Integrated Science in Digital Age 2020

Preface
Contents
Blockchain and Cryptocurrency
Trade Route: An Anonymous P2P Online Exchange Market Using Blockchain Technology
	Abstract
	1 Introduction
	2 Privacy and Security
	3 The Idea of Anonymous on the Web
		3.1 Why Anonymous?
		3.2 Criminal Activities?
	4 The Dark Side of Anonymity and Bitcoin-Based Operations
	5 Current Anonymous e-Commerce Solutions
	6 Blockchain Technology and Proposed System
		6.1 Blockchain Technology
		6.2 System Requirements
		6.3 Representation of the “Trade Route” Proposed System
	7 Conclusion and Future Work
	References
Computer Law and Security
Approaches to Identify Fake News: A Systematic Literature Review
	Abstract
	1 Introduction
	2 The Evolution of Fake News and Fake News Detection
	3 Research Method
		3.1 Research Objective
		3.2 Search Terms
		3.3 Selection Criteria
		3.4 Flowchart of Search Process
	4 Findings
		4.1 Language Approach
		4.2 Topic-Agnostic Approach
		4.3 Machine Learning Approach
		4.4 Knowledge Based Approach
		4.5 Hybrid Approach
	5 Conclusion
	References
Digital Accounting and Auditing
Balance Sheet (Statement of Financial Position) Transformation in the Light of New Digital Technology: Ukrainian Experience
	Abstract
	1 Introduction
	2 Research Method
	3 The Concepts of «Balance Sheet» and «Statement of Financial Position». The History of the Development of Balance Sheets in the World and in the Independent Ukraine in the Context of Approaching the IFRS and in Compliance with the EU Directive 2013/34/EU on Yearly Financial Statements
	4 Structure and Content of the Assets and Liabilities of the Balance Sheet. Suggestions for Improving the Statement of Financial Position in the Light of New Digital Technology
	5 Analytical Capabilities of the Balance Sheet in Conjunction with Other Forms of Financial Report. The Organizational Stages of the Analytical Study
	6 Conclusion
	References
Risk-Based Internal Control over Formation of Financial Reporting
	Abstract
	1 Introduction
	2 The Primary Approaches to Generate a Risk-Oriented System of Internal Control over the Formation of Financial Reporting
	3 Peculiarities of the Internal Control System for the Formation of Financial Reporting in a Construction Company
	4 Results
	5 Conclusion
	References
Development of Accounting in Digital Economy Era
	Abstract
	1 Introduction
	2 Impact of Digitalization on Accounting in Russia
	3 Results
	4 Conclusion
	References
Beneish Model as a Tool for Reporting Quality Estimation: Empirical Evidence
	Abstract
	1 Introduction
	2 Materials and Methods
	3 Conclusion
	References
Peculiarities of the Capital Account Formation in the Period of Reorientation of Accounting to Double-Entry Method
	Abstract
	1 Introduction
	2 Research Method
	3 A Brief History of Research on the Datini’s Sole Proprietorships and Companies and Their Accounting System
	4 Organization of Activity in the Company in Avignon
	5 Corpo, Sovracorpo and Their Accounting
	6 Conclusion
	References
Accounting Policy as the Key Factor of the Interaction of Various Types of Accounting in the Context of Digitalization of the Economy
	Abstract
	1 Introduction
	2 Research Results
	3 Conclusion
	References
Digital Business and Finance
The Main Approaches to Assessing Efficiency of Tax Administration and Control in the Context of Digitalization
	Abstract
	1 Introduction
	2 Relevance of the Task to Improve Tax Administration and Control
	3 Tax Control: Terminology and Forms
	4 The Role of Tax Control in the Tax Administration System
	5 Principles of Building an Effective Tax Administration and Control System
