The Emerging Changes In The Accounting Profession And The Acconting Practice Under The Influence Of Technology

The implementation of new technologies in accounting brings many benefits for the future, but also carries many risks. In the current digital era, the adequate practical application of technologies in accounting can become a strategic advantage for companies. In relation to the digitalisation and the upcoming organizational changes, both in the sphere of accounting and in the companies themselves, accounting specialists are a key factor for success. This study gives a thorough overview and analysis of specialised literature in this area and a number of empirical studies. The results show that the literature mainly focuses on certain technologies, while other are actually used in practice. Differences have been identified between the accounting practices of the USA and the European countries. The authors outline three directions in which technologies help accounting teams to transition to modern accounting and effectively perform their tasks in the digital world. The conclusion is that today, specialised skills and strategic thinking of accounting specialists are particularly important and in the near future, they will not be entirely displaced by technologies

The Emerging Changes In The Accounting Profession And The Acconting Practice Under The Influence Of Technology

The implementation of new technologies in accounting brings many benefits for the future, but also carries many risks. In the current digital era, the adequate practical application of technologies in accounting can become a strategic advantage for companies. In relation to the digitalisation and the upcoming organizational changes, both in the sphere of accounting and in the companies themselves, accounting specialists are a key factor for success. This study gives a thorough overview and analysis of specialised literature in this area and a number of empirical studies. The results show that the literature mainly focuses on certain technologies, while other are actually used in practice. Differences have been identified between the accounting practices of the USA and the European countries. The authors outline three directions in which technologies help accounting teams to transition to modern accounting and effectively perform their tasks in the digital world. The conclusion is that today, specialised skills and strategic thinking of accounting specialists are particularly important and in the near future, they will not be entirely displaced by technologies

Neuropsychological and neuroimaging markers in prediction of cognitive impairment after ischemic stroke: a prospective follow-up study

Background There are few longitudinal studies with controversial results examining delayed changes in cognition after ischemic stroke and predictive values of neuropsychological and neuroimaging markers

Влияние на поливния режим върху компоненти от химичния състав на семената при соята

The development aims to study the influence of the irrigation regime on the chemical composition of soybeans, the yield of protein, fats, and carbohydrates per unit area, as well as some relationships between them. The treatments are the following: 1) without irrigation; 2) irrigation with 30% of the calculated maximum irrigation rate (30% of m); 3) irrigation with a rate of 50% of m; 4) irrigation with a rate of 70% of m; 5) full (optimum) irrigation with a rate of 100% of m. The experiment is based on the block method in four replications with the size of the experimental plots 30 m2 and the harvest plots – 10 m2. The chemical composition of the grain was determined according to approved methods and standards. The results of the experiment make us believe that the increase in yield of valuable components (protein and fat) in soybeans should be achieved by increasing the yield of grains by applying an appropriate irrigation regime, rather than by looking for an option to increase their content in grains.Целта на разработката е да се проучи влиянието на поливния режим върху химичния състав на семената на соята, добива от протеин, мазнини и въглехидрати от единица площ, както и някои зависимости между тях. Вариантите на опита са: 1) без напояване, 2) напояване с 30% от изчислената максимална поливна норма (30% m), 3) напояване с норма 50% m, 4) напояване с норма 70% m, 5) оптимално напояване с норма 100% m. Използван е метода на гравитачното напояване. Опитът е залаган по блоковия метод в четири повторения при големина на опитните парцели 30 m2, а на реколтната – 10 m2. Химичният състав на зърното е определен по утвърдени методики и стандарти. Резултатите от експеримента дават основание да се счита, че увеличаването на добива от ценните компоненти (протеин и мазнини) при соята трябва да се постига посредством увеличаване добива от семена, чрез прилагането на подходящ поливен режим, а не чрез търсене на вариант за повишаване на тяхното съдържание в семената

Comparative study of in vitro, ex vitro and in vivo grown plants of Arnica montana – polyphenols and free radical scavenging activity

Arnica montana L. is an endangered species rich in sesquiterpene lactones, phenolic acids and flavonoids with high pharmaceutical value. The polyphenolic content and free radical scavenging activity of plants that had passed all stages of cultivation: micropropagation and rooting (in vitro), adaptation in greenhouse (ex vitro) and mountain conditions (in vivo) were evaluated. Four surface flavonoid aglycones [scutellarein 6-methyl ether (hispidulin), scutellarein 6,4’-dimethyl ether (pectolinarigenin), 6-OH luteolin 6-methyl ether and kempferol-6-methyl ether] were detected in the acetone exudates of the studied samples by means of thin layer chromatography.No differences in the accumulation of surface flavonoids were found among the tested leaf extracts of in vitro, ex vitro and in vivo samples. However, the extracts from the flowers were richer in surface flavonoids than extracts from the leaves. The methanol extracts of the samples from ex vitro and in vivo grown A. montana plants had significantly higher radical scavenging activity and polyphenolic content than the extracts of in vitro samples. The observed differences in the contents of these biologically active compounds were related to different growth conditions and stages of plant development. The biotechnological method of A. montana established holds promise for the future production of antioxidants