bluuebunny/crossref_metadata_2025 huggingface dataset:
Caracterización de los estados financieros de sociedades anónimas del IPSA al 31 de diciembre de 2003, basada en los dictámenes de auditoría
Authors: Morales Parada Fernando Andrés
Published: April 2023

A raíz de lo ocurrido en Estados Unidos respecto a una serie de fraudes contables en connotadas compañías que cotizaban en bolsa ha significado una revitalización de la función contable y de auditoría en el sentido de ver ambas disciplinas como más necesarias por su aporte a la gestión de los negocios en cuanto a la presentación de información fiable y pública por sobre el cumplimiento legal o normativo que estas involucran. En este contexto, el autor ha efectuado un estudio de caracterización de la contabilidad chilena de las sociedades anónimas inscritas en los registros de las Superintendencia de Valores y Seguros (SVS), las cuales tiene obligatoriedad de hacer públicos sus estados financieros (al menos de forma resumida) en diarios de circulación nacional y de tener copias disponible en sus oficinas matrices, además que el fiscalizador citado tiene la facultad de proveer dichos informes a quien los solicite.Pero esta facilidad de lectura y revisión de estados financieros de las grandes empresas chilenas no serviría del todo, si no existiera un sistema nacional de examinación independiente, el cual de acuerdo a la legislación y normas vigentes es proveído por los auditores externos, quienes emiten sus juicios en un informe donde dictaminan el nivel de razonabilidad de los estados financieros en su conjunto, en todos los aspectos significativos, al 31 de diciembre de cada año.Este estudio consistió en la revisión y análisis de los informes de auditoría de las empresas que conformaron el índice de Precios Selectivo de Acciones (IPSA) al 31 de diciembre de 2003, de tal forma de poder concluir el estado de razonabilidad de los estados financieros e inferir los resultados sobre el universo de empresas que cotizan en bolsa de valores.
Los activos intangibles: Presentación de algunos modelos desarrollados
Authors: Hollander Sanhueza Reinier
Published: April 2023

El significado general del concepto intangible es la carencia de sustancia física, el Diccionario Webster define a intangible como: “No tangible; incapaz de ser percibido por el tacto; impalpable; imperceptible”.La contabilidad utiliza expresiones y palabras con un sentido propio que pueden diferir del significado común; por eso, la definición anteriormente dada de intangible, aunque explica en esencia el significado de este concepto, no describe todo el alcance que puede tomar en el lenguaje contable, ni mucho menos da un significado preciso de ese término. Esto se debe a que la contabilidad, como todo lenguaje, tiene su dinámica propia (Iglesias, 1991), su propia estructura y una forma inherente de dar significado particular a las palabras que se utilizan en esta área de estudio.Uno de los principales focos de estudios en Contabilidad es el reconocimiento, valorización y exposición de los hechos económicos. Los intangibles tanto los adquiridos como los autogenerados hay que valorizarlos, por ello, la importancia de conocer distintos modelos que se orienten a la valorización de los intangibles en una organización.
Acuerdo de Basilea II, un desafío para la banca chilena
Authors: González Pascual Julián , Umaña Hermosilla Benito
Published: April 2023

Este trabajo tiene como objetivo analizar los contenidos principales señalados en el acuerdo de Basilea II, intentando realizar un aporte a la discusión de un tema actual y trascendente para la banca mundial. En primer lugar el tema se aborda desde una perspectiva amplia, para luego analizar brevemente los desafíos y oportunidades que implica el acuerdo para la banca de países emergentes, en especial para la banca chilena. El trabajo contiene información descriptiva del acuerdo, estructura y contenidos principales.Se puede concluir que existe consenso en la banca mundial respecto a que el acuerdo de Basilea II, establece mejoras relevantes en la gestión de los riesgos financiero y operacional. En opinión de la autoridades de la banca chilena e instituciones controladoras: Basilea II es de gran importancia para la banca local y la banca chilena posee un alto grado de preparación frente a sus requerimientos.
Análisis comparativo del desempeño financiero de los fondos de pensiones en el antiguo y nuevo sistema previsional
Authors: Quezada Quezada Froilán , Fuentes D. Carolina , Durán de la Torre Alexis , Sepúlveda D. Dayana
Published: April 2023

Mucho se ha comentado sobre el actual sistema previsional de los multifondos y sus ventajas en relación al antiguo sistema, sin embargo nada se dice con respecto a qué tan efectivo un sistema puede ser respecto del otro en términos reales y cuantitativos. El presente artículo describe un análisis de las rentabilidades ajustadas por riesgo para cada fondo de pensiones mediante la aplicación de herramientas de carácter financiero como son: el índice de Sharpe, de Jensen y de Treynor, además de la utilización de metodologías estadísticas que permiten realizar dicho análisis sobre los resultados obtenidos. A partir del desarrollo y ejecución de este estudio, se concluye en términos generales que el índice de Sharpe constituye la mejor alternativa para comparar la realidad previsional chilena, lográndose además la existencia de una relación directa entre la rentabilidad de los fondos y el resultado obtenido a través de este índice. Finalmente, sólo se pudo comparar los fondos C y E de ambos sistemas, resultando un mejor desempeño del fondo C en el actual sistema y un mejor desempeño del fondo E en el sistema antiguo.
Los criterios Baldrige aplicados a la gestión por calidad total y a la excelencia en el desempeño de la educación universitaria
Authors: Valenzuela Fernández Leslier Maureen , Rosas Ferrer José Antonio
Published: April 2023

