bluuebunny/crossref_metadata_2025 huggingface dataset:
Spotlight on Corporate Fraud: How Is Takaful Insurance Stability Affected by Its Disclosure?
Authors: Hemrit Wael , Belgacem Ines
Published: September 2024

This study examines the influence of fraud disclosure (FR_DISC) in annual reports on the financial stability of Takaful insurance (TKI) in Saudi Arabia over the period of 2014 to 2022. Moreover, the current study aims to explore the mediating impact of Shariah board size in shaping this relationship using agency theory and examines whether the different Islamic governance attributes could affect this stability differently. Using the dynamic generalized method of moments (GMM) approach to address the possibility of endogeneity, it was found that FR_DISC is significantly negatively related to the financial stability of a sample TKI. We also provide evidence that the larger the size of a Shariah board, the less FR_DISC affects TKI stability. Furthermore, significant negative influence of ownership concentration and the proportion of non-executives’ independent board members on the stability of insurance companies was also observed. Overall, our analysis reveals several significant challenges if accounting and whistleblowing are to contribute to financial stability.
Returnees’ Perspectives of the Adverse Impact of Forced Displacement on Children
Authors: Ilesanmi Itunu O. , Haynes Jasmine D. , Ogundimu Florence O.
Published: September 2024

Conflict-related forced displacement, characterized by the experiences of witnessing violent acts, bombing, torture, separation, and the execution of family members, can severely and negatively impact a child’s social determinants of health (SDOH). These experiences are both direct and indirect forms of adverse childhood experiences (ACEs), and urgent attention is needed to understand the impact of forced displacement on children, who are a vulnerable group, and to develop interventions for all systems that influence the child. This phenomenological qualitative study involved in-depth interviews based on the experiences of returnees (n = 20), who are parents of children who experienced forced displacement. This study underscores the direct and indirect impacts of forced displacement on children, with two key themes identified from the data analysis, by concluding that forced displacement: (i) disrupts the positive SDOH of children, and (ii) children’s coping mechanisms are influenced by primary and secondary exposure to trauma. The direct effects are visible through the impact of forced displacement on children’s mental health as a result of exposure to traumatic material. In contrast, the indirect effects of forced displacement on children are influenced by its subsequential effect on their parents and their community. The study also illuminates systemic inequalities, with participants recommending steps that governmental and non-governmental bodies can take to address this phenomenon.
Intellectual Capital, Board Diversity, and Firms’ Financial Performance: A Complex System Perspective
Authors: Gao Yu , Tian Xinyu , Xu Jian
Published: September 2024

The objective of this study is to analyze the impact of intellectual capital (IC) and its components on firm financial performance using data from Chinese agricultural listed companies during 2015–2020. The moderating role of board diversity in the relationship between IC and firm financial performance is also tested. The modified value-added intellectual coefficient (MVAIC) model is used to measure IC, and board diversity is measured by several indicators, such as diversity in gender, experience, professional background, and educational background. The results suggest that the overall IC and only one element (human capital) positively influence firm financial performance. Diversity in gender, professional background, and educational background positively moderate the relationship between IC and financial performance, while experience diversity has a negative moderating effect. Among IC components, experience diversity, and educational background diversity negatively moderate the relationship between human capital and financial performance. In addition, gender diversity and experience diversity have a negative moderating effect on the relationship between physical capital and financial performance, while professional background diversity and educational background diversity have a positive moderating effect. This study can provide some new insights for managers to devise strategies to improve IC performance and strengthen corporate governance in order to achieve sustainable development of the agricultural industry. It also can guide policymakers in making policies to improve IC efficiency and firm performance.
Modeling of Actuation Force, Pressure and Contraction of Fluidic Muscles Based on Machine Learning
Authors: Baressi Šegota Sandi , Ključević Mario , Ogrizović Dario , Car Zlatan
Published: September 2024

In this paper, the dataset is collected from the fluidic muscle datasheet. This dataset is then used to train models predicting the pressure, force, and contraction length of the fluidic muscle, as three separate outputs. This modeling is performed with four algorithms—extreme gradient boosted trees (XGB), ElasticNet (ENet), support vector regressor (SVR), and multilayer perceptron (MLP) artificial neural network. Each of the four models of fluidic muscles (5-100N, 10-100N, 20-200N, 40-400N) is modeled separately: First, for a later comparison. Then, the combined dataset consisting of data from all the listed datasets is used for training. The results show that it is possible to achieve quality regression performance with the listed algorithms, especially with the general model, which performs better than individual models. Still, room for improvement exists, due to the high variance of the results across validation sets, possibly caused by non-normal data distributions.
Digital tools in hotel marketing
Authors:   Russian Peoples’ Friendship University, Moscow, Russia, Bagirowa A. R. , Zeveke O. Yu. ,   Russian Peoples’ Friendship University, Moscow, Russia
Published: September 2024

