bluuebunny/crossref_metadata_2025 huggingface dataset:
Ensuring the functioning of society in activities of local governments under the legal regime of martial law
Authors: Lukianova Halyna , Bekerska Tetiana
Published: September 2024

The scientific article is devoted to the study of the activities of local self-government bodies during the period of martial law in ensuring the functioning of society, characterization of the concept, competence and features of local self-government bodies, and types of local selfgovernment bodies. The article examines the scientific and regulatory approaches to defining the most important functions of local authorities, in particular, ensuring the constitutional rights and security of citizens. Local self-government during the period of martial law faces many challenges on a daily basis. That is why this topic is extremely relevant and requires scientific substantiation and research. The decentralization reform has laid the foundation for the activities of competent local governments. However, the unjustified military aggression has changed the usual rhythm of work of regional and district councils, as well as local authorities. The peculiarity of this legal regime is the creation of temporary state bodies, including military authorities. They operate in parallel with autonomous local governments. However, there are cases when the military administration can assume the powers of local self-government bodies if the local council does not meet on time. Local self-government in Ukraine is a right guaranteed and enforced by the state and a territorial community – a voluntary association of residents of a village, villages or several villages, cities – to address local issues within the limits determined by the current legislation, may be formed independently or subordinated to officials and self-government bodies. Local self-government is designed to strengthen the foundations of the constitutional order of Ukraine, ensure the implementation of constitutional principles, human and civil rights, create conditions for meeting the vital needs and legitimate interests of citizens, and develop local democracy. During the legal regime of martial law, military authorities exercise the powers of local state authorities and part of local self-government bodies, as defined by the current legislation. Therefore, the role of local state authorities and local self-government bodies in ensuring the quality functioning of society is very important.
Administrative contract in the legal sphere
Authors: Smotrych Dmytro , Surkes Dmytrii , Buniak Rostyslav , Shevchuk Anton
Published: September 2024

In this article, we will consider the role and importance of administrative agreements in modern legal practice. The concept of administrative contracts, its main aspects and impact on the relations between state institutions, citizens and enterprises are considered. Special attention is paid to the legal regulation of administrative contracts, their types and the procedure for their conclusion. The article analyzes the role of administrative contracts in ensuring the rights and interests of the parties, as well as in the performance of their public functions. Practical aspects of the use of administrative agreements in various areas of governance are highlighted. This article will help the reader to better understand the essence and significance of administrative agreements in the modern legal environment. In addition, the article discusses the existing aspects of legal regulation of administrative agreements, especially in the context of changes in legal and judicial practice. The author also considers possible problems and prospects for the development of the institution of administrative contracts in the future. Based on the analysis of scientific sources, international experience, regulations and practical experience, the author draws conclusions about the effective use of administrative contracts in the legal field to achieve public goals and protect the interests of all parties to legal relations. Thus, this article will provide a clear overview and analysis of the current state of administrative agreements in the legal field, which will contribute to the further development and improvement of this institution. The analysis of the legal framework governing the conclusion and performance of administrative contracts is carried out with a focus on the key aspects of Ukrainian legislation and international experience. The types of administrative contracts, structures and procedures related to their conclusion, as well as the peculiarities of monitoring their implementation are taken into account. The article also discusses the problems and difficulties that arise in the implementation of administrative contracts in the current environment. In particular, the author examines issues related to the legality and legitimacy of such agreements, the possibility of abuse of power by public authorities, and the protection of the rights and interests of individuals. Particular attention is paid to the comparative analysis of administrative agreements with other forms of litigation, such as administrative and civil law agreements. This makes it possible to determine the features and advantages of administrative agreements in the regulation of social relations. The author also draws conclusions about the need to improve the legal regulation of administrative agreements and develop specific recommendations to improve the efficiency of their application. This article will be useful for lawyers, jurists, law students and anyone interested in administrative law and legal regulation of government activities.
System of subjects of administrative and legal support of cybersecurity
Authors: Tretiak Yurii
Published: September 2024

This article analyzes the role of administrative bodies in ensuring cyber security from a legal and administrative perspective. The key functions and tasks they perform for effective management and protection of information resources and cyber infrastructure are considered, as well as the importance of the role of subjects of administrative and legal protection of cyber security in the formation of strategies and policies aimed at ensuring cyber security is highlighted, and their contribution to the creation of a secure and stable cyberspace. Aspects that contribute to a better understanding of the role of state structures in ensuring security in cyberspace and increasing their effectiveness in this direction are considered. The normative legal acts regulating the powers and functions of subjects of administrative and legal protection of cyber security are described, in particular the Law of Ukraine “On the Basics of Cyber Security of Ukraine”, as well as the impact of the administrative and legal protection of cyber security on the effectiveness of the protection of information resources and cyber infrastructure. It is characterized that the system of subjects of administrative and legal support for cyber security is an organic combination with a common goal of state and non-state institutions, as well as other subjects that participate in the implementation of measures aimed at ensuring cyber security. Proposed: development and implementation of relevant legislation; coordination of actions between various subjects, detailed and clear demarcation of the competence of state bodies that are subjects of cyber security; establishment of a mandatory certification system to assess and confirm the level of cyber security for all entities that are critical to infrastructure or national security; cooperation with the private sector and the public; developing cyber incident response plans and recovery programs after they occur to minimize damage and business interruptions.
PENGARUH GREEN ACCOUNTING DAN CORPORATE SOSCIAL RERSPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI
Authors: Purbaningsih Rr Yoppy Palupi
Published: September 2024

