What will be the accounting of the future? I can see her quite clearly. But before I state my vision, let's agree on the necessary conventions:
What will it be like? What does the future hold for accountants?
Needless to say that accounting will be completely computer-based ?! Completely means in this case completely, and not by a quarter or half, as it is now.
Fully computerized accounting is accounting:
Let's dwell on the second in more detail: the point is unusual, but extremely important for understanding the future accounting methodology.
If we refuse paper documents, how should we register transactions? With the help of electronic documents, of course, which actually means: records in registration databases. In paperwork, first a document is drawn up, confirming the completion of the transaction, then the document is registered in the database. In electronic office work, there is no paper document: the very fact of registration in the database - certified, of course, by proper digital signatures - is evidence of the transaction. Now, if we want to get our hands on a paper document, we can print it, but confirmation of the transaction will not be paper, as before, but the corresponding record in the database. The difference is obvious and huge.
Just do not say that a transaction cannot always be registered electronically: we have agreed in advance about the abundance of technology, by which we mean:
Employees of firms make transactions using computers.
Within the framework of the All-Union Disabled Organizations of the Blind (VOS) and Deaf (VOG). The main form of activities in these societies were class 1 competitions and weekend hikes.
Children's wheelchair tourism can be considered in a separate section. For disabled children, summer recreation camps have been created with special programs for children with visual impairments, hearing and speech impairments, the functions of the musculoskeletal system, as well as children suffering from diabetes. Often, at the beginning, a doctor examines and draws up an individual health improvement program for him. There are also many new methods for the rehabilitation of child disabilities. For example, in Sevastopol, a special method of treating children with autism is used - dolphin therapy.
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Excerpt from Handicap Tourism
Introduction Disability is a social phenomenon that cannot be avoided by any society, and each state, in accordance with its level of development, priorities and opportunities, forms social and economic policy towards disabled people. Currently, the number of disabled people is approaching 10 million. (about 7% of the population) and continues to grow. Especially the growth in the number of disabled people has been significant over the past 3 years and it would probably not be an exaggeration to say that in the not so distant future Russia is threatened with “disability of the entire country,” at least of its entire population of retirement age. Despite the existing macroeconomic and fiscal constraints faced by the transitional economy, it is obvious that with such a scale and processes, the Russian state cannot afford to ignore the problem of disability. In our country, where very little is done for disabled people, questions related to their rest are rarely raised. And even more so, few believe that this vacation can be active. Tourism can be very useful as a method of social rehabilitation of people with disabilities. It is possible to make claims against the authorities that do not pay enough attention to disabled people. To a certain extent, this is true. However, Russia has adopted many decrees that should have provided disabled people with unhindered and independent movement around the city. Most healthy people do not understand why a disabled person needs to walk the streets. This cannot be comprehended not only by strangers, but sometimes even the closest relatives of a disabled person. Let's say people don't have time to think about the psychology of disabled people. But what is not clear is this: why the owners of hotels, shops, other establishments have not yet realized that a disabled person is also a potential client? He can also be profitable, and you need to attract him. Chapter 1. Tourism of disabled people 1. Basic concepts and classification of the type of tourism A disabled person is a person who has a health disorder with a persistent disorder of body functions caused by diseases, consequences of injuries or defects, leading to limitation of life and necessitating his social protection. (FZ "ON SOCIAL PROTECTION OF DISABLED IN THE RUSSIAN FEDERATION 24. 1. 5, N 181-FZ). The assignment of the “disabled” status has a legal and social meaning, since it implies certain special relationships with society: the availability of benefits, receipt of payments, limitations in legal capacity. physical, mental, sensory or mental abnormalities.; It is customary to conditionally divide the limitations of functions into the following categories; violations of the statodynamic function (motor), disorders of the functions of blood circulation, respiration, digestion, excretion, metabolism and energy, internal secretion, sensory (vision, hearing, smelling, touching ia), mental (perception, attention, memory, thinking, speech, emotions, will). According to official statistics, about 10 million people with disabilities live in Russia, according to the Agency of Social Information - at least 15 million. In Russia, extensive legislative and organizational support for people with disabilities has been organized. A person who is diagnosed with a disability can receive confirmation of disabled