bluuebunny/crossref_metadata_2025 huggingface dataset:
Pemanfaatan Lokawisata Gedung Juang 45 sebagai Pemulihan Ekonomi Masyarakat Bekasi
Authors: Rahmawati Finka -
Published: August 2023

Penelitihan dilakukan untuk menganalisis dan mendeskripsikan pemanfaatan Gedung Juang 45 masyarakat Bekasi sebagai pemulihan dalam perekonomian. Tujuan pada Penelitihan ini yaitu mengetahui manfaat museum Gedung Juang 45 pada kalangan masyarakat. Penelitihan ini menggunakan pendekatan deskriptif kualitatif. Asal data yang didapatkan ialah wawancara observasi, informasi atau narasumber seperti warga setempat, penjaga museum Gedung Juang 45 Kabupaten Bekasi, Badan Kesatuan Bangsa serta Politik, pengunjung, padagang Gedung Juang 45. Teknik pengumpulan data yang dipergunakan pada penelitihan ini merupakan Teknik wawancara, rekam, catat.Hasil penelitihan ini menyatakan bahwa: (1) Pemanfaatan lokawisata di Gedung Juang memiliki sejarah peninggalan Belanda dan Jepang yang di alih fungsikan sekarang sebagai tempat museum atau tempat rekreasi bagi masyarakat dan pengunjung. (2) Antusias para pengunjung Gedung Juang 45 Bekasi pada masa pandemi di tahun 2021-2022 yang mengalami naik turunnya jumlah pengunjung. (3) Melestarikan Gedung uang 45 dalam masa pandemi dengan memperkenalkan kepada masyarakat tentang museum yang banyak menggunakan teknologi digital 4.0 di Bekasi yang berbeda dari yang lainnya. (4) Faktor penghambat di dalam pengoperasikan Gedung Juang di Kalangan masyarakat setempat. (5) Penghambat di dalam memperkenalkan museum Gedung Juang 45 Bekasi pada masyarakat.
Kajian Ethno Wellness Sebagai Daya Tarik Wisata Heritage (Studi Kasus Badui Luar, Banten)
Authors: Kusumawidjaya Erris , Gunawijaya Jajang , Nurbaeti Nurbaeti
Published: August 2023

Suku Badui Luar merupakan salah satu suku di Banten yang memiliki kearifan lokal dan adat yang masih dipertahankan hingga saat ini, salah satunya terkait wellness. Penelitian ini bertujuan untuk mengkaji konsep dan praktek wellness oleh suku Badui Luar dan potensinya sebagai produk wisata di kemudian hari. Metode pengumpulan data dilakukan dengan studi literatur dan wawancara dengan informan dan perwakilan dari Badui Luar Luar. Hasil temuan menyatakan bahwa disadari atau tidak, suku Badui Luar ternyata sudah memiliki konsep ethno wellness secara holistik (body, mind, spirit). Pengetahuan lokal dan praktik suku Badui Luar yang memanfaatkan alam secara bijak dalam mempertahankan kebugaran merupakan nilai khas dari ethno wellness suku Badui Luar. Sementara dari sisi daya tarik wisata heritage, praktik ethno wellness oleh suku Badui Luar memiliki potensi untuk dikembangkan menjadi bentuk wisata minat khusus.
Penerapan Hygiene Dan Sanitasi Public Restroom Di Beverly Hotel Batam
Authors: Lapotulo Nensi - , Simatupang Devid Trinaldo , Afriani Miratia , Dailami Dailami
Published: August 2023

AbstrakHygiene dan sanitasi sangat berperan penting dalam sebuah hotel yang befungsi untuk menjaga kualitas kebersihan. Hygiene merupakan upaya atau tindakan kesehatan dengan cara memelihara kebersihan diri dan lingkungan dari faktor yang bisa mempengaruhinya sedangkan sanitasi yaitu suatu cara pencegahan yang terfokus pada usaha kesehatan lingkungan hidup manusia. Untuk mengetahui penerapan hygiene dan sanitasi public restroom di Beverly Hotel Batam adalah merupakan tujuan dari penelitian. Aktivitas penelitian yaitu dengan metode kualitatif serta menggunakan teknik pengumpulan data yakni observasi, wawancara dan dokumentasi. Hasil yang di dapat bahwa penerapan hygiene dan sanitasi public restroom di Beverly Hotel Batam, sudah diterapkan dengan baik dan benar. Dengan diterapkannya hygiene dan sanitasi yang baik serta benar bisa membuat cleanliness quality tetap terjaga.Kata Kunci: Hygiene, Sanitasi, Public Restroom
The effects of COVID-19 pandemic on paper participation in national ophthalmology meetings
Authors: TOPRAK İbrahim , KILIC Deniz
Published: August 2023

Purpose: The aim of the current study is to evaluate the effect of COVID-19 pandemic on paper participation in national ophthalmology meetings held by the Turkish Ophthalmology Association (TOA).