Three guiding principle economic, social, and environmental development are the center of sustainable development. A corporation must consider the three profit, people, and planet if it hopes to remain sustainable. The inference is that businesses become sustainable through the application of CSR (Corporate Social Responsibility) initiatives as a means of fulfilling a duty to improve society and the environment through the company's production activities, specifically through the application of green accounting in the financial reporting domain. The purpose of this study was to examine and evaluate how corporate social responsibility and green accounting affect company value, which is influenced by profitability. This study looks at 15 manufacturing companies that are listed on the Indonesia Stock Exchange. Purposive sampling was used to gather the research sample, and moderate regression analysis was used to analyze the data. The study's findings indicate that while corporate social responsibility has a major impact on a company's value, green accounting has no such effect. The value of a corporation is influenced by profitability. While corporate social responsibility can reduce the impact of green accounting on a company's value, profitability cannot moderate the impact of green accounting on that value. This study's shortcoming is that it only looks at manufacturing enterprises. In order to determine whether the company has complied with environmental laws, stakeholders, the government, and readers of financial reports interested in purchasing shares from the company are the target audience for this research's contribution.
Keywords: Green Accounting, Corporate Social Responsibility, Company Value and Profitability
INDEPENDENSI DALAM PERSEPKTIF APIP PEMERINTAH DAERAH : STUDI FENOMENOLOGI
Authors: Akhriani Ririn
Published: September 2024

Aparat Pengawas Intern Pemrintah (APIP) berfungsi sebagai pengawas intern yang memiliki peran strategis dalam menjamin akuntabilitas pengelolaan kinerja pemerintah. Sehingga APIP merupakan fondasi penting dalam mencapai good governance. Dalam pelaksanaan tugasnya APIP dituntut untuk senantiasa independen, , penelitian  ini bertujuan untuk mengeksplorasi fenomena independensi APIP dari perspektif subjektif para auditor yang terlibat langsung dalam pengawan internal
Studi ini adalah penelitian kualitatif yang mengadopsi pendekatan fenomenologi. Data dikumpulkan melalui wawancara mendalam melibatkan tiga informan yang dipilih dengan metode purposive sampling.
Hasil penelitian menunjukkan bahwa, APIP pemerintah daerah telah memahami urgensi dari independesi. Sedangkan faktor-faktor yang dapat mempengaruhi independensi adalah tekanan dari atasan hubungan kekerabatan dan pergeseran paradigm APIP, dari watchdog menjadi konsultan. Untuk menghadapi tantangan ini diperlukan pengendalian dari dalam diri APIP sendiri dan juga dukungan dari Pemerintah serta lembaga.
Perancangan Model Penilaian Kualitas Informasi di Fanpage Facebook
Authors: Somantri Asep
Published: September 2024

Pada saat terjadinya pertumbuhan kuantitas ketersediaan informasi, maka kualitas informasi menjadi faktor yang sangat penting, agar dapat dimanfaatkan oleh organisasi maupun individu untuk menentukan sikap terhadap situasi yang sedang dihadapi. Banyak pengguna Facebook yang menjadikan informasi yang ditulis oleh pemilik Fanpage Facebook sebagai pijakan untuk menentukan sikap terhadap situasi yang terjadi pada lingkungannya. Salah satu hal penting yang perlu disadari oleh pengguna Facebook adalah tidak semua informasi yang ditulis oleh pemilik Fanpage merupakan informasi yang berkualitas, sehingga belum tentu dapat dijadikan pijakan untuk menentukan sikap terhadap situasi yang sedang dihadapi. Hal tersebut mendorong dilakukannya penelitian ini yang bertujuan untuk membuat sebuah model yang diharapkan dapat dimanfaatkan sebagai panduan untuk menilai informasi yang ditulis oleh sebuah Fanpage Facebook. Model dibentuk dengan menggunakan metode inovatif dengan tahapan yang disusun berdasarkan hasil kajian terhadap beberapa konsep dan teori dari penelitian terdahulu, yaitu konsep informasi pada media sosial, metode pengolah teks, teori kualitas infomasi dan kredibilitas sumber data.
Perancangan User Experience Aplikasi E-Commerce Menggunakan Metode Design Thinking
Authors: Muhammad Aulia Asshiddiqie  , E. Supriana Caca
Published: September 2024

