in the context of the digital transformation of the information industry, a critical issue for enterprises in this sector. The study examines the main trends and challenges companies face due to the active implementation of digital technologies in accounting and analytical activities. It characterizes the critical aspects of how digital transformation impacts the processes of data collection, processing, and analysis within the modern information industry. The article proposes new approaches to organizing accounting and analytical systems that meet the digital economy’s demands. It explores the potential of modern information technologies to enhance the effectiveness of management decisions based on the analysis of large data sets, which contributes to increasing enterprises’ competitiveness in the digital environment. Additionally, the article highlights the necessity of integrating advanced technologies into financial control and management processes. The research identifies prospects for developing accounting and analytical systems, considering global digital trends. Recommendations are developed to improve the adaptability of information industry enterprises to the rapidly changing digital environment. Through a comprehensive analysis, the article underscores the importance of adapting to and leveraging digital transformation to enhance operational efficiency and maintain a competitive edge. The findings suggest that the ongoing digital revolution in accounting and analytics presents opportunities and challenges, requiring businesses to innovate and continuously adapt their systems and processes. This will ensure they remain resilient and competitive in an increasingly digitized global market. In the future, research in this field should focus on integrating the latest digital technologies, such as artificial intelligence and blockchain, which can significantly improve the accuracy and speed of data processing. Also, an important direction is the development of new analytical forecasting models based on big data, which will help to make management decisions more effectively. Keywords: Digital transformation, accounting systems, analytical systems, information industry, big data, competitiveness, financial control, management efficiency, modern information technologies, digital economy.

Contemporary Challenges in the Digitization of Companies' Foreign Trade Activities

Digitalisation enables companies to significantly reduce costs associated with their foreign trade activities. The implementation of digital technologies simplifies the organization and execution of foreign trade operations, thereby enhancing the competitiveness of exported goods. Furthermore, the widespread adoption of digital technologies within companies' foreign trade activities is driving the emergence of new trends in both the supply and demand of goods. This shift allows for the substitution of expensive resources with more cost-effective alternatives, reduces labour costs, and uncovers previously untapped resources in the production process. The article explores and substantiates the potential benefits of digitalization in the foreign trade activities of companies.

DIGITALIZATION DOCUMENT CONTROL AND DATA RECORDS MANAGEMENT TO SUPPORT BUSINESS INTELLIGENCE OF INTEGRATED DOCUMENTED INFORMATION CONTROL ACTIVITIES AT PT X

Digitalization plays an important role in improving document control and data records management to support documented information control activities that integrate business intelligence. This research aims to analyze the impact of digitization in document control and data records management at PT X, as well as how digital technology can improve the efficiency and effectiveness of documented information management. This research uses a descriptive method with a qualitative approach, in the form of a case study at PT X. Primary data was obtained through in-depth interviews with PT X system management staff and direct observation, while secondary data was collected from company documents, annual reports, applied ISO standards, and related literature. The data analysis technique used was thematic analysis. The results showed that a digital document management system can organize documents more efficiently, enable easier and faster access, and improve compliance with ISO standards. Digitalization in document control and records management at PT X resulted in improved operational efficiency, regulatory compliance, and competitive advantage. This research emphasizes the importance of managerial support and organizational culture change in the implementation of digital technology. Thus, the integration of digital solutions not only facilitates better information management but also supports the continuous improvement and business success of PT X in the modern business landscape.