Múltiples factores como: la alta competencia existente en el mercado, las ajustadas condiciones económicas, las restricciones gubernamentales por una mayor eficiencia en la asignación de los recursos, las necesidades de acreditaciones nacionales e internacionales, el surgimiento de rankings para las universidades, etc., contribuyen a que las instituciones educativas, a menudo lentas para realizar cambios significativos, estén adoptando la gestión por calidad total y alto desempeño.Esencialmente, esta filosofía de gestión apunta a la orientación al cliente, a la mejora continua, a la participación activa del personal, a la alineación sistémica de los procesos y a la obtención de resultados de alto desempeño. Bajo esta perspectiva, muchas instituciones del sector de la educación han adoptado la Gestión por Calidad Total y la Excelencia en el Desempeño y, concretamente los criterios Baldrige como un modelo de gestión altamente útil y prestigioso.El propósito de esta investigación es, por una parte, identificar y comprender la relación entre los procesos y los resultados del desempeño organizacional y por otra, determinar la eficacia de la aplicación de los criterios Baldrige como un modelo de gestión para una organización de educación universitaria que le permita obtener la excelencia en el desempeño. AbstractMultiple factors like: high existing competition on the market, strict economic conditions, budgetary restrictions, requirements of governmental entities for a major efficiency in the assignment of the resources, needs for national and international accreditations, the emergence of rankings for universities, etc., contribute to the adoption of total quality management and high performance by educational institutions, which are often slow to make significant changes.Essentially, this management philosophy aims to customer orientation, continuous improvement, active participation of the personnel, systemic alignment of the processes and obtaining of high performance results. Under this perspective, many institutions in the education sector have adopted the Total Quality Management and Excellence in Performance and, concretely the Baldrige criterion as a highly useful and prestigious management model.The purpose of this research is, on one hand, identifying and understanding the relationship between the processes and the results of the organizational performance; and on the other, to determine the efficacy of the Baldrige criterion application as a management model for a university educational organization, this criterion allows obtaining excellence in performance.
La política monetaria y su impacto sobre los retornos reales del mercado bursátil chileno
Authors: Muñoz Jorge A. , Recabal Claudio A. , Acuña Andrés A.
Published: April 2023

En este artículo analizamos y comprobamos los efectos que la Política Monetaria, llevada a cabo por el Banco Central de Chile, ocasiona sobre los retornos reales del mercado accionario chileno para datos mensuales entre enero de 1996 y diciembre de 2006. Basándonos en un marco teórico introductorio, analizamos la política monetaria desde el punto de vista monetarista y keynesiano, sus esquemas y efectos sobre la economía. Luego de analizar detalladamente el mercado accionario, desde un punto de vista sectorial, aplicamos como herramienta de análisis un modelo GARCH (1,1) con el propósito de medir el impacto que la política monetaria, bajo un esquema de metas de inflación, genera sobre los retornos del mercado de renta variable chileno. Los resultados muestran, en general, una buena adherencia del modelo a los retornos reales de los distintos sectores. Sin embargo, el grado de ajuste se ve alterado notoriamente en aquellos sectores que presentan una mayor volatilidad. No obstante, el modelo es capaz de predecir el periodo de tiempo con el cual las decisiones de política monetaria afectan el retorno real del mercado accionario en los diversos sectores productivos, e.g., entre 6 y 12 meses para el sector Servicios, entre 11 y 18 meses para el sector Comercio, entre 10 y 19 meses para el sector Manufacturero, entre 10 y 12 meses para el sector Minero, y entre 15 y 16 meses para el sector de Inversión Inmobiliario.
Obtención de una matriz insumo-producto a 20 sectores y análisis de los encadenamientos productivos para la Región del Bío-Bío, base 2003
Authors: Parra Juan Carlos , Pino Osvaldo
Published: April 2023