UMKM (Usaha Mikro, Kecil, dan Menengah) yang merupakan salah satu penopang perekonomian karena juga banyak menyediakan lapangan pekerjaan, Pemerintahan terus mendorong digitalisasi UMKM agar UMKM dapat terus tumbuh dan menjadi tumpuan dalam perdagangan dan ekonomi global, Aplikasi Lapak Cianjur merupakan suatu aplikasi e-commerce  marketplace, setiap UMKM Cianjur dapat menjual produk di marketplace tersebut dengan tujuan agar pemasaran produk UMKM dapat dikenal banyak orang dan dapat banyak memberdayakan banyak UMKM Cianjur, namun pengguna masih merasa kesulitan menggunakan aplikasi Lapak Cianjur serta dalam pengembangan UMKM Cianjur, UMKM merasa kesulitan mencari informasi seputar pengembangan UMKM, dimana media informasinya bersifat terpisah dan belum terpusat. Penelitian ini berfokus untuk perancangan user experience pada aplikasi Lapak Cianjur menggunakan metode design thinking. user experience yaitu bagaimana perasaan orang ketika menggunakan produk atau layanan, Design thinking adalah proses dengan sifat berulang yang dilakukan untuk memahami pengguna, menantang asumsi, dan mengkaji ulang permasalahan yang ada untuk mencari strategi alternatif dan mendapatkan solusi. Langkah – langkah yang digunakan antara lain Empathize (Berempati), Define (Pemahaman), Ideate (Pembentukan pengertian), Prototype (Prototipe), dan Test (Pengujian). Hasil dari penelitian ini yaitu berupa rancangan aplikasi Lapak Cianjur yang dilakukan sampai tahapan pengujian kepada user persona yang sudah dibuat. pelaku UMKM merasa terbantu dengan adannya penelitian ini karena peneliti membantu mendefinisikan permasalahan UMKM terutama untuk masalah konsultasi dan pendaftaran UMKM Cianjur yang dapat dijadikan saran untuk diterapkan pada aplikasi Lapak Cianjur.
Perancangan Digital Asset Management untuk Pengelolaan Dokumen di Lingkungan Perguruan Tinggi
Authors: Mellia Liyanthy
Published: September 2024

Dokumen merupakan hal penting dalam mendukung aktivitas sebuah institusi, termasuk Perguruan Tinggi. Pengelolaan dokumen yang tidak baik dapat menyebabkan penyalahgunaan, kehilangan, duplikasi dan memerlukan waktu yang lama untuk pencariannya. Dokumen dengan jenis yang beragam (multimedia) juga menambah kompleksitas dari pengelolaan dokumen. Digital Asset Management (DAM) merupakan konsep pengelolaan dokumen yang dapat meliputi dokumen-dokumen multimedia, serta menawarkan konsep repository dan workflow sehingga pengelolaannya dapat lebih efektif dan efisien, serta menjamin otentifikasi dari dokumen yang dikelolanya. DAM Perguruan Tinggi (DAM-PT) yang telah dirancang meliput perancangan katalog, metadata, fungsi-fungsi repositori dan hak aksesnya, user interface, integrasi jaringan, dan arsitektur aplikasinya, berdasarkan hasil requirement analysis yang telah dilakukan sebelumnya.
Issues of teaching bioethics in the current context of Kyrgyzstan
Authors: Usupova Ch , Satybaldieva R
Published: September 2024

Today, the problems of moral education of future doctors are the most acute not only in the Kyrgyz Republic. The consciousness of the youth of the XXI century is sometimes formed in a non-linear way under the influence of pragmatism and utilitarianism. The organization of ethical and moral perception of the world and self-organization in the best positions of humanism is a problem not only of a theoretical but also of a practical nature. Methodological ideas and principles proposed by various researchers in the field of social sciences and humanities are mainly aimed at overcoming both all-encompassing relativism and fundamentalism. However, the way it should be implemented while teaching bioethics is a methodological problem, in particular in the Kyrgyz Republic. The purpose of our work is to consider various approaches in the context of development of our national paradigm of education in medical universities. Modern Kyrgyzstan needs efficient teaching methods, since only they can effectively form the main pillars of moral consciousness of students, which are necessary for implementing medical activities. The educational cornerstone is development of interactive discourse, not only as a comprehensive communication, but also as analysis of all the interacting factors of this process (determining the context, directly affecting the participants and their understanding of the world). The research uses methods of hermeneutics and comparative analysis. Pedagogical approaches and methods of use while teaching bioethics at universities are taken into consideration. Teachers of bioethics in medical institutions of Kyrgyzstan need to develop effective approaches and methods of teaching young people, such as interactive discourse and a dialectical method.
The Effectiveness of Compassionate Mind Training (CMT)
for Undergraduate Students
Authors:   Evidence-Based Psychological Assessment and Interventions Doctoral School, Babeș-Bolyai University; Department of Applied Psychology, Babeș-Bolyai University Cluj-Napoca, Romania., PÓKA Tünde , BARTA Andrea ,   Evidence-Based Psychological Assessment and Interventions Doctoral School, Babeș-Bolyai University; Department of Applied Psychology, Babeș-Bolyai University Cluj-Napoca, Romania.
Published: September 2024