	6 The Risk-Based Approach and Digitalization of the Tax Control
	7 Analysis of the Main Approaches to the Formation of Models for Evaluating the Effectiveness of Tax Administration and Control
		7.1 Normative Methods for Assessing the Effectiveness of Tax Control
		7.2 Author’s Methods of Assessing the Effectiveness of Tax Control
	8 Results
	9 Conclusion
	References
Digital Technologies Development in Industry Sectors and Areas of Activity
	Abstract
	1 Introduction
	2 Digital Technologies Development Sector-Wise: Trends and Challenges
	3 Results
	4 Conclusion
	References
IPO – The Pattern of Hierarchy with a Variety of Alternatives upon Criteria
	Abstract
	1 Introduction
	2 Establishing the Modification of IPO Decision Making
	3 Conclusion
	References
The Problem of Agency Conflicts in Russian Corporations and Ways to Overcome It
	Abstract
	1 Significance of Agency Conflicts in the VBM Concept
	2 Problems of Using Common Approaches in Assessing the Quality of Financial Management
	3 Formation of Comprehensive Assessment of Quality of the Financial Management
	4 Conclusion
	References
Implementation of Digitization and Blockchain Methods in the Oil and Gas Sector
	Abstract
	1 Introduction
	2 Theoretical Background
	3 Research and Results
	4 Conclusions
	Acknowledgment
	References
Crowdfunding as a Source of Financing in Russia: PEST Analysis
	Abstract
	1 Introduction
	2 Essence of Crowdfunding and Its Practice in Russia and Abroad
	3 Methodology of Research
	4 Results of PEST Analysis
	5 Recommendations for the Development of Crowdfunding in Russia
	6 Conclusion
	References
Features of Accounting on Household Goods Accounts in Early Sole Proprietorships
	Abstract
	1 Introduction
	2 Research Method
	3 Organization of Activity in the Company in Prato
	4 Conclusion
	References
Digital Economics
Multi-agent Systems as the Basis for Systemic Economic Modernization
	Abstract
	1 Introduction
	2 Self-organization and Development - Emergent Properties of Multi-agent Systems
	3 Evolutionary Simulation Model of an Economic Agent
		3.1 A Subsection Sample
	4 Old and New Economic Paradigm
	5 Estimation of the Financial Bubble Share (SFB)
	6 Conclusions
	References
Financial Costs Optimization for Maintaining Critical Information Infrastructures
	Abstract
	1 Introduction
	2 Hazard Analysis in Critical Infrastructure Maintenance
	3 Simulation Models for CII Maintenance Cost Optimization
	4 Optimization of Time-Distributed CII Maintenance Costs
	5 Methodological Approaches to the Selection of Options for Insourcing, Sourcing or Outsourcing in CII Maintenance
	6 Conclusions
	References
Creation of a System for Climate-Related Risks Disclosures in Companies’ Reporting
	Abstract
	1 Introduction
	2 Literature Review and Current State of the Issue Assessment
	3 The Main Body
		3.1 Statement of Basic Materials
		3.2 Recommendations
	4 Conclusion
	References
Assessment of the Factors’ Impact on Innovation Activity in Digital Age
	Abstract
	1 Introduction
	2 Research Method and Database
	3 Research and Results
	4 Conclusion
	References
Strengthening the State’s Economic Security in the Tax Sphere: Problems and Prospects of the Russian Federation
	Abstract
	1 Introduction
	2 Materials and Methods
	3 Results
	4 Conclusion
	References
Digital Education
Using Smart Technologies at the Classes of Foreign Languages at a Non-linguistic University
	Abstract
	1 Introduction
	2 Discussion
	3 Results
	4 Conclusion
	References
The Focus on Students’ Attention! Does TikTok’s EduTok Initiative Propose an Alternative Perspective to the Design of Institutional Learning Environments?
