bluuebunny/crossref_metadata_2025 huggingface dataset:
UNA VUELTA DE TUERCA MÁS A LA TRIBUTACIÓN EN ITPAJD DE LA ASUNCIÓN DE DEUDA EN APORTACIONES NO DINERARIAS DE INMUEBLES HIPOTECADOS: PROYECCIÓN DEL DERECHO DE LA UE SOBRE SITUACIONES INTERNAS Y NECESARIA MATIZACIÓN DE LA JURISPRUDENCIA DEL TRIBUNAL SUPREMO
Authors: Jesús Moas Ydoate  , Miguel García Prieto
Published: April 2024

El presente trabajo propone el estudio, desde una perspectiva novedosa, de la tributación de las ampliaciones de capital realizadas mediante la aportación de activos inmobiliarios y su correspondiente deuda hipotecaria con acogimiento al régimen de neutralidad fiscal. Se trata de un tipo de operación de reorganización empresarial habitual en el mercado inmobiliario español y cuyo tratamiento fiscal ha dado lugar a un importante volumen de controversias, con varias sentencias del Tribunal Supremo en un sentido por lo general desfavorable al contribuyente. Tras una recapitulación exhaustiva de su marco legal y de los pronunciamientos jurisdiccionales emitidos hasta la fecha acerca de estas operaciones, se propone una línea argumental alternativa a la analizada hasta ahora por nuestros tribunales, basada en la normativa comunitaria y la jurisprudencia sentada por el Tribunal de Justicia de la Unión Europea sobre la proyección de su propia jurisprudencia sobre situaciones de Derecho interno de los Estados miembros (en particular, su «doctrina Dzodzi»). Con base en ese análisis, el trabajo sugiere la necesidad de que el Tribunal Supremo aclare o matice su jurisprudencia en esta materia, para confirmar el tratamiento aplicable a las aportaciones no dinerarias especiales de inmuebles con deuda, a la luz de la jurisprudencia Dzodzi del TJUE.
IMPLICACIONES DE LA NUEVA CONFIGURACIÓN DE JURISDICCIONES NO COOPERATIVAS EN TRIBUTACIÓN DIRECTA
Authors: Teresa Morales Gil
Published: April 2024

Este artículo examina las repercusiones de la nueva configuración del listado de jurisdicciones no cooperativas, incluyendo las últimas modificaciones en sus factores determinantes, en la tributación directa de personas físicas y entidades, tanto residentes como no residentes. Tras este análisis, se evidencia cómo las últimas modificaciones han exacerbado los persistentes problemas de inseguridad jurídica, incongruencia normativa e incompatibilidad con el ordenamiento español que las normas antiparaíso han experimentado a lo largo de décadas. Han surgido, además, nuevas problemáticas que intensifican los problemas de incompatibilidad y subrayan la necesidad de llevar a cabo una revisión integral y urgente de la normativa.
CÁLCULO DE LA BASE DE LA SANCIÓN TRIBUTARIA EN INFRACCIONES DE PELIGRO CUANDO CONCURRE EL DERECHO A OBTENER UNA DEVOLUCIÓN DE INGRESOS INDEBIDOS: STS DE 20 DE NOVIEMBRE DE 2023, REC. NÚM. 2453/2022
Authors: Miguel Ángel Martínez Lago
Published: April 2024

El Tribunal Supremo analiza cómo debe calcularse la base de la sanción en infracciones de peligro (tipificadas en los artículos 194.1 y 195.1 de la Ley General Tributaria), cuando concurre en favor del infractor un derecho a obtener una devolución de ingresos indebidos. La conclusión es que la cuantificación de la  sanción se hará con independencia de la devolución.
NECESARIO TRÁMITE DE AUDIENCIA EN EL PROCEDIMIENTO SANCIONADOR TRAS LA RECTIFICACIÓN DE LA PROPUESTA DE LIQUIDACIÓN: STS DE 27 DE NOVIEMBRE DE 2023, REC. NÚM. 947/2022
Authors: Francisco Rafael Serantes Peña
Published: April 2024

Nulidad de pleno derecho de procedimiento sancionador tributario por no ofrecer un nuevo trámite de audiencia como consecuencia de la modificación de la  base de la sanción y de la propia propuesta de sanción
LA DECLARACIÓN DE OFICIO DE CADUCIDAD DE UN PROCEDIMIENTO SANCIONADOR POR ÓRGANO JUDICIAL PESE A NO SER INVOCADO POR LAS PARTES EN LAS ALEGACIONES: STS DE 18 DE DICIEMBRE DE 2023, REC. NÚM. 4459/2022
Authors: Juan Arrieta Martínez de Pisón
Published: April 2024

Pese a la existencia del principio de congruencia procesal que impone que el órgano judicial ha de juzgar dentro del límite de las pretensiones formuladas por las partes y de los motivos que fundamenten el recurso y la oposición, la tutela judicial efectiva también obliga al mismo órgano judicial para que, de oficio, analice y resuelva la posible caducidad de un procedimiento sancionador, sin que para ello sea un impedimento el que las partes no hayan alegado  previamente esa eventual caducidad del procedimiento.
Pandangan Imam Al-Ghazali Terhadap Pengambilan Keuntungan Dalam Kegiatan Jual Beli
Authors: Ali Mahadi Ritonga Hendra,
Published: April 2024