The role of innovations in the development of modern sports games and its impact on physical activity and sports achievements

Scientific and technical progress is rapidly accelerating, therefore innovative technologies penetrate into all aspects of human life, in particular, into the sports sphere. They open new horizons, allow you to achieve positive results and offer high-tech equipment and equipment. The purpose of the article was to analyze the impact of innovations on physical activity in modern society and sports achievements. In the course of the study, it was found that innovations are innovative methods, technologies and approaches that are implemented to achieve new results, improve processes or solve problems in a certain field. Technological innovations such as virtual reality, innovative materials for sports equipment, artificial intelligence, digital technologies have affected all sports. The main examples of these technologies and their advantages of implementation in the sports industry were analyzed. So, for example, it is determined that the use of synthetic materials in poles for athletics increases their catapulting properties and sports achievements of athletes. Virtual reality technologies contribute to the effective training of cyclists, providing the opportunity to reproduce different weather conditions and types of routes, to test different strategies of speed and intensity of riding without any risks. Modern technologies, which allow to objectively evaluate the biomechanical parameters of the athlete's movements and to correct and improve them, contribute to a significant increase in the effectiveness of the athlete training system. The main groups of modern biomechanical technologies implemented in sports are analyzed. Significant technological updates in the field of sports are caused by the active implementation of digital technologies. Digital technologies help improve the national health care system by facilitating the collection, analysis and dissemination of data on health and physical activity. A key innovation in sports is also the use of fitness trackers and mobile applications that provide personalized training programs and nutritional recommendations.

Embedding Ethics in the Implementation of a Vital Sign Monitoring Technology.

The implementation of wireless continuous vital sign monitoring (CVSM) technologies changes daily care practices of healthcare professionals, which gives rise to unknown new roles and responsibilities. In this paper we present a study on how we combine the disciplines of medical informatics and ethics in the implementation of the Philips Healthdot, a smart patch for remote CVSM. The aim of this study is to investigate experiences and perspectives on the support levels and roles and responsibilities associated with the integration of smart patches, by conducting interviews with nurses. This interdisciplinary study gives insights into the technological, organizational, and ethical concerns surrounding the implementation of CVSM in healthcare. The findings and analytical approach may provide valuable insights for researching the appropriate implementation of digital health technologies.

Цифровизация международных связей российских регионов (на примере Республики Татарстан)

Being involved in complex processes of global politics, subnational actors face a lot of challenges, including the growing impact of global digitalization of international relations. The subject of this study are issues of practical use of information technologies in paradiplomacy and adequate response by regional authorities to digital transformation of international relations. Studying the case of the Republic of Tatarstan which systematically applies digital technologies in the field of international relations contributed to identifying priority areas for digitalization of paradiplomacy. The study used regulations and state origin documents of federal and regional levels, and materials produced by international organizations. Basic trends of digitalization of paradiplomacy include issues of development and implementation of management decisions based on the interaction of remote partners together with information support for international cooperation. The work considers the variety of implementation of digital technologies, identifies status of communication members in paradiplomacy, and different forms of communication. The importance of integrating electronic document management with information systems to support decision making is substantiated. The issues of creating special purpose information services for participants in foreign economic activity, cultural and humanitarian relations are considered. The experience of the Republic of Tatarstan testifies the need of legal regulation at the regional level to provide efficient use of information technologies by government authorities. Actual areas of digitalization include development of feedback forms with participants in external relations and creating computer systems of processing data sets to substantiate decision-making.

Comprehensive analysis of smart grids functionalities virtualization

The implementation of advanced digital technologies in the conventional electric grid has triggered a transformation towards an intelligent network, known as Smart Grid. The associated benefits are diverse, ranging from more efficient energy management and demand response to the distributed integration of renewable energy sources. Ultimately, this transition promotes a more reliable, sustainable, and cost-effective energy supply. In this context, there is increasing recognition of the advantages of employing intelligent at edge to provide redundancy, virtualize functions that were previously in different proprietary hardware in the same device, or introduce new functionalities into the electric grid. This study focuses on conducting a comprehensive analysis on the key aspects to consider when implementing virtualized solutions in substations. Strategies have been sought to ensure the optimal deployment of virtualized nodes within the electrical sector, taking into account factors such as functional requirements, facility types, virtualization methodologies, and node specifications, among others. Furthermore, throughout the study, several virtualization tools have been analysed to determine their feasibility and the advantages they offer when integrated into the Smart Grid.