El propósito de este artículo, es compartir los resultados obtenidos de la investigación reciente; y que persigue, a través de un análisis comparativo de las matrices de coeficientes tecnológicos regional es para los años 1996 - 2003, evaluar ventajas y distinguir en la estructura productiva de la región aquellas ramas con potencialidades para transformarse en ejes dinamizadores del crecimiento.El análisis comparativo de las estructuras tecnológicas se realiza mediante la utilización de las respectivas tablas input-ouput (20 x 20 sectores); para los años 1996 a 2003. A partir de la matriz inversa de la VIII Región del Bío Bío, se estiman para los enfoques de oferta y demanda respectivamente los multiplicadores e índices respectivos. Inicialmente, los Multiplicadores de la producción, Multiplicadores de la expansión uniforme de la demanda y, finalmente el objetivo del problema económico es construir sobre esta base los índices de Poder de Dispersión y Sensibilidad de Dispersión, conceptos que permiten cuantificar la naturaleza de los “eslabonamientos” sectoriales, hacia adelante y hacia atrás (forward and backward linkages). Posteriormente, se caracterizan estas actividades en sectores claves, estratégicos, impulsores e islas. La presentación de los resultados se realiza sobre la base de un conjunto de tablas que persiguen entregar una visión de los encadenamientos intersectoriales de las actividades gravitatorias de la economía regional. AbstractThe main purpose of this article is to share the results from a research just finished. Such research aimed, through a comparative analysis of regional technological coefficient matrixes (regional and nation-wide), to evaluate advantages and identify those productive branches with potential to become development drivers.The comparative analysis of technological structures was done by using input-output tables (20 x 20 sectors) for 2003. Starting from the inverse matrix of the Bío-Bío Region, multiplier and indexes are calculated, under the approach of supply and demand. Initially, production multiplier, uniform demand expansion and, finally, to create indexes on dispersion power and dispersion sensibility; both concepts allow to quantify the nature of sector linkages in both senses, forward and backward. Later on, activities are characterised as key, strategic, driver and island sectors. The output is shown as a set of tables that are aimed to give a vision of inter-sector linkages of main activities in regional economy.
La cultura y el proceso de globalización en el desarrollo de las PYMES
Authors: Arroyo Venegas Isabel Cristina
Published: April 2023

Partiendo de que el ser humano es indivisible en su integración a través de su alma, sentimientos, capacidad y conocimientos, y con la conciencia de que nadie ni nada en este mundo puede tener independencia plena con respecto a sus entornos, se debe concluir que el desarrollo de cualquier proyecto, sea empresarial o social, está impactado por la cultura de sus empresarios o líderes y la cultura general de sus mercados, así como por los procesos de integración y apertura de las naciones que conforman el planeta, principalmente el proceso de globalización en el que nos hemos sumergido, y de manera férrea y acelerada, durante los últimos treinta años.
Proyección del ratio de pago de dividendos a través de la simulación de Montecarlo
Authors: Gutiérrez Urzúa Mauricio I.
Published: April 2023

La presente investigación estima la tasa de pago de dividendos de las empresas chilenas, mediante la simulación de Montecarlo. El comportamiento de las variables exógenas del modelo se estimó a través de la teoría de agencia. La investigación se realizó para el período 2001 y 2005, por medio de una regresión de mínimos cuadrados generalizados (GLS), luego la variable endógena se proyectó utilizando la simulación de Montecarlo. Los resultados obtenidos mostraron que las empresas chilenas pagarían en promedio el 65% de sus utilidades como dividendos. AbstractThis paper estimated dividend payout using Monte Carlo simulation. The exogenous variables the model was estimated through agency theory. This research was made in Chilean firms in 2001 – 2005, with generalized least squares (GLS) Then endogenous variable was estimated using Monte Carlo simulation. The results showed that Chilean firms pay on average 65% of their profits as dividends.
En la misión de escoger un sistema de información de recursos humanos (SIRH) efectivo – evaluando su rol y factores claves de éxito
Authors: López Bohle Sergio , Ugarte Gómez Sebastián
Published: April 2023

Un Sistema de Información de Recursos Humanos (SIRH) efectivo es crítico en las organizaciones de hoy, de modo de lidiar con una serie de asuntos tales como mayores demandas organizacionales, un mayor uso y necesidad de información, presiones continuas de reducción de costos, así como hacer de RRHH un socio más estratégico del negocio. Este artículo resalta las principales razones consideradas por las organizaciones al momento de introducir un SIRH; además de elaborar un marco de dos tipos de dimensiones para evaluar la efectividad del sistema (cualitativa y cuantitativa), y dos facilitadores claves para sustentar su éxito (afinidad organizacional y arquitectura del sistema). También discute los principales desafíos y problemas enfrentados por organizaciones al momento de implementar un SIRH. AbstractAn effective HR information system is critical in today’s organizations, in order to cope with a number of issues such as increasing organizational demands, a more extensive use and need of information, continuous pressures to reduce costs, as well as making HR a more strategic business partner. This paper highlights the main reasons that organizations consider when introducing an HRIS; in addition to develop a framework of two types of dimensions for assessing the effectiveness of the system (qualitative and quantitative), and two key enablers to sustain its success (organizational suitability and system architecture). It also discusses additional issues and challenges faced by organizations when implementing an HRIS.
Optimización de carteras de inversión modelo de Markowitz y estimación de volatilidad con Garch
Authors: Gálvez G. Patricio , Salgado Marcelo , Gutiérrez U. Mauricio
Published: April 2023

