Drought directly and indirectly affects human society in a number of ways. In many regions of the world climate change will exasperate the effects of droughts, affect national economies more intensely. The main aim of this article was to catalogue and analyze the drought impacts in the 11 Central and South Eastern European states located in the Danube river basin. The identification of dry episodes was based on information from publicly available sources, namely, newspaper and journal articles that reported drought impacts. Information on drought impact occurrences was classified into one of five defined categories in which the drought impact report was most clearly manifested (i.e., agriculture, forestry, soil systems, wildfires and hydrology). In terms of the spatial distribution of drought impacts, individual recorded events were analyzed at the level of EU NUTS regions (or their equivalent in non‑EU countries). The analysis highlights country‑specific vulnerability to drought. Furthermore, gradual increases in drought events and the number of reported impacts were identified, which was particularly evident in the agricultural sector.
Cloud technology, as an innovative way of data processing and storage, is one of the latest trends in the world of information technology. Adopting these technological solutions is one of the primary ways to ensure the efficiency of the accounting information system, so today the focus is more and more on cloud accounting, or, how it can often be heard, online accounting, web accounting, or virtual accounting system. The aim of this paper is to point to specific features of applying cloud technology in accounting-opportunities it provides, as well as risks arising from it. In addition, by presenting the benefits that cloud-based accounting brings to companies implementing this technology as well as users of financial information, the authors aim to encourage and stimulate companies in the Republic of Serbia to use the growing cloud services market and introduce this technology into their accounting information systems.
The Covid-19 pandemic and the measures introduced to prevent its further spread have undoubtedly led to significant business uncertainties regarding the going concern principle. Not only has the global economy experienced negative effects of the pandemic, but a number of professions as well, including auditing. With their significant responsibility in assessing the going concern, auditors face a number of challenges. The aim of this paper is to point out the need for more extensive consideration of auditors in assessing the going concern, as well as the challenges auditors face in a pandemic and the ways in which they overcome these limitations.
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