Transformasi Administrasi Pondok Pesantren Modern di Indonesia

The transformation of administration in modern Islamic boarding schools (pondok pesantren) has become a critical issue in line with the rapid development of digital technology. This study aims to analyze the efficiency of administrative digitalization in modern pesantren located on Java Island. The research methodology employed is a qualitative approach, utilizing data collection techniques such as in-depth interviews, observations, and document analysis. The findings indicate that administrative digitalization significantly enhances the operational efficiency of pesantren, particularly in data management, communication, and decision-making processes. The implementation of digital technology not only streamlines administrative procedures but also enables greater transparency and data accuracy while significantly reducing the administrative workload. However, the study also identifies several challenges, including technological infrastructure limitations and resistance to change among administrative staff. Overall, this research concludes that administrative digitalization is a strategic move that can support the modernization of pesantren and improve their operational efficiency. Recommendations are provided for the development of more adequate technological infrastructure and training for administrative staff to optimize the use of digital technology in daily activities.

Directions of digitalization of going concern audit – a prerequisite for its efficiency increase

Introduction. In modern conditions, digital transformation is the main means of improving business performance. Constant competition and changing market conditions force business entities to resort to new ways of increasing the efficiency of business processes and adapting to new conditions. Digital technologies have great potential in solving this problem. As the country’s economy continues its path of digital transformation, the interest of audit firms in the development and implementation of digital technologies in their activities is growing. This determines the relevance of this study. Purpose. The article aims to investigate and outline the main areas of digitization of the going concern audit of enterprises. Methods. In the process of writing the article, the authors used general scientific methods of scientific research. The dialectical method of scientific knowledge of economic phenomena and processes became the basis of the study of the concept of «audit digitalization». Such methods as grouping, comparison and specification made it possible to assess the directions of digitization of the going concern audit of enterprises. The abstract-logical method was used when presenting the problems of audit digitalization. The use of a graphic method ensured the visibility of statistical data and research results. Conclusions. The concept of «audit digitization» is revealed. The reasons for the transition to digital technologies in all spheres of the economy, including audit. The directions of digitization of the going concern audit of enterprises are described. The basic problems and risks associated with the digital audit process are presented. Prospective directions for the further development of audit activities are considered, among which continuous and virtual audits are key. The results of the study indicate that the active digital transformation of the economy affects all spheres of activity, and the auditing sphere is no exception. Discussion. Despite the significant volume of scientific research, which is related to the analysis of the impact of digitalization on audit activity and the identification of promising directions of digital transformation of audit, it is important to search for the restraining factors of the digitalization of the going concern audit. These questions can be the object of new scientific research.

ПРИЛОЖЕНИЕ НА ДИГИТАЛНИТЕ ТЕХНОЛОГИИ В УПРАВЛЕНИЕТО НА ОБРАЗОВАТЕЛНАТА ИНСТИТУЦИЯ

The modern world is witnessing dynamic changes fueled by the rapid development of digital technologies. These innovations permeate all aspects of our society, transforming the way we live, work and learn. Educational institutions, as key pillars of knowledge and learning, are not left out of these changes. The implementation of digital technologies in the management of educational institutions off ers unprecedented opportunities to improve the learning process, increase the effi ciency of administrative activities and personalize learning. The purpose of this report is to examine the current trends and examples of application of digital technologies in the management of educational institutions.

Digital Economy and Its Impact on Sustainable Business Practices: An Analytical Study in the Chinese Context

This research investigates integrating the digital economy with sustainable business practices in China, focusing on the dynamic nature of digital technology adoption and environmental sustainability within Chinese enterprises. The study aims to recommend effective strategies for enhancing sustainable innovation through digitalization, providing guidance for policymakers, corporate leaders, and managers. By selecting a sample of firms from 2008 to 2022, including data from companies listed on the stock exchange and detailed patent information, the study employs zero-inflated negative binomial regression to address the peculiarities of patent counts accurately. This method avoids the assumptions of linearity of dependent variables and normality of residuals common in many empirical innovation studies. The research confirms a positive relationship between digital adoption and green patents. Notably, there is a significant reduction in environmental outputs from firms operating in China’s 'Big Data Comprehensive Pilot Zone,' supporting the argument that policies promoting green innovation are effective. Additionally, the study identifies several key factors influencing the successful implementation of digital technologies and sustainability, including firm size, industry nature, and regional economic characteristics. These findings are crucial for policymakers and managers, emphasizing the importance of digitalization in achieving sustainability goals.

