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Specifics of accounting for software sale using modern IT

Karpychev V.Yu. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( kavlyr@yandex.ru )

Shal'nova Yu.P. National Research University Higher School of Economics – Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( julia.shalnova@gmail.com )

Journal: International Accounting, #14, 2017

Subject The article considers the specifics of accounting for software selling and granting the right to use it via the Internet.
Objectives The study aims to review legal regulations pertinent to software sale using modern retailing forms and information technologies, and to identify key problems and solutions.
Methods The paper involves methods of systems approach, logical and comparative analysis, historical analysis, legal comparison, formal analysis, etc.
Results We examine available options for payment and delivery of software, procedures for preparation and transfer of transaction documents to the buyer. Special focus is on modern payment technologies such as electronic payment (EP) systems. We highlight the ambiguity of electronic money accounting in the accounts of internet stores, discuss the specifics of documentary evidence, and define areas of improving the legal regulation of selling software online, using modern IT.
Conclusion and Relevance Currently, selling software online with the application of new retailing forms and modern IT requires improvement of regulations on electronic payment system functioning. It is necessary to develop regulatory instruments and methodological documents for electronic money accounting, electronic message validation, etc.


Export of software as a driver of the national economy: Specifics, trends and prospects

Karpychev V.Yu. National Research Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( kavlyr@yandex.ru )

Shal'nova Yu.P. National Research University Higher School of Economics – Nizhny Novgorod, Nizhny Novgorod, Russian Federation ( julia.shalnova@gmail.com )

Journal: National Interests: Priorities and Security, #7, 2017

Importance The article examines the contemporary condition and areas for exerting the comprehensive effect on the macroeconomic efficiency of software export deals.
Objectives The research explores the specifics of software export deals and determines key trends, issues and solutions.
Methods Studying the salience and issues of software exports, we use methods of a systems approach, logic and comparative analysis, grouping, legislative methods (legislative history, legislative comparison, legal formality), etc.
Results We propose the definition and reveal the economic substance of software export. We also demonstrate growth trends in software export and its significance for the national economy. The research scrutinizes some specifics and issues impeding the sector management. We analyze legislative aspects of software export and showcase that the sector should be governed in a comprehensive manner. The article highlights the specifics of customs, export and currency control over foreign trade in software.
Conclusions and Relevance Currently, being a driver of the national economy, software export entails a thoughtful revision of fiscal, social and economic efficiency of the IT sector provided requirements of the economic and national security are met. The findings can be used in theory and practice to conduct an economic analysis of software export transactions, law-making and law enforcement, relevant researches.


Managing the TCO of an information system: current state and prospects

Karpychev V.Yu. Nizhny Novgorod State Technical University named after R.E. Alekseev, Nizhny Novgorod, Russian Federation ( kavlyr@yandex.ru )

Journal: Economic Analysis: Theory and Practice, #8, 2015

Importance The need to increase the competitiveness of domestic enterprises leads to the search for new forms and methods of control of their economic efficiency. One of possible solutions to this problem is to optimize the cost of information technologies that significantly affect the final economic characteristics of enterprises. For this purpose, various approaches to the study and improvement of economic parameters of information systems have widespread application in foreign countries.
     Objectives This article attempts to analyze the well-known methodology of assessing the Total Cost of Ownership (TCO) of information systems and its application in Russia, to determine the extent of its importance, current trends, specifics, constraints and prospects for application.
     Methods To achieve the objectives, I used the methods of comparative analysis, extrapolation, trend analysis, and others.
     Results I analyzed various aspects of the methodology of assessing the total cost of ownership of information systems and its application in Russia. I investigated the factors constraining the widespread use of the methodology. The study includes the consideration of possible alternative solutions to minimizing total cost of ownership of information systems.
     Conclusions and Relevance I conclude that at present, when the problem of reducing total cost of ownership of information systems is relevant, the wide use of respective well-known foreign techniques of this indicator evaluation is limited by a number of factors having different nature. It is possible to overcome the considered constraints, if there is growing demand for modern tools of improving enterprise performance. Such demand originates with increasing organizational maturity of enterprises.


Using smart contracts in contract activity: Transaction costs and limitations

Karpychev V.Yu. Nizhny Novgorod State Technical University named after R.E. Alekseev (NNSTU), Nizhny Novgorod, Russian Federation ( kavlyr@yandex.ru )

Journal: Economic Analysis: Theory and Practice, #8, 2019

Subject The article investigates transaction costs of contract activities, using the smart contract modern digital technology.
Objectives I examine special features of transaction costs related to the use of smart contracts, define primary sources of transaction costs and factors affecting them, and focus on developing a new approach to their reduction.
Methods The study employs methods of systems approach, functional modeling, classification, expert and functional cost analysis, etc.
Results I offer a functional model of a smart contract. Using a model, I look at the structure, content and nature of transaction costs arising during contractual activities involving such contracts. The paper introduces the smart cost concept. I also describe the main limitations of the smart contract technology affecting the structure and size of transaction costs, and show how the latter change compared to traditional contract costs. I suggest a new technique for transaction cost evaluation, integrating the modern methodologies for the study of business processes. Finally, I discuss prospects and conditions for introducing the smart contract technology in contract activities. The findings may be applied both in theory and in practice for economic analysis of transaction costs associated with the development and usage of smart contracts.
Conclusions Prospects for the extensive use of smart contracts in contract activities are determined by the possibility of reducing their distinctive smart costs. These arise from technological and semantic limitations of methods and platforms of smart contract design. To overcome current constraints, it is crucial to have special academic research on technology in economics.


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