En el articulo se aborda el problema de construcción de portafolios de inversiones usando el modelo de Markowitz, proponiendo una forma distinta de calcular la volatilidad a través de modelos Garch, lo que permite una mejor captura de la realidad. El problema se resuelve a través de la técnica de multiplicadores de Lagrange.Se aplica este modelo en el mercado de la Bolsa de Comercio de de Santiago de Chile evaluando su desempeño, usando como referentes un portafolio de mercado que replica el índice IGPA (Benchmark). Finalmente se hace referencias a trabajos futuros.  AbstractThe article addresses the problem of construction of investment portfolios using the Markowitz model, proposing a different way of calculating the volatility through GARCH model, which allows a better capture of the reality. The problem is solved through the Lagrange multipliers technique.The model is applied to the market for the Stock Exchange of Santiago, Chile, to evaluate its performance using as reference a market portfolio that replicates the IGPA index(Benchmark). Some implications for future works are mentioned among the conclusions.
AVALIAÇÃO DOS IMPACTOS FÍSICOS, BIÓTICOS E ANTRÓPICOS DE USINAS SUCROENERGÉTICOS DE MINAS GERAIS
Authors: Correa William , Feil Alexandre André
Published: April 2023

Este estudo mensurou e avaliou os impactos benéficos e maléficos causados ao meio físico, biótico e antrópico pelas usinas sucroenergéticas de Minas Gerais. A metodologia empregada vincula-se a qualiquantitativa, descritiva e estudo de caso com auxílio do procedimento técnico survey, em especial, o questionário. A unidade de análise é composta por cinco usinas sucroenergéticas. Os principais resultados, de um lado, apontam maior grau de impactos negativos no meio físico e biótico, em especial, pela contaminação de recursos hídricos, liberação de partículas a atmosfera e lesões a animais. Estes impactos negativos ocorrem em sua maioria na etapa do plantio e colheita da cana-de-açúcar. O impacto positivo, por outro lado, com maior assiduidade relaciona-se ao meio antrópico na geração de empregos, novas tecnologias e qualidade de vida. Conclui-se que esta ferramenta utilizada na forma de questionário para mensurar os impactos benéficos e maléficos nas usinas sucroenergéticos apresentou-se eficaz para gerenciar os impactos no meio físico, biótico e antrópico.
Review on Heat Transfer and Pressure drop during fluid flow in microchannels
Authors: Kothadia Hardik B. , Lal Aakarshika
Published: April 2023

Microchannels are structures of smaller hydraulic diameters used for
efficient heat exchange in fluid flow. In this paper, a detailed study
on types of channels categorized by different authors based on the size
range has been done. These channels are further elaborated based on
different geometries such as circular, rectangular and trapezoidal
microchannels with hydraulic diameters range and aspect ratios. Major
applications of microchannels can be seen in a diverse range of
industries. Microchannels are best known for heat removal due to their
compactness and high efficiency. A comprehensive study on the advantages
of small hydraulic diameters has been done. Various correlations
proposed by several authors to determine the heat transfer and friction
factor for gas and liquid flow through a microchannel have been
discussed. In microchannels, the Reynolds number range for different
types of flow categorized as laminar, turbulent, and transition is
different from the conventional range. The correlations suggested in the
literature for heat transfer and friction factor are compared for the
laminar and turbulent regime for liquid and gas flow of Prandtl number 4
and 0.7, respectively.
Dysregulation of CXCL1 Expression and Neutrophil Recruitment in Insulin Resistance and Diabetes-Related Periodontitis in Male Mice
Authors: Shinjo Takanori , Onizuka Satoru , Zaitsu Yumi , Ishikado Atsushi , Park Kyoungmin , Li Qian , Yokomizo Hisashi , Zeze Tatsuro , Sato Kohei , St-Louis Ronald , Fu Jialin , I-Hsien Wu , Mizutani Koji , Hasturk Hatice , Van Dyke Thomas E. , Nishimura Fusanori , King George L.
Published: April 2023

Insulin resistance and hyperglycemia are risk factors for periodontitis and poor wound healing in diabetes, which have been associated with selective loss of insulin activation of the PI3K/Akt pathway in the gingiva. This study showed that insulin resistance in the mouse gingiva due to selective deletion of smooth muscle and fibroblast insulin receptor (SMIRKO mice) or systemic metabolic changes induced by a high-fat diet (HFD) in HFD-fed mice exacerbated periodontitis-induced alveolar bone loss, preceded by delayed neutrophil and monocyte recruitment and impaired bacterial clearance compared with their respective controls. The immunocytokines, CXCL1, CXCL2, MCP-1, TNFα, IL-1β, and IL-17A, exhibited delayed maximal expression in the gingiva of male SMIRKO and HFD-fed mice compared with controls. Targeted overexpression of CXCL1 in the gingiva by adenovirus normalized neutrophil and monocyte recruitment and prevented bone loss in both mouse models of insulin resistance. Mechanistically, insulin enhanced bacterial lipopolysaccharide-induced CXCL1 production in mouse and human gingival fibroblasts (GFs), via Akt pathway and NF-κB activation, which were reduced in GFs from SMIRKO and HFD-fed mice. These results provided the first report that insulin signaling can enhance endotoxin-induced CXCL1 expression to modulate neutrophil recruitment, suggesting CXCL1 as a new therapeutic direction for periodontitis or wound healing in diabetes.

