New Era Of Change Research Articles

ІНФОРМАЦІЙНІ ТЕХНОЛОГІЇ В БУХГАЛТЕРСЬКОМУ ОБЛІКУ ТА ПОВ’ЯЗАНІ РИЗИКИ БЕЗПЕКИ

Today, the business environment has become extremely dynamic due to rapid changes in information technology due to competition and the desire for efficiency. Designed to meet a wide range of economic requirements, new technologies offer flexibility, economies of scale, mobility and greater accuracy. The field of accounting is subject to this new era of change. The era of the Internet of Everything (IoE) is reshaping the profession of accountant according to the current needs of organizations. Artificial intelligence and process automation take on redundant and repetitive tasks performed by professionals, creating space for more complex activities such as analysis and business consulting. The article considers the main modern information technologies and the possibilities of their use in accounting. With the use of information technology, more opportunities have opened up in the field of accounting. The purpose of the article is to analyze the use of modern information technology in accounting, to study the features of their implementation and related risks for the company. Technological determinants of the development of the organization of accounting are: the spread of mobile communications; improving the provision of Internet access services; software development; conversion of smartphones, tablets into integrated devices, their active use in the workplace of accounting staff.The main advantages of such technologies as cloud computing platforms, big data, data mining and mobile technologies are identified. The main threats associated with the use of these technologies have also been identified. It is determined that new technologies, as well as the need for real-time reporting make changes in the profession of accountant. Novice accountants may lack the knowledge to efficiently obtain and process large amounts of data. This is due to the fact that the existing curricula of accounting faculties in Ukraine are not sufficiently focused on new technologies, such as cloud computing, Big Data or data mining. As a result, it can be difficult for accountants to secure confidential information using the latest technology.

Towards a New Era of Change

Towards a New Era of Change

Decomposing changes in life expectancy: Compression versus shifting mortality

(ProQuest: ... denotes formulae omitted.)1. BackgroundHuman mortality has undergone remarkable declines over the years. The increase in life expectancy is probably the best expression for the dramatic mortality decline in the last 170 years (Oeppen and Vaupel 2002). Improvements in living conditions, nutrition and medicine are among the main reasons for this development (Riley 2001; Oeppen and Vaupel 2002). These changes in economic, social, and sanitary conditions first triggered an important decline in infant, child, and early adult mortality, which contributed to the reduction in lifespan disparities (Wilmoth and Horiuchi 1999; Edwards and Tuljapurkar 2005; Vaupel, Zhang, and van Raalte 2011). As individuals became more homogeneous in their ages at death, a of the distribution of deaths in a more narrow age-interval was observed in many low-mortality countries in the first half of the twentieth century (Fries 1980; Wilmoth and Horiuchi 1999; Kannisto 2000, 2001; Cheung et al. 2009). Fries (1980) hypothesized that this dynamic can be interpreted as a of deaths against the upper limit of the human lifespan. Assuming a nearly negligible role for premature mortality, he stated the limit of the average age at death as approxi-mately 85 years, with 95% of all deaths occurring in an age range of 4 years deviation (Fries 1980). The compression of mortality hypothesis motivated a rich discussion on the occurrence and interpretation of this development. Several studies provided evidence for a compression, but emphasized that the achieved mortality levels differ substantially from Fries' predictions (Nusselder and Mackenbach 1996; Wilmoth and Horiuchi 1999; Cheung et al. 2005).After the period of strong compression, low-mortality countries entered a new era of change. Since the second half of the twentieth century, the main contributions to the increase in average age at death shifted from infant and early adult ages to old and very old-ages (Christensen et al. 2009). This generated changes in the mechanisms behind the increase in life expectancy (Wilmoth and Horiuchi 1999; Edwards and Tuljapurkar 2005; Smits and Monden 2009). The new mechanism behind improvement in life expectancy is best illustrated by a shift in the distribution of death toward older ages with a shape remaining nearly constant (Yashin et al. 2001; Bongaarts 2005; Cheung et al. 2005; Cheung and Robine 2007; Canudas-Romo 2008). Vaupel (1986), Vaupel and Gowan (1986) and Bongaarts (2005) were among the first to articulate the idea of shifting mortality. Canudas-Romo (2008) deepens this idea by studying the variability around and the change of the modal age at death. He finds that over time mortality shifts to higher ages, with approximately constant variability in age at death. He concludes that the shifting mortality pattern might be the new dynamic behind mortality improvements, subsequent to the process.The ages at which mortality reductions occur tend to determine the dominating mortality dynamic: or shift. Compression is more pronounced when mortality reductions occur at very young and adult ages (Nusselder and Mackenbach 1996; Wilmoth and Horiuchi 1999; Kannisto 2000; Cheung et al. 2005). On the other hand, shifting mortality requires changes at old and very old-ages (Canudas-Romo 2008). Vaupel, Zhang, and van Raalte (2011) report relatively stable variability patterns for survivors beyond age 50 in the last 100 years. Engelman, Caswell, and Agree (2014) and Engelman, Canudas-Romo, and Agree (2010), however, provide evidence for a modest expansion of lifespan variability for survivors at older ages, resulting from mortality improvement at these same ages.The measurement of and shifting mortality is an important issue, as both dynamics translate differently into survival, mortality density and hazard distributions (Wilmoth and Horiuchi 1999). Alterations are, however, visible in all three functions due to their interrelation. …

