Interdisciplinary Description of Complex Systems最新文献_第5页

Analysis of Tolerance in Six European Mediterranean Countries 6个欧洲地中海国家的耐受性分析

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Interdisciplinary Description of Complex Systems Pub Date : 2022-12-30 DOI: 10.7906/indecs.20.6.1

Mateja Plenković, Josip Ježovita, Vanesa Varga

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Evaluating Restaurants’ Profitability of a Daily Deal Promotion 评估餐厅每日团购促销的盈利能力

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Interdisciplinary Description of Complex Systems Pub Date : 2022-12-30 DOI: 10.7906/indecs.20.6.6

Nina Angelovska

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Augmented Reality in Business and Economics: Bibliometric and Topics Analysis 商业和经济中的增强现实:文献计量学和主题分析

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Interdisciplinary Description of Complex Systems Pub Date : 2022-12-30 DOI: 10.7906/indecs.20.6.5

I. Jajić, Sarwar Khawaja, Fayyaz Hussain Qureshi, M. Pejić Bach

引用次数: 2

The Causal Effect of Mountain Partnership on the Environment 山地伙伴关系对环境的因果效应

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Interdisciplinary Description of Complex Systems Pub Date : 2022-12-30 DOI: 10.7906/indecs.20.6.2

Z. Šergo, J. Gržinić

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The 2022 Ranking List of Citation Analysis Researchers using h-Index 利用h-Index的引文分析研究人员2022年排名

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Interdisciplinary Description of Complex Systems Pub Date : 2022-12-30 DOI: 10.7906/indecs.20.6.8

G. Mester

引用次数: 2

Impact of Remittance Inflows on Selected South-East European Economies: A Panel Auto-Regressive Distributed Lag Approach 汇款流入对特定东南欧经济体的影响:面板自回归分布滞后方法

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Interdisciplinary Description of Complex Systems Pub Date : 2022-12-30 DOI: 10.7906/indecs.20.6.3

Filip Kokotović, Petar Kurecic

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Genuine Forgery Signature Detection using Radon Transform and K-Nearest Neighbour 基于Radon变换和k近邻的真品伪造签名检测

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Interdisciplinary Description of Complex Systems Pub Date : 2022-12-30 DOI: 10.7906/indecs.20.6.7

K. Kumar, Bharath Kurki N., Gururaj Harinahalli Lokesh, Francesco Flammini, Sunil Kumar D.S

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Investigation of Leadership Competences of Project Managers in Construction Industry 建筑业项目经理领导能力调查研究

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Interdisciplinary Description of Complex Systems Pub Date : 2022-12-30 DOI: 10.7906/indecs.20.6.4

Ivana Šandrk Nukić, Josipa Matotek, Dolaček-Alduk Zlata

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Accounting and Tax Regulation of Cryptocurrencies 加密货币的会计和税收监管

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Interdisciplinary Description of Complex Systems Pub Date : 2022-10-31 DOI: 10.7906/indecs.20.5.9

Ivana Martinčević, V. Sesar, K. Buntak, I. Miloloza

{"title":"Accounting and Tax Regulation of\u0000 Cryptocurrencies","authors":"Ivana Martinčević, V. Sesar, K. Buntak, I. Miloloza","doi":"10.7906/indecs.20.5.9","DOIUrl":"https://doi.org/10.7906/indecs.20.5.9","url":null,"abstract":"The digital age creates new concepts, methods, and rules that are affecting the accounting process which presents new challenges in accounting practice. One of the most significant changes and innovations within accounting processing and the financial industry is the emergence of cryptocurrencies that create a completely new financial business concept. Cryptocurrency is the equivalent of electronic money and is completely digital. Cryptocurrencies and transactions with cryptocurrencies are frequent appearances in todayʼs modern business but are not fully regulated. Accounting and tax treatment in the Republic of Croatia and other European Union countries but also beyond is not fully established and adjusted for doing business with cryptocurrencies. Due to the mentioned lack, cryptocurrencies and their transactions require strict regulation and adjustment operations. This article aims to investigate the development of cryptocurrencies and their involvement in the financial industry and business environment, with a focus on the accounting and tax treatment of cryptocurrencies within the accounting profession. Cryptocurrencies are rapidly developing on a daily basis and pose a significant challenge to the financial industry and especially their regulation within the accounting profession. A systematic literature review was undertaken to provide an overview of the related area of cryptocurrencies and their accounting and tax treatment. The terms (“cryptocurrency”) and (“accounting” OR “tax”) were used to collect data. The papers were reviewed to investigate whether a cryptocurrency control system has been established from an accounting and tax point of view and whether it functions as such but also its impact on the financial industry. Results indicate that the main problem that arises around the concept of cryptocurrencies and their accounting and tax treatment is insufficient regulation and inconsistencies in the implementation, monitoring, and evaluation of cryptocurrencies in the field of accounting at the local but also global levels.","PeriodicalId":54126,"journal":{"name":"Interdisciplinary Description of Complex Systems","volume":"62 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72649930","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Croatian Hospital System: Insight into a Case of Financial Unsustainability 克罗地亚医院系统:洞察财政不可持续的案例

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Interdisciplinary Description of Complex Systems Pub Date : 2022-10-31 DOI: 10.7906/indecs.20.5.7

Zoran Bubas

{"title":"The Croatian Hospital System: Insight into a Case of Financial Unsustainability","authors":"Zoran Bubas","doi":"10.7906/indecs.20.5.7","DOIUrl":"https://doi.org/10.7906/indecs.20.5.7","url":null,"abstract":"This article shares some unusual insights into the natural and financial operations of the Croatian hospital system. It reveals a puzzling observation: the financial indicators of costs and hospital spending are on the rise, while at the same time, natural indicators, e.g., the number of hospital days and discharged patients, are declining. Physician numbers are increasing while hospital days of treatment are decreasing, and certain drugs consumption has been increasing without a corresponding increase in their patients. These are only some of the examples which are discussed in this publication. Stakeholders in healthcare insist that the hospital system is underfunded, while public finance, which sees financial sustainability through the prism of fiscal restraint, highlights uncontrolled growth of healthcare expenditures as key. Each has an element of truth, but neither is verifiably right or wrong. Due to the absence of a shared understanding of the dimensions of the problem, healthcare, and public finance have created a status quo of hidden deficits and government bailouts. A comprehensive response to this longstanding issue requires open and sincere communication of all public sector functions stakeholders on societal priorities. No matter how much it has been generally accepted so far, healthcare should no longer be a public function whose expenditures are regularly insufficiently planned in the budget, because under the pretext that the lives and health of citizens are at stake, it is irresistibly easy to subsequently cover the lack of financial resources.","PeriodicalId":54126,"journal":{"name":"Interdisciplinary Description of Complex Systems","volume":"13 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84926409","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0