Materials and methods: The data for the previous national ophthalmology meetings held by the TOA were gathered retrospectively from the TOA website. The COVID-19 pandemic-related online sessions and meetings with a scheduled in-person follow-up were taken into consideration. The number of poster and oral presentations and subject areas of the papers were recorded.

Results: The total number of poster and oral presentations in online meetings was 1505, while it was 1294 in face-to-face meetings (a 14.0% difference). Regarding poster presentations, a total of 1001 posters were presented in online meetings, whereas number of poster presentations was 865 in face-to-face meetings. Similarly, in online meetings, the number of oral presentations was 504, while it was 429 in face-to-face meetings. This finding demonstrated both poster and oral presentation participation was higher by 13.5% and 14.8% (respectively) in online meetings than in the face-to-face meetings.

Conclusion: It appears that national ophthalmology meetings held online during the COVID-19 pandemic had a favorable impact on the paper submission rate, and online meetings made sure that scientific sharing and collaboration continued and made it accessible to wider populations.
Tergerusnya Tradisi Marsialap Ari Dalam Masyarakat Tapanuli Bagian Selatan
Authors: Zulfiqar Effan , Pasaribu Safran Efendi
Published: August 2023

Marsilap ari sebagai salah satu bentuk tradisi masyarakat di wilayah Tapanuli Bagian Selatan yang telah dipraktikan berabad-abad ternyata dalam 40 tahun terakhir sudah tergerus dalam kehidupan masyarakat terutama di perdesaan. Artikel ini mencoba melihat apa saja yang menjadi factor penyebab tergerusnya kearifan lokal marsialap ari. Dengan pendekatan studi pustaka, diketahui  penyebab tergerusnya tradisi marsialap ari tersebut, diantaranya menguatnya nilai-nilai individualistik, pragmatis dan materialistik di tegah-tengah masyarakat. Termasuk  kehadiran mesin-mesin  pertanian  juga telah mengambil alih semua yang dikerjakan dengan marsialap ari selama ini sejak tahap pembersihan sawah sampai panen. Di samping tradisi marsialap ari tidak lagi tersosialisasi dengan baik kepada kaum muda di desa sebagai betuk tradisi lokal yang harus dipertahankan keberadaannya. Sementara para kaum tua sudah tidak mampu lagi bekerja di sawah/kebun dengan marsialap ari. Hal-hal tersebutlah yang menjadi penyebab mengapa tradisi ini dalam 40 tahun terkhir semakin tergerus dalam kehiduoan sosial masyarakat di wilayah Tapanuli Bagian Selatan
Effect Of Information Systems On Customer Satisfaction And Influence Of Trust: Evidence From Pakistani Digital Banking Industry
Authors:   ILMA University, Karachi, Pakistan, Hussaini Syed Arham ,   ILMA University, Karachi, Pakistan, Jafari Syed Ali Shiraz ,   ILMA University, Karachi, Pakistan, Karim Muhammad Adeel ,   HiTek Innovations, Karachi, Pakistan
Published: August 2023

Aim of this paper is to investigate the relationship among information system of digital banking, trust and customer satisfaction. For this we have applied the [1], S. J. (2009) model to Pakistani banking industry. More specifically dimensions of management information system in this study are system quality, information quality and information presentation. Total of 300 Self-administrated questionnaires were distributed among the general public of Pakistan. Smart PLS (partial least square) method were used to test the statically analysis. From statically analysis we have found that all the three dimensions of management information system significantly and positively impact the customer trust and satisfaction toward digital banking. Furthermore, this paper will surely contribute to the theoretical and managerial impactions.
Open surgical ligation of a thoracic spinal epidural arteriovenous fistula causing thoracic myelopathy: illustrative case
Authors: Laing Brandon R. W. , Best Benjamin , Nerva John D. , Vedantam Aditya
Published: August 2023

BACKGROUND

Spinal epidural arteriovenous fistulas (eAVFs) are rare spinal vascular malformations characterized by an abnormal connection from the paraspinal and paravertebral system to the epidural venous plexus. This contrasts with the more frequently seen spinal dural AVF, where the fistula is entirely intradural. Although endovascular repair is commonly performed for spinal eAVF, few cases require open surgical ligation.

OBSERVATIONS

The authors present a case of a 74-year-old male with progressive thoracic myelopathy secondary to a spinal eAVF. Thoracic magnetic resonance imaging (MRI) showed intramedullary T2 signal hyperintensity from T8 to T12. Spinal angiography revealed a primary arterial supply from the right T11 segmental artery and minor supply from the left T11 branches with drainage into the ventral epidural space. The patient underwent T11–12 laminectomy and complete right T11–12 facetectomy for ligation of the fistula with T11–L1 fusion. A postoperative spinal angiogram showed resolution of the fistula. Postoperatively, the patient’s myelopathy improved, and MRI showed a decrease in T2 cord intensity.