status. This status allows him to receive certain social benefits. Disabled tourism is a type of recreational tourism designed for people with disabilities. recreational tourism is the movement of people in their free time for the purpose of rest necessary to restore the physical and mental strength of a person. For many countries of the world, this type of tourism is the most widespread and widespread. There are usually two main conceptual models of disability. The medical model considers disability as a property inherent in a person as a result of illness, injury or other impact on a health condition that requires medical assistance in the form of direct treatment from specialists. Disability in this model requires medical or other intervention or treatment in order to "fix" the person's problem. On the other hand, the social model views disability as a social problem, and not as a property of a person. According to the social model, disability requires political intervention, since the problem arises from the maladjustment of the environment caused by attitudes and other properties of the social environment. Such a model calls for the integration of disabled people into the surrounding society, adaptation of living conditions in society, including for disabled people. This includes creating a so-called accessible environment (ramps and special lifts for people with disabilities, for the blind, duplicating visual and textual information and duplicating audio information for deaf people, as well as supporting measures to promote employment in regular organizations, training society in communication skills with people with disabilities. The social model is becoming more and more popular in developed countries, and is also gradually gaining positions in Russia. Currently, within the framework of the Year of Equal Opportunities in the City of Moscow and the Strategy for Improving the Quality of Life of People with Disabilities in Moscow until 2020 ", A policy is being implemented that defines, on the basis of the Convention on the Rights of Persons with Disabilities No. 61/106 of the General Assembly of the United Nations, the general principles of activity, goals and objectives of the state authorities of the city of Moscow to address the problems of people with disabilities and their families. for a long time are the subject of close scrutiny by the UN and other international organizations. The most important outcome of the International Year of Disabled Persons (1981) was the World Program of Action for Persons with Disabilities, adopted by the General Assembly in its resolution 37/52 of 3 December 1982. The International Year and the World Program of Action have given a powerful impetus to progress in this area. In the course of their implementation, the right of persons with disabilities to equal opportunities with other citizens and to equal improvement of living conditions as a result of economic and social development was emphasized. In addition, for the first time, disability was defined as a function of the relationship between people with disabilities and their environment. In 1987, the Global Meeting of Experts was held in Stockholm to review the implementation of the World Program of Action for Persons with Disabilities at the midpoint of the United Nations Decade of Disabled Persons. At this meeting, it was proposed to develop a philosophical concept with the aim of identifying priority actions in the future. This concept should be based on the recognition of the rights of persons with disabilities. Disabled tourism in the USSR began to take shape in the early 1970s. within the framework of the All-Union Disabled Organizations of the Blind (VOS) and Deaf (VOG). The main form of activities in these societies were class 1 competitions and weekend hikes. In the late 1980s, the All-Union Society of Disabled People was created, which, with the collapse of the Union, was reorganized into the All-Russian Society of Disabled People (VOI). VOI contributed to the development of tourism among disabled people. June 1, 1999 The Ministry of Justice of the Russian Federation for No. 3714 on the initiative of public organizations of disabled people of Russia registered the All-Russian Union of Public Organizations of Disabled People "Union of Disabled People of Russia". The Union of Disabled People of Russia organizes charitable activities and conducts various public and state events. The protection of the rights of persons with disabilities, training work is provided by many organizations created in the country, for example: · "Perspective" was established in 1997. based on the World Disability Institute (WIPI). The goals of this organization are to promote the independence of people with disabilities in Russian society and improve their quality of life. · The network of disabled people's organizations "Independent Life" in different cities of Russia and the CIS countries A number of foreign and international foundations (USAID, World Health Organization) also support and finance projects. And in European countries with a developed tourism industry, work with the disabled, the poor, people from risk groups, children, the concept of family leisure has reached a high level. Museums, theaters and libraries are doing a great deal of work on organizing leisure activities for the disabled. Visually impaired and hearing impaired people are offered the following services: Excursions in sign and sign languages. Texts of tape excursions, Light signaling (language), Admission of guide dogs to museums, etc. places of rest, Guide-cassettes The main forms of work with people with disabilities: - Evenings of communication (holidays, children's matinees, evenings of rest) - Concert charity events and performances (even for paid events, many cultural institutions leave free tickets for the disabled) - Evenings of acquaintances for children, the purpose of which is to help children with disabilities find new friends. Often these evenings are held together with healthy children. Children with disabilities, participating with them in well-thought-out contests (most often intellectual or cognitive topics), learn to feel as normally developed mentally as healthy children. -Nights of dating for adults, the purpose of which is to help people with disabilities in pairing and starting a family. -Thematic conversations and meetings with specialists (doctors, representatives of professions, representatives of organizations). The main tasks of public organizations, whose activities are aimed at working with people with disabilities, are: - promoting broad participation of people with disabilities in public, social and cultural activities; - participation in the development of spiritual and cultural processes in society; - participation in the development of design solutions for the construction of buildings, structures, taking into account the needs of people with disabilities; - participation in the development and implementation of state programs aimed at social rehabilitation of disabled people and youth; - assistance in the employment of people with disabilities; - psychological and legal assistance to people with disabilities; - support of direct international contacts and relations with foreign public associations of disabled people and youth. Association "Apparel", working with disabled people, was the organizer of the first International Festival of young disabled people in Moscow in the summer of 1992. Sports rehabilitation of people with disabilities plays one of the leading roles in the activities of AMI "Apparel". The organization annually organizes tourist rallies for disabled people, shooting and darts competitions, and also organizes the participation of members of the Association "Apparel" in sports events held by other associations of disabled people. Bullet shooting competitions for disabled people are held annually. Conducting Northern Interregional Tourist Meetings of Disabled People (2001-2006) As a rule, people with a second group of disabilities with severe disabilities of the musculoskeletal system take part in the meeting. That is why the appropriate route is chosen - rafting on the river with minimal pedestrian crossings. As the practice of holding rallies has shown, this path is overcome by the participants quite successfully without any particular difficulties. Annual project "Tourism in the Moscow Region": competitions in tourist all-around for the disabled (2000-2006). Among the participants of the competition, as a rule, there is a "backbone" who has been involved in tourism for many years and has the necessary skills. They teach and instruct beginners by their example, so the competition becomes available to everyone. The competitive effect is achieved by the fact that the teams are formed mixed - from "professionals" and beginners. Typically, the competition involves teams of four, representing various associations of people with disabilities. The project "Marathon of wheelchair users" Commonwealth "(2005-2006) The organizers deliberately formed a team of people with different capabilities. In fact, this marathon was not a sporting event, but a demonstration action, which set itself the goal of influencing public consciousness and changing society's attitude towards people with disabilities. In the future, we propose to create a tourism center for the disabled in Moscow, which could be visited by travelers from neighboring countries and beyond. The center will also organize recreation of our tourists in European countries, for which the Foundation plans to get acquainted with foreign hotels and conclude the necessary agreements for the exchange of disabled tourists. Moscow today can be considered a pioneer of social tourism in the country. To be convinced of this, it is enough to get acquainted with the routes offered by the Foundation. Walk along the Moskva River, sightseeing tour of the city, visiting the Tretyakov Gallery, the Historical Museum, the Arkhangelskoye Estate Museum, the Tsaritsyno Historical and Architectural Complex, the Trinity-Sergius Lavra, the Tchaikovsky Museum in Klin, the Kremlin in Kolomna, the house-museum S. Yesenin in Konstantinovo. Among foreign trips - Marmaris (Turkey), as well as the thermal resort of Loutraki in Greece. 1. Assessment of the prospects for the development of tourism for disabled people in the short and long term There is an opinion that people with disabilities have a low "free" income. This is most often the case, but the persons accompanying them tend to have a higher income. People with disabilities have significant economic potential, constituting a significant part of the local government electorate. The capital of the Spanish province of Catalonia is turning into a real resort for people with disabilities. City transport and the central streets of Barcelona have been adapted to their needs. The Barcelona Tourism Board places great emphasis on “accessible” tourism - for people with disabilities. The Catalan authorities are also making a lot of efforts to involve such people in a fulfilling active life. The tourist infrastructure is specially adapted for the disabled, specialized catalogs are published, events are held, including sports (Paralympic Games). All central streets of the city are equipped with ramps, all buses are adapted, hotels have special