Imam Al-Ghazali, a highly respected medieval Islamic scholar, has provided insight into various aspects of human life, including buying and selling activities. This paper raises Al-Ghazali's views regarding profit taking in the context of buying and selling. The type of this research is descriptive qualitative research and data sources are obtained from books, scientific papers and the internet. The results of this study are that Al-Ghazali's views are rooted in Islamic teachings which emphasize the importance of honesty, justice and blessing in all aspects of life. In buying and selling activities, Al-Ghazali emphasized that profit taking must be reasonable and not excessive. He rejects practices that harm others or exploit the needs of others to gain an unfair advantage.
Analisis Minat Menabung Mahasiswa Ekonomi Syariah Terhadap Produk Tabungan Bank Umum Syariah
Authors: Nata Alung Vega , Sundari Sundari , Fauziah Nur Dinah , Ardiyansyah Ardiyansyah
Published: April 2024

Minat menabung di Bank Umum Syariah merupakan sebuah peranan yang penting mengingat manusia sebagai insan yang membutuhkan kebutuhan tak terduga dan dalam rangka penggunaan produk tabungan dalam negeri dimana Bank Umum Syariah merupakan lembaga keuangan yang dimana aktivitasnya menggunakan prinsip-prinsip agama Islam. hal Ini merupakan pertanda basis syariah yang sedang berkembang dan mulai menyebar di indonesia. Bank Syariah terbesar milik BUMN terdiri dari Bank Umum Syariah, Unit Usaha Syariah dan Bank Pembiayaan Rakyat Syariah. Ketiga Bank tersebut juga mengalami perkembangan yang cukup pesat. Sehingga dalam penelitian ini memiliki tujuan mengetahui alasan minat Mahaiswa Institut KH Abdul Chalim Mojokerto terhadap produk tabungan Bank Umum Syariah. Jenis penelitian ini mengunakan pendekatan kualitatif peneliti menggunakan jenis penelitian lapangan atau field reserch yakni penelitian di lapangan atau penelitian lapangan. Lokasi penelitian ini berada di Institut Institut Kiyai Haji Abdul Chalim Pacet - Mojokerto. Metode pengumpulan data yang digunakan untuk memperoleh data yaitu dengan cara observasi dan wawancara langsung di Institut Kiyai Haji Abdul Chalim maupun di luar area Institut Kiyai Haji Abdul Chalim.. Minat menabung Mahasiswa Ekonomi Syariah pada Produk tabungan Bank Syariah merupakan sebuah peranan yang penting mengingat sesama syariah dalam rangka penggunaan produk berbasis islami Subjek utama dalam penelitian ini adalah Mahaiswa Institut Institut Kiyai Haji Abdul Chalim Mojokerto. Berdasarkan hasil penelitian yang dilakukan di lapangan, Mahasiswa menggunakan produk pada Bank umum Syariah karena adanya kebutuhan tuntutan kerja dan beberapa memang mengetahui secara pengetahuannya mengenai keutamaan ketika menggunakan produk tabungan Bank Syariah.
Catur Murti Counseling Construction Based on Adiluhung Noble Teachings of Raden Mas Panji Sosrokartono
Authors: Habsy Bakhrudin All
Published: April 2024

This study aims to foster and develop the discipline of counseling study with the name of Catur Murti counseling based on the material base of Indonesian culture developed with one of the most explicit ideas in the Javanese literary tradition, which is a collection of valuable teaching in seat-seat (letters) of Raden Mas Panji Sosrokartono. Catur Murti counseling construction presents a form of development of culture-based counseling, which fulfills the postulates of the rules of scientific discipline, namely internal coherence, its correspondence with reality, and its functionalities when applied theoretically and practically. This study uses a qualitative approach with hermeneutics type to understand the text in the Javanese literary tradition. The study's findings show coherence that is interrelated and mutually reinforcing between the relationship of each element, the main concepts, and the meaning of the adiluhung noble teaching of Raden Mas Panji Sosrokartono as part of a systematic counseling theory. Catur Murti's counseling systematic consists of the main concepts as follows: (1) Basic philosophy, which is classified into: (a) Developmental history, (b) Human nature, (2) The main concepts, which are classified in: (a) Structure and development of human personality, (b) Healthy and unhealthy state of person, (3) The purpose of counseling, (4) Counseling relationships, which are classified in: (a) Attitudes, roles, and duties of the counselor, (b) Attitudes, roles and duties of the counselee, (5) Mechanisms of change, which are classified in (a) Counseling techniques, (b) Counseling stages.
Sexual Psychoeducation of Pre-School Children: Teachers' Strategies and Barriers in Teaching Self-Protection
Authors: Rakhmawati Ellya , Yuliejatiningsih Yovitha , Rakhmawati Dini
Published: April 2024

There is an urgency to provide sexual psychoeducation to young children because of the high number of cases of violence against children and women in the city of Semarang. This fact is supported because there are still many teachers who consider sex education to be taboo. This research uses a qualitative method with a phenomenological approach. This research included 15 kindergarten teachers taken from two kindergarten schools in Semarang City. Data collection through observation and in-depth interviews. Document analysis through photos, videos, and audio recordings from teacher participants. This research aims to explore teachers' strategies and barriers in teaching self-protection in sexual psychoeducation programs for pre-school children. This research reveals teachers' strategies in teaching children sexual psychoeducation regarding self-protection, namely, teachers use learning media, create special classes, apply habituation, and create safe and comfortable classes. Barriers for teachers in providing sexual psychoeducation to children are the limited age of children, sexual education being a taboo subject, limited school facilities and the number of teachers, as well as different levels of understanding and characteristics of children.
Schools’ Lesbian, Gay, and Bisexual (LGB) Management Practices of Secondary Schools in Araceli and Dumaran Districts
Authors: Ocampo Mary Grace O. , Bober Dr. Rastanura M.
Published: April 2024