Article Highlights

The mechanism for the increased risks for periodontitis in the gingival tissues due to insulin resistance and diabetes is unclear. We investigated how insulin action in gingival fibroblasts modulates the progression of periodontitis in resistance and diabetes. Insulin upregulated the lipopolysaccharide-induced neutrophil chemoattractant, CXCL1, production in gingival fibroblasts via insulin receptors and Akt activation. Enhancing CXCL1 expression in the gingiva normalized diabetes and insulin resistance-induced delays in neutrophils recruitment and periodontitis. Targeting dysregulation of CXCL1 in fibroblasts is potentially therapeutic for periodontitis and may also improve wound healing in insulin resistance and diabetes.
MOLDAGEM RECÍPROCA: A REORGANIZAÇÃO DE UM APLICATIVO PARA O ENSINO DE GEOMETRIA
Authors: Milani Mendes Hemerson , Cristina de Mello Irene , Silva Coelho Jacon Liliane da
Published: April 2023

A pesquisa discute a produção de um aplicativo denominado GeoRondo para dispositivos móveis, a ser usado como recurso didático para o ensino de Geometria Espacial, com aporte conceitual em Dolce e Pompeo (2010) e que utiliza elementos da Realidade Aumentada na visualização dos sólidos geométricos. O objetivo pauta-se na análise do processo de construção do aplicativo, desenvolvido mediante articulação entre um professor de matemática e um futuro profissional de computação, intermediados por uma professora de pós-graduação. O desenvolvimento se baseia no constructo de Seres-Humanos-Com-Mídias (BORBA, 2001), em que as mídias permeiam o ser humano da mesma forma que as tecnologias são impregnadas de humanidade. A metodologia é qualitativa, ligada ao estudo de caso, com uma tríade multidisciplinar de sujeitos. Os resultados evidenciam que as tensões ocorridas durante o processo reforçam a ideia da Moldagem Recíproca, em que uma determinada mídia influencia no raciocínio de quem interage com elas e vice-versa.
The Role of Jurisprudence in the Development of Civil and Criminal Law
Authors: Sahlan  , Nurman Ilham , Uddin Abdul Karim
Published: April 2023

Judgments of cassation-level courts that are already inkracht or jurisprudence as a source of law are still debatable in legal studies, notably the use of jurisprudence in judges’ legal considerations. Even though jurisprudence is quite constructive in providing reinforcement of the judge’s considerations in their decisions, jurisprudence can also be used as a legitimate legal statement, which can complement the legal void. The research aims to examine the position of jurisprudence in the national legal system and its role in the development of civil and criminal law. The method used in this research is normative legal research combined with the statutory and conceptual approaches. The outcomes of this research show that although jurisprudence is recognized as a source of law, it is not included in the hierarchy of laws and regulations. The application of jurisprudence is in fact in line with the mandate of Article 5 of Law Number 48 of 2009 concerning Judicial Power which states that judges and constitutional judges are compulsory to explore, follow, and comprehend legal values and a sense of justice that lives within the society. Therefore, it becomes important to consider the legal standing of jurisprudence in reinforcing and developing national law (civil and criminal).
Analysis The Value of Tauhid Education Contained in Mas Ronggasasmita’s Suluk Wejang
Authors: Setyowati Novita , Muharom Fauzi
Published: April 2023

The research was conducted with the aim of analyzing  the values of tauhid education contained in Mas Ronggasasmita’s Suluk Wejang, then applying the values contained, including the Oneness of Allah, belief in the existence of Allah, straightening intentions, always repenting, being as much as zuhud and wara’, patient and sincere, dependent and trusting in Allah, gratitude and pleasure, good heart and character, perfection belongs only to Allah, being a knowledgeable, intelligent and faith, having a perfect teacher, believing in the names and attributes of Allah, always remembering death. The application of these values by instilling the real meaning of laa ilaaha illallahu in living daily life, not just mere pronunciation. Students are given by Allah various potentials in living a life whose ultimate goal is to reach Allah the Creator

Keywords: values, tauhid education, Suluk Wejang
The institute of expropriation as a consequence of military operations: historical and legal analysis
Authors: Baranenko D. , Rusyn R.
Published: April 2023

As history shows, society has always faced armed conflicts, terrorist attacks, wars, etc. throughout its life cycles. At the same time, in a civilized society, even war is perceived as a phenomenon of legal reality, i.e., it should be conducted strictly within the limits established by existing international legal acts. During military operations, the issues of seizure and further use of the property of the enemy state are relevant, which may be carried out, in particular, through expropriation.