LESSONS

Spinal eAVFs are rare lesions that differ from the more commonly seen intradural dural AVF in that the abnormal connection is in the epidural space, and they are often associated with a dilated epidural venous pouch. Treatment involves endovascular, open surgical, or combined approaches.
Opinions of Students on Counseling Teachers' Efforts in Improving Learning Outcomes Low achieving students
Authors: Rimondro  , Muhammad Dani Fauzan Sajid
Published: August 2023

The purpose of this study was to describe students' opinions of the counseling teacher's efforts to improve the learning outcomes of low achieving students . The research method used is descriptive quantitative, with the technique of collecting funds using a questionnaire or questionnaire. The study population was all students of grades X and XI SMA Adabiah Padang totaling 575. The sample was drawn using a purposive sampling technique and was represented by 51 students. The results showed that the social self-concept of the youth at the Tunas Bangsa orphanage in Solok City in the orphanage environment was in the high category on average . This means that the views or assessments of the orphanage adolescents on their ability to interact with the leadership of the orphanage, the caretaker of the orphanage, and friends who live in the orphanage are positive. The social self-concept of the youth at the Tunas Bangsa orphanage in Solok City in the average school environment is in the high category . This means that the views or assessments of orphanage adolescents on their ability to interact with teachers, school personnel and friends at school are positive.
Analisis Hubungan Kerjasama Bilateral Australia dan Fiji Dalam Bidang Keamanan Periode 2014-2019
Authors: Syarif Siti Dhea Meutia
Published: August 2023

This research will try to analyze the bilateral relations between Australia and Fiji in the security sector for the 2014-2019 period. In this study, the researcher will explain the background of Australia and Fiji's cooperation in the field of security. In addition, the researcher also explained the dynamics that occurred in the relations between the two countries and the challenges of their relationship in the future. This study uses foreign policy theory with the concept of national importance to understand the reasons Australia and Fiji work together in the security sector.
 
 
Penelitian ini akan mencoba untuk menganalisis hubungan kerjasama bilateral Australia dan Fiji dalam bidang keamanan periode 2014-2019. Dalam penelitian ini peneliti akan menjelaskan tentang latar belakang kerjasama Australia dan Fiji dalam bidang keamanan. Selain itu, peneliti juga memaparkan tentang dinamika yang terjadi dalam hubungan kedua negara dan tantangan yang akan dihadapi keduanya di masa depan. Penelitian ini menggunakan teori kebijakan luar negeri dengan konsep kepentingan nasional untuk memahami alasan Australia dan Fiji bekerja sama dalam bidang keamanan.
Developing Connections Between LINC00298 RNA and Alzheimer’s Disease Through Mapping Its Interactome and Through Biochemical Characterization
Authors: Kenkpen Angel K. , Storey Joshua J. , Olson Emma R. , Guden Ty E. , Card Tate T. , Jensen Ashley S. , Ahrens Jordyn L. , Hellmann Whitaker Rachel A.
Published: August 2023

Background: Long non-coding RNAs are ubiquitous throughout the human system, yet many of their biological functions remain unknown. LINC00298 RNA, a long intergenic non-coding RNA, has been shown to have preferential expression in the central nervous system where it contributes to neuronal differentiation and development. Furthermore, previous research has indicated that LINC00298 RNA is known to be a genetic risk factor for the development of Alzheimer’s disease. Objective: To biochemically characterize LINC00298 RNA and to elucidate its biological function within hippocampal neuronal cells, thereby providing a greater understanding of its role in Alzheimer’s disease pathogenesis. Methods: LINC00298 RNA was in vitro transcribed and then subjected to structural analysis using circular dichroism, and UV-Vis spectroscopy. Additionally, affinity column chromatography was used to capture LINC00298 RNA’s protein binding partners from hippocampal neuronal cells, which were then identified using liquid chromatography and mass spectrometry (LC/MS). Results: LINC00298 RNA is comprised of stem-loop secondary structural elements, with a cylindrical tertiary structure that has highly dynamic regions, which result in high positional entropy. LC/MS identified 24 proteins within the interactome of LINC00298 RNA. Conclusion: Through analysis of LINC00298 RNA’s 24 protein binding partners, it was determined that LINC00298 RNA may play significant roles in neuronal development, proliferation, and cellular organization. Furthermore, analysis of LINC00298 RNA’s interactome indicated that LINC00298 RNA is capable of intracellular motility with dual localization in the nucleus and the cytosol. This biochemical characterization of LINC00298 RNA has shed light on its role in Alzheimer’s disease pathogenesis.
Pre-Analytical Variables Influencing Stability of Blood-Based Biomarkers of Neuropathology
Authors: Panikkar Daniel , Vivek Sithara , Crimmins Eileen , Faul Jessica , Langa Kenneth M. , Thyagarajan Bharat
Published: August 2023

