CC BY
7
№ 5. doi: 10.19080/PBSIJ.2017.05.555674.
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6. Young K. Internet addiction: Diagnosis and treatment consideration // Journal Contemporary Psychotherapy. - 2009. - № 39. - С. 241-246.
УДК 657.22
Gabdullina A.F.
undergraduate student of faculty «Tax andtaxation» FGOBUVO «Financial University under the Government of the Russian Federation», Moscow the research supervisor - Polenova S.N., professor of Department of
account,theanalysis and audit of FGOBUVO «Financial University under
theGovernment of the Russian Federation», Moscow TRANSFORMATION TO PROFESSIONS OF THE ACCOUNTANT IN CONDITION OF THE DEVELOPMENT OF THE DIGITAL ECONOMY
Abstract
The Digital economy - a step to light future onward. The Appearance new technology vastly simplifies the life of the people due to automations ensemble operation, which were earlier executed person. At the innovation endanger existence of the row profession, including professions of the accountant, which was recently considered the most important and necessary for each company. And today this profession saves its value, however accountant "yesterday" and accountant "today" - two absolutely profession miscellaneous since for groups of ten of the years profession accountant was transformed and problems of the accountant for these years also changed.
Keywords: digital economy, automation, accounting, profession, accountant.
The Digital economy - economic activity, basing on digital technology. The Rash development new technology touches all spheres to public life and cardinal changes the relations between people. For instance, if earlier taxpayer straight, by means of the personal meeting gave the declarations tax organ, that now this operation can be realized in electronic form, through the personal cabinet of the taxpayer. Introducing the new programs, computerization, new equipment - all these influences upon life of the people and on transformation of the row profession.
For a long time on economic forum is discussed possible disappearance
such profession, as accountants, lecturers, librarian, travel agents, about than also witnesses "atlas new profession", designed by agency of the strategic initiatives (the ACES) along with school of management "Skolkovo". This handbook contains information about occupations that may disappear in the next 10 years.The Profession of the accountant - one of disappearing profession, in the opinion of developer.
Today the financial sector is an intermediary that helps regulate the redistribution of capital. Almost no one disputed its significance a couple of decades ago. However, the trend has changed: in the economy of the new time, there is a reduction in the number of intermediary people, replacing them with automated systems that allow for more accurate analysis, allow for a much smaller number of errors and do not require high costs (for maintenance).
Speaking about the automation of information systems, it is impossible not to take into account that not all types of tasks are capable of performing machines or programs. Routine operations, regardless of their complexity, can indeed be replaced with the help of the generated algorithms, but when it comes to creative and professional approach and peculiar nuances, the risk of errors in the process of their implementation using software resources cannot be excluded.
Following the development of the economy there are changes in the legislation. In the area of accounting procedures, the Federal Law "On Accounting" (2011) is currently in force, which obliges economic entities to keep records and prepare accounting (financial) statements of economic activities. In large and medium-sized enterprises, entire departments are formed that are responsible for accounting — accounting. Thus, the importance and necessity of the profession of an accountant are regulated by law. The Ministry of labor and Social Protection of the Russian Federation also emphasizes the great importance of the accountant profession: the main portal published a record of its relevance and said that "the accountant profession will not lose its relevance over time, since no company, private or public, can conduct full-fledged activities without accounting". Indeed, the registration of cash flows, goods, operations were, are and will be, only the method of processing and structuring this data is changing.
Digital economy is inextricably linked with the emergence of new computer programs that facilitate the work with data. So, in accounting for recent years, the approach to data collection and processing has changed dramatically, such programs as 1C appeared: accounting, Boss, Sail-Enterprise, ERP Galaxy. Speaking about the program 1C: accounting and its modifications, it is important to emphasize that the program allows you to integrate data from several companies in one information base. This simplifies the accounting of lists of products, cost items, counterparties, as a single system allows you to keep track of everything in one program. The second advantage of the program is the ability to assess inventories. Moreover, in addition to the standard method of evaluating materials at an average cost, in new versions, a function is available for evaluating using FIFO and LIFO methods, that is, methods allowing to determine the actual cost of inventories depending on the order of their release from the warehouse.
