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

Analysis of Network Parameters Influencing Performance of Hybrid Multimedia Networks

Multimedia networks is an emerging subject that currently attracts the attention of research and industrial communities. This environment provides new entertainment services and business opportunities merged with all well-known network services like VoIP calls or file transfers. Such a heterogeneous system has to be able satisfy all network and end-user requirements which are increasing constantly. Therefore the simulation tools enabling deep analysis in order to find the key performance indicators and factors which influence the overall quality for specific network service the most are highly needed. This paper provides a study on the network parameters like communication technology, routing protocol, QoS mechanism, etc. and their effect on the performance of hybrid multimedia network. The analysis was performed in OPNET Modeler environment and the most interesting results are discussed at the end of this pape

Microcystis aeruginosa and M. wesenbergii Were the Primary Planktonic Microcystin Producers in Several Bulgarian Waterbodies (August 2019)

The rising interest in harmful cyanoprokaryote blooms promotes an increase of phycological and ecological research on potentially toxic species and their hazardous substances. The present study aimed to identify the main microcystin (MC) producers and their contribution to the phytoplankton of shallow waterbodies in Bulgaria, applying different methods. The sampling was performed in August 2019 in nine lakes and reservoirs, two of which (reservoirs Kriva Reka and Izvornik 2) were studied for the first time. The high contribution of cyanoprokaryotes to the total species composition and phytoplankton abundance was proved by light microscopic (LM) observations and HPLC analysis of marker pigments. The LM identification of potential MC-producers was supported by PCR amplification of mcyE and mcyB genes. The MCs amounts, detected by HPLC-DAD, varied by sites with a range from undetectable concentrations to 0.46 g L 1 with only one recorded variant, namely MC-LR. It was found only in the reservoirs Mandra and Durankulak, while toxigenic MC-strains were obtained by PCR from five more waterbodies. Both LM and PCR demonstrated that the MC-producers were Microcystis aeruginosa and M. wesenbergii, despite their occurrence in low amounts (<0.5–5% of the total biomass) when filamentous cyanoprokaryotes dominated.Peer reviewe

POSSIBILITIES OF POSITRON-EMISSION TOMOGRAPHY IN DIAGNOSIS OF MALIGNANT BRAIN TUMORS (Literature Review)

В диагностике новообразований на дооперационном и послеоперационном этапах позитронно-эмиссионная томография (ПЭТ) является самым информативным методом лучевой диагностики, основным преимуществом которого является определение не только структуры и локализации опухолей (как в случае МРТ – магнитно-резонансная томография и МСКТ – мультиспиральная компьютерная томография), но также и метаболических процессов в них, что дает возможность диагностировать опухолевый процесс на самых ранних сроках, а также разграничить продолженный рост опухоли от псевдопрогрессии на фоне постлучевых некрозов. В настоящее время существует достаточно широкий спектр радиофармпрепаратов, используемых для ПЭТ, при этом наибольшее клиническое значение находят 18F-ФДГ и 11С-МЕТ (18F-фтордиоксиглюкоза и 11С-метионин). В представленном обзоре описывается место позитронно-эмиссионной томографии в диагностике злокачественных опухолей головного мозга, а также указывается на чувствительность разных радиофармпрепаратов при разной патологии головного мозга, что имеет важное значение при все более широком внедрении данного метода диагностики в клиническую практику.In the diagnosis of neoplasms at the preoperative and postoperative stages, positron emission tomography (PET) is the most informative method of radiation diagnosis, the main advantage of which is the determination of not only the structure and localization of tumors (as in the case of MRI and MSCT), but also the metabolic processes in them, which makes it possible to diagnose the tumor process at the earliest possible time, and also to delimit the continued growth of the tumor from pseudo-progression against the background of post-radiation necrosis. Nowadays, there is a fairly wide range of radiopharmaceuticals used for PET, with 18F-FDG and 11C-MET (18F-fluorodeoxyglucose and 11C-methionine) being the most clinically important. This review describes the location of positron emission tomography in the diagnosis of malignant brain tumors, and also points out the sensitivity of various radiopharmaceuticals with different brain pathologies, which is important with the ever wider introduction of this diagnostic method into clinical practice