rooms that are convenient for disabled people. Each new metro station has special equipment for people with disabilities. ... Recently, a special website "Affordable Tourism" has been created, containing all the details of relevant travel to Catalonia. There you can find detailed information about 19 tourist destinations, where the necessary conditions for the reception of people with disabilities have been created. The technical equipment of the site allows most people with disabilities (including those with poor eyesight) to have full access to information on their own, without assistance, (due to a more contrasting image, special devices to facilitate reading from the screen, audio, etc.). The number of languages in which the site operates is constantly growing. Now there are six of them: Catalan, Spanish, English, French, Italian and German. The Tourist Administration of Arona (South Tenerife) has issued for the second time the Guide "Tourism without Restrictions", intended for tourists with disabilities and for the elderly (specialized edition for people using wheelchairs). The id, published in Spanish, English and German, was awarded in the first edition by the Government of the Canary Islands. It includes complete information about the tourist opportunities of the island of Tenerife, adapted for this category of tourists, of which there are about 50 million in Europe. Thanks to the special conditions created for the disabled and the elderly on the beaches of Los Cristianos and Las Americas, these places became the first destination in Europe and the second in the world for the elderly and people with disabilities. In 2003, the German Central Tourism Office (Deutsche Zentrale fur Tourismus e.) Announced a competition under the slogan “Welcome to Holidays - Holidays with Family without Barriers”. Its aim is to give an additional impetus to the development of new proposals for disabled travelers, in particular in Germany. Many Western countries highly appreciate the prospects for the development of wheelchair tourism and are actively working in this direction. Russia needs disabled tourism as a social phenomenon, as a form of rehabilitation and integration of disabled people into society. Travel agency for disabled people "Liberty" is the first travel agency in Russia for people with disabilities. This is an excellent method of medical, social and psychological rehabilitation of physically disabled people with disabilities and, especially, for people moving in wheelchairs. It's no secret that these people in Russia remain outside the boundaries of normal human life, and in many regions this problem is not being solved at all. The inaccessibility of the environment slows down the development of wheelchair tourism in Russia: you can have technically equipped access to museums and theaters, but not be able to go down from the 4th floor or use public transport. The number of disabled people in Russia is increasing every year, and this makes it impossible to further ignore their problems. To organize inventory, money is needed and not small ones: 1. Purchase of specialized transport with lifts for wheelchairs 2. Accompanying the disabled 3. Organization and service of disabled people on the way and at the place of travel 4. Medical monitoring of the health of disabled people 5. Additional equipment for excursion routes and places of residence As can be seen from the above, the implementation of this project requires the support of the state and private charitable investments. Most healthy people do not understand why a disabled person should walk the streets, if he has a pension, let him ask his neighbors to buy what he needs. But no! Give him tourism too! This cannot be comprehended not only by strangers, but sometimes even the closest relatives of a disabled person. Let's say people don't have time to think about the psychology of disabled people. But what is not clear is this: why the owners of hotels, shops, other establishments have not yet realized that a disabled person is also a potential client? He can also be profitable, and if not attract, then at least not dare him from his institution! In Ukraine, disabled people make up about seven percent of the total population, and this is not such a small figure that it could be neglected. And in spite of everything, we must look to the future with optimism. Recently, the process seems to have gone a little faster. Let us recall, for example, last year's rafting of the visually impaired and wheelchair users along the Dniester, and last year's ascent of the blind to Hoverla. Some of the blind now dream of parachuting. “After the rafting,” says Lyubomira Mikhailovna, “fruitful work was carried out to include such sections as active tourism and recreation with disabled people in the program for physical education and sports tourism. In addition, students develop excursion routes, which are then planned to be conducted with disabled people. And I want to believe that these people will never face the question “Is this necessary? And if necessary, then why? " Within the framework of the conference in Lviv, it was discussed how useful tourism can become (and for some, perhaps, it has already become) as a method of social rehabilitation of disabled people. Liberty: "The people who work there know this topic from the inside and advise us in many ways," says Maria Bondar. The entire first year the company was engaged in the formation of tours. “We crawled around the city with a tape measure, took measurements, took pictures, it was important to understand whether a person in a wheelchair would be able to travel along this particular route,” says Maria Bondar.