Exploring changes in banking workplaces because of digital technology implementation

Orientation: The study was conducted in a banking organisation that was undergoing the implementation of digital technologies as part of the organisation’s strategy.Research purpose: The purpose of the study was to determine how work and work processes have changed because of the implementation of digital technologies in the banking workplace. The findings would allow the banking workplace to implement talent management practices that are aligned with the new digital environment.Motivation for the study: The study was prompted by the implementation of digital technologies that is underway in the banking industry, which is precipitating an evolution of the human capital (HC) function, and talent management processes and practices. To appropriately respond to the Fourth Industrial Revolution (4IR), the new digital workplace of banking requires a novel approach to talent management.Research approach/design and method: This study employed a qualitative approach, and 18 interviews were conducted with employees from the selected banking organisation.Main findings: The present study found that the implementation of digital technologies influenced work and work processes, and thus the talent management value chain within the banking sector. The effective implementation of these technologies requires the transformation of talent management processes and practices. Furthermore, it was found that a reimagined HC function delivery is required. The study established that the HC function delivery must incorporate a digitalised HC function to improve the efficiencies of people-related work processes. Human capital must operate as a strategic business partner and must become a change management agent primed by the action of partnering with business leaders to lead digital transformations from a people perspective in the banking workplace.Practical/managerial implications: Practical recommendations for the HC function, HC professionals, leaders and talent management in the world of banking are provided.Contribution/ value-add: The study contributes to extant literature by exploring theory on the implementation of 4IR technologies and the resultant implications for talent management practices in the digital workplace.

ANALYSIS OF HEALTHCARE QUALITY IN THE ERA OF DIGITALIZATION: CHALLENGES AND OPPORTUNITIES

Digitalization offers numerous opportunities to improve the quality of health services. This study aims to analyze the impact of digitalization on the health services, identify the challenges faced in the implementation of digital technology, and explore the opportunities offered by digitalization in improving the health service quality. A qualitative approach is used to understand the perspectives and experiences of patients and medical personnel towards digitalization. Quantitative analysis is carried out using descriptive and inferential statistics to identify trends and patterns in the data. Thematic analysis techniques are used to identify the main themes and categories that emerged from the interview and observation data. Digitalization has a significant impact on the quality services, both positive and negative. To maximize the benefits of the digitalization, efforts are needed to address existing challenges, including increasing access to digital technology and strengthening data security and privacy, and providing training and support for medical personnel. Further research is needed to explore how digital technology can be used to improve health services and provide recommendations to overcome existing challenges.

Energy consumption of UAE public schools. Mapping of a diversified sector assessing typology, conditions, and educational systems