The Role of Digital Marketing Tools in Modern Business examines the impact of digital tools on the effectiveness of companies’ marketing strategies. Digital marketing tools play a key role in increasing brand awareness, increasing conversion and the overall effectiveness of marketing campaigns.
Digital financial assets
Authors:   Higher School of Finance, Plekhanov Russian University of Economics, Moscow, Russian Federation, Skiteva V. D. , Murtuzaliev S. S. ,   Patrice Lumumba Russian People’s Friendship University, Moscow
Published: September 2024

Currently, digital financial assets are a new financial instrument, the unified approach to regulation of which the countries of the world have not yet developed. As a result, many countries have developed their own approaches to the legislative regulation of digital financial assets, which can be summarized in two directions: 1) regulation of digital financial assets as securities; 2) regulation of digital financial assets as a separate new financial instrument. The second approach is used in the Russian Federation, where digital financial assets are considered as digital rights to financial transactions — issue, transfer of securities, participation in the capital of a non-public joint-stock company. The article considers the specifics of digital financial assets.
Specifics of problems of a modern large family in Russia
Authors:   FSBEI HE Ufa University of Science and Technology, Bolshakova N.L.
Published: September 2024

The article discusses the main common problems of large families in Russia. Among the key issues are financial, material, housing, household, children health and education problems, as well as those related to relationships within the family, upbringing, support, and socialization of children. In conclusion, the article suggests ways for further research in this area aimed at identifying new problems of large families in Russia and developing effective measures to solve them.
Trends and prospects of legal regulation of the method of filing a letter of resignation of their own free will
Authors:   JSC ARKTIKGAZ , Novy Urengoy , Department of Civil Law of the NWF Federal State Budgetary Educational Institution ", Klepalova Ju.I. ,   Russian State University of Justice",   , St. Petersburg
Published: September 2024

The article is devoted to the problem of finding a balance of interests of the parties to labor relations when establishing the method of filing an application for voluntary dismissal. In practice, employees increasingly notify the employer of the termination of labor relations in ways not provided for by current labor legislation. A conclusion is made about possible changes in labor legislation, taking into account the trends of increasing penetration of information technology into personnel records management.
Refusal of a disabled employee to implement an individual rehabilitation program: employer’s obligation
Authors:   Legal Consulting Service GARANT, Voronova E.
Published: September 2024

The employee works in a workplace created for the employment of disabled people within the established quota. A special assessment of working conditions at the workplace established harmful working conditions. The individual rehabilitation program provides that the employee can work in optimal and permissible working conditions. The employee wants to abandon the implementation of an individual rehabilitation program in order to continue working in the same workplace. Is the disabled status lost in an employee who has refused an individual rehabilitation program?
ON THE ISSUE OF PRESERVATION, RESTORATION, AND UTILIZATION OF GENETIC DIVERSITY IN CATTLE BREEDS WITHIN THE TERRITORY OF THE RUSSIAN FEDERATION
Authors: СУДАРЕВ Н.П. , ЧАРГЕИШВИЛИ С.В. , БУГРОВ П.С. , ЕЛАТКИН Н.П. , ЛУКЬЯНОВ А.А.
Published: September 2024

На территорию РФ с 2006 года по настоящее время осуществляется интенсивный завоз крупного рогатого скота в основном из Австрии, Великобритании, Германии, Нидерландов, Канады, Франции и США. Для скрещивания и чистопородного разведения использовано около 100 отечественных и зарубежных пород. Отрасль унаследовала богатое разнообразие пород и породных групп. Большая часть крупного рогатого скота молочного направления в современной России является помесным (95%) поголовьем с различной долей кровности по голштинской породе. На начало 2023 года по 8 породам 16 хозяйств имеют статус генофондных. Из 25 пробонитированных пород крупного рогатого скота молочного направления 16 отечественных, допущенных к использованию, находятся в неустойчивом состоянии, а некоторые — в критическом.

From 2006 to the present time, cattle have been intensively imported into the Russian Federation, mainly from Austria, Great Britain, Germany, the Netherlands, Canada, France, and the USA. About 100 domestic and foreign breeds have been used for crossbreeding and purebred breeding. The industry has inherited a rich diversity of breeds and breed groups. Most of the dairy cattle in modern Russia are crossbred (95%) with varying proportions of Holstein blood. At the beginning of 2023, 16 farms had gene pool status for 8 breeds. Of the 25 approved breeds of dairy cattle, 16 domestic ones approved for use are in an unstable state, and some are in a critical state.
Elementos naturales para fomentar la motricidad fina en niños de 4 a 5 años
Authors: Guamán Guamán Nathaly Estefania , Toapanta Toapanta Jessica Fernanda , Vizcaíno Cárdenas Tania Libertad
Published: September 2024