The study aimed to investigate the feasibility and effectiveness of face-toface,
group-based Compassionate Mind Training (CMT) for undergraduate
students.
Following a 12-week CMT intervention, a cohort of undergraduate students
in the CMT group (n = 45) and their counterparts in the passive control group
(n = 21) were asked to fill out assessments before, during, immediately after,
and three months following the completion of the intervention. These
measures encompassed a range of factors, including self-compassion,
negative affect, various forms of positive affect, depression, anxiety, stress,
life satisfaction, and dysfunctional attitudes.
Compared with the control group, participants belonging to the CMT group
showed significant increases in self-compassion and self-warmth, along with
decreases in negative affect, self-coldness, dysfunctional attitudes,
depression, and stress. However, mediation analyses, when applied within
longitudinal models, did not establish the significance of self-compassion,
self-coldness, or self-warmth as mediators in the context of the CMT's
impact on negative affect and soothing positive affect.
The results support the effectiveness of a 12-week, group-based, face-to-face
CMT for undergraduate students. Yet, they also cast doubt on selfcompassion
as the primary mechanism driving these changes, given the
absence of supporting longitudinal evidence.
Responses of Growth and Photosynthesis in Potted Radermachera hainanensis and R. sinica to Various Medium Water Contents
Authors: Wang Tsung-Cheng , Wei Tzu-Yao , Yeh Der-Ming
Published: September 2024

Radermachera hainanensis Merr. and R. sinica Hemsl. are woody ornamental plants commonly used for indoor or landscape purposes. However, there is currently a lack of information regarding their water management. Potted plants of these two species were subjected to four volumetric water content (VWC) treatments: 20% VWC (dry), 20%/60% VWC (dry/wet cycle), 40% VWC (moisture), and 70% VWC (waterlogging). Results revealed that both Radermachera species exhibited the poorest growth under the 20% VWC treatment, with the lowest stem diameter, leaf area, plant dry weight, net photosynthetic rate (Pn), stomatal conductance, and maximum quantum efficiency of photosystem II (Fv/Fm). The maximum stem diameter, leaf area, and root dry weight were recorded with the 40% VWC treatment. Stem diameter, leaf area, Pn, and Fv/Fm were higher in both Radermachera species with the 20%/60% VWC compared to the 20% VWC treatment. R. sinica exposed to 20%/60% VWC exhibited similar root dry weight and leaf drop as those with the 40% VWC treatment, while R. hainanensis showed lower root dry weight and higher leaf drop compared to the 40% VWC. Root dry weight, Pn, and Fv/Fm remained unchanged in R. sinica but reduced in R. hainanensis with the 70% VWC compared to the 40% VWC.

Species used in this study: Golden jasmine tree, Radermachera hainanensis Merr.; China Doll, Radermachera sinica Hemsl.
A cross country analysis of financial development, trade openness, population and digitalization’s impact on sustainable development
Authors: Manzoor Wajiha , Mandahar Muhammad Bilal , Mustafa Hadia , Moazzam Muhammad , Safdar Nabeel
Published: September 2024

This study employs the Standard Error Estimation technique to investigate the connections between the digitalization of economy, population, trade openness, financial development, and sustainable development across 127 countries from 1990 to 2019. The findings revealed associations between financial development, population growth, trade openness, economic growth, Digitalization development, foreign direct investment (FDI), and sustainable development. Financial development negatively impacts sustainable development, suggesting that countries with advanced financial systems may struggle to maintain sustainability. Trade openness exhibits a negative association with sustainable development, implying that countries with open trade policies may face challenges in maintaining sustainability, possibly due to heightened competition or resource exploitation. These findings highlight the multifaceted relationship between economic factors and sustainable development, underscoring the importance of comprehensive policies and governance mechanisms in fostering sustainability amidst global economic dynamics.
Influence of the development of entrepreneurial skills on the confidence to undertake in university students
Authors: Vera Kerwin José Chávez , Urribarri Africa Calanchez , Velita Joel Joab Alderete , Illa Godofredo Pastor , Chirinos Angel Alberto Nava
Published: September 2024

This study aimed to explore the influence of entrepreneurial skills development on entrepreneurial confidence in university students. Using an empirical approach, a structured questionnaire was administered to 322 students at a university in Lima, Peru, to assess participants’ perceptions of self-awareness and self-assessment, problem solving, communication and presentation of ideas, as well as their entrepreneurial confidence. The data collected were analysed using structural equation modelling (SEM), which allowed for the identification of significant relationships between the variables. The results revealed that self-awareness, problem solving and effective communication have a positive and determinant influence on the development of entrepreneurial skills, which in turn significantly strengthen students’ entrepreneurial confidence. These findings highlight the importance of incorporating the promotion of entrepreneurial skills in university education, as this can increase students’ readiness and willingness to successfully start and manage their own entrepreneurial projects.
Transport infrastructure: Adaptive choice modelling for deliberative appraisal judgments
Authors: Miccoli Saverio , Murro Rocco
Published: September 2024

