The education sector is subject to significant changes due to the increasingly active spread of digital technologies. Usually, the trends in the implementation of digital technologies in educational and research activities are set by commercial organizations – private universities, business schools, corporate universities. But public universities and institutions start to think more and more about digital transformation. However, evolutionary path of universities’ digitization was destroyed by the spread of Coronavirus (COVID-19). It was decided to completely close universities, all students started to study from home. In this paper, we aimed to start a discussion about distance learning satisfaction among professors and lecturers; understand their vision about e-learning and the current stage of universities’ digitization. After examination of the current state of university digitization, we have identified major problems which become an obstacle during pandemic.
The emergence of the digital economy and increased activity in cyberspace have led to the creation of new technologies and digital products such, as non-fungible tokens (NFT). The article presents the arguments that justify the need to study NFT as an object of legal relations and an object of accounting. A brief description of these items has been given; their types and market of circulation have been studied, and, also the current legal provisions, Russian accounting standards and international financial reporting standards have been analysed. To define NFT as an accounting object, the types of accounting objects enshrined in Federal Law No. 402-FZ “On Accounting” have been considered and the criteria for their attribution in relation to NFT have been analysed. The legal and accounting problems associated with the emergence of a new object have been highlighted and the ways for further research in the field of creating an accounting methodology for NFT as a specific and highly promising digital product have been defined.
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