Protecting students inside the school is crucial in any society. As the school’s primary role was supporting students’ academic development while ensuring a secure learning environment, this study investigated management practices on Lesbian, Gay, and Bisexual (LGB) students in Secondary schools. Specifically, the study described the LGB students, teachers, and school heads’ profile. It identified the schools’ LGB management practices in terms of School Policies, Facilities, and Program Development. It ascertained the relationship between the socio-demographic profile of teachers and school heads and their challenges encountered in LGB management, and correlate the relationship between the schools’ LGB management practices and the challenges encountered by LGB students. A descriptive-correlational design was employed in the study with 187 conveniently chosen participants in Northern Palawan, Philippines. A survey questionnaire was used for their profile, schools’ management practices, and challenges encountered. Frequency counts, percentages, mean, and Pearson Product Moment Coefficient Correlation (r) were used to analyze the data gathered. Results revealed that no significant relationship was found between the socio-demographic profile of teachers and school heads and the challenges encountered in LGB management, specifically in terms of Learning Materials, Completion Rates, and Professional Development. It was affirmed that schools’ LGB management practices were not rational factors in the challenges encountered by LGB students, specifically in terms of Bullying, Discrimination, and Mental and Physical Assault. Accordingly, this study has extensive effect that can point the department to design and implement specific plans and programs which centered to the protection of LGB students from bullying, discrimination, and violence in school.
Tāhlīlu Āsālībā Tā’ālumī āt-Thullābāh Mā’ārīf Metro fīī ād-Dārsī āl-Lughoh āl-Ārobīyāh
Authors: Oktafia Anita , Syaifullah Muhammad , Agus Mushodiq Muhamad
Published: April 2024

This article aims to analyze student learning styles to help students recognize and develop their learning potential to the maximum. Learning Style is an easy way to absorb, manage, store and apply information. By knowing one's learning style, one can help the effectiveness of learning, maximize learning potential, increase self-confidence, and adapt learning according to individual needs. This research is qualitative in nature using descriptive analysis methods. Data collection was carried out through observation, interviews, learning style questionnaires and documentation. The number of samples taken was 24 students determined using purpose sampling techniques. Sources of information were obtained from survey results regarding learning styles, and interviews obtained from students. After analysis, the results show that students have a preference for visual learning more than other learning styles. Based on several factors, including more responsive visual learning materials, ease of understanding, ability to visualize vocabulary, use of interactive media and learning creativity. Having these four factors makes learning easier for students who have a visual learning style to accept. Thus, it can be concluded that understanding student learning styles and their use in learning Arabic can improve student learning achievement well. However, it needs to be acknowledged that this research has several weaknesses. Therefore, the author hopes that there will be further research that can explore how to identify individual learning styles to ensure optimal learning.
Implementação das cotas raciais no ensino superior: a experiência de uma IFES do sudeste de Goiás
Authors: Alves Maria Zenaide , Marques Kamila Evelyn Martins , Ribeiro Mônica Luiz de Lima
Published: April 2024

Este artigo tem por objetivo apresentar um relato reflexivo sobre o processo de implantação das cotas raciais em uma Universidade pública no interior do país. Para tanto, propomos uma reflexão teórica a partir dos estudos sobre a questão racial no ensino superior, os antecedentes históricos da população negra no Brasil e as consequências desse histórico de opressão, dominação e exploração para a sistemática exclusão de acesso à educação. A partir disso, apresentamos algumas experiências de ações afirmativas que contribuíram e contribuem na luta pela democratização e promoção da igualdade racial no ensino superior. Por fim, discutimos os procedimentos de ingresso, matrícula e verificação da condição étnico-racial de negras e negros, adotadas pela IFES em questão, para os(as) candidatos(as) que se autodeclaram negros(as), aprovados(as) nessa categoria.
Castelo Melhor e os seus tempos (1635-1720)
Authors: Faria Ana Leal De , Monteiro Nuno Gonçalo
Published: April 2024

Nas últimas décadas, assistiu-se a um impulso da historiografia sobre a época moderna portuguesa, renovando-se áreas como a história da diplomacia e a dos modelos políticos, ou a história social das elites, entre outras. Apesar de estudada, a figura Castelo Melhor está, no entanto, longe de se encontrar satisfatoriamente conhecida. O terma central das interrogações passadas associava o seu excepcional protagonismo entre 1662 e 1667, quando foi «escrivão da puridade» de D. Afonso VI, a um conflito entre modelos políticos. Um fidalgo primogénito da primeira grandeza no século XVII, porém, não devia pautar a sua actuação pela adesão permanente a modelos políticos específicos, antes pelos dois valores correlativos e conectados que se supunha deverem estruturar a sua identidade social e individual: o serviço ao rei e o acrescentamento da casa dos seus maiores. Coisa que o Conde explicitamente reconheceu. O seu destino, marcado também por longos exílios, pautou-se pela forma própria como respondeu aos cenários agitados da sua longa existência. Na sua pluralidade, as contribuições deste livro abrem-nos perspectivas renovadas e, por vezes, inesperadas, sobre a personagem, os seus tempos, também eles diversos, e a memória que sobre eles se produziu.
ẨN DỤ Ý NIỆM TỪ CHỈ CƠ THỂ “头 – ĐẦU” TRONG TIẾNG HÁN VÀ TIẾNG VIỆT TỪ GÓC ĐỘ TRI NHẬN
Authors: Tạ Lê Thu
Published: April 2024