Political representation is responsible for choices regarding the supply and the management of transport infrastructure, but its decisions are sometimes in conflict with the will and the general interest expressed by citizens. This situation has progressively prompted the use of specific corrective measures in order to obtain socially sustainable decisions, such as the deliberative procedures for the appraisal of public goods. The standard Stated Choice Modelling Technique (SCMT) can be used to estimate the community appreciation for public goods such as transport infrastructure; but the application of the SCMT in its standard form would be inadequate to provide an estimation that expresses the general interest of the affected community. Hence the need to adapt the standard SCMT on the basis of the operational conditions imposed by deliberative appraisal procedures. Therefore, the general aim of the paper is to outline the basic conditions on which a modified SCMT with deliberative procedure can be set up. Firstly, the elements of the standard SCMT on which to make the necessary adjustments are identified; subsequently, modifications and additions to make to the standard technique are indicated; finally, the contents of an extensive program of experimentation are outlined.
Global tax avoidance and evasion: A landscape through insights from a systematic literature review and bibliometric analysis
Authors: Sumantri Edi , Samudra Azhari Aziz , Suradika Agus
Published: September 2024

This research aims to comprehensively investigate contemporary practices and factors influencing global tax avoidance and evasion through a systematic literature review (SLR) and bibliometric analysis. This study methodology uses SLR with bibliometric analysis to map this research trend. Relevant literature was collected and systematically analyzed to identify key themes, methodologies, and findings regarding tax avoidance and evasion. The study’s findings identify various tax avoidance practices, including profit shifting, transfer pricing strategies, and the use of tax havens by multinational corporations. The report also highlights various forms of tax evasion, such as money laundering and illicit financial flows. Key factors influencing tax behavior are ethical considerations, government policies, economic factors, and corporate governance practices. This analysis highlights the complex interactions between these factors in shaping tax practices globally. The study’s conclusions show that effective tax governance requires a multifaceted approach integrating ethical standards, a strong regulatory framework, and international cooperation. Ethical corporate behavior and transparent reporting are essential in promoting tax compliance and fairness. This study emphasizes the critical role of policymakers in designing and enforcing tax policies that discourage aggressive tax planning while encouraging economic growth and equality. Recommendations from these findings are to increase transparency in multinational operations, strengthen international tax cooperation, and improve global tax administration capabilities. In addition, increasing taxpayer education and awareness can foster a culture of compliance and ethical tax practices. Future research should prioritize longitudinal studies and case-specific analyses to deepen understanding and develop targeted interventions to address tax avoidance and evasion challenges.
Satisfaction and green finance continuance behaviour at Ho Chi Minh City commercial bank
Authors: Dang Nhan Truong Thanh , Ha Van Dung
Published: September 2024

Customers are displaying heightened awareness and involvement in their banking arrangements, and they are actively assessing and remembering information to make informed decisions regarding the allocation of their financial resources towards environmental protection solutions such as clean energy, sustainable construction, climate change control and social protection. Based on the current theoretical gap of factors influencing customer satisfaction and thereby encouraging continued engagement in green finance initiatives, this study aims to identify the factors influencing customer satisfaction as a means of fostering greater participation in green finance amongst customers of commercial banks in Ho Chi Minh City. Using data from a survey of 479 individuals who are customers at commercial banks in Ho Chi Minh City, this study analyses and evaluates the impact of factors influencing customer satisfaction and the role of customer satisfaction in green finance continuance behaviour. Combining basic analysis techniques in quantitative research such as statistics, evaluation of Cronbach’s alpha reliability, exploratory factor analysis (EFA), measurement models and Partial Least Squares structural equation modelling (PLS-SEM) from SPSS and SMART PLS software. the results of this research indicate that: (1) Green Banking initiative (GB), Information Support (IS) and Emotional Support (ES) positively impact Customer Satisfaction (SA); (2) Customer Satisfaction (SA) positively impacts Green Finance Continuance Behaviour (GF).
Study on protection and sustainable inheritance of Fujian Tubao: A case study of Fuxing Bao in Yong’an City
Authors: Qiao Xiaoyang , Liu Xinwei , Liu Xiaotian , Ye Wenliang , Zhang Qingfeng
Published: September 2024

