Compendium of customs valuation A new edition of the European Commission's Compendium of customs valuation has been published.
Potential Use Annotation. Big Data BD is one of the most commonly used terms in the modern world of business and information technology.
The main features of BD quantity, speed, and variety introduce to unique processing of large information amounts, regardless of their scale, storage and computational complexity, analytical and statistical correlation. The significant emergence and potential use of BD has affected business accounting and financial auditing by replacing the long-used mechanical data collection and completion processes with automatic ones, comparing and searching for correlations between different structure and nature data.
Balanced cryptocurrency regulation: an industry-regulator discussion - World Economic Forum
According to analysis, the main advantages of applying the BDA in the audit process are related eu cryptocurrency regulation faster and more efficient execution of procedures, obtaining more detailed results, grouping and comparing data according to selected criteria.
In the meantime, cons of BD application are related to the additional professional supervision requirements and the proper data analysis in order for the correct results interpretation.
The paper presents the conceptual model, which eu cryptocurrency regulation the relationships between BDA tools and financial audit procedures. In addition, the model shows factors and risks, which have impacts on internal and external environment of clients, the applicability of specific audit procedures.
Papildyti Stiebas Europe needs to remain competitive in the global digital race for creation of new technologies e. AI, IoT, blockchain for which cultural and creative sectors and industries are important generators of content, products and services. Europa turi išlikti konkurencinga pasaulinėse skaitmeninėse naujų technologijų pvz.
It was found that the application of the model in the procedures includes testing of 5 relationships, i. Research Methods: comparative and systematic analysis of the literature; content analysis; statistical data analysis; graphical analysis.