A visit to the largest tourism exhibition ITB in Germany in 2005? -? 2006 gave an impetus to their business: there were partners willing to send groups of German tourists to St. Petersburg. In parallel, the company developed the website, established communication with various organizations for people with disabilities, created advertising brochures and distributed them at exhibitions. All this gave an influx of private clients. Investments in the beginning of the activity amounted to about 40 thousand rubles. The company took out a consumer loan of 700 thousand rubles, bought a minibus, equipped it with a hydraulic lift and arranged the seats comfortably. In 2010, she received an interest-free loan of 1 million 700 thousand rubles from Vagit Alekperov's fund "Our Future". Now the company has three directions, but only one thing brings profit - the reception of foreign wheelchair tourists from Germany, Switzerland, Israel, USA, Canada, Spain. Tours to compatriots are sold at cost and are organized for free for children in strollers.
During the season (from May to September) the company organizes excursions for 200 tourists so far, and this is not the limit. “We have an infrastructure worthy of a more or less European level: a program of creating ramps in large museums is being implemented, hotels and spa centers under construction have all the necessary equipment. People are ready to go if they are given certain guarantees,” says Sergey Korneev, vice President of the Russian Union of the Tourism Industry.
X St. Petersburg Tourism Forum "A New Look at Russia" St. Petersburg, Russia October 13-15, 2010 Russia without Barriers: Tourism Accessible to All - Development Prospects, Economic Benefit and Social Significance Manshina Nadezhda, NP " SANKURTUR ”, Moscow, Russia Accessible Tourism or, as it is often called, tourism for all, is one of the most dynamically developing segments of the tourist market. There is practically no information about affordable tourism in Russian. There are also no expert studies of the capacity of the Russian market for affordable tourism. The Russian Federation is home to 13.074 million disabled people and about 2 million disabled children, about 3 million patients with diabetes mellitus, about 15 thousand patients are now on hemodialysis. About half of disabled people with limited mobility (in wheelchairs) are young people under the age of 40. They take an active life position, master new professions. Inclusive education will also bear fruit. The demand in the tourism market, accessible to all, will grow in the coming years. According to the UN, there are about 650 million people with disabilities in the world (about 10%), in European countries, people with disabilities make up from 22% to 37% of the population (Eurostat, 2007) - only 60 million. 13.074 million people with disabilities live in Russia (Rosstat, 2009). People with disabilities travel less actively than other EU citizens: from 37% in the UK, to 53% in Germany. Meanwhile, 11% of all tourist trips in Europe and 7% worldwide are made by travelers with special needs, most often in the company of family members or friends. In Russia, this segment of the tourism market is called "tourism for the disabled", abroad they use the terms - "tourism for all", "accessible tourism", "inclusive tourism", "barrier-free tourism". Over the past 10 years, experts have noted a dynamic growth in this segment of the tourism market, although even abroad it is difficult to call it massive. However, the demand for affordable tourism is growing all over the world, and originates in Russia. Tourism Accessible to All: Terms and Definitions The meaning of the terms that define what tourism is for people with disabilities has been the subject of scientific debate for more than 20 years. In addition, the term “Tourism Accessible to All” is enshrined in international regulations. In 1991, the UNWTO General Assembly adopted a resolution entitled “Creating Tourism Opportunities for Handicapped People in the Nineties”, the text of which was further updated in 2005 in Dakar (Senegal) and was named “Tourism Accessible to All” (Resolution A/RES/492 (XVI)/10). In the Declaration on Facilitation of Tourism Travel, adopted at the 18th session of the General Assembly in Astana, UNWTO urges Member States to make their