Suchergebnisse

Digitalization changes accounting, the profession, as well as accounting information by setting new trends in their development. Emerging trends are a challenge for professional accountants who may be negatively affected by the many opportunities offered by the modern world and digitalization, and thus deviate from the "right path". Therefore, the role of accounting ethics is constantly growing. Accountants' ethics is a key factor that helps build trust with stakeholders. Identifying ethical issues and their timely elimination is a significant contribution of accountants to risk management in the organization.

Conspirology as interpretation of movement of history through the conspiracy theory becomes modern popular discourse. It is investigated by history, political science, psychology, philosophy and philology. In literature conspirology generates the special narrative formula - the conspiracy novel. The article deals with the basic characteristics of the formula: plot search and exposing of conspiracy theory, subjective narration, action composition, polar system of characters, images and motifs of mass-media, etc. ; В статье рассматриваются базовые характеристики особой повествовательной формулы - конспирологического романа: фабула поиска и разоблачение теории заговора, субъектная наррация, остросюжетная композиция, полярная система персонажей, массмедийные образы и мотивы и т. д.

Digital communications are part of the mandatory knowledge and skills that determine the degree of readiness for professional realization today. At the same time, they are an indispensable condition for social inclusion and an increasingly distinct indicator in determining the degree of development of modern societies. The article reviews the different reference frameworks of knowledge, skills, and competences in the field of digital communications, media literacy, new communication technologies, as well as the policies of the European Union in this area. The different reference frameworks can be used as a reliable tool by educational institutions to increase media literacy in general, but also to create a mechanism for more specialized professional education in the field of communications, especially in journalism, PR, and communication management.

Стаття присвячена дослідженню економіко-організаційних передумов використання фінансового лізингу у тіньових схемах. На підставі проведенного аналізу спрогнозовано подальші тенденції використання фінансового лізингу в тіньових схемах. Подано пропозиції з детінізації лізингових операцій та оздоровлення конкурентного середовища економіки України.