Background: Sample collection and preanalytical protocols may significantly impact the results of large-scale epidemiological studies incorporating blood-based biomarkers of neuropathology. Objective: To evaluate the stability and assay variability of several blood-based biomarkers of neuropathology for common preanalytical conditions. Methods: We collected serum and plasma samples from 41 participants and evaluated the effect of processing delay of up to 72 h when stored at 4∘C, three freeze-thaw cycles, and a combination of 48-h processing delay when stored at 4∘C and three freeze-thaw cycles on biomarker stability. Using the Simoa assay (Quanterix Inc.), we measured amyloid-β 40 (Aβ40), amyloid-β 42 (Aβ42), neurofilament light (NfL), glial fibrillary acidic protein (GFAP), and phosphorylated tau 181 (p-tau-181). Results: We found that Aβ40 and Aβ42 levels significantly decreased after a 24-h processing delay in both plasma and serum samples, and a single freeze-thaw cycle (p < 0.0001). Nevertheless, serum Aβ42/40 ratio remained stable with a processing delay up to 48 h while plasma Aβ42/40 ratio showed only small but significant increase with a delay up to 72 h. Both plasma and serum GFAP and NfL levels were only modestly affected by processing delay and freeze-thaw cycles. Plasma p-tau-181 levels notably increased with a 24-, 48-, and 72-h processing delay, but remained stable in serum. Intra-individual variation over two weeks was minimal for all biomarkers and their levels were substantially lower in serum when compared with plasma. Conclusion: These results suggest that standardizing preanalytical variables will allow robust measurements of biomarkers of neuropathology in population studies.
Association Between Dietary and Serum Cholesterol and Cognitive Function Among the U.S. Elderly from NHANES 2011-2014
Authors: Huan Sheng , Liu Mengling , Liu Ziqiu , Gao Jing , Yin Guoping
Published: August 2023

Background: The association between dietary or serum cholesterol and cognitive performance in older adults has not been well-established. Objective: This study aimed to investigate the potential association between dietary or serum cholesterol and cognitive performance in the elderly population. Methods: A cross-sectional analysis was conducted using data from the National Health and Nutrition Examination Survey (NHANES) 2011-2012 and 2013-2014. Diet and supplement cholesterol was estimated based on two non-consecutive 24-hour dietary recalls. Cognitive function was assessed using various statistical tests. Poor cognitive performance was defined as scores below the lowest quartile within age groups. Regression models were adjusted for demographic factors, and subgroup analyses were performed for non-Hispanic White (NHW) and non-Hispanic Black (NHB) individuals. Results: Among 759 participants aged 60 years and above, dietary cholesterol was only associated with dietary saturated fatty acids and serum high-density lipoprotein cholesterol. There was no evidence of an association between dietary cholesterol and cognitive function, except for NHB individuals, where dietary cholesterol showed a positive correlation with cognitive function. In the overall sample and NHW participants, there were consistent positive associations between serum total cholesterol and cognitive performance across statistical tests, while such associations were rare among NHB individuals. Although not statistically significant, NHB individuals had higher dietary/supplementary/total cholesterol intake compared with NHW individuals. Conclusion: Within the normal range, increasing serum cholesterol may be a potential factor to prevent or relieve cognitive dysfunction. However, ethnic differences should be taken into account when considering the association between cholesterol and cognitive performance.
Design of generalized fuzzy multiple deferred state sampling plan for attributes
Authors: Thomas Julia T. , Kumar Mahesh
Published: August 2023

In industry, for the quality inspection processes, acceptance sampling plans proved to be economically viable, but the unpredictability of the plan’s characteristics made the use of conventional acceptance sampling plans less reliable. The generalized fuzzy multiple deferred state sampling plan (GFMDSSP) is suggested in this study for qualities that consider the difficulty in calculating the precise value of the percentage of defectives in a batch. The strategy is created with a minimal average sample size in mind and the performance measures have already been determined. An analysis of the current fuzzy acceptance sampling plans for characteristics is conducted, and an important conclusion is drawn regarding the effectiveness of the proposed scheme. Analysis of the impact of inspection errors on the sampling process reveals a decline in plan acceptance standards that is correlated with escalating inspection errors. Finally, some numerical examples are provided to support the findings.
Recuperation based multi-objective generation expansion planning for a real-world power system
Authors: Arun Kumar A. , Manikandan B.V. , Kannan S. , Bhuvanesh A.
Published: August 2023

This paper proposed a multi-objective-based Generation Expansion Planning (GEP) for the real-word power generation system of Tamil Nadu, an Indian state. GEP aims to solve numerous conflicting problems for constructing new power plants. The proposed approaches are Multi-Objective Comprehensive Learning Particle Swarm Optimization (MOCLPSO) and Circle Search algorithm. The key objectives of the proposed method is to reduce budget, to maximize reliability and to minimize the pollutant discharge. Therefore, the apt formulations are modeled and solved to establish the conflicting facets of GEP problem. This paper implements MOCLPSO algorithm to solve Multi-Objective GEP (MOGEP) problem for 7-year and 14-year planning horizon. By then, the proposed model is implemented at MATLAB/Simulink platform and the implementation is calculated. The proposed method shows better results in all approaches like Seagull Optimization Algorithm (SOA), Particle Swarm Optimization (PSO) and Cuckoo Search algorithm. The outcomes establish the competence of MOCLPSO and Circle Search Algorithm to offer good-ranged Pareto optimal non-dominated solutions.
What Constrains Financial Inclusion in India? A Study Concerning the Emerging Indian Economy
Authors:   Assistant Professor (SG), XIM University, Bhubaneswar, Odisha, India., BHADUR SINGH ANURAG
Published: August 2023