Fujian Tubao, a defensive residential structure predominantly found in central Fujian, represents a significant cultural heritage of the region. However, with the rapid urbanization underway, Fujian Tubao faces the threat of extinction, presenting severe challenges to its survival and development. Identifying a sustainable development path for Fujian Tubao is crucial for preserving regional culture. This study uses Fuxing Bao, a quintessential example of Fujian Tubao, as a case study to explore conservation methods based on adaptive reuse. Through field surveys, questionnaires, in-depth interviews, and case studies, we analyze the historical background of the building, focusing on the current physical and social environment of Fuxing Bao. Our findings indicate that the current state of preservation of Fuxing Bao can meet the requirements for adaptive reuse. By integrating results from surveys and interviews with local villagers, we propose sustainable development strategies and conservation methods. This research offers a sustainable development model for Fujian Tubao and other traditional regional dwellings. By adopting an adaptive reuse perspective, it aims to better address the conflict between modern living and traditional architectural preservation, ensuring that these architectural spaces are properly protected and continue to play a unique role in contemporary society.
Review of Laurie Parsons. 2023. Carbon colonialism: How rich countries export climate breakdown
Authors: Jenkins Ewan
Published: September 2024

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THE CONCEPT AND IMPLEMENTATION OF SUBSTITUTE HEIRS AT THE SHARIA COURT OF ACEH PROVINCE, INDONESIA
Authors: Yunus Ilyas , Rani Faisal A. , Mahfud Mahfud , Muzakkir Muzakkir
Published: September 2024

The Quran and Hadiths specify rightful recipients of Zawil Furudl inheritance, creating a loophole for substitute heirs. Islamic scholars debate the concept of successor inheritance. This study explores substitute heirs and their status as alternate beneficiaries in Aceh's Sharia Court. The Aceh community rejects substitute heirs due to classical philosophy requiring the successor to be alive at the original heir's death. Despite not being present in fiqh and adat literature, substitute heirs are recognized in the Shariah Court under Article 185 of the Indonesian Compilation of Islamic Law. This recognition aligns with the objectives of Islamic law for justice and benefit. Legal pluralism allows for this practice, emphasizing harmonization between legal systems
Factors Influencing Customers' Green Purchase Intention: The Role of Perceived Environmental Responsibility and Health Consciousness
Authors:   Ho Chi Minh City Open University, Ho Chi Minh City, Vietnam, HOANG Dinh Van , TUNG Le Van ,   Ho Chi Minh City Open University, Ho Chi Minh City, Vietnam, TUNG Nguyen Thanh ,   Ho Chi Minh City Open University, Ho Chi Minh City, Vietnam
Published: September 2024

The demand for green products is rooted in consumer health and environmental issues and provides an incentive for organisations to produce such products using sustainable methods. Customer responsibilities toward the environment, however, have been very sparingly studied in developing countries like Vietnam. This study extends the theory of planned behaviour (TPB) through the addition of factors of perceived environmental responsibility and health consciousness to the model of theory of planned behaviour. The current study focusses on the mediating effects of attitude and perceived behavioural control within the TPB framework. We collected data using convenient sampling, which yielded 308 original survey responses from Vietnam, and analysed them using PLS-SEM. The results show that: (a) the attitude towards green products positively affects the purchase intention; (b) perceived environmental responsibility and health consciousness positively influence the green attitude and the purchase intention; and (c) perceived behavioural control does not affect the green purchase intention. These insights can help marketers create creative plans to appeal to green product customers.
The Effect of Good Corporate Governance Practices in Corporate Risk Management Disclosure: An Overview of European Banking Sector
Authors:   Bucharest University of Economic Studies, Romania, GREAPCĂ Natalia Maria
Published: September 2024

Evidence from contemporary research results proves that good corporate governance practices are a fundamental indicator in determining a company’s performance. Corporate risk management disclosure assures stability in a business strategy design and decisionmaking process. The aim of this study is to obtain significant empirical evidence on the impact of good corporate governance (independence and existence of the committees) and company’s performance (return on assets and leverage) and characteristics (company size) towards corporate risk management disclosure. The paper investigates data from the European banking sector evidence. As data source for this study, the information is extracted by Thompson Reuters database and by content analysis of banks published integrated reports during the years of observation. The research questions are addressed by employing regression analysis as a model of research, conducted in IBM SPSS Statistics. The partial results show a possible association between the complexity of risk disclosure, good corporate governance practices and company’s performance. Prior studies results demonstrate significant effects of financial performance indicators on corporate risk management disclosure. Also, the company size seems to be positively and significantly related to risk disclosure. Moreover, the effects of corporate governance from previous research are demonstrated; accordingly, similar results are expected from the current study as well. Thus far, the research which assimilates risk management and corporate governance is still limited and in the development phase. This paper may provide consistent results in the research area and supports future approaches.
Evaluating the Impact of Demographic Shifts: A Comparative Analysis of Economic and Social Consequences in G7 and BRICS Nations
Authors:   Bucharest University of Economic Studies, Romania, DARIE Flavius Cosmin , PROSCANU Cosmin ,   Bucharest University of Economic Studies, Romania, ZEMELEAGĂ Cătălin Gheorghe ,   Bucharest University of Economic Studies, Romania, PRINZ Enrico ,   EM Strasbourg Business School, Strasbourg, France
Published: September 2024