Expropriation can occur both in peacetime and in wartime, but, as a rule, it is especially important during interstate conflicts, as it is often illegal, as a result of unauthorized seizure of sovereign territories.

Currently, the issue of expropriation is being widely raised and discussed in the international community with a view to applying it to assets and liabilities belonging to the Russian Federation and its residents in connection with the recognition of the latter as an aggressor against Ukraine and a threat to the peaceful existence of the European continent. 

In addition, during the military operations of the Russian Federation on the territory of Ukraine, Russia has illegally expropriated a significant amount of both state property and property owned by Ukrainian citizens and other persons on the territories occupied by the aggressor. Such arbitrariness should not be ignored and should not be ignored by international justice institutions, as this raises the risk of further attempts to illegally seize and confiscate property contrary to generally accepted legal norms.

Despite the fact that the institution of expropriation was known and practiced, in particular, during the First and Second World Wars, in the historical perspective, Russia's current war against Ukraine, which actually began in 2014, should be considered the initial stage of its reform, as a significant number of precedents of legal and illegal forced seizure of property as a result of a military conflict have been and will be created.
The principle of mutual responsibility of the state and the convicted in criminal and executive law of Ukraine
Authors: Pylypenko D.
Published: April 2023

The article is devoted to defining the essence of the principle of mutual responsibility of the state and the convicted person in the criminal and executive law of Ukraine. The positions of scientists in relation to this principle are analyzed. Attention is focused on the imperative method as generally recognized among scientists for determining the content of the principle of mutual responsibility of the state and the convicted. It is emphasized that the imperative method mostly gravitates to the sphere of regulation of the practical activities of the employees of the criminal enforcement service, rather than to the definition of mutual responsibility as a legal basis. It is noted that this principle belongs to the category of sectoral and is characterized by the interpretation of responsibility in its structure in a broad sense. Such responsibility is characterized by negative and positive elements. The negative element in such a construction concerns the person of the convicted person in the context of determining the nature of his responsibility for the committed crime. The positive element concerns both the convicted person and the representatives of the criminal enforcement service. The positivity of responsibility is characterized by the encouraging and preventive structure of its structure. The incentive component is reflected in the norms of criminal enforcement law, which in a positive context record the consequences of the behavior of persons serving a sentence, as well as the activities of employees of the criminal enforcement service. The preventive component is reflected in the definition within the law of regulatory constructions that have a preventive and deterrent effect on both convicts and employees of penal institutions in the context of their compliance with the norms of domestic legislation. The factor of reciprocity in the determination of the specified branch principle in no way indicates the literal responsibility of the convicted before the representatives of the state in the person of the employees of the criminal enforcement service and vice versa. Reciprocity means the inevitability of responsibility before the state both on the part of the representatives of the criminal enforcement service and convicts who are serving their sentences in penal institutions.
Determinants of modern terrorism
Authors: Tymoshenko V.
Published: April 2023

The determinants and object of the influence of terrorism in the modern world, threats and risks that every person and society in general are exposed to are considered. Today, terrorism poses a significant threat to society, to every person, it is both a criminal and a military-political problem, in fact, a new form of war. This is a complex phenomenon that encompasses the extremist ideology of violence as the theoretical basis of terrorism, terrorist activity, which is the practical implementation of extremist ideology, and terrorist organizations, as a form of social organization of adherents of extremist ideology.
        Determinants of terrorism are phenomena of a criminogenic nature that give rise to terrorism, create favorable conditions for terrorist acts and are the driving force of terrorism. The causes of terrorism are the unresolved economic, political, social and religious problems that are of significant importance for a certain social group and determine the social status of people.  The conditions of terrorism are the weakness of state power, the inactivity of special services, the existence of various religious and sectarian organizations that demand the fulfillment of their demands without taking into account the interests of the entire society, the approval of terrorist acts by the population that strives for justice, but does not see other ways of solving their problems, etc.
         The object of influence of modern terrorism is the foundations of international security, the values of democracy, the politics of states, their economy, the social sphere, society, and any person. By starting a war or creating obstacles in the fight against crime, terrorism creates a significant threat to the national security of the state, causes significant economic, moral and political damage to every person, his rights and freedoms, and society in general.
         The most important directions of the fight against terrorism: raising the standard of living of the people; stability of the state; creation of mechanisms for overcoming social contradictions and crises, achieving a social compromise; effectiveness of authorities and professional special services; countering the formation of a terrorist's personality; the fight against corruption, primarily the punishment of corrupt officials, and the restoration of social justice.
Digital evidence: some problematic issues regarding its concept and use in criminal justice
Authors: Garasymiv O. , Marko S. , Ryashko O.
Published: April 2023

The article focuses on the fact that the level of crime related to the use of information technologies is constantly growing, which is evidenced by rather disappointing statistics, which is why in the criminal procedural science so much attention is paid to electronic evidence, the procedure for admissibility of their receipt and use during proving the circumstances to be established in criminal proceedings.