The goal of the current study is to examine various obstacles that stand in the way of financial inclusion in India. The study uses primary data gathered through a structured questionnaire from 300 households in the National Capital Region of India. Firstly, factor analysis was used to find out the various factors explaining financial inclusion. Non-parametric tests were also used to determine whether there is a statistically significant difference between the various groups. According to the findings, the majority of respondents own bank accounts with well-known financial institutions. The survey also discovered that there is a considerable disparity between rural and urban areas in terms of financial literacy, with urban areas performing far better than rural areas. However, the active usage of financial services by respondents remains low.
Association between Financial Inclusion and Economic Growth in India: A Co-Integration Approach
Authors:   Research Scholar, Department of Economics, Burdwan University, West Bengal, India., PANJA GOURAB , KUMAR KURI PRAVAT ,   Professor, Department of Economics, Burdwan University, West Bengal, India.
Published: August 2023

This paper examines the association between financial inclusion and economic growth in the context of the Indian economy. The Auto Regressive Distributive Lag (ARDL), Error Correction Mechanism (ECM), and impulse response function have been used for establishing the association between the two. Using panel data regression over the time period 2001 to 2019, the paper shows that there exists a positive, bidirectional association between financial inclusion and economic growth in the long run. However, there is a unidirectional relationship in the short run, i.e., only economic growth is the precondition for financial inclusion. Therefore, in the long run, economic growth helps to remove demand and supply side obstacles while financial inclusion reduces poverty and inequality, and hence promotes inclusive growth.
An Analysis of the Living and Working Conditions of Migrant Labourers in Mumbai
Authors:   Research Fellow, International Institute of Migration and Development, Trivandrum, Kerala, India., TAUKEER MOHAMMED
Published: August 2023

Mumbai is the heartland for migrant labourers from Uttar Pradesh and Bihar because the city provides them livelihood. The present paper explores the living and working conditions of semi-skilled and unskilled migrant labourers. The methodology of the paper consists of collection of primary data using a mixed method approach in the form of a field visit to Mumbai in February 2019. Qualitative data in the form of narratives, case studies and descriptions was analysed, while quantitative data was analysed using simple statistics and ANOVA. The findings from the study show that these migrant labourers face challenges of socio-economic and political identity in Mumbai but have developed their own cultural landscape to adjust to life in Mumbai. The quantitative findings show that there are variations in the patterns of income, remittances and expenditure of migrant labourers according to their occupation in Mumbai. Therefore, the findings of the study provide a better understanding of the living and working conditions of migrant labourers as well as encourage academicians, policymakers, and researchers for further research in this area.
Study on the Perception of Knowledge of Nutrition like Protein
Authors: Pratima Dagar  , V.K Sharma
Published: August 2023

Nutrition refers to the process through which an organism takes in and uses food to meet its metabolic requirements. The main aim of the study is Study on The Perception of Knowledge of Nutrition Like Protein. The five-motor ability test was used to evaluate the research population's fitness, and their nutritional condition was determined before the questionnaire was given out. Understanding the importance of diet in improving athletic performance is crucial. An athlete's performance in a competition may be affected by a wide variety of circumstances, each of which may have its own root cause.

Keywords: Nutrition, Knowledge, Athletes, Performance, Metabolic
Student Opinions of Humor in Educational Communication
Authors: Konstantinou Ioannis , Tsatsouli Angeliki , Logotheti Stamatoula
Published: August 2023

The purpose of this paper is to investigate the opinions of primary school and high school students regarding the role of humor as a practice in the management of educational communication on the part of the teacher. More specifically, it is investigated whether and to what extent humor affects the students’ behavior towards the teacher, the educational process as well as their personality. First, a theoretical approach to the subject is made, in order to highlight the idea that teacher-student pedagogical communication is considered to be the most lively and dynamic part of the educational process, because through it all the messages that signal action, attitude and, in general, teacher’s behavior is conveyed. This means that the form of communication chosen by the teacher, either consciously or unconsciously, affects not only his relationship with the student, but also the content and the result of the educational processes. In this case, we have chosen humor as a pedagogical communication practice, given that the research data identify it as an important, effective means between the teacher and the students, the effect of which is particularly beneficial for the educational process, the classroom climate and the relationship between the teacher and the students as well as for the student himself. To implement the purpose of the research, a questionnaire with closed-ended questions was created, which was distributed to primary school and high school students in the first ten days of May 2023 in the city of Ioannina. The findings of the research are considered particularly interesting confirming the majority of the theoretical data that preceded it. The paper ends with conclusions and final remarks.
Legal regime of business partnership property (considering international experience)
Authors: Artemenko R. M.
Published: August 2023