The UAE school sector impacts several Sustainable Development Goals of the UAE Vision 2021. The sector is designed according to a standardized system of Model buildings, repeated several times throughout the country, comprising facilities that are often obsolete at both functional and technological level; hence, frequently presenting poor energy performances. The paper presents the first comprehensive review of the energy consumption state-of-the-art of the public-school sector in the Emirate of Sharjah, United Arab Emirates, including the first necessary dataset for future upgrade actions. The study was completed by means of a deep mapping, functional, typological, and pedagogical analysis. The collected data of real energy consumption of 69 schools highlighted an average energy consumption of 174 kWh/m2 year, with very consistent results for each educational cycle, even if a larger variance was expected due to difference in size, typology, and working hour. More significant differences can be observed when comparing the result of school with different typologies, stressing the relevance of further investigating the standardized Model system. To quantify their correlation to the buildings’ energy consumption, linear regression analyses were conducted on a number of notable factors, such as building age, net floor area, roof area, shape coefficient, number of students, number of classrooms and labs, presence of gyms and multipurpose halls, and implementation of digital technologies. Schools’ capacity/occupancy ratio, net floor area and roof area, and the use of energy-demanding devices for novel smart learning techniques were found having the highest impact. The tested multiple regression model, which displays a marginal error of 5–30 % when applied to single buildings and 9 % when used to assess larger clusters, could facilitate the estimation of the energy consumption of schools and support stakeholders’ decision making. The outcomes of the study can assist governmental agencies in elaborating suitable refurbishment policies for the energy and functional upgrade of the educational sector, both at the building and urban scale, and school administrator in tackling appropriate actions toward the schools use and resources optimization.

Analysis of Internal Factors Affecting Tax Avoidance in the 4.0 Era in Digital Technology Sector

This study aims to analyze internal factors that influence tax avoidance in the annual financial reports of digital technology sector companies listed on the Indonesia Stock Exchange for the 2018-2022 research period in the economy 4.0 era. The independent variables in this study are profitability, fixed asset intensity, and leverage. The approach used in this study is a secondary data quantitative approach. The population of the study was 73 digital technology sector companies listed on the Indonesia Stock Exchange in the 2018-2022 research period, and the sample was taken using the purposive sampling method with a total of 25 companies so that the number of observations in the study was 125 observation data. The data analysis technique uses panel data regression analysis using statistical calculations. The results of the research analysis prove that profitability and leverage have a partial and positive and negative influence on tax avoidance. In contrast, fixed asset intensity does not have a partial and negative influence on tax avoidance. The managerial implications are that the implementation of digital technology can help create a more transparent and accountable system, and the use of data-based audit technology can detect anomalies and potential tax avoidance earlier.

Implementation of digital technologies in political campaigns

Implementation of digital technologies in political campaigns

Implementasi Teknologi Digital di Sekolah Dasar Negeri Tulungrejo 1 Pada Kelas IV Bojonegoro

The use of digital technology in basic education is increasingly becoming the main focus in efforts to improve the quality of learning. This research aims to determine the implementation of digital technology at Tulungrejo 1 Elementary School in class IV in Bojonegoro. The main focus of this research is whether digital technology has been implemented in this elementary school. This includes teachers' perceptions and experiences in using digital technology, as well as its impact on student learning. The research method used is qualitative. Data was collected through in-depth interviews with fourth grade teachers, direct classroom observations, and analysis of related documents. The research results show that the implementation of digital technology has had a positive impact in improving the quality of learning at SDN Tulungrejo 1. However, the challenges faced include the availability of adequate technological infrastructure and the readiness of teachers to integrate technology in the curriculum. This study provides recommendations for increasing teacher training in the use of technology, improving technology infrastructure, and school development policies that support the effective use of digital technology in learning.

Modeling and Analyzing of Financial Data within Digital Transformation Era and its Impact on Balanced Scorecards Utilizations: A Theoretical Review

The present theoretical review outlines the interaction between digital transformation and financial data modeling and the use of Balanced Scorecards in improving strategic management in organizations. Considering the context of rapid technological processes and the growing influence of international competition, the principle question of this work is how current management accounting methods, most of which are inspired by digitization, shift the theoretical perspective of how organizations use (BSCs) for strategic forecasting and performance assessment. By conducting a thorough review of the literature within the realms of management accounting, information systems, and strategic management, this theoretical review identifies the main trends, the rationale, and the challenges behind the use of (BSCs) and digitization. The current finding indicates that the implementation of digital technologies into the process of financial data modeling substantially increases the potential of (BSCs) by offering real-time, useful information for strategic decision-making. At the same time, the implementation process raises a set of challenges, such as security issues, hefty financial investments into technological infrastructures, and human factors of organizational change. Despite these hurdles, the potential benefits of digitally-enhanced (BSC) framework-such as improved decision-making accuracy, strategic agility, and operational efficiency-underscore the importance of adopting a holistic approach to digital transformation in strategic management practices. This review calls for a balanced perspective that considers both the technological and cultural dimensions of implementing digital innovations within (BSC) frameworks. It concludes with recommendations for future research, emphasizing the need for empirical studies to validate theoretical insights presented and explore the practical implications of digital transformation organizations-BSCs effectiveness in diverse organizational context.