El desarrollo de la motricidad fina es fundamental en la primera infancia. El objetivo del estudio es fortalecer la motricidad fina a través de actividades que fomenten el uso de material didáctico con elementos naturales en niños de 4 a 5 años. El enfoque cualitativo, paradigma crítico reflexivo e Investigación Acción Participativa. El muestreo no probabilístico e intencional se seleccionó 62 niños entre 4 a 5 años de edad. Se realizó un diagnóstico y las técnicas utilizadas fueron la entrevista y la observación. Los resultados muestran que, trabajar con recursos naturales en la educación infantil estimula la creatividad y la imaginación, permite que los niños exploren y manipulen materiales variados; promueve habilidades motoras finas y gruesas, fortalece la conexión y respeto hacia la naturaleza. En conclusión, las actividades propuestas están alineadas a las destrezas que los niños de 4 a 5 años deben alcanzar, garantizando una formación integral desde la interacción de los niños con la naturaleza.
Propiedades Psicométricas del Inventario de Intereses Vocacionales de Holland en estudiantes universitarios ecuatorianos
Authors: Ramírez Andrés , Avila Campoverde René Severo , Chumbay Salazar Nancy Fabiola , Quito Calle Jessica Vanessa , Muñoz Arteaga Pedro
Published: September 2024

El Inventario de Intereses Vocacionales de Holland se ha posicionado como una herramienta valiosa para evaluar los tipos de personalidad relacionados con el mundo laboral. El objetivo del estudio evaluar las propiedades psicométricas del Test Vocacional de Holland en estudiantes universitarios de la Universidad Politécnica Salesiana, sede Cuenca, en Ecuador. El enfoque es cuantitativo, de tipo descriptivo-correlacional, diseño no experimental. Para abordar esto, se aplicó el Test Vocacional Holland, Este estudio evaluó las propiedades psicométricas del test en estudiantes universitarios La fiabilidad se midió mediante el coeficiente alfa de Cronbach (entre .848 y .904), indicando buena consistencia interna. El análisis factorial confirmatorio mostró un ajuste adecuado del modelo de seis factores de Holland (SRMR = 0.03, RMSEA = 0.04, CFI = .96, TLI = .97). Las correlaciones significativas con otras medidas respaldaron la validez convergente del instrumento. En conclusión, el Test Vocacional Holland es fiable y válido para la orientación vocacional en estudiantes universitarios ecuatorianos, aunque se recomiendan estudios adicionales en otras regiones de Ecuador.
Grafismo para el desarrollo de la estructuración espacial en la educación preescolar
Authors: Ñacata Taco Karen Lisbeth , Plasencia Sumba Ana Karen , Defaz Gallardo Yolanda Paola
Published: September 2024

Este artículo aborda la importancia del grafismo en el desarrollo de la estructuración espacial en la educación preescolar. El objetivo de la investigación es examinar cómo la práctica del grafismo influye en las habilidades espaciales de niños de 5 a 6 años en Cantón Pujilí, parroquia Pilaló, Ecuador, durante el año lectivo 2023-2024. Se adopta un enfoque metodológico mixto, utilizando entrevistas y observaciones como técnicas de recolección de datos. La muestra incluye a tres docentes y 17 alumnos de tres unidades educativas. Los resultados revelan una correlación positiva significativa entre el desarrollo de grafismos y la mejora en la estructuración espacial, indicando que las actividades gráficas facilitan la comprensión de relaciones espaciales. Se concluye que la propuesta de actividades elaborada es esencial para potenciar estas habilidades y se recomienda la realización de estudios adicionales para continuar profundizando en esta área de investigación.
Mediation and the right to a fair trial: legal heritage or anomaly of the legal sphere
Authors: Shmyndruk Оlha , Chuvakova Hanna , Ryazanov Mykhailo , Petrenko Nataliia , Pleniuk Mariana
Published: September 2024

The research explores the relationship between mediation and the right to a fair trial, examining whether mediation is a legal heritage or an anomaly within the legal sphere. The study analyzes the legal framework of mediation in Ukraine and other countries, along with international standards. It investigates the impact of mediation on the right to a fair trial and its role in Ukraine's European integration process. The methodology includes policy analysis, empirical research, and comparative methods. The findings suggest that mediation is a valuable addition to the legal system, promoting efficient dispute resolution and reducing the burden on courts. However, upholding clear standards and principles is crucial to ensure the protection of participants' rights and maintain the right to a fair trial. The research concludes that mediation can coexist harmoniously with traditional judicial processes, contributing to a more effective and just legal system.
The role of digital technologies in building an inclusive and transparent society: an analysis of the legal mechanisms of democratic governance
Authors: Berch Veronika , Lankevych Andriy , Naturkach Ruslana , Bysaha Yurii , Prodan Viktoriia
Published: September 2024