The article concludes that property as a special object is a separate thing, a set of things, as well as property rights and obligations. This understanding, despite the existence of certain terminological differences, coincides with its general understanding in the system of legal knowledge of certain countries of the Romano-Germanic legal family, in particular, countries with a pact system of law, and corresponds to the content of Article 1 of Protocol 1 to the Convention for the Protection of Human Rights and Fundamental Freedoms. In the legal literature, it includes any economic benefits, objects of both the material and intangible world, which are in the state of appropriation of a person. At the same time, the word “property”, as used in Article 1 of Protocol 1 to the Convention, refers to an object of economic value. In this sense, property is an economic category and synonymous with the economic concept of “ownership”. This is also indicated by the use of such concepts as “assets”, “funds”, “profit”, “goodwill”, “accumulated intangible assets of the enterprise”, “property of economic value” in the ECHR judgments to describe the category of property.

From the legal point of view, it is justified that only things, collections of things, and animals are considered by the legislation and doctrine of the countries of the continental legal system as objects of property rights or other property rights. They are the only ones empowered with a legal regime of things. Such types of benefits as property rights (legal claims) and obligations cannot be owned by a person on the basis of property rights. They may have the legal regime of objects of intellectual property relations, obligations, corporate relations, but not ownership or other property rights.

It has been established that property rights are not the only means of securing the assets of business entities. They may also be owned by the latter on the basis of other rights (e.g., obligatory rights). It has been proved that in this case, a business company is not an owner, but, for example, a lessee (tenant), a user under a loan agreement, a mortgage agreement as a mortgagor, etc.
Abuse of authority as a ground for liability of bodies and persons performing the functions of business entities
Authors: Zhornokui V. H.
Published: August 2023

The current state of legal doctrine and court practice on the issues of authority abuse as a ground for liability of bodies and persons performing the functions of business entities has been analysed. Since a business entity forms its own will and implements it through its bodies and persons performing the functions of its agencies, the relevant persons must adhere to the powers defined by law and the charter. If they act beyond their own powers, the will of such a legal entity is distorted and their own will, the will of individuals, takes place.

The practice of bringing to justice members of bodies and persons performing the functions of business entities has now been established where such a legal entity is held administratively liable for an administrative offence committed by its authorised person. An example of this is cases involving liability for violations of the requirements of the legislation on the provision and disclosure of information in financial services markets.

In general, it should be taken into account that the performance of a specific individual on behalf of a business entity in civil turnover does not change the independent nature of the will, behaviour and responsibility of such a legal entity for its actions in civil relations. It has been argued that, based on the general tenets of civil law, abuse of authority as a ground for liability of bodies and persons performing the functions of business entities has its own specifics of application. This is due not only to the actions (inaction) of such persons, but also to the counterparty’s (third party’s) awareness of the fact that the representatives of such a company act within the scope of their powers.

It has been proved that the fact that a body and/or a person performing the functions of a business entity’s body committed unlawful, unfair actions or abused its authority is not the only and sufficient ground for invalidating transactions (agreements) concluded by this body on behalf of a legal entity with third parties. There is a need to prove that the counterparty knew (should have known) that the authority to represent the rights and interests of the business entity was limited by its body or a person performing the functions of such a body.
Legal standpoint: general legal characteristics
Authors: Lazariev V. V.
Published: August 2023

The research focuses on the fact that today the concept of “legal standpoint” is quite popular both in legal theory and practice, and is generally recognised in the national science, but there are different approaches to its understanding in the legal literature. An integrated analysis of the approaches to understanding the essence of this category has been conducted, and it has been established that modern scientific doctrine considers legal standpoint from different approaches: as part of legal culture and legal consciousness; as certain concepts, ideas; as part of an act or its conclusions. It has been noted that such approaches complicate the understanding of the very essence of a legal standpoint at the doctrinal level, and this may lead to contradictions in the implementation of legal provisions. That is why this term should be used in compliance with the rules of formal certainty.

In order to clarify the legal nature of the term “legal standpoint”, it has been identified its main characteristics. It has been pointed out that the most important feature of a legal standpoint, its heart, is its main idea. An opinion that legal standpoint is a concept of the general theory of law has been supported. In this regard, the author provides an argument that legal standpoint is undoubtedly a product of mental activity, primarily of a professional. The concept is based on a principle, an idea, which is the basis for a proposal (version, hypothesis, recommendation, etc.) that provides a solution to any legal problem.