On the basis of the study of the current legislation, it was determined that at the present day in the Ukrainian judiciary there is some ambiguity regarding the concept and reliability of information contained in digital documents, and also, unfortunately, the single requirements that would be given to electronic documents in to the fullest extent, the opportunity to act as a tool of evidence in criminal proceedings.

Attention is focused on the fact that in itself the constant growth of the use of the possibilities of innovative technologies has two sides of the coin, it has both positive and negative colors. It is clear that in the process of changes in legislation and reform approaches, it is impossible to clearly and immediately establish the advantages and imperfections of a certain legal institution, only the practical application of norms over a sufficient period of time will be able to provide answers to the questions of interest to theorists and practitioners, in our case, the most relevant ones seem to be questions regarding the assessment and use of electronic evidence when presenting versions and forming the evidence base in criminal proceedings.

It is noted that the process of proof, due to its importance, remains a relevant topic for research and analysis. The problem in this legal institute is the lack of a clear legal regulation regarding the procedural procedure of extraction, assessment and research of electronic evidence at the legislative level.

The authors established that electronic evidence has certain specific features that should be reflected in material and procedural legislation and prove that compliance with the requirements that exist regarding the form of an electronic document form its evidentiary value, the ability to use it as the basis of a procedural decision and refer to him during the consideration of the case in court.
Criminological analysis of the state, dynamics and structure of criminal offenses against the legitimate professional activity of journalists
Authors: Pavlykivskyi V.
Published: April 2023

The article examines the problem of combating crime in the sphere of freedom of speech and journalistic activity at the legislative and law enforcement levels. Particular attention is paid to the analysis of the main trends in the criminal law protection of legal professional activities of journalists. The study of the legal nature of the mechanism of criminal law regulation of the legitimate professional activities of journalists, coupled with the study of statistical indicators of the crime in question for 2014-2020, allowed the author to draw a number of conclusions that have theoretical and applied significance at the legislative and law enforcement levels. The state, structure and dynamics of criminal offenses against the legitimate professional activity of journalists are analyzed. Based on the analysis of judicial practice in the field of application of criminal law norms on the protection of freedom of speech and journalistic activities, a number of criminal law novelties with practically "zero" effectiveness in preventing crime in the specified area were identified. With a significant annual number of revealed encroaching on the freedom of professional activity of journalists in Ukraine, the number of criminal proceedings directed to the court is approaching the statistical error. The specified effect is strengthened by the legislator's unjustified selection as independent components of criminal offenses of encroachment on the life, health, property and freedom of journalists (articles 345-1 347-1, 348-1, 349-1 of the Criminal Code of Ukraine). As a conclusion, based on the analysis of criminological indicators, the author of the article predicts in the short term a further gap between recorded criminal proceedings and the number of those brought to criminal liability for violating the freedom of journalistic activity. In addition, the author of the article proposed appropriate changes to the current criminal legislation in order to eliminate contradictions and duplication of criminal law norms in the field of protection of freedom of speech and professional activity of journalists.
Peculiarities of legal regulation of the administrative-legal status of subjects of interaction between the state and the public
Authors: Mykolaiets A.
Published: April 2023

The article offers a special analysis of the features of the administrative-legal regulation of the administrative-legal status of subjects of interaction between the state and the public in modern Ukraine. The coverage of the mentioned issue was carried out taking into account the following elements of the administrative and legal status of the listed subjects: 1) identification of the subjects of interaction; 2) the principles of the legal status of subjects of interaction are those fundamental, starting ideas, concepts that determine the construction of the entire administrative and legal status of the studied subjects and their further activities in the sphere of interaction. These principles include: democracy, rule of law, equality, voluntariness, transparency, publicity, initiative in interaction; 3) competence-authorizing element. Attention was drawn to the fact that the competence of state authorities and other representatives of the state in the field of interaction with the public today, as well as all other aspects of the administrative and legal status of the above entities, is not properly defined. Separate norms regarding the powers of state bodies to interact with the public are chaotically provided for in various normative legal acts; 4) responsibility of the subjects of interaction. The author concluded that the legislation lacks a systematic approach to the regulation of responsibility in the sphere of interaction between the state and the public, fixing the specifics of the composition of relevant violations and establishing the types of responsibility adequate to such violations, determining the specifics of the subjects of such responsibility; 5) a guarantee element, which is proposed to be understood as a set of special legal, political, economic, social and other means defined in legislation to ensure stable and effective interaction between the state and the public, compliance with generally recognized standards of such interaction in civil society and a democratic state, as well as protection of rights and interests of each of the parties.