The preservation of democracy in the digital age is an increasingly pressing issue, requiring the development of new legal mechanisms to ensure inclusivity and transparency in governance. The rapid advancement of information technologies and data dissemination has accentuated the differences between state regimes, highlighting the need for improved democratic control mechanisms. This study analyzes the impact of digital tools on democratic governance and the formation of an inclusive and transparent society. Key concepts such as democratic, electronic, and digital governance are explored, defining them as forms of public administration organization. The study emphasizes the role of digital technologies in enhancing accessibility and transparency in governance, and their influence on the inclusion of diverse social groups in decision-making processes. Current trends and innovations in digital governance are examined, along with their potential to improve the quality of democracy and public participation. The methodology employed includes historical, legal hermeneutics, systemic, analytical, modeling, comparative, and statistical methods. The conclusions stress the critical importance of understanding and effectively utilizing digital technologies to ensure openness, transparency, and participation in public processes, which are fundamental for creating a modern, democratic, and inclusive society.
Preserving ecological balance in the English translation of classical Chinese poetry: an eco-translatology approach
Authors: Chen Feifei
Published: September 2024

Based on eco-translatology, this paper explores how to effectively preserve the ecological balance of classical Chinese poetry during the English translation process. Classical Chinese poetry, as a vital component of Chinese culture, reflects Chinese ecological concepts and the spirit of unity between man and nature. Rooted in Chinese philosophy, eco-translatology resonates with ecological wisdom embedded in poems, sharing core similarities. However, past studies have often focused on literary and cultural transmission while neglect the ecological wisdom and poets’ perceptions of natural environments and ecological balance embedded in classical poetry. Therefore, from the ecological perspective, this study employs the core translation method of eco-translatology—three-dimensional transformation (linguistic, cultural and communicative dimensions), to analyze whether translators effectively convey elements such as unity between man and nature, natural philosophy, and ecological ethics. It aims to help readers understand the ecological thoughts of ancient poets and to focus on preserving the ecological balance of poetry during translation, thereby conveying its unique ecological values in another context. This paper calls for researchers to pay more attention to the inheritance and preservation of ecological wisdom when translating classical poetry and thus promotes the dissemination and sharing of ecological values in cross-cultural exchanges.
PENGARUH CSR DICLOSURE DAN PERTUMBUHAN LABA TERHADAP MANAJEMEN LABA DENGAN DIMODERASI OLEH INSTITUTIONAL OWNERSHIP
Authors: Humairah Aisy Putri , Maria Maria
Published: September 2024

Pelaporan keuangan tidak akan terlepas dari sebuah proses akuntansi. Pelaporan keuangan mencakup informasi-informasi yang dapat berpengaruh besar dalam kelangsungan hidup perusahaan. Salah satu indikator yang berpengaruh besar dalam laporan keuangan adalah laba perusahaan. Laba perusahaan dapat menunjukkan bagaimana kinerja keuangan perusahaan dan mengukur tingkat efisiensi operasional dari perusahaan tersebut. Penelitian ini ditujukan untuk melihat apakah csr disclosure, pertumbuhan laba, ukuran bisnis, bid-ask spread, independent commisioners yang dimoderasi dengan institutional ownership berpengaruh terhadap manajemen laba. Objek penelitian yang digunakan adalah perusahaan non-keuangan sektor consumer cyclicals dan consumer non-cyclicals yang konsisten terdaftar di Bursa Efek Indonesia selama periode tahun 2019 sampai dengan tahun 2022. Pengambilan sampel yang digunakan didalam penelitian adalah purposive sampling. Dengan data sampel total sebanyak 222 data, 74 perusahaan yang memenuhi persyaratan sampel. Hasil penelitian menunjukkan bahwa ukuran bisnis, csr disclosure, pertumbuhan laba, bid-ask spread, independent commisioners berpengaruh negatif dan tidak berpengaruh terhadap manajemen laba dan dengan dimoderasi oleh institutional ownership.
PENGARUH CORPORATE GOVERNANCE, FINANCIAL PERFORMANCE, DAN TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN
Authors: Hermanto Jeanny Angel , Lekok Widyawati
Published: September 2024

This research aims to obtain empirical evidence on whether the components of corporate governance, financial performance, and tax avoidance have an influence on firm value for non-financial companies listed in Indonesia Stock Exchange. The independent variables used in this research such as Capital Structure, Institutional Ownership, Managerial Ownership, Profitability, Tax Avoidance, Current Ratio, Firm Size, Dividend Payout Ratio, and Total Asset Turnover with the dependent variable which is Firm Value. This object of this study uses data from non-financial companies listed on the Indonesia Stock Exchange from 2020-2022 as the population. Then, the sampling process from data used purposive sampling method and used multiple regression as a method for analyzing data. This sample used in this research was 102 data from 34 companies that passed the criteria. This research states that Profitability and Tax Avoidance has positive effect on Firm Value. However, other independent variables such as the Capital Structure, Institutional Ownership, Managerial Ownership, Current Ratio, Firm Size, Dividend Payout Ratio, and Total Asset Turnover have no effect on Firm Value.
PENGARUH KEBIJAKAN DIVIDEN, PAJAK PENGHASILAN DAN FAKTOR LAINNYA TERHADAP INCOME SMOOTHING
Authors: Christina Silvy , Handojo Irwanto , Djahsan Indra Arifin
Published: September 2024