Ẩn dụ là công cụ quan trọng để loài người nhận thức thế giới và hình thành nên khái niệm. Bài viết vận dụng lý luận ẩn dụ khái niệm của Lakoff và Johnson (1980) [7], nghiên cứu một cách có hệ thống về ẩn dụ“头 - đầu”trong tiếng Hán và tiếng Việt. Kết quả nghiên cứu cho thấy cả người Trung Quốc và người Việt Nam đều sử dụng từ chỉ cơ thể con người“头 - đầu”làm miền nguồn để xây dựng các mối quan hệ ánh xạ khác như: Không phải cơ thể người là 头 - đầu, thời gian là 头 - đầu, cấp độ là 头 - đầu và động vật là 头 - đầu trong miền đích. Tuy nhiên, do những hạn chế tồn tại trong xã hội đối với các đối tượng nhận thức nên cả tiếng Hán và tiếng Việt đều có đặc điểm dân tộc riêng và nhận thức về miền gốc“头 - đầu”không hoàn toàn giống nhau. Kết quả nghiên cứu nhằm góp thêm tài liệu tham khảo trong dạy học, đối chiếu, nghiên cứu ngôn ngữ và văn hóa nước ngoài tại Việt Nam.
NHỮNG TẬP TỤC VĂN HÓA KHÁC NHAU TRONG ĐÁM CƯỚI CỦA NGƯỜI VIỆT VÀ NGƯỜI MỸ
Authors: Nguyễn Tuyết
Published: April 2024

Bài viết nghiên cứu những điểm tương đồng và khác biệt giữa đám cưới của người Việt và người Mỹ.  Cùng với các tài liệu liên quan, hai bài báo “Đám cưới Việt Nam: Từ Marx đến thị trường” Thuc-Doan T. Nguyen1 and Russell Belk (2012) và “Chức năng của gia đình chúng ta: Chức năng của đám cưới truyền thống đối với cô dâu hiện đại và gia đình hậu hiện đại”, Medora W. Barnes John Carroll (2014)  được sử dụng khai thác dữ liệu để phân tích làm bằng chứng cho đám cưới truyền thống ở Việt Nam và Mỹ vì các bài báo này ghi chép chi tiết về các yếu tố trong đám cưới.  Theo lý thuyết xây dựng văn hóa, thuật ngữ “đám cưới” được tái khái niệm hóa và giải cấu trúc thành các nghi thức trong đám cưới, cách tổ chức, bữa tiệc, bầu không khí và nghi lễ đám cưới để diễn giải cho những điểm tương đồng cũng như khác biệt giữa văn hóa đám cưới của người Việt và người Mỹ.
ESTUDO DA CONTAMINAÇÃO POR PARASITAS EM ALFACES (LACTUCA SATIVA) DA FEIRA LIVRE E DOS PRINCIPAIS ESTABELECIMENTOS COMERCIAIS DE SANTANA DO IPANEMA – AL
Authors: Vieira Jadson da Silva , Lima Karine Cibele dos Santos , Almeida Delma Holanda de
Published: April 2024

Because it has a considerable percentage of vitamins, minerals and dietary fiber, the intake of vegetables such as lettuce, especially in natura in salads, is very common, since healthy eating is increasingly encouraged and practiced, however this intake without cooking makes vegetables an important vehicle for infection by various enteroparasites. The objective of this work was to analyze the occurrence of parasitic structures in lettuce from the open market and the main commercial establishments of Santana do Ipanema Alagoas. For this, 23 samples were collected and later sent to the Parasitology Laboratory of the State University of Alagoas (UNEAL), to carry out the qualitative method of spontaneous sedimentation (HOFFMAN, PONS, JANER, 1934). In 35% of the samples analyzed, contamination by parasitic agents such as Strongyloides stercoralis, Giardia lamblia and Ancylostoma duodenale was found. These results show that education combined with health is one of the main tools for reducing the risk of contamination, and it can be worked with the population, horticulturists and in basic education.
CONTADOR GUARDA-LIVROS, PROFISSIONAL ARROJADO
Authors: Vaz Edimur Diniz
Published: April 2024