It has been stated that the nature of legal standpoint is formed by pragmatism, a person's attitude to real things, which is noted by almost all researchers. When mastering a legal standpoint, certain philosophical approaches should be taken as a basis. In any case, it has been proposed to understand a legal standpoint as an assessment of factual reality and a system of arguments, conclusions and proposals for its legal regulation. This is a kind of logical and legal construction that expresses the attitude to law, legal regulation and its norms. Therefore, it has been established that a legal standpoint is a philosophical and legal category which includes a person’s mental activity, on the basis of which a certain proposal is built, which is used to ensure the resolution of any legal issue.
Agreement on the termination of obligation by transferring indemnity: content and special features
Authors: Rasskazova V. V.
Published: August 2023

In order to ensure stable law enforcement, it is important to have a correct interpretation of the functions of the institution of indemnity and unified approaches to the implementation of the mechanism for concluding and executing an agreement on the transfer of indemnity. The legal nature of the transfer of indemnity, its special properties and significance in the construction of termination of an obligation by indemnity have been investigated. It has been emphasized that the function of the indemnity agreement is to record the parties’ agreement to terminate the principal obligation in this way, as well as explained the peculiarity of the indemnity agreement as a combination of the features of the law-establishing and law-terminating legal fact, since the agreement both gives rise to additional rights and obligations for the parties and serves to terminate the original obligation as a result of its execution i.e. transfer of the indemnity by the debtor to the creditor.

It has been suggested that it is the content of the agreement between the creditor and the debtor on the transfer of the indemnity, which is concluded in compliance with the requirements of current legislation, that allows distinguishing the indemnity from related institutions of law of obligations, and determining the nature of legal relations between the parties in case of disputes. For example, debt forgiveness is a law-terminating legal fact presented in the form of a transaction that does not create an obligation between the creditor and the debtor, and novation, unlike indemnity, does not provide for the termination of the binding relationship between the parties, but rather the preservation of such a relationship in a modified form.

Attention has also been drawn to the inadmissibility of entering into an agreement on indemnity by third parties who are not parties to the original obligation. Thus, the mechanism of termination of an obligation by indemnity is based solely on the will of the parties and their mutual agreement on all essential terms of indemnity transfer, which excludes any form of participation of a third party in the decision to terminate the obligation between the creditor and the debtor in this way.
The efficiency of the interim relief institution by suspending an individual or regulatory act
Authors: Kluban M. V. , Panova I. V.
Published: August 2023

The article analyses the provisions of the Administrative Procedure Code of Ukraine on interim relief through suspension of a regulatory legal act and examines the Supreme Court’s case law with regard to the efficiency of application of this administrative procedure institution. In fulfilling the main tasks of administrative proceedings, the institution of interim relief is of great importance, as it allows the plaintiff to protect his or her rights and interests at the stage of applying to an administrative court by suspending the effect of an unlawful decision of a public authority. In the course of the court practice study, a gap in the current legislation and law enforcement practice has been identified, namely: when an interim relief order is cancelled by an appellate court, the authority believes that during the time its decision was suspended, such a legal act gives rise to rights and obligations for the parties. However, such a position of the authority is inconsistent with the provisions of the Constitution of Ukraine and the decision of the Constitutional Court of Ukraine, but is applied by the Supreme Court. To address this problem, it has been proposed to amend the Code of Administrative Procedure of Ukraine to provide that appellate and cassation courts, when issuing a decision to set aside a ruling on interim relief by suspending the effect of a regulatory act, should determine that the court ruling loses legal force from the date of the court's decision. In this case, the legislation should clearly state that during the time when the court of first instance ruling was in force, the effect of the legal act was suspended and did not give rise to any rights and obligations for the parties to the litigation, and in case the court ruling on interim relief is cancelled, the effect of the legal act does not have retroactive effect. The institution of interim relief should be effective and protect the violated rights of individuals.
Objectives of military personnel financial and legal protection under martial law
Authors: Kret Yu. M.
Published: August 2023

The article examines the issues of financial and legal protection of servicemen as a direction of the State's financial activity under martial law. It has been determined that the financial and legal protection of servicemen is aimed at material support of the entire range of measures on social policy of the State at the expense of budgetary funds. It has been proved that the allocation and use of budget expenditures in 2023 are conditioned by the martial law in which the country is, and have a temporary content, but cover a significant amount of funds, which affected the State's ability to perform its social function.

The problem of financial and legal protection is related to the problem of financing special social rights of servicemen, and its implementation depends, firstly, on the distribution and volume of State budget expenditures, secondly, on the improvement of the social protection system, which is inherent in ensuring the implementation of the social function of the State, and thirdly, on the distribution of budget funds, the administrator of which is the Ministry of Defence of Ukraine, the available amount of which is a result of the distribution of State expenditures. At the second and third stages of the budget process, the legal basis for the allocation and use of budget funds is established, in particular for the financing of social rights, the realisation of which depends on the amount of expenditures and the impact of various political, economic and other factors.