The research on Income Smoothing is to obtain empirical evidence about the influence of dividend policy, income tax, firm size, profitability, leverage, firm value, managerial ownership, and public ownership on income smoothing. This Research population is non-financial firms listed in the Indonesia Stock Exchange from 2020 until 2022. There are 55 companies selected as samples by using the purposive sampling method. The samples are tested and analyzed using the logistic regression method. The result of this research implies that income tax, firm size, profitability, leverage, firm value, managerial ownership, and public ownership have no significant influence on income smoothing, while dividend policy has positive influence on income smoothing.
Exploring Sexual Perversion in Thomas Stearns Eliot’s Poem The Waste Land
Authors: Sharma Lok Raj
Published: September 2024

The Waste Land, which is an eminent poem by Thomas Stearns Eliot, stands as a foundation of modernist literature. This poem is renowned for its intricate layers and profound thematic complexities. The prime aim of this article is to explore sexual perversion within the poem. The author went throughbooks, and journal articles for the secondary data to make a comprehensive review concerning the poem and sexual perversion. The critical analysis of the previously published materials was done by maintaining the sexual perversion as a prominent theme of the poem. Phrases and verse lines which hint at the case of sexual perversion were extracted from the poem and they were critically analyzed as the primary data. The critical analysis was based on Georges Bataille’s, French writer, theory of eroticism which specifically addresses sexual perversion as a deviated physical relationship between a man and a woman, disregarding contemporary social values and norms. By situating these depictions within the historical and cultural context, the article concludes Eliot’s treatment of sexual perversion as a critique of contemporary moral decay and social degradation. The implication of this article lies in its critical examination of the poem’s portrayal of sexual deviancy as a metaphor for the spiritual and cultural disintegration of modern civilization.
Understanding Technopreneurship in Agricultural E-Marketplaces
Authors: Lestari Etty Puji , Prajanti Sucihatiningsih Dian Wisika , Adzim Fauzul , Primayesa Elvina , Ismail Muhammad Iqbal Al-Banna , Lase Sepandil Laras
Published: September 2024

Competition in the global market is challenging for technopreneurs to develop strategies that provide a comparative advantage to win the competition. The article aims to develop a model for applying agricultural product e-marketplaces, including the involvement of related stakeholders in Semarang and Magelang Regency, Indonesia. The study employs two primary analytical methods: the MACTOR framework, which assesses alliances, conflicts, and strategic recommendations, and the Analytical Hierarchy Process (AHP) to prioritize decision-making criteria. The results showed that developing agricultural product e-marketplaces requires collaboration from various stakeholders. Notably, consumers, who play a crucial role in the success of the e-marketplace, emerge as the most influential actors, while middlemen are identified as the most dependent. The primary challenge in developing an agricultural product e-marketplace is ensuring smooth food distribution. At the same time, alternative priorities include increasing business partnerships between local agricultural cooperatives and entrepreneurs/investors and providing infrastructure to support the development of e-marketplaces. This study emphasizes the importance of collaboration between various stakeholders in e-marketplace development and implementation of agricultural products so that they can be aligned for the success of the entire e-marketplace system.
Disrupting Quantitative Monoracism in Institutional Research: Critical Considerations for Multiracial Categorization
Authors: Wong-Campbell Jacob , Gerhardson Ashley , Johnston-Guerrero Marc , Zaveri Naunihal
Published: September 2024

While the Two or More Races category has been the de facto mechanism to count multiracial college students since 2010, little research has critically examined how this category has been used in institutional research contexts. Extending previous scholarship on monoracism in higher education, we define quantitative monoracism as the policies, practices, and processes by which monoracial categories are elevated and multiraciality is erased in quantitative research. Quantitative monoracism harms those who do not fit monoracial categories by rendering their nuanced needs invisible in statistical analyses. Grounded in quantitative critical race theory and critical multiracial theory, we advance a series of guiding questions and illustrate their application to a case study in hopes of amplifying anti-monoracist action in institutional research.
Perspectiva intercultural en efectores del primer nivel de atención:
Authors: Chapero Candela , Falagan Rocío , Recloux Laila
Published: September 2024