The aim of this study is to explore how demographic shifts are affecting the economic and social environments of BRICS and the G7 countries. Its focus is to spot trends in age structure, life expectancy, fertility rates, and employment tendencies in order to estimate the future economic resilience and growth prospects in these regions. Using a comparative analysis methodology, this paper collects and examines data from 2000 to 2023, covering a time period of over two decades for both BRICS and the G7 nations. Additionally, the authors have resorted to a mixed methods design that encompasses secondary data analysis along with qualitative research. This method uses several quantitative indicators such as population age structure, the life expectancy at birth, but also fertility rates, and unemployment rates to provide a comprehensive view on the impact of demographic changes. Our results show an obvious difference: While the population of G7 countries is getting older and fertility drops, in BRICS nations we find growing young populations. The G7 countries squeeze economic momentum out their dwindling workforce, while the BRICS nations ponder how best to utilise a youthful demographic. In so doing, the paper contributes significantly to our understanding of the demographic and economic trajectory for both emerging as well as established economies. This contrast underscores the direction that global economic dynamics might take in a new multipolar world. This case also reiterates the impact of demographic trends on economic policy and alludes to a growing necessity for targeted social and economic measures. This paper notes that G7 nations could emphasise innovation and immigration policies, while the BRICS countries may work toward improvements in education and employment to take advantage of their demographic dividend. In the end, this research will stand as a considerable scholarly contribution concerning how changes indemographics can critically impact economic conditions while offering up an action plan for future policy makers that moves at the speed of our new demographic reality.
Digitalisation Risks and their Impact on Business Sustainability
Authors:   Bucharest University of Economic Studies, Romania, MAZARE Madalina , SIMION Cezar-Petre ,   Bucharest University of Economic Studies, Romania, VERDES Catalin-Alexandru ,   Bucharest University of Economic Studies, Romania, MIRONESCU Alexandra-Andreea ,   Bucharest University of Economic Studies, Romania, KAIS Samar ,   Bucharest University of Economic Studies, Romania
Published: September 2024

This study endeavours to explore the multifaceted risks associated with digitalisation, with a particular focus on their impact on the sustainability of businesses and strategies for reducing the negative effects. In their long-term journey to obtain sustainability, organisations are urged to remain flexible and embrace the digital innovations to ensure their relevance in the market, by responding to their client’s needs. Organisations should analyse all parts of digitalisation, not only the benefits, to ensure they know what type of risks they will face, in order to be able to control them. Such risks as cybersecurity threats, digital skills gap, data privacy issues among others can have a potential impact on business sustainability. For this study a mixed research method was used, starting with reviewing the relevant literature of digitalisation risks and impact of digitalisation risks on sustainability. Afterwards, secondary data from Eurostat database was analysed using quantitative methods. The selection of this topic was done due to the growing significance of the two terms digitalisation and sustainability in both the research literature and the operational reality of organisations worldwide. Therefore, we consider the paper relevant for other researchers, students, practitioners and organisations stakeholders. The paper demonstrates originality by offering novel perspectives into the intersection of sustainability and digitalisation, through analysing the risks and their impact.
An Analysis of Sustainable Urbanism in Europe: Unveiling Trends and Key Contributors
Authors:   Bucharest University of Economic Studies, Bucharest, Romania, CIUCU (DURNOI) Alexandra-Nicoleta , DELCEA Camelia ,   Bucharest University of Economic Studies, Bucharest, Romania, STOYCHEV Kosyo ,   Sofia University “St. Kliment Ohridski”, Sofia, Bulgaria, TEODORESCU Cosmin Alexandru ,   Bucharest University of Economic Studies, Bucharest, Romania
Published: September 2024

Also referred to as green cities or eco-cities, sustainable urban centres have arisen from the imperative to harmonise economic, ecological, and social agendas, aimed at fostering resilient environments for the benefit of both present and future generations. This global interest in transitioning cities and communities towards sustainability is exemplified by the 11th Sustainable Development Goal, which encompasses objectives such as ensuring safe housing and infrastructure, enhancing air quality, managing waste efficiently, and bolstering disaster resilience. The main objective of this article was to identify publications investigating the issue of sustainable cities in Europe in order to observe research trends on this topic. This study conducts a bibliometric analysis encompassing all published literature within the Web of Science database pertaining to this subject. The earliest documented studies trace back to 1994, with a marked escalation in scholarly interest observed from 2016 onwards. Employing the Biblioshiny package in R, 245 articles were identified wherein both the terms “sustainable cities” and “Europe” appeared in the titles, abstracts, or keywords. Key recurring themes identified in the authors' discourse on sustainable urbanism include sustainable development, urban planning, smart cities, urban sustainability, climate change, urban development, and energy efficiency. Additionally, this analysis identifies noteworthy sources, prolific authors, and highly cited papers, thus shedding light on prevailing research trends within this domain. Among the topics researched by the most cited articles is the reduction of energy consumption, since 80% of energy consumption is generated by cities and their supply chains. Among the solutions provided by them is the integration of local stakeholders in the decision-making process regarding long-term sustainability.
Exploring the Influence of the COVID-19 Pandemic on the Professional Trajectories of Young Women: Findings from the Eurobarometer “Women in Times of COVID-19”
Authors:   Bucharest University of Economic Studies, Bucharest, Romania, ALDEA Anamaria Beatrice
Published: September 2024