It was the time of “keep-books”. The mere bureaucratic functions are yielding space for bolder professionals, whom they desire to approach information and managemental utility. Sabe that to attend a course four years of superior education and to register themselves in the CRC it is only the beginning of the walked one of the accountants. The market looks a dynamic profile, a professional whom if it brings up to date constantly and a self-taught person. The globalization and the necessity of constant innovations take the employers to contract pro-active people, with sense of responsibility and capacity of if keeping brought up to date ahead of the legislative chaos that if verifies Brazil. The avalanche of information that the government demands of the companies is an indicative whom technician is not enough to improvement, being necessary the accountant to understand and to communicate themselves inside and outside of the organization, aiming at to adapt such requirements. Monthly, the governments federal, state, and municipal pour in official gazette administrative decree sets of ten, regulations, acts, normative instructions, etc. The goal of accounting and, consequently, in the counter, is to produce data, turn them into information and prepare financial reports for decision making. Those who make decisions based on the reports are called accounting, bookkeeping, which users may be internal users as administrators, Managers, Employees, and the so-called external users, such as Suppliers, Banks, Governments. The Accounting of a company can only be exercised by the counter that, in addition to managing the whole process accounting, you can perform various other specializations such as Organize, plan, and control the operations of companies in general accounting, auditing, and accounting expertise.
VIGILÂNCIA EM SAÚDE DO TRABALHADOR X AÇÕES VOLTADAS AO PESSOAL DE SAÚDE: UMA REVISÃO SISTEMÁTICA
Authors: Santos Mylena Maximino Marques dos , Moura Fabyolla da Silva , Lima Rosário Antunes Fonseca , Ferreira Jacyra Salucy Antunes
Published: April 2024

Objective: To identify in the literature the actions of the Worker’s Health Surveillance developed from the notifications of diseases and illnesses related to the health workers. Method: This is a systematic literature review with an analysis criterion and synthesizing the result of scientific productions that are relevant to the proposed theme. Based on evidence-based practice, the PICO strategy was used, which represents an acronym for Patient, Intervention, Comparison, and “Outcomes” for the verification of the information found. For the selection of publications, the Prisma method was used, which provides a transparent and effective communication in the report of systematic reviews and meta-analyzes, being produced in three stages. In the first stage, repeated articles were excluded, and the selection by titles took place. In the second stage, the selected articles had their abstracts read, and those selected were sent to complete reading, referring to the third stage. Results: From the crossings carried out in the chosen databases, 940 articles were found, 408 in Medline, 394 in Lilacs and 138 in Bdenf. After excluding duplicate articles, 48 studies were selected for the abstract, and of these, 11 were selected for full reading. Completed their analysis, 7 were excluded because they were not relevant to the study, thus leaving 4 articles that were relevant to the research. Conclusion: It is essential that Occupational Health Surveillance, aimed at health personnel, direct its actions towards awareness and identification of groups more exposed to illness.
Gestão escolar e os desafios na educação infantil
Authors: Batista Jeovane Francisco , Mendes Ivanise Nazaré
Published: April 2024

Understanding that early childhood education is the intangible heritage of each individual, and realizing that, due to its indispensable character, it is necessary to have modern educational models, consistent with contemporary social education and effective with regard to the education of the individual as a whole, is relevant that the government, as an institution responsible for providing early childhood education to the community in general, find ways to manage schools and other organizations linked to the educational field, such as secretariats, in order to achieve a favorable rate of development in this sector. In this list, care with school management must go through all sectors and it needs, in a definitive way, to find ways to lead the educational sector, optimizing the favorable points that it has in its favor and reorganizing what needs to be remodeled, transforming the entire educational environment in a highly productive and well-articulated environment capable of offering its students learning opportunities in every way. In this following article, based on books, articles and magazines, a bibliographical review will be shown that exposes how well-planned management can improve early childhood education and thus make its users directly benefit from your improvements.
Detection of Humidity in Bean Seeds Based on Data Captured Using a High-Resolution Camera.
Authors: Mazi Chinedu Chukwuemeka , Obayi Adaoro , Michael Uchechi Ihedioha
Published: April 2024

The aim of this research is to develop a system that can automatically detect and classify seven different types of dry bean seeds using data captured by a high-resolution camera. This system can help farmers determine the quality of their crop and optimize production. It can also be used for other agricultural applications, such as identifying defects or pests. The system will use a combination of image processing techniques, such as color segmentation and feature extraction, and machine learning algorithms, such as support vector machines and decision trees, to accurately classify bean seeds into their corresponding categories. The system will be evaluated using a dataset of images of bean seeds and the results will be compared to those obtained by human experts. The performance of the system will be measured in terms of accuracy, sensitivity, and specificity. The developed system will provide a more accurate and efficient way to classify bean seeds, which will lead to improved decision making in agriculture. In addition, the techniques used in this system can be applied to other agricultural applications, such as fruit and vegetable recognition.
Agricultural life cycle assessment: a system-wide bibliometric research
Authors: Koblianska Inna , Kalachevska Larysa , Schlauderer Ralf
Published: April 2024

Purpose. This paper aims to give a system-wide overview of agricultural life cycle assessment (LCA), based on the understanding of agriculture as a complex providing humanity with food, energy and other vital resources and considering all forms of sector’s influence: environmental, social, and economic. This review is intended to outline the temporal and geographical spread of agricultural LCA research, the main aspects studied with LCA in agriculture, and relevant scientific themes via bibliometric analysis and an overview of high-quality scientific publications in this field.

Methodology / approach. This study used traditional bibliometric research techniques: performance analysis, scientific mapping, and network analysis. Bibliometric analysis was conducted through the Bibliometrix R package in the RStudio and its extension – Biblioshiny. The bibliographic collection covers 259 academic English-language articles indexed in Scopus for 1999–2022.

Results. The study identifies a significant growth in a number of agricultural LCA publications, a tendency of current LCA research to continue and complement earlier research findings, and to accentuate environmental aspects of agricultural activity. Developed countries lead this field of research in terms of productivity and impact. However, LCA studies are geographically concentrated, and collaboration between developed and developing countries is weak. The following issues shape the agri-LCA research structure: greenhouse gas (GHG) emissions analysis; LCA of various impacts of agriculture; challenges of agriculture environmental impacts measuring; LCA usage to ensure agriculture sustainability; agri-LCA methodology. Emphasis on GHG emissions in agri-LCA could lead to biased decisions promoting climate-resilient agriculture but neglecting other impacts and dimensions of the sector’s sustainability.