El presente escrito se desprende de la rotación por tres centros de salud del área de influencia de un Hospital General de Agudos ubicado al sur de la Ciudad Autónoma de Buenos Aires, en el marco del segundo año de la residencia de Trabajo Social. En ese período realizamos una aproximación teórico práctica a la estrategia de Atención Primaria de la Salud y participamos de los procesos de trabajo e intervención de los equipos de los Centros de Salud y Acción Comunitaria. En este marco, pudimos explorar nuevas posibilidades de análisis y abordaje, y ampliamos las fronteras de la intervención profesional a partir de aplicar estrategias de promoción y prevención en el centro del despliegue de la vida cotidiana de les usuaries: el territorio. Las reflexiones que se desprenden de esta práctica nos han llevado a analizar cómo se trabaja la perspectiva intercultural en efectores del primer nivel de atención, desde la mirada de les trabajadores que forman parte de los equipos de salud. Para el desarrollo del escrito se toman como insumo las propias prácticas de trabajo en los Centros de Salud y Acción Comunitaria, lecturas bibliográficas acordes y resultados de un formulario con preguntas abiertas aplicado a les trabajadores de los equipos.
ANALYSIS OF THE POWER OF LAW ORAL AGREEMENT ON LAND SALE (STUDY OF DECISION NUMBER 51/Pdt.G/2011/PN.PRA)
Authors: Arum Puspita Rois Diandra Kis , Sutrisno
Published: September 2024

The power of law is proof that an agreement has been created and the value of this engagement in front of the law, the power of law becomes uncertain if an agreement made verbally and contains a offense. In this analysis, we will focus on verbal agreements on buying and selling land by reviewing the Case Study of Decision Number: 51/Pdt.G/2011/PN.PRA. The research was carried out using a normative method, namely legal research by reviewing literature based on books, laws and decisions of the District Court. Based on the principles that form the principle of the creation of agreements along with the meaning in Article 1320 of the Civil Code where an agreement is considered valid if it fulfills 4 conditions in the article, then Article 1338 paragraph (1) explains that an agreement that has been legally created must apply as a law for the creators of the agreement, and can declare one of the member to have committed an unlawful act if the evidence and witnesses provided can convince the consideration of the Panel of Judges.
Keywords: Legal Strength, Spoken Agreement, Sale And Purchase Of Land.
THE POSITION OF EVIDENCE OF TESTIMONIALS OF WITNESSES WITH DISABILITIES (MINORS) IN RAPE CASES IN THE PROOF PROCESS AT INVESTIGATION LEVEL (Study at the PPA Unit of the Surabaya Police Criminal Investigation Unit
Authors: Aprilya Tarrisa , Puspitosari Hervina
Published: September 2024

The purpose of this study was to determine the strength of the evidence of rape victims in cases of rape of children with disabilities and to find out the inhibiting factors of the police against child witnesses with disabilities during the investigation process by the Surabaya Polrestabes. In this study the authors used empirical or sociological legal methods using a qualitative approach. Based on the research results, it is proven that the strength of the testimony of children with disabilities is the same as other normal children as long as the witness has the quality of being a witness and is assisted by an interpreter and psychiatrist who is neutral and impartial. This is due to the quality of the witness, not the physical limitations of the witness. The inhibiting factors of the police towards children with disabilities are witnesses not wanting to tell stories, and being proactive and difficult to control which results in delays in the investigation process, witnesses are not fluent in using sign language, and the unavailability of supporting facilities such as braille, (sign language translators), and refusals persons with disabilities as witnesses.
Student teachers’ reflections on the (de)construction of mentoring dialogues
Authors: Eronen Lasse , Koskela Hannu , Sawyer Richard , Kärnä Eija
Published: September 2024

Mentoring is important activity in teacher education. This article introduces how student teachers (N=142) reflect the flow of conversation during mentoring dialogues (MD). Analysis used a grounded theory method. The results indicate a substantive theory on mentors’ competency to manage MD in which the core element was the impact of MD on students’ feelings. At its best, MD was constructive and supported the student’s professional development. At worst the MD was deconstructive and ruined the students’ emerging professional identity. As a conclusion the mentor must be aware of the strong impact of MD to the student's professional development.
Exploración cervical bilateral v/s focalizada en hiperparatiroidismo primario. comparación de resultados pre y postoperatorios. Estudio cooperativo
Authors: Miranda Palta Rodrigo Alberto , Correa Llanos Claudio , Rodriguez Llanos Valentina , Castro Torres Camila , Fuenzalida Mery Lucas , Gonzalez Arestizábal Tomas , Rodriguez Moreno Francisco , Cabané Toledo Patricio
Published: September 2024