The third important feature of this program for automating accounting is the presence in it of a separate chart of accounts for tax accounting, which simplifies the comparison of data in tax and accounting and thus reduces possible errors. Programs are constantly being improved, as developers seek to simplify the work in the program for automating the accounting process as much as possible and to make it convenient for everyone. So, in the new version of the 1C: accounting program, the possibility of accounting for individual entrepreneurs applying the simplified tax system (STS) has appeared. Also, the program allows you to automate various sections of accounting, such as materials, cash, wages, goods, calculations with customers, calculations with staff, calculations with suppliers and contractors and others. Today, most organizations use accounting software. For example, the 1C accounting program: accounting is used by such companies as IZHSTAL OJSC, Gazprom invest Zapad LLC, Gazprom Transgaz Volgograd LLC, KAMAZ OJSC and others. However, the lack of computer programs is the complexity of their development, especially by the older generation of specialists, and the difficulty of integration with the data of other programs.
Consequently, the role of the accountant profession is changing dramatically: most of the accounting and tax accounting data is generated automatically due to many factors, including the mandatory use of cash registers during intermediary operations. Therefore, at present, the main task of an accountant is to form the most optimal accounting policy for a particular organization, select methods for evaluating and accounting methods for its facilities, analyze incoming data, interpret them, identify reserves for improving the organization's performance, and develop measures for their implementation.
Thus, digital technologies are inseparably linked with the promotion and improvement of computerization of accounting activities and software development. However, new programs do not replace people, do not force professions out of the market. On the contrary, they expand the range of tasks and only change the functions of a particular profession. Routine work is performed by the machine, but the number of tasks facing the specialist in the field of accounting is not reduced. On the contrary, there are more tasks, and they are closely related to constant analysis and the ability to predict the financial condition of a company. Therefore, it is hardly possible to speak about the disappearance of the profession "accountant". Professional skills and abilities are only transformed and developed, but they continue to exist even in the era of the digital economy.
List of the used literature:
1. Атлас новых профессий: сайт инновационного центра Сколково [Электронный ресурс] // URL: // http: //www. skolkovo. ru/public/medi a/documents/research/sedec/SKOLKOVO SEDeC Atlas.pdf(дата обращения 21.12.2018)
2. Булыга Р.П. Трансформация профессий бухгалтера и аудитора под влиянием «фактора информатизации» //УЧЕТ. АНАЛИЗ. АУДИТ. - 2017. -№1. - С. 6-23.
3. Бухгалтер: сайт Министерства труда и социальной защиты
Российской Федерации ГЭлектронный ресурс] // URL: // http: //spravochnik.ro s mintrud.ru/professions/562
4. Нетесова О.Ю. Новые технологии бухгалтерского учета //Молочнохозяйственный вестник. - 2014. - №3(15). - С. 77-81.
5. Поленова С.Н. Теория бухгалтерского учета: учебник. - М.: Издательско-торговая корпорация «Дашков и К°». - 2013. - 464 с.
6. Поленова С.Н. Требования к профессиональному бухгалтеру в российской предпринимательской среде // Бухгалтерский учет в бюджетных и некоммерческих организациях. - 2014. - № 3(339). - С. 21-25.
7. Цивенко М.Ю. Трансформации профессии бухгалтера в условиях развития «цифровой экономики» // Молодой ученый. - 2017. - №48. - С. 100102.
УДК 159.99
Kamneva Yu.A. Student at the Faculty of Pedagogy, Psychology and Communicative Studies Kuban State University Russia, Krasnodar Volkodav T. V.
Ph.D., associate professor in the Department of English Philology and
in the Department of Pedagogy and Psychology
Kuban State University Russia, Krasnodar
GADGET ADDICTION AS A HABIT
Abstract:
The article is devoted to the problem of 'gadget addiction' on the basis of the experiment which involved the subject's survival without electronic devices, e.g., smartphone, iPod, laptop, etc. The study describes the subject's life changes throughout four stages of the experiment. The aim of the research is to help parents and teachers cope with the problem of gadget addiction in children.
Keywords: gadget addiction, addiction, habit, TV addiction, diagnostics.
Introduction
Today the real community disappears, and gadgets fill people's real life replacing it with the virtual ones. Modern teenagers spend a lot of time playing online games, watching YouTube videos of popular bloggers, chatting online in social media, etc.
People are used to checking their phones every five minutes. We can frequently hear a phrase "I can't live without my phone". Therefore, researchers call it a 'gadget addiction'. A child may develop this addiction earlier—starting from the age of 11. According to a recent research, attended by 2,200 young people, approximately 65% of children aged between 11 and 17 take their gadgets to bed to be able to browse the Internet before sleep or to play games [1]. Modern