To conclude, we note that budget expenditures for the social sphere in general and for the financing of special social rights of military personnel in particular, as well as for other categories of citizens, need to be regulated at the stages of drafting, reviewing and adopting the budget law. The implementation of measures on financial and legal protection of servicemen depends on the fulfilment of the state's tasks on the distribution and use of budget expenditures for financing benefits, guarantees and compensations for servicemen and is ensured, firstly, by financing social standards and state social guarantees, and secondly, by financing special social rights of servicemen.
Theoretical and legal perspective on the content of the objectivity of Article 178 of the Ukrainian Code of Administrative Offences: thesis, antithesis, arguments, presentation
Authors: Chyshko K. O.
Published: August 2023

The article is structured according to the elements of the logical operation of “proof”, which includes the following elements.
Thesis: it is impossible to bring a person to administrative liability for violation of Article 178 of the Ukrainian Code of Administrative Offences for drinking beer, alcoholic or soft drinks in public places, if the person drinks these beverages, for example, in the apartment building entrance.
Antithesis: administrative liability under Art. 178 of the Ukrainian Code of Administrative Offences is incurred for drinking beer, alcoholic or soft drinks in an entrance hall as a place prohibited by law, i.e. a public place, in accordance with para. 1, Part 1, Article 1 of the Law of Ukraine “On Measures to Prevent and Reduce the Use of Tobacco Products and Their Harmful Effects on Public Health”. The application of the Law regulating the state policy on prevention of smoking of tobacco products to regulate legal relations in the field of public order and public safety, in terms of drinking spirits in public places, is justified by using a specific method – analogy of law.
Arguments: firstly, the presence of the phrase “other places prohibited by law” contained in part 1 of Article 178 of the Ukrainian Code of Administrative Offences does not indicate incompleteness of legal provisions, referring to part 3 of Art. 15-3 of the Law of Ukraine “On State Regulation of Production and Circulation of Ethyl Alcohol, Cognac and Fruit Alcohol, Alcoholic Beverages, Tobacco Products, Liquids Used in Electronic Cigarettes and Fuel”, and therefore there are no grounds for applying the analogy of the law; secondly, when establishing the objective side of Art. 187 of the Ukrainian Code of Administrative Offences in terms of drinking beer (except for non-alcoholic), alcoholic and soft drinks, it is necessary to distinguish between the categories of “public places” and “places prohibited by law”; thirdly, according to the current legislation, the application of the analogy of the law is the privilege of judges, while police officers do not have such powers, and the opposite may indicate a violation of the principle of legality of proceedings in cases of administrative offences.
Presentation: the combination of the above arguments confirms the thesis that a person cannot be brought to administrative liability for violation of Article 178 of the Ukrainian Code of Administrative Offences.
Tax evasion: initiation of pre-trial investigation, primary actions, main directions of the pre-trial investigation body’s work
Authors: Hryhorashchenko O. V.
Published: August 2023

The article focuses on the problems of legal regulation and peculiarities of pre-trial investigation of tax evasion cases. It analyses scientific works whose authors have studied the peculiarities of theoretical and practical aspects of tax relations, in particular in the area of tax law violations related to tax evasion. The author's own definition of tax features has been formulated. It has been established that the main ways of tax evasion are: illegal activities – “shadow economy”; concealment of taxable objects; tax accounting in violation of current legislation; creation of fictitious companies; difficulties in interpreting tax legislation, which leads to unintentional mistakes on the part of taxpayers.

The elements of a criminal offence under Article 212 of the Criminal Code of Ukraine have been detailed. It has been emphasised that for an objective, qualitative, comprehensive, full study of the case file, the investigator may invite persons with special knowledge in the field of tax relations, including specialists of the State Audit Service of Ukraine and the Main Department of the State Tax Service.

On the basis of the above legislative and doctrinal statements, the following features of a tax have been proposed: mandatory payment; made by individuals and legal entities; received by the budget of the appropriate level; statutory terms and amount of tax; legal liability for violation of tax legislation.
Preparation of objects for the examination of narcotic drugs, psychotropic substances, their analogues and precursors: a case study approach
Authors: Lozova S. M. , Perlin S. I.
Published: August 2023

When investigating crimes related to drug trafficking, it is important to properly seize, pack, transport, store drugs and prepare them for expert examination.

The article analyses the peculiarities of seizure of narcotic drugs, psychotropic substances and precursors. The following items are subject to seizure when preparing objects for examination: narcotic, psychotropic, potent substances, precursors, materials and equipment used for their manufacture, storage and transportation. Narcotic drugs can be seized in various forms, namely: plants, liquids, pills of different colours, shapes and sizes, capsules, powders of different colours. The seized objects are subject to mandatory recording in the protocol of the relevant investigative (detective) action with photographs or video recording. The equipment used for their manufacture, storage and transportation is also subject to seizure. It is proposed to involve specialists of various fields (criminalist, botanist, agronomist) in conducting investigative (“detective”) actions. An algorithm of actions for seizure, packaging and storage of objects has been developed depending on the identified typical situations: detection of illegal crops; detection of drug laboratories/drug houses; detection of “bookmarks” or detention of a person during an operational purchase. Recommendations for handling narcotic substances have been provided.

Correct seizure, packaging, transportation, storage of narcotic drugs and their preparation for expert examination significantly improves both the quality of forensic examination of narcotic substances, psychotropic substances, their analogues and precursors, and the effectiveness of the investigation of crimes related to drug trafficking in general.