Introducción: El hiperparatiroidismo primario (HPP) es el tercer trastorno endocrino más frecuente, siendo la cirugía el único tratamiento curativo. Los resultados dependen del estudio pre quirúrgico y de la técnica quirúrgica a utilizar.Objetivo: Se realiza una descripción de los resultados de cohortes históricas de exploración cervical bilateral (EB) y exploración focalizada (EF). Materiales y Métodos: Se compararon la EB y EF, ambas con PTH intraoperatoria (PTHio), operados por un cirujano de cabeza y cuello en dos centros clínicos universitarios.Resultados: Se incluyeron 138 pacientes operados por HPP, 94 pacientes con EB y 44 con EF. Se logró descenso según criterios de Miami y Roma en la mayoría de los pacientes. Al seguimiento, en ambos grupos se logra normalización de calcemia y PTH, sin diferencia significativa (p>0,05). La enfermedad multiglandular se logró diagnosticar en 3 de 11 casos que no tenían diagnóstico preoperatorio de sospecha en imágenes en el grupo de EB y ninguno en EF.Discusión: Los resultados de EB y EF con medición de PTHio son similares en cuanto a resultados, con diferencias en el diagnóstico de enfermedad multiglandular.Conclusión: La EB (grupo experto) puede ser considerada como alternativa de primera línea.
Factors of influence on the financial stability of banks in Ukraine
Authors: Chaikovskyi Yevhen
Published: September 2024

Introduction. In the context of increasing global financial uncertainties, ensuring the financial stability of banks becomes crucial for the economic security of Ukraine. The stability of the banking system has a direct impact on the country's investment attractiveness, the stability of the national currency, and the trust of investors and citizens in financial institutions. In this context, the analysis of factors that affect the financial stability of banks is relevant, since understanding these factors allows for the formation of strategies to minimize risks and increase the overall stability of the financial system. This article draws attention to the interrelationships between macroeconomic and microeconomic processes in the context of their impact on banking stability, with a particular focus on the challenges faced by banks in Ukraine.
The purpose of the article. The purpose of the study is to identify and analyze external and internal factors that affect the stability of the banking system, and to develop recommendations for managing these factors to improve financial stability.
Research methods. The methods of system analysis, classification, and comparative analysis were used for the analysis. The use of these methods allows for a comprehensive assessment of the impact of various economic and organizational factors.
The results. The study determined the importance of both external and internal factors in shaping the financial stability of banks. Among the key external factors, the impact of global economic trends, changes in legislation, exchange rate fluctuations and the economic policy of the state was revealed. Internal factors include management strategies, the quality of the bank's assets, the level of corporate governance and innovative activities. Special attention is paid to the analysis of the impact of the bank's internal processes on its ability to adapt to economic fluctuations. As a result of the study, recommendations were formulated for improving risk management systems, in particular through the implementation of advanced IT solutions for risk monitoring and analysis. It is also emphasized the need to increase the transparency of banks' activities and increase the financial literacy of clients as factors for strengthening trust in financial institutions.
Analysis of business digitization level and implementation of electronic accounting and information systems
Authors: Nazarova Iryna
Published: September 2024

Introduction. The development of modern information and communication technologies, advanced methods of processing and exchanging information aligns with market economy conditions. The possibilities for obtaining information through updated accounting systems are expanding, new methods of information storage using cloud technologies are being applied, and the digital economy sector, including e-commerce, is growing rapidly. Therefore, assessing the level of market digitization and its impact on the accounting system is of great importance for business development.
Purpose. The aim of the article is to investigate the dynamics of the domestic and international information and communication technology market in the context of digitization and to assess their impact on the development of electronic accounting and information systems.
Methods. The study employs general scientific and other methods, including statistical, logical, comparative analysis, and correlation.
Results. The study highlights the features and advantages of implementing modern information and communication technologies for business information support, analyzes the dynamics and structure of the use of these technologies in the EU countries and Ukraine, proves the leading role of enterprise resource planning systems (ERP) in establishing electronic accounting and information systems, and evaluates their significance for accounting support of business.
Development and application of an intelligent economic system of construction enterprises
Authors: Goi Vasyl
Published: September 2024

Introduction. It has been proven that the development of modern technologies affects the functioning and ensuring the efficiency of economic processes both at the level of the state and economic entities. Unfortunately, in modern conditions, there is a slowdown or decrease in the main economic indicators of development, especially the presented processes are manifested at enterprises in the construction sector. In particular, the dynamics of the index of completed construction works and the production of construction products are unstable, the total area of residential and non-residential buildings is decreasing. In this context, the development and implementation of modern technologies affecting the development of construction enterprises is of particular importance.
An urgent issue is the development and application of an intelligent economic system as a complex toolkit that ensures the efficiency and potential of construction enterprises, taking into account the influence of spatial, urban planning, environmental, economic and other factors.
The goal is research on determining directions of development and application of the intelligent economic system of construction enterprises.
To achieve the results of the research, the tasks are solved: determination of elements of development of an intelligent economic system of construction enterprises; a description of the areas of application of the intellectual economic system.
Method (methodology). To study the development of construction enterprises, methods of generalizing scientific justification, systematization, factor analysis, and construction of economic systems are used.
The results. The work solves tasks related to the definition of the elements of the development of the intelligent economic system of construction enterprises and the characteristics of the areas of application of the intelligent economic system.
A theoretical-methodological platform for the formation and use of an intelligent economic system is proposed, which is based on scientific provisions, information-analytical and normative-legal support for the functioning of the system, which allows the application of modern informational, intellectual and economic tools for the development of construction enterprises.
An intelligent economic system of construction enterprises has been developed, which is defined by a closed type and is formed by a set of processes aimed at ensuring the optimal value of the integral indicator, taking into account economic, geospatial, safety, and social security, which made it possible to establish growth points for the development of construction enterprises.
Optimization of construction company activities using IT technologies
Authors: Semenenko Yurii
Published: September 2024