Originality / scientific novelty. It was found that the rapid development of the field of research featured a certain stability, continuity, and historical relationship between the issues studied. Research transform from a highly specialised topic into a broader one by the scope of publishing sources but are highly geographically concentrated and not equally distributed even within the European Union. As far as is known, these results have not been previously reported.

Practical value / implications. The identified “closedness” of the research community leads to weak scientific progress. Sharing knowledge and involving a broader set of stakeholders to promote LCA application in agriculture globally must be a priority of scholars and policymakers.
Міжнародний досвід застосування та розвитку економічного механізму державного управління продовольчою безпекою
Authors: Stetsiv Iryna
Published: April 2024

Мета. Метою статті є розробка та апробація методологічних засад дослідження міжнародного досвіду застосування й розвитку економічного механізму державного управління продовольчою безпекою для виявлення типових закономірностей державного управління розвинутих країн світу з метою подальшої імплементації отриманих знань в Україні.

Методологія / методика / підхід. У дослідженні використано такі методи: теоретичного узагальнення, абстрактно-логічний та формалізації (систематизація теоретичних положень щодо методологічних засад дослідження), фінансово-економічного і статистичного аналізу (визначення тенденцій змін основних показників), кореляційного та регресійного аналізу (визначення залежності глобального індексу продовольчої безпеки від індикатора розвитку економічного механізму); абстрактно-логічний та графічний (наочного представлення результатів). Розроблено авторську методологію дослідження міжнародного досвіду застосування та розвитку економічного механізму державного управління продовольчою безпекою. Емпіричну частину дослідження виконано на прикладі даних країн Європи, Америки та Азії за період з 1836 р. до 2022 р.

Результати. Результати проведеного аналізу демонструють поетапну градацію розвитку економічного механізму державного управління продовольчою безпекою в розрізі всіх компонентів державного управління. Визначений абсолютний індикатор розвитку економічного механізму державного управління продовольчою безпекою доводить провідні позиції Фінляндії і становить 108,35, що є еталонним значенням. Результати кореляційного та регресійного аналізу свідчать про наявність тісного зв’язку між індикатором розвитку економічного механізму державного управління продовольчою безпекою та глобальним індексом продовольчої безпеки в розрізі її складових і доводять ключову роль економічного механізму в державному управлінні, а побудована модель спіральної динаміки розвитку економічного механізму державного управління продовольчою безпекою характеризується циклічністю руху від власних потреб країн до глобальних масштабів міжнародного рівня.

Оригінальність / наукова новизна. Уперше запропоновано методологію дослідження міжнародного досвіду застосування та розвитку економічного механізму державного управління продовольчою безпекою, що, на відміну від наявних, дозволяє оцінити реалізацію певних функції окремих органів державного управління, розвиток регламентів та напрямів державної політики, спрямованих на забезпечення продовольчої безпеки в розрізі її складових.

Практична цінність / значущість. Основні результати дослідження можуть бути використані для подальшої оцінки інших країн з метою визначення їхніх позицій на світовій арені та імплементації кращих практик державного управління, а також для дослідження економічного механізму державного управління в інших сферах суспільного життя.
Assessment of the efficiency of palm plantations using a stochastic frontier approach
Authors: Nainggolan Saidin , Fitri Yanuar
Published: April 2024

Purpose. The purpose of this study is to (1) estimate the effect of inputs use on production with the stochastic frontier production function model approach; (2) assess the potential for increasing productivity through the study of technical, allocative and economic efficiency of palm plantations; (3) determine the optimal inputs use in order to increase productivity of palm plantations so that technical efficiency, allocative efficiency and economic efficiency are beneficial for farmers.

Methodology / approach. This study was conducted in Jambi province of Indonesia by taking samples from Muaro Jambi and Tebo districts. For this study, we randomly selected a sample of 120 farmers. Data were obtained through interviews with respondents in 2022. The analytical method was used to estimate technical, allocative and economic efficiency with the stochastic frontier approach.

Result. The research results show that farmers are not yet efficient, both technically, allocatively and economically. The average technical efficiency of oil palm farmers is 68.7 %, allocative efficiency is 61.2 %, economic efficiency is 46.3 %. A quantitative assessment of the impact on the productivity of palm plantations of land area, the number of trees per hectare, labor, varieties and different types of fertilisers was carried out. The productivity scale of oil palm plantations is in the second area, namely decreasing return to scale. Opportunities to increase the productivity of oil palm plantations are very large. It indicates that in order to optimally increase the productivity of oil palm plantations, it is necessary to innovate oil palm plantations in an adaptive manner by allocating optimal production inputs as a result of research. Assistance is needed in procuring production facilities so that farmers can buy production inputs in the right amount, time and price.

Originality / scientific novelty. This research is the first study to describe the effect of production inputs, especially single fertilisers, on the estimation of the actual production function and frontier production function using the Cobb-Douglas production function model. This research also explains the determinants and impacts of the number of trees and uses a dummy variable for superior seeds in the module used.

