Abstract Nowadays for carrying out their activity, enterprises rely a lot on information and communication technology. In dynamic business environment characterized by many uncertainties, the accuracy speed of production are crucial. Internal external accountants prepare needed managers to make decisions. Advances made in technology ensure near real-time instant communication. This paper invest...

Globalization and digitalization lead to significant changes in society economy, including the field of taxation. Moreover, efforts governments many countries are aimed at implementing measures combat profit shifting ensure that budget revenues from corporate income tax VAT received proper amount. The article analyses main problems VAT, possible ways solve them near distant perspectives. With r...

The aim of the article is to present author’s concept steel market enterprises’ maturity for functioning in Industry 4.0. model based on assessment key technologies or pillars new industrial concept. proposed includes five levels investment under conditions fourth revolution (a five-point scale was used measure degree developed enterprises by implemented projects smart manufacturing...

Researchers have found that a one-sided focus on technology dominates many e-government projects; ICT has been used mainly as a tool to enhance the efficiency and service delivery of the government. In fact, e-government should achieve public innovation goals, such as redesigning information relationships among stakeholders, enhancing citizen participation in the policymaking process, and reinf...

The French household electricity market currently dominated by EDF, is going to be opened up to free market economy. In this context, a better understanding of its customers behaviour would be a key feature for the success of the company. To achieve this goal, EDF holds two information sources i.e., a comprehensive customers' invoicing file with few individual data though, as well as survey res...

OBJECTIVE To evaluate the viability of a professional specialist in intra-hospital committees of organ and tissue donation for transplantation.METHODS Epidemiological, retrospective and cross-sectional study (2003-2011 and 2008-2012), which was performed using organ donation for transplants data in the state of Sao Paulo, Southeastern Brazil. Nine hospitals were evaluated (hospitals 1 to 9). Lo...

Mexico has kept electronic records of all taxable transactions since 2014. Anonymized data collected by the Mexican federal government comprises more than 80 million contributors (individuals and companies) almost 7 billion monthly-aggregations invoices among between January 2015 December 2018. This includes a list ten thousand already identified as tax evaders, due to their activities fabricat...

As expected, technologic innovations in the field of dentistry have been extensive in recent years. Most important advances have been made in the use of computers, telecommunication technology, digital diagnostic imaging services, devices and software for analysis and follow-up. Nowadays, it is hard to imagine a dentistry clinic without computerized patient registry, electronic invoicing, digit...

BACKGROUND In India, access to medicine in the public sector is significantly affected by the efficiency of the drug procurement system and allied processes and policies. This study was conducted in two socioeconomically different states: Bihar and Tamil Nadu. Both have a pooled procurement system for drugs but follow different models. In Bihar, the volumes of medicines required are pooled at t...

Corruption will likely appear on everyone’s list of factors obstructing Nigeria’s path toward sustainable development; yet, rather than decrease, corruption has proliferated to all segments of Nigeria, making it the "common cold" of Nigeria’s social ills. Typical responses to corruption have involved the overthrow of whole regimes or removal of individual officials implicated in the incidences ...