FUNCTIONING OF AN EDUCATOR IN A DIGITAL ENVIRONMENT

In the current period of development of higher education in Ukraine, there is active integration of digital technologies, which radically change the usual pedagogical approaches and methods of teaching. Digitalization of education opens paths to autonomy in learning and individualization of the educational process, simultaneously generating challenges associated with the need to adapt to a rapidly changing educational environment. The main goal of this article is to analyze the new opportunities and challenges arising from the implementation of digital technologies in the sphere of higher education. Particular attention is paid to the educator’s image and the legislation regulating this process, including legislative norms that establish criteria for quality and directions for the development of education in the digital era. An important aspect of the article is the study of the psychological and cultural challenges of digitalization, including the adaptive barriers faced by educators and students. Recent research results indicate a complex balance between the positive and negative aspects of digital learning, which is of strategic importance for the development of online education in Ukraine. The conclusion of the article offers recommendations for the effective implementation of digital technologies in higher education, emphasizing the importance of developing digital competencies among all participants in the educational process and improving the infrastructure necessary to support continuous education. The subject of the study is the impact of digital technologies on the educational process in higher education, analyzing changes in pedagogical methods and the adaptation of educators to new teaching conditions. The object of the study is the formation of elite and burlesque meta-linguistic personalities (mMP) of educators in the digital environment. The scientific novelty of the article lies in the introduction into scientific circulation of the concept of "burlesque meta-linguistic personality" (burlesque mMP), which until now had no clear definition in linguistics and cultural studies. The concept of burlesque mMP allows for a deeper understanding of the dynamics of language transformations in the digital environment, where ironic and parodic use of language becomes a significant communication tool. The article details the main characteristics and features of the burlesque mMP, including its impact on the stylistic and ideological diversity of contemporary linguistic practice, which is conditioned by unconventional ways of using language that traditionally were not considered "literary". Such research opens new possibilities for analyzing digital communication and the interaction of linguistic identities in the virtual space.

USE OF DIGITAL TECHNOLOGIES IN THE TRAINING OF PHYSICAL THERAPISTS IN THE CONDITIONS OF A MIXED FORM OF EDUCATION

Actuality of the research. The authors present their own experience of implementing digital technologies during the teaching of professional training disciplines. The article substantiates the relevance of the implementation of digital technologies during the teaching of professional training disciplines for students of higher education in the specialty "Therapy and rehabilitation", namely: "Ergotherapy in psychiatry", "Massage", "Physical therapy and occupational therapy for injuries and diseases of the nervous system" , "Bioethics and deontology", "Physical therapy in gerontology and geriatrics" in conditions of mixed education. The aim of the study is to demonstrate one's own pedagogical experience regarding the effectiveness of the implementation of digital technologies during the teaching of professional training disciplines in the specialty "Physical therapy, occupational therapy / Therapy and rehabilitation". Research methodology. The educational process in a mixed format included classes in offline and online form using digital technologies of the Blogger educational blog, Mindomo mental maps, interactive exercises of the LearningApps service, and Google Form. 116 higher education graduates and 9 teachers providing teaching of professional training disciplines were involved in the survey process. Results. The obtained results prove the effectiveness of using the developed technology with the use of digital resources in the study of special training disciplines. Conclusions. The introduction of digital technologies is one of the progressive ways of modernizing higher education in modern conditions. A rational combination of classroom and remote classes with the use of digital technologies has a positive effect among students and allows for better learning of the material