The COVID-19 pandemic caused a deep global economic crisis, hitting the labour market very hard. Young women were among the hard-hit, hence a slight departure from the usual trend observed in the recent economic crises where men usually were more affected. The paper investigates how the pandemic affected the professional careers of young women in EU27 and Romania. Other aspects considered in the study are work-life balance, working hours, and the career decisions to be made, such as a change in income. In addition, this study adds to the literature in examining variations among different young women's socio-demographic groups to identify which groups are mostly hit by the pandemic in relation to career issues. Data for this study is taken from the Flash Eurobarometer 2712, "Women in times of COVID-19". In the research, there was a descriptive analysis, non-parametric tests, and six binary logistic regression models. The results indicated that the pandemic of COVID-19 hit the work life of young women in Romania more severely compared to the average of EU27. Young women aged 15-24, the self-employed, and workers with 16-19 years of education have been most severely affected among the EU27 in their professional careers due to the pandemic. This evidence will add to a rich tapestry of research related to the impact of the crisis on employment opportunities for young women.
Evaluating the National Innovation Systems of EU Countries through Innovation Indicators
Authors:   Kyiv National Economic University, Kyiv, Ukraine, ANTONIUK Larysa , LIGONENKO Larysa ,   Kyiv National Economic University, Kyiv, Ukraine, ILNYTSKYY Denys ,   Kyiv National Economic University, Kyiv, Ukraine, DENISOVA Olha ,   Kyiv National Economic University, Kyiv, Ukraine
Published: September 2024

The innovative capacity of a nation is crucial for effectively achieving the sustainable development goals. The European Union exemplifies leadership in this domain through the implementation of comprehensive technological, financial, and regulatory strategies at the supranational, national, and regional governance levels. These practices provide invaluable insights for developing countries seeking to enhance their innovation processes. Moreover, the EU represents a unique case for analysing national innovation systems (NIS) due to its diverse policies and the differing levels of integration among its member states. The research was based on the analysis of complex innovation indicators and indices, which have gained wide recognition and are used for benchmarking. To determine the key factors that shape a country's innovation potential, we undertake graph visualisation and techniques of structural analysis of the European Innovation Scoreboard, and propose an alternative methodology to assess the innovation potential by constructing the European Index of Innovation Potential. This analysis enables the evaluation and comparison of innovation capabilities, simultaneously validating the innovative achievements of leading nations and providing a strategic framework for identifying potential directions to enhance innovation opportunities. Building on these findings, and incorporating alternative analytical approaches, a new methodological framework has been developed for assessing the innovation capabilities of EU countries. This framework aims to delineate the strengths and weaknesses of their national innovation ecosystems. By utilising cluster and taxonomic analysis, it maps EU countries in terms of their innovation potential and achievements. Strategic recommendations have been formulated based on these results to craft national strategies and roadmaps for fostering innovative ecosystems and leveraging innovation as a means to achieve more sustainable development.
Increase of Production Capacities and Investments in Enterprises Depending on the Perspective of Regional Development
Authors:   “Fan S. Noli” University, Korçë, Albania, TENEQEXHI Marinela , MEROLLARI Klaudeta ,   “Fan S. Noli” University, Korçë, Albania, VANGJELI Eleni ,   “Fan S. Noli” University, Korçë, Albania, MANÇKA Anila ,   “Fan S. Noli” University, Korçë, Albania
Published: September 2024

Through this study, regional producing potential was identified based on investments and increase of capacities in order to determine their impact on increase in employment, mainly qualified and university graduate employees. A few questions that arise along the study are: Does the production capacity affect the number of employees? Does the investment amount affect the number of employees? Does the increase of production capacity affect the increase of incomes? Does the increase of incomes affect the employment levels? In conducting the study, we used secondary data published by INSTAT, the Regional Tax Office, municipalities in the Korca region, and primary data obtained through questionnaires filled out by regional enterprises. Data processing revealed that 33% of respondents’ businesses invested in the last 5 years in expanding their activities. As results of the investments made in 40% of businesses, the number of employees has increased by over 20. Despite the internal sources and credit, 30% of businesses chose the government subsidies as an investment method. Due to investments, business incomes increased by 20%. About 33% of businesses plan to increase their investments in the future. The production capacity, investment amount, and increase of income have statistically affected the employment levels greatly. Increase of production capacities has a statistically important effect on incomes. This study will open the doors to other processes in the area. The results achieved will serve as data for the regional institutions, the university, etc.