Climate exposure of US national parks in a new era of change.

US national parks are challenged by climate and other forms of broad-scale environmental change that operate beyond administrative boundaries and in some instances are occurring at especially rapid rates. Here, we evaluate the climate change exposure of 289 natural resource parks administered by the US National Park Service (NPS), and ask which are presently (past 10 to 30 years) experiencing extreme (<5th percentile or >95th percentile) climates relative to their 1901–2012 historical range of variability (HRV). We consider parks in a landscape context (including surrounding 30 km) and evaluate both mean and inter-annual variation in 25 biologically relevant climate variables related to temperature, precipitation, frost and wet day frequencies, vapor pressure, cloud cover, and seasonality. We also consider sensitivity of findings to the moving time window of analysis (10, 20, and 30 year windows). Results show that parks are overwhelmingly at the extreme warm end of historical temperature distributions and this is true for several variables (e.g., annual mean temperature, minimum temperature of the coldest month, mean temperature of the warmest quarter). Precipitation and other moisture patterns are geographically more heterogeneous across parks and show greater variation among variables. Across climate variables, recent inter-annual variation is generally well within the range of variability observed since 1901. Moving window size has a measureable effect on these estimates, but parks with extreme climates also tend to exhibit low sensitivity to the time window of analysis. We highlight particular parks that illustrate different extremes and may facilitate understanding responses of park resources to ongoing climate change. We conclude with discussion of how results relate to anticipated future changes in climate, as well as how they can inform NPS and neighboring land management and planning in a new era of change.

Toward commonality: Thoughts on diversity in a new era of change

Toward commonality: Thoughts on diversity in a new era of change

Local responses to school‐based management in Hong Kong

This paper adopts a qualitative approach to study the perceptions of six secondary teachers from two schools with a similar background and history of school‐based management (SBM). The study aims to explore the views of the teachers in the following areas: changes in school administration and the structure of the school under SBM; changes in the role of teachers and the activities of the Parent–Teacher Associations; the challenges facing principals; and teachers' worries and concerns under SBM. The study is significant as it supplements the limited number of researches on the roles of teachers and principals under SBM in Hong Kong. As serving teachers now play increasingly important roles in schools and work closely with their principals in administrative and educational matters, they can provide invaluable insights into the new era of change.

The Virtual Revolution: Implications for Academe

The global expansion and acceptance of the Internet as been unprecedented. The emergence of the potential for distance learning (DL) has altered the way in which faculty, university administrators, and for-profit corporations view the educational process. In 1998, nearly 80% of public 4-yr institutions offered some DL courses. However, DL courses in agriculture and natural resources represented less than 1% of the total enrollment. Like any technology that ushers in a new era of change, DL has attracted enthusiastic supporters and detractors. Few view DL with neutrality. It is this divergence of opinion that has fueled the debate over the academic value of DL. A valid evaluation of the educational benefits or deficiencies of DL may require additional long-term studies. For some academic traditionalists, DL is viewed as the fusion of education and commerce and borders on the repugnant. Others embrace DL not only because it may provide a source of much needed revenue, but also because it allows for the low-cost delivery of information to a nontraditional pool of students. Well-funded, private, for-profit organizations and universities have developed a number of DL models. Some hybrid DL models exist in which public institutions have created independent for-profit corporations to develop and distribute their web-based courses. The question is not if DL will be a part of the educational landscape; it surely will. The challenge is to define the role DL can most effectively fulfill.

The globalisation of research and development: A new era of change?

The globalisation of research and development: A new era of change?

The Dynamic of Change in South Africa

The theme I have chosen for my address is what seems to me to be the overriding issue of the moment: change and what it signifies for the peoples of this country, and especially the young people like many of you who are completing your studies, or at least an important stage in those studies, and are naturally thinking about what lies ahead. For it is clear from all that has happened lately that you are part of the first batch of students to graduate in a new era of change that has opened this year in Southern Africa, with all that this means for your futures.