tourism facilities and institutions accessible to people with disabilities and publish clear and detailed information on the existing reception service for people with disabilities. and the problems they may face during their journey. On the Russian tourism market, you can find various offers for people with disabilities: "travel for the disabled", "paratourism", "wheelchair tourism", "tourism for disabled people", "tourism for the deaf", "tourism for the blind", "rehabilitation tourism", "Correctional and educational tourism". Often this also includes "social tourism" - travel subsidized by the state from funds allocated for social needs (Federal Law "On the Basics of Tourist Activities in the Russian Federation" 132-FZ dated 24.1.6 y.) Abroad, they use the terms - " tourism for all ”,“ accessible tourism ”,“ inclusive tourism ”,“ barrier-free tourism ”. etc.
I noticed an interesting poster on the wall.
A young man in a wheelchair was depicted in front of a modern airport. The poster reads the affirmative title "Everyone's Right to Travel." This call or slogan was spinning in my head for some time. And, indeed, I realized that there are so many interesting places in this world that I yearn to see and which are already ready and adapted for me - a tourist in a wheelchair.
What is the name of tourism for the disabled?
Tourism: Tourism - temporary travel trips of people to another country or area, other than the place of permanent residence. Tourism is an animated film.
Bivouac, bivouac - an equipped place for people to rest in the natural environment. The organization of a bivouac is a necessary and obligatory element of sports related to overcoming natural obstacles, due to the need for a long stay in the natural environment.
Backpacking, or backpacking, is a term common in recent decades that refers to travel made by a tourist for little money, most often fundamentally refusing the services of tour operators.
Tourism, as a scientific direction and as a socio-economic phenomenon, is systematized according to homogeneous characteristics or its aspects. For example, according to the practical goals of a tourist, etc. Classification is important primarily for the creation of targeted and regional programs for the development of types of tourism, taking into account the specifics of the territory. According to the classification of the American scientist W. Smith, which is based on the goals and main motives of travel, tourism is distinguished: ethnic, cultural, historical, ecological, recreational, business. However, if we take into account the evolution of tourism, then the classification of tourist activities.
World Tourism Organization, UNWTO, UNWTO is a specialized intergovernmental agency of the UN system that unites 158 member countries, 6 associated territories, two territories with observer status and more than 500 affiliated organizations. UNWTO operates under the Statutes and the accompanying Financial Rules, which entered into force on January 2, 1975, and promotes sustainable and accessible tourism. Leading international organization in the field of tourism. The headquarters is located in Madrid. Secretary General - Zurab Pololikashvili Georgia. The supreme governing body of the UNWT.
World Tourism Day is an international holiday established by the General Assembly of the World Tourism Organization in 1979 in the Spanish city of Torremolinos. Celebrated on September 27. It has been celebrated in Russia since 1983. The purpose of the holiday is to promote tourism, highlight its contribution to the economy of the world community, and develop ties between peoples of different countries. In 2003, Russia was the presiding country. Timed to coincide with the end of the tourist season in the Northern Hemisphere and the beginning in the Southern. The holiday is celebrated in most countries of the world, there are gatherings of tourists, celebrations and festivals. Dev.
I was in Azerbaijan in transit and always believed that this is a country in which oil is extracted and it is located somewhere on the coast of the Caspian Sea, while there is no beach or any other rest there, and only business travelers or those who visit relatives go there. But no! this is the richest country with a cultural, gastronomic and medical base, in addition to the above - a beach holiday, Yes,