The article examines strategies for optimizing the activities of construction companies using information technologies (IT). Various aspects of IT utilization for enhancing productivity, reducing costs, and increasing competitiveness in construction are explored. The role of IT in managing construction projects, the use of innovative technologies to improve workforce efficiency, and the automation of business processes in the construction industry are identified. The impact of these strategies on overall productivity and performance of enterprises is investigated. An analysis of the potential benefits of IT implementation in the construction sector and the identification of key success factors in this process are conducted. Suggestions for further directions in the use of IT to optimize construction activities are also discussed.
Research Objective. The aim of the research is to study the possibilities of optimizing the activities of construction companies through information technologies (IT) and determining their impact on the efficiency and performance in construction.
Research Methods. The study is based on a comprehensive approach, employing both quantitative and qualitative analysis methods, including statistical analysis and systems analysis methods to examine the relationships between various types of information systems in construction.
Results. The implementation of information technologies (IT) in the activities of construction companies can significantly enhance their efficiency and competitiveness. Analysis of the role of IT in construction project management processes has confirmed that they help reduce the time required to complete tasks and lower overall costs. The adoption of innovative technologies, such as virtual reality and artificial intelligence, contributes to increasing workforce productivity and improving the quality of work performed.
Automating business processes through IT enables construction companies to effectively manage expenses and resources. Specifically, the implementation of electronic cost management and inventory tracking systems allows for reducing inventory costs and optimizing their distribution.
Improving management processes and leveraging information technologies can significantly boost the competitiveness of enterprises in this sector and enhance their efficiency and profitability.
The results of the study confirm the necessity and benefits of implementing information technologies in the construction industry to achieve strategic goals and enhance the competitiveness of enterprises.
Financial and credit levers for the development of small entrepreneurship in Ukraine under martial law
Authors: Pidhaiets Sergii
Published: September 2024

The article analyzes the financial and credit levers of support for the development of small entrepreneurship in Ukraine under martial law. In particular, tax benefits, a simplified taxation system, and state support programs such as "Affordable Loans 5-7-9" are considered. Their role in the context of supporting small entrepreneurship during the war is also analyzed.
The purpose of the article is to study the current state of financial and credit mechanisms for supporting small entrepreneurship in Ukraine under martial law and to develop tools for modernizing such support, taking into account macroeconomic and military-political challenges.
Methodology. In the research process, general scientific methods of cognition were used, namely: methods of analysis and synthesis to assess the current state of small business and its challenges; comparison – to analyze the effectiveness of various financial and credit mechanisms; content analysis – to assess the impact of tax benefits and state programs on the stability of small businesses; generalization – to formulate recommendations for improving financial and credit support.
Results. It has been proven that the introduced tax benefits significantly reduced the tax burden on small businesses, contributing to their stability under martial law. The introduced state grant programs and the "Affordable Loans 5-7-9" program provided additional financial resources for entrepreneurs, positively affecting their operational activities. The paths for modernizing existing state grant and credit support programs for small businesses are substantiated, taking into account the need to stimulate the development of the processing industry, ensure energy security, and develop the military-industrial complex.
Assessing climate change risks in agricultural nature management
Authors: Brych Vasyl , Borysiak Olena , Brych Vadym
Published: September 2024

The increasing sensitivity to climate change is leading to a reset in the understanding of sustainable development towards enhancing climate neutrality and rational environmental management. Identifying the risks of climate change in agricultural natural resource management necessitates the introduction of effective climate-neutral innovations. In this regard, the article is devoted to defining the peculiarities of agricultural development under martial law and transition to a low-carbon economy, applying an integrated approach to assessing the impact of climate change on agricultural natural resources, and forming a matrix for assessing the risks of climate change in agricultural natural resources. The application of an integrated approach to the introduction of climate-neutral innovations in agricultural natural resource management is based on a comprehensive analysis of the interaction between climate change and the development of agricultural natural resource management. In order to assess the risks of climate change in agricultural natural resource management, an important step is to identify climate impact factors (temperature changes, precipitation changes, extreme weather events, growing season, changes in yields, risks of crop losses). It has been established that the largest climatic factors of influence on agricultural natural resource use are temperature change and precipitation change, which cause the highest level of risks in agricultural natural resource use (impact on vegetation, yield, impact on irrigation). Prospects for further research are to develop a mechanism for introducting climate-neutral innovations in the agricultural natural resource management.