Practical value / implications. The productivity function, the results of the evaluation of technical, allocative and economic efficiency of production in smallholder oil palm plantations in rural areas can be used by farmers. The government should intervene to optimise village economic institutions, such as village unit cooperatives, in order to provide fertilisers and herbicides in the right quantities, times and prices according to farmers’ needs.
Integration perspectives for improving regional policy in rural areas of Bulgaria
Authors: Borisov Petar , Petrov Kamen , Tsonkov Nikolay
Published: April 2024

Purpose. The purpose of the research is to determine the degree of implementation of specific regional policies in rural areas in the context of Bulgaria’s integration into the European Union through the prospects of the changing economic situation and new trends in the implementation of regional policy. Methodology / approach. The focus of the research is the need for a working regional policy that gives importance to the development of rural areas and influences the demographic and socio-economic processes in Bulgaria. The study is defined by comparative analysis, reference to expert assessment, use of statistical data, and analysis of strategic documents and programs related to regional development. Results. This research has shown that the applied regional development policies within the European Union have partial success. At the same time, the problems and emerging deficits are successfully defined, but it is more difficult to find optimal solutions that can be applied in more than one municipality. In this direction, regional policy has its achievements in its development, but new solutions are still being sought for several spatial and territorial problems in connection with integration into a common European market. This means a comprehensive process of functional impacts in the socio-economic development of nearly 281 regions. In Bulgaria, the situation is even more complicated, because it is necessary to have a dual approach in regional politics. On the one hand, the development of the most urbanised regions, and on the other hand, the development of the rural areas, which are decisive for the development of the greater part of the territory of Bulgaria. Originality / scientific novelty. The regional development policy carried out in the years after 2007 has a static and spontaneous character, the new approach of the measures and programs after 2023 are based on new concepts and elements in line with information technologies, development of intelligent systems, economic connectivity to overcome the backward development of rural areas. New approaches and moments are proposed in the construction of a regional policy, which has a new framework and provisions for the development of the European economic space. In this direction, the need for expert decisions related to the management of regional development comes to the fore. Practical value / implications. It is necessary to make regional development a national priority. In addition, governments should facilitate access to young people and medium-sized businesses for the use of inputs and the promotion of projects. Access to financing, strategic, and planning activities, which have their characteristics at different levels, must be further developed.
Choice modeling approach to evaluate the economic value of renewable energy development
Authors: Khai Huynh Viet , Tran Huynh Le Thao , Ngan Nguyen Van , Duyen Tran Thi Thu
Published: April 2024

Purpose. This research aims to quantify the willingness to pay (WTP) of urban residents in the Mekong Delta for the environmental and social benefits associated with renewable energy projects. By analysing their preferences and priorities regarding renewable energy implementation, this study aims to contribute to the increasing knowledge on the drivers of sustainable energy transitions in developing regions.

Methodology / approach. This paper leverages a choice modeling (CM) framework to analyse the economic viability of renewable energy investments in Vietnam. The CM technique is advantageous for its ability to capture individual preferences for complex goods or services characterised by multiple attributes and trade-offs. This enables a detailed assessment of the diverse economic values associated with renewable energy sources, beyond their traditional energy generation capacity, including environmental externalities, social impacts, and potential synergies with other sectors.

Results. Residents showed significant WTP for renewable energy initiatives improving landscape aesthetics, wildlife habitats, air quality, and job opportunities. Higher income, education, and knowledge level are positively associated with greater WTP. Younger respondents showed a strong position in favor of renewable energy sources. Households with more children were less likely to support the status quo, and married respondents were more pro-renewable. Perceived community involvement emerged as a significant factor in supporting renewable energy policies.

Originality / scientific novelty. This study represents a novel application of CM within the Vietnamese context, providing valuable quantitative data for policymakers and stakeholders. By estimating WTP for specific renewable energy attributes, we inform cost-benefit assessments and support the development of efficient policies for managing renewable energy investments. This data facilitates resource allocation and prioritisation of projects with the highest societal value.

Practical value / implications. Our findings underscore the crucial role of public awareness and education in driving renewable energy implementation. Residents with a clear understanding of the benefits demonstrate a higher WTP. Hence, we recommend a multifaceted communication strategy to educate the public about the environmental, social, and economic benefits of renewable energy. This involves utilising diverse channels like community meetings, media outreach, online platforms, and expert engagement to disseminate accurate and engaging information. By fostering knowledge and understanding, we can cultivate a strong public mandate for renewable energy investment, facilitating informed decision-making and accelerating the transition to a sustainable energy future in the Mekong Delta.
PLANEJAMENTO EDUCACIONAL: CONCEITOS, CONTRIBUIÇÕES E EFICÁCIA NA PRÁTICA PEDAGÓGICA
Authors: Reis Iraildes Maria Barbosa , Martins Selma Pereira , Lima Zélia Maria Barbosa , Silva Jeromice Moreira da
Published: April 2024