It was noted that, in general, characterizing the specifics of the normative-legal regulation of the content of the administrative-legal status of subjects of interaction between the state and the public, it should be noted that it is insufficiently filled with special administrative-legal norms that directly determine the peculiarities of the status of each subject as a participant in the interaction, the peculiarities rights and duties, tasks, responsibilities, principles of administrative and legal status in the defined area. In the structure of such an administrative-legal status, there are too few norms that specify the place and role of relevant subjects in the course of interaction between the state and the public.
Trends in the optimization of the right to work by civil servants in the conditions of the European integration of Ukraine
Authors: Pikul V.
Published: April 2023

The article analyzes promising directions for optimizing the right to work for civil servants in the context of the European integration of Ukraine. It is noted that the scientists researched mainly tangential issues to the trends and directions of optimization of the right to work by state services in the conditions of the European integration of Ukraine; available in the legal doctrine of our country, studies of trends and directions of optimization of this right are not comprehensive in nature; in various periods after 1991, the Laws of Ukraine "On Civil Service" dated 16.12.1993 No. 3723-XII, dated 17.11.2011 No. 4050-VI and dated 10.12.2015 No. 889-VIII were in force in our country (which, in its own right, is in force ). for today), and that is why it is important to conduct an appropriate study based on the current state of civil service legislation. The current state of legislation in this area is characterized. A list of trends in the optimization of the right to work by civil servants is highlighted in this regard, namely: 1) the trend of introducing different approaches to the regulation of civil service; 2) the trend of legislative definition of key civil servants for the realization of the right to work; 3) the tendency of sounding the list of special social guarantees, which are allocated only to civil servants; 4) the tendency to extend to civil servants the labor guarantees that all workers in our country are divided into. The essence of the meaning and each of the trends of optimization of the right to work by state services in the conditions of the European integration of Ukraine is clarified. The article states that each of the analyzed trends in the optimization of the right to work in public services in the context of the European integration of Ukraine is relevant today and in the future can and should be reflected in changes to the current legislation that regulates the implementation of the right to work in public services.

A comparative legal analysis of the Laws "On Civil Service" dated 16.12.1993 No. 3723-XII, dated 17.11.2011 No. 4050-VI and dated 10.12.2015 No. 889-VIII was carried out.
The use of IT technologies in the process of improving the qualifications of a lawyer
Authors: Zaborovskyy V.
Published: April 2023

This article reveals the legal nature of a lawyer's professional duty to improve his qualifications through the prism of the use of information technologies in the process of improving such qualifications. The position is argued, according to which the acceleration of the pace of the use of information technologies in the context of the professional activity of a lawyer, including in matters related to the improvement of his qualifications, is in a certain way determined by the requirements of today, taking into account the COVID-19 pandemic in the world in recent years, as well as the military Russia's aggression against the Ukrainian people.

Within the framework of this article, the experience of leading foreign countries (in particular, the USA, Great Britain, Japan, Canada) was disclosed, primarily regarding professional development through distance education of lawyers. Emphasis is placed on the positive aspects of the reform of the Institute for the Advancement of Lawyers, as a result of which the Internet platform of the Accreditation Center of the Higher School of Advocacy of the National Bar Association of Ukraine was first created, which includes information on all accredited current and ongoing measures for the advancement of attorneys’ qualifications, which significantly simplifies access to information on their implementation.

It is concluded that, on the one hand, the development by the Higher School of Advocacy of NAAU of special, adaptation courses (instructions) of professional development online for interns, assistant attorneys and persons, in the case of renewal of their right to engage in advocacy, is positive, and on the other hand, taking into account the fact that professional development is a professional obligation that applies to all Ukrainian lawyers, who are not exempted from the obligation to pay contributions precisely to ensure the implementation of lawyer self-governance, and therefore the passage of relevant measures (programs) developed by this institution must take place on a free basis.
The influence of the Russian-Ukrainian war on the development of the European diplomatic service
Authors: Cherniavskyi A. , Zavhorodnia V.
Published: April 2023

The article is devoted to the analysis of the impact of the Russian-Ukrainian war on the functioning and development of the European External Action Service. The authors investigated the main stages of the evolution of the European diplomatic service from the time of the establishment of the first information offices of the European Coal and Steel Association in the fifties of the twentieth century to the formation of the European External Action Service in 2009 as part of the reform defined by the Treaty of Lisbon.

From the moment of the establishment of the European Communities until the entry into force of the Treaty of Lisbon, the European diplomatic service was carried out by information missions of the Communities and missions of the European Commission, and later by the Directorate General headed by the European Commissioner for Foreign Affairs and Neighborhood Policy. The competence of these bodies was derived from the powers of the European Commission, therefore the sphere of activity of the European diplomatic service was limited mainly or exclusively to economic issues, and defense and military-political issues remained outside the attention of common European diplomacy.

After the entry into force of the Lisbon Treaty, the European External Action Service was headed by the High Representative of the Union for Foreign Affairs and Security Policy. Their formal powers extend to all aspects of foreign policy, but in fact, until 2022, European diplomacy focused on economic issues and was not ready to effectively counter Russian aggression by diplomatic means. Therefore, the needs of guaranteeing the military-political security of the European Union itself, its member states and partners require a review of the institutional mechanism of the European External Action Service in terms of strengthening its role in solving military-political, defense and security issues, in particular, regarding the introduction of centralized models of adoption joint decisions.