The origins and spread of domestic horses from the Western Eurasian steppes

This is the final version. Available on open access from Nature Research via the DOI in this recordData availability: All collapsed and paired-end sequence data for samples sequenced in this study are available in compressed fastq format through the European Nucleotide Archive under accession number PRJEB44430, together with rescaled and trimmed bam sequence alignments against both the nuclear and mitochondrial horse reference genomes. Previously published ancient data used in this study are available under accession numbers PRJEB7537, PRJEB10098, PRJEB10854, PRJEB22390 and PRJEB31613, and detailed in Supplementary Table 1. The genomes of ten modern horses, publicly available, were also accessed as indicated in their corresponding original publications57,61,85-87.NOTE: see the published version available via the DOI in this record for the full list of authorsDomestication of horses fundamentally transformed long-range mobility and warfare. However, modern domesticated breeds do not descend from the earliest domestic horse lineage associated with archaeological evidence of bridling, milking and corralling at Botai, Central Asia around 3500 BC. Other longstanding candidate regions for horse domestication, such as Iberia and Anatolia, have also recently been challenged. Thus, the genetic, geographic and temporal origins of modern domestic horses have remained unknown. Here we pinpoint the Western Eurasian steppes, especially the lower Volga-Don region, as the homeland of modern domestic horses. Furthermore, we map the population changes accompanying domestication from 273 ancient horse genomes. This reveals that modern domestic horses ultimately replaced almost all other local populations as they expanded rapidly across Eurasia from about 2000 BC, synchronously with equestrian material culture, including Sintashta spoke-wheeled chariots. We find that equestrianism involved strong selection for critical locomotor and behavioural adaptations at the GSDMC and ZFPM1 genes. Our results reject the commonly held association between horseback riding and the massive expansion of Yamnaya steppe pastoralists into Europe around 3000 BC driving the spread of Indo-European languages. This contrasts with the scenario in Asia where Indo-Iranian languages, chariots and horses spread together, following the early second millennium BC Sintashta culture

Revisiting the Carbonate Chemistry of the Sea of Japan (East Sea): From Water Column to Sediment

In this study, we investigated the carbonate system in sediments and water columns from five stations in the Sea of Japan (East Sea) (JES) during the R/V Hakuho Maru KH-10-2 research cruise in the summer of 2010. The total alkalinity (TA) and pH were measured. Adopting a saturation degree of 91% and 80% for the lysocline depth and calcite compensation depth (CCD), respectively, we found that those depths corresponded to 1360 and 1980 m. A comparison of the calcite saturation depths, lysocline depths, and CCD depths obtained for 1999 and 2010 suggests that acidification of the interior of the JES occurred. Sediment cores were retrieved using a multi-corer. In the sediment cores, a sharp decrease in the pH by 0.3–0.4 pH units was observed in the subsurface horizons (0–10 cm) compared with the pH of the seawater from the bottom horizons. The TA in the porewaters was significantly higher than that in the overlying seawater. The anaerobic degradation of organic matter is probably the main cause for the increasing TA in the sediments. The porewaters were significantly undersaturated with calcite and aragonite, except in that from the shallowest station, where the sediments below 7.5 cm were saturated, and even supersaturated, with calcite and aragonite. A linear correlation between the dissolved inorganic carbon and the TA for sediments with a slope of 0.9993 was found, despite there being potentially different ways for the diagenesis of the organic matter to occur. The diagenesis of organic matter in the top sediments of the JES forms gradients of TA and CO2* concentrations on the interface of “bottom water–sediments”. Averaged fluxes of TA and dissolved inorganic carbon (DIC) from the sediments to the bottom waters estimated by means of Fickian diffusion were calculated as 44 and 89 mmol/(m2 year) for TA and DIC, respectively

The influence of long-term housing in enriched environment on behavior of normal rats and subjected to neonatal pro-inflammatory challenge

It is well known that neonatal pro-inflammatory challenge (NPC) acquire a predisposition to the development of a number of neuropsychiatric diseases: depression, anxiety disorders, autism, attention deficit hyperactivity disorder. Symptoms of these diseases can manifest themselves in adulthood and adolescent after repeated exposure to negative influences. Preventing the development of the negative consequences of NPC is one of the main tasks for researchers. The exposure to an enriched environment (EE) was shown to have anxiolytic, anti-depressive, and pro-cognitive effects. The present work was aimed to investigate the effects of the long-term EE on anxious-depressive and conditioned fear behavior in normal male and female rats and subjected to NPC. The NPC was induced by subcutaneous administration of lipopolysaccharide (LPS, 50 μg/kg) on 3d and 5th PNDs. The control animals received saline (SAL). The rats were placed in the EE from 25 to 120 PND. Animals housed in the standard conditions (STAND) served as controls. In adult female and male rats of the STAND groups, LPS did not affect the anxiety, depressive-like behavior and conditioned fear. The EE increased motor and search activity in males and females. In the open field, the EE reduced anxiety in males of the SAL and LPS groups and in females of SAL groups compared to the STAND housed animals. In the elevated plus maze, the EE decreased anxiety only in males of the SAL group. In the sucrose preference test, the EE did not change sucrose consumption in males and females of SAL and LPS groups, while, in the forced swimming test, the EE reduced depressive-like behavior in females of both SAL and LPS groups. The enrichment decreased the contextual conditioned fear in male and female of SAL groups, but not of the LPS group, and did not affect the cue conditioned fear. The corticosterone reactivity to the forced swimming stress increased in males of the EE groups. The basal level of IL-1beta in blood serum decreased in males of the SAL-EE group. Thus, the EE reduced anxiety in males, depressive-like behavior in females, and contextual conditioned fear in males and females compared to the STAND housed animals. Although the NPC did not affect these behaviors in the STAND groups, LPS prevented the beneficial EE effects on anxiety and conditioned fear. The opposing effects of LPS were dependent on sex and type of testing