Este artigo tem como objetivo geral analisar e definir os conceitos fundamentais associados ao planejamento educacional, investigando sua contribuição para o alcance dos objetivos propostos pelas políticas públicas e avaliando sua eficácia na prática pedagógica. Os objetivos específicos buscam analisar e definir os conceitos fundamentais relacionados ao planejamento educacional, investigar a contribuição do planejamento educacional para o alcance dos objetivos estabelecidos pelas políticas públicas e avaliar a eficácia do planejamento educacional na prática pedagógica. Partindo da premissa de que o planejamento norteia e enriquece o trabalho de professores e pedagogos, este estudo busca compreender como os conceitos fundamentais do planejamento educacional influenciam o alcance dos objetivos delineados pelas políticas públicas e de que maneira essa influência se manifesta na eficácia do processo na prática pedagógica. Como os conceitos fundamentais do planejamento educacional contribuem para atingir os objetivos propostos pelas políticas públicas, e de que forma essa contribuição repercute na eficácia do processo na prática pedagógica? Os referenciais teóricos fundamentais incluem Piletti (1990), Lopes (1991), Vasconcellos (2006), Saviani (2010), entre outros, fornecendo uma base sólida para a análise e compreensão do papel do planejamento educacional. A metodologia adotada consistiu em um estudo de revisão teórica abrangendo planejamento educacional, políticas públicas e planejamento educacional na prática pedagógica. A pesquisa, de caráter qualitativo, foi estruturada em duas etapas: uma pesquisa bibliográfica em bases de dados virtuais e a aplicação da técnica de análise, interpretação de dados e revisão bibliográfica da produção científica em educação. Os resultados indicam que o planejamento eficaz demanda intenções passíveis de realização, alinhando-se com o proposto. Estratégias planejadas desempenham um papel significativo no processo de ensino-aprendizagem, contribuindo de maneira substancial para o alcance dos objetivos educacionais.
PRESTAÇÃO DE CONTAS DE ALIMENTOS EM GUARDA UNILATERAL
Authors: Alves Natália Uema Gonçalves , Vieira Thiago Uema Mariano , Brum André Luiz de Oliveira
Published: April 2024

Esse artigo propõe uma análise aprofundada sobre a prestação de contas de alimentos em casos de guarda unilateral, explorando as implicações jurídicas e os desafios pós-separação. O objetivo primordial é compreender a influência da legislação na eficácia desse processo, considerando o bem-estar das crianças envolvidas. A abordagem adotada envolve uma análise jurídica embasada em revisão bibliográfica. Os resultados destacam a complexidade do tema, enfatizando a necessidade de uma legislação sensível às dinâmicas familiares para garantir uma prestação de contas eficaz e proteger os interesses das crianças. Conclui-se que o arcabouço jurídico desempenha um papel crucial na regulamentação e equidade das responsabilidades parentais, desempenhando uma função vital na efetiva proteção dos direitos e bem-estar das crianças em cenários de guarda unilateral. Essa pesquisa contribui para uma compreensão mais aprofundada das questões jurídicas envolvidas, fornecendo insights valiosos para aprimorar as políticas e práticas relacionadas à prestação de contas de alimentos em contextos de guarda unilateral.
The Impact of the War in Ukraine on Polish-Ukrainian Economic Relations from the Perspective of the Illusion of Explanatory Depth
Authors:   Lazarski University, Menshykova Anastasiia , Burchenko Iryna
Published: April 2024

The article explores the impact of the war in Ukraine on Polish-Ukrainian economic relations through the lens of the illusion of explanatory depth. It delves into the complexities and nuances of the economic ties between the two countries in the context of the ongoing conflict, shedding light on the potential consequences and challenges that have arisen. In order to analyse the matter in question, authors do research on the historical background, modern tendencies of the economic relations through social media and interviews with respondents from the field of Polish-Ukrainian relations. The significance of this paper is based on the current happenings, influence of war on the economic relations between these two countries and the rapid challenges and changes that these relations are experiencing. Keywords: Polish-Ukrainian economic relations, illusion of explanatory depth.
Dis-Integration: Reflections on the legal, policy and practical challenges resulting from the UK's withdrawal from the European Union
Authors: Bellinger Avril
Published: April 2024

In 2016 the UK citizens voted by a small margin to leave the European Union, a collaboration of which it had been a founding member. The following four years witnessed media messages that reinforced public narratives of ‘taking back control’ and ‘national sovereignty’, deepening social divisions and promoting populism. At the same time, as there had been no agreement about what withdrawal would mean, even between elected representatives, parliament consistently failed to achieve consensus on the terms of that withdrawal. Indeed, there was an unsuccessful attempt by the then prime minister to achieve a ‘no-deal’ withdrawal by illegally proroguing parliament. The rule of law is a vital balance in a democratic system. In the UK it is increasingly visible as contested ground as the right-wing government seek to legislate for political ends. There is no doubt that the consequences of leaving the EU have been detrimental to Britain’s economic health with a growth in homelessness and in the number of households experiencing food insecurity. At the same time, substantial legislation has been enacted to further limit people’s freedom to protest and to seek to control inward migration. Most recently, controlling migration has become so politicised that a law is proposed to assert Rwanda’s safety for people seeking asylum as a remedy to the supreme court’s ruling that it was unsafe. The functions of law have been identified by UK scholars as: the regulation of power structures; social engineering; shaping attitudes and behaviours; promoting ideology; and finding solutions to social problems. This paper shines a light on the destructive consequences of the law being used in the service of a neoliberal agenda, taking the perspective of a small NGO in southwest England to illustrate the consequences of Brexit for refugees, students and wider society. Students and Refugees Together (START), winner of the European Citizens Award in 2017, has, for 22 years, provided support to people granted leave to remain whilst providing practical placements to students of social work and allied professions. From this perspective, the loss of international cooperation and the proliferation of new legislations has contributed to a dis-integration in social mobility, understanding and human rights. Keywords: Law and policy, strengths approach, student learning, Brexit, international mobility.