The current stage in the development of the construction industry is its digitalization, which requires the transformation of processes and models based on the use of digital platforms and twins. Datasets in a construction project accumulates quickly and becomes difficult to store and process due to the large file sizes of CAD,GIS and BIM technologies. Managing such datasets is a complex problem, since the usefulness of such data lies in ensuring that it is available and used as needed by all participants in a construction project. The article proposes to develop an information system for creating digital twins of construction project management as an integrator of digital tools based on Big Data Analytics and BIM technology, which is already the standard for the digitalization of the construction industry. The study describes four types of digital twins and ten properties of Big Data required for construction project. Conceptual model of Big Data domains for construction project and BIM-model of Big Data exchange and information transfer for construction project digital twin are considered. The authors propose a framework for creating digital twins of construction project management that uses three main components: BIM-models, Big Data Analytics and Knowledge Base. The results of the study are structure of information system of creating digital twin of territory urban planning project for Design Company and example using a BIMoriented software product. Keywords—BIM-model, Big Data, digital twin, construction projectmanagement, digital construction
The study of accounting digitalization in the context of business processes digitalization is an actual and modern problem. Methods used: analysis and synthesis, graphic methods, the method of comparisons, the cause-and-effect method. The purpose of the article: the determination of the stages of business processes digitalization, the formation of directions for digitalization of accounting, the identification of opportunities and threats. Tasks of the article: research of modern trends, advantages and disadvantages of digitization; determination of the features of digital technologies introducing; formation of the directions and problems of digitization of accounting. As a result, modern trends, advantages, and disadvantages of digitalization were outlined, its process was built, and the main directions of digitalization of accounting were proposed. The obtained results can be used by business managers to build the process of digitalization and determine further directions of digitalization of accounting. Further research may include legal support for the digitization of accounting and its improvement.
For the rational accounting management of the food industry enterprises the procedural issues of accounting policy establishment have been determined. Objective. The purpose of this article is to justify the institutional provisions and the development of recommendations for improvement of accounting policy of the food industry enerprises. Method (methodology). General scientific methods (analysis, synthesis, induction, deduction, concretization, abstraction, method of historical and logical research), methodical approaches to study the object of research (sampling, generalization, modeling, review, calculation, comparison, testing) and principles of formation and functioning of the accounting system at the food industry enterprises became the methodological basis of the research. Results. As part of the study, methodological aspects of formation of the enterprises’ accounting policy have been developed. These aspects are based on the study of the principles, methods and procedures that are used for accounting and the reflection of information about it in mandatory and voluntary reporting. In the structure of the accounting policy of food industry enterprises, in contrast to traditional practice, it is proposed to allocate such mandatory elements as: regulatory support; internal regulations that define the content of the accounting policy. The food industry enterprises are divided into four groups by the principles of accounting policy. The first group includes principles that are responsible for the comprehensive presentation of information in the accounting and reporting of the company (inclusivity; collaboration; transparency). The principles of the second group provide focus of all provisions of the accounting policy (focus on management decision; focus on demand). The third group of principles is responsible for the reliability of accounting results (transparency, openness and reliability). It has been proved that the principles of the fourth group (firmness, constant improvement, integration) contribute to support the adequacy of accounting policy to the requirements of the time. In forming the Accounting Policy Order of the food industry enterprise it is offered to introduce the item "Environmentally-oriented activity", at filling which the interests of all stakeholders (owners of the subject of economy, workers, counteragents, society, state as a whole) are considered. Besides, it is offered to adhere to the principles of the natural capital’s accounting policy and disclose the main methods of its assessment and accounting. The novelty of the results lies in the scientific substantiation of the theoretical and methodological principles of accounting policy formation in the context of sustainable development of food industry enterprises.
The purpose of the article is to investigate the potential of environmental taxation in the regulation of ecological responsibility and ensuring the pro-environmental behaviour of economic entities. To study the theoretical basis of environmental taxation and environmentally responsible behaviour, a bibliometric analysis of key words in scientific articles published on this topic was conducted. The results of the bibliometric analysis show that aspects of environmentally responsible behaviour are presented in the list of keywords that mediate the study of environmental taxation. Thus, pro-environmental behaviour is defined by the necessity of health risks avoiding, clean energy technology providing, waste generating reducing etc. The impact of environmental taxes on various aspects of environmentally responsible behaviour was modelled on the sample of six European countries (Belgium, France, Austria; Finland and Denmark) for 1994-2019. The results of the calculations show that environmental taxes have limited effectiveness in regulating various aspects of environmental liability. So, the average growth of environmental taxes revenue by 1 USD million provides a decrease in the Eco-Innovation Index by 0.001 point; the slow rise in CO2 emissions (less than 0.000 %) and the growth in tobacco use (about 0.000 %). On the other hand, environmental taxes do not influence the country’s environmental performance, as well as on the total alcohol consumption and renewable electricity consumption and output. Thus, an approach to the establishment of tax benefits for enterprises was proposed, considering the results of changes in the environmentally harmful effects they produce.
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