	Abstract
	1 Introduction
	2 Terms and Concepts
		2.1 Learning Environments
		2.2 Educational Technology
		2.3 TikTok
		2.4 EduTok
	3 Method
		3.1 Literature Review
	4 Results and Discussion
		4.1 Discussion
	5 Conclusions and Implications
		5.1 Limitations
		5.2 Practical Implications for Educators
		5.3 Future Research
	References
Work of First-Year Students with Terminological Units
	Abstract
	1 Introduction
	2 Work of First-Year Students with Terminological Units
	3 Results
	4 Conclusion
	References
Accounting Student Training Trends at Russian Universities in Digital Age
	Abstract
	1 Introduction
	2 Literature Review
	3 Materials and Methods
	4 Discussion and Results
	5 Recommendations
	6 Conclusion
	References
Digital Engineering
Using Metrics in the Throughput Analysis and Synthesis of Undirected Graphs
	Abstract
	1 Introduction
	2 Flow Distribution and Graph Metrics
	3 The Euclidian Metric and the Best Quadratic Approximation of the Flow
	4 Multi-colour Flow and Synthesis Using the Euclidian Metric
	5 Synthesis Example
	6 Results
	7 Conclusion
	References
Machine Learning
Link-Sign Prediction in Signed Directed Networks from No Link Perspective
	Abstract
	1 Introduction
	2 Related Works
		2.1 Link-Prediction Problem
		2.2 Sign-Prediction Problem
	3 Understanding No-Link
	4 Experiments
		4.1 Datasets
		4.2 Evaluation Metric
		4.3 Experimental Results
	5 Conclusions
	References
Smart Cities in Digital Age
Smart Mobility: A Systematic Literature Review of Mobility Assistants to Support Multi-modal Transportation Situations in Smart Cities
	Abstract
	1 Introduction
	2 Methods
	3 Results
		3.1 Algorithms
		3.2 Applications
	4 Discussion and Conclusion
	Acknowledgements
	References
An Overview of Aspects of Autonomous Vehicles’ Development in Digital Era
	Abstract
	1 Introduction
	2 Theoretical Basics of Autonomous Vehicles’ Development
		2.1 Autonomous Vehicles: Types and Main Advantages
		2.2 Existing Regulation that Influences AVs Adoption
	3 Autonomous Vehicles Regulation
		3.1 Current Stage of Autonomous Vehicles and Electronic Vehicles Development
		3.2 The Problem of Legal Regulation of Autonomous Vehicles
	4 Legal Aspects and Further Changes
	5 Conclusion
	References
Health Policy and Management
Comparing Paper Versus Digital Registries When Introducing a Web-Based Platform Registration for Social Care Services
	Abstract
	1 Introduction
	2 Related Work
	3 Web-Based Platform
	4 Methods
	5 Results
	6 Discussion
	7 Conclusion
	Acknowledgements
	References
Digitization of Medicine in Russia: Mainstream Development and Potential
	Abstract
	1 Introduction
	2 Theory and Methodology of Research
	3 Results of the Study
	4 Discussion
	5 Conclusions
	Acknowledgment
	References
Impact of Macro Factors on Effectiveness of Implementation of Medical Care Safety Management System
	Abstract
	1 Introduction
	2 Results
	3 Conclusion
	References
Coronavirus Pandemic as Black Swan Event
	Abstract
	1 Introduction
	2 Nature of Coronavirus
	3 Coronavirus Spreading
	4 Coronavirus Social and Economic Impacts
	5 Conclusions
	References
Information Management
Use of Information Management Technologies in Housing and Communal Utilities
	Abstract
	1 Introduction
	2 Use of Information Technologies in Housing and Communal Utilities
	3 Results
	4 Conclusion
	References
A Comparative Study of Color Spaces for Cloud Images Recognition Based on LBP and LTP Features
	Abstract
	1 Introduction
	2 Local Binary Pattern and Its Variant
	3 Color Spaces
	4 Experimental Results
	5 Conclusion
	References
Knowledge Representation Models Application and Fuzziness in Innovation Projects Assessment
	Abstract
	1 Introduction
	2 Knowledge Representation Models
		2.1 Fuzzy Production Rules
		2.2 Frames
		2.3 Semantic Networks
	3 Ranking
		3.1 Example of Ranking
	4 Conclusion
	Acknowledgements
	References
From Data to Insight: A Case Study on Data Analytics in the Furniture Manufacturing Industry
	Abstract
	1 Introduction
	2 Data Analytics and Big Data
	3 Leveraging Data for a Competitive Advantage
		3.1 Data-Driven Manufacturing
		3.2 Data Analytics and Understanding the Customer
		3.3 Creating Knowledge Through Analytics
	4 Business Process Management
	5 Research Approach
	6 Discussion of Findings: Case Study
	7 Conclusion
	References
VNPlant-200 – A Public and Large-Scale of Vietnamese Medicinal Plant Images Dataset
	Abstract
	1 Introduction
	2 Related Works
	3 Method
		3.1 Data Collection
		3.2 Experimental Setup
	4 Experimental Results
	5 Conclusion
	6 Data Availability
	References
Author Index