bluuebunny/crossref_metadata_2025 huggingface dataset:
Religious foundations of duty
Authors: Popovych T.P.
Published: March 2024

It is noted that, simultaneously with the emergence and development of human society, the presence of certain general rules in regulating the behavior of members of society arises. Social life at all stages of its development required the presence of such rules with which we humans could coordinate our behavior and actions and count on a certain predictable result from such behavior or actions. At various stages of the development of society, these or other social regulators become a tool for ensuring such a need. Historically, social norms formed under the influence of requirements and patterns of development of primitive society become the first social regulator. To a greater extent, such societies normalized their focus on the duties of the individual by installing a large number of prohibitions that required members of the society to refrain from undesirable behavior.

It is indicated that with the complication and branching of social relations in society, general social norms support the impetus for further development and are differentiated in the following form of social regulators, in particular, morality, religion, and law. In our opinion, this order of progression of the development of social regulators is correct and natural. That is, initially the individual in the first society is aware of his responsibility to this or that social association, which is engaged in the creation of moral obligations. Gradually, certain beliefs appear in the primitive society, which contribute to the emergence of religious duties, which do not exclude moral positions, but complement them and values in interaction with them. And only with the appearance of the first state entities, we can talk about introducing obligations into the legal field with their further legal consolidation. It is important to note that in the pre-state period of human development, which occupies a sufficiently long period of time, duties developed outside the law and arose in accordance with human nature, customary norms, traditions, religious dogmas or moral ideas, based on the simplest rules of interpersonal interaction. All these factors - religion, morality, customs and traditions, to a greater or lesser extent changed their role in shaping the future idea of duties, that is why we consider it necessary to investigate the foundations of the institution of duty, in particular through the prism of religious influence.
Human behavior: philosophical and legal discourse
Authors: Romanova A.S.
Published: March 2024

The article is devoted to the philosophical and legal problems of human behavior in the context of axiological aspects of anthropocentrism, which consists in observing human rights and freedoms and ensuring the principle of human dignity.

It is emphasized that the dynamic development of society affects the understanding and interpretation of the criterion of "permissibility" in behavior. The worldview and value attitudes and orientations of a person in society are changing, which causes substantial changes in the perception of legal phenomena as phenomena of social reality.

It was found that legal behavior is human behavior regulated by legal norms. It can be legal or illegal. Accordingly, the law either supports and encourages such behavior (lawful), or, on the contrary, considers it inadmissible, as it violates the norms of cohabitation (illegal).

It is emphasized that many scientists support the approach that lawful behavior does not require effort, but only involves the individual's refraining from negative actions. It was noted that such detention is not difficult for a person who was formed in a legal environment where those around him were law-abiding citizens, but on the contrary, it is the norm, but there is another type of person, for whom an environment with illegal goals and attitudes was an example. For such people, in order not to fall under the influence of a marginal, and sometimes criminal environment, it is necessary to make maximum efforts, sometimes even associated with danger to life and health.

It is noted that in the legal sphere there is a rather dangerous behavior of the so-called "double standards", when a person in general allegedly observes the rules of coexistence in society, observes the norms of the law and moral prescriptions, but believes that some norms and standards can be violated due to the fact that the damage from their violation is not significant.

Attention is focused on the fact that the value of human behavior lies in its implementation in a legitimate direction, through compliance with the norms of law and social morality inherent in a certain society at a specific stage of its development.
Peculiarities of legal regulation of the tax system of local self-government bodies in the Republic of Poland
Authors: Babin I.I.
Published: March 2024

The article is devoted to the analysis of the peculiarities of the legal regulation of the tax system of local self-government bodies in the Republic of Poland.

It is shown that the modern system of local taxes began to form in the 90s of the last century, together with the restoration of the institution of local self-government. Despite the constitutional enshrinement of the right of all local self-government bodies to determine the amount of local taxes, ordinary legislation grants tax powers exclusively to the lowest link in the three-level system - the commune. Financing of the functions and powers of local self-government bodies of voivodships and poviats takes place through deductions from national taxes and fees. The author focuses on the existence of a distinction between the terms "local taxes” and "taxes of local self-government bodies” in the Polish doctrine of tax law. Local taxes are taxes that, by virtue of the law, are a permanent, indefinite and exclusive source of income for local budgets. Meanwhile, taxes of local self-government bodies are payments in respect of which local self­government bodies have tax powers. In light of the accepted criteria, for example, inheritance and gift tax is a local tax, but cannot be called a tax of local governments. Funds from this tax are fully credited to the budget of the territorial community, but local self-government bodies do not have tax authority over it. The list of local taxes is contained in the Law "On Local Taxes and Fees”. However, in reality, this list is incomplete and does not include a number of local taxes that are regulated by other legislative acts. In general, the list of local taxes is quite voluminous, in which only real estate tax, vehicle tax, forest tax and agricultural tax belong to the taxes of local self-government bodies. They meet the formal and material criteria that characterize the "own income” of local self-government units, while others only meet the formal criteria.
Morality, democracy, globalization, and law
Authors: Vovk V.
Published: March 2024

The article reveals the interrelationship of such modern megatrends as globalization and democracy, which are declared a blessing in creating special opportunities for each country, social community, and individual. Globalization was initially understood as an exclusively economic phenomenon, today it covers almost all spheres of human activity, today it can be considered as multiple processes and trends in the formation of a single planetary space, which involves the integration of states and their populations in all spheres of social life (economy, public administration, politics, culture, law, morality). It is shown that globalization as "Westernization" in its modern version contributes to the spread of democratic values and institutions, prompts changes in the value-normative systems of societies and worldviews, and significantly impacts the norms of social morality and law. The features of modern globalization processes are determined by the rapid development and availability of IT technologies for the population, the mobility of modern people, and the formation of new values in postmodern society, which are associated with societal changes.

The article proves that globalization and all the processes accompanying it can take place only in those societies that strive for it themselves. The artificial planting of democratic values, and moral and legal standards is possible under constant external support, their actual perception and implementation in life takes place with the support of the population and the authorities of each state. The bipolarity of the modern world is represented by states that accept globalization-democratic values and states that defend their own identity and traditionality. Therefore, it is important to take into account the peculiarities of modern worldview orientations of each actor (state, society) and the voluntariness of participants in globalization processes regarding the creation of supra-state structures, as well as the voluntary adoption of norms and standards in the regulation of social life.
Normative-legal regulation of the renaming of settlements as a component of the decommunization process in Ukraine
Authors: Tserkovnyk S.
Published: March 2024

Research dedicated to the analysis of normative- legal regulation of the renaming of populated places as part of the decommunization process in Ukraine. In the context of post-Soviet space, rethinking historical names and symbols is a crucial step in defining a new national direction and shaping the country's modern image. Relevance. The implementation of decommunization and reconsideration of geographical and cultural aspects becomes a pressing task for the country aiming to integrate into the European community on the global stage. The normative regulation of renaming populated places is determined by a series of legislative acts and requires careful study. The purpose of the study is to analyze the normative- legal support of the process of renaming populated places in the context of decommunization. Studying the legal framework will contribute to understanding the process of changing the names of populated places as a tool to influence cultural memory and shape national identity. The research is based on a complex of methods, including the analysis of normative-legal acts, comparative analysis of domestic and international experience in renaming populated places, and the study of public reaction to changes in the names of populated places. The results of the study allow determining the effectiveness and feasibility of the process of reconsideration and renaming of populated places within the decommunization strategy. This research reveals key aspects and nuances of legal regulation of this process in the Ukrainian context. The study's conclusions point to the need for further development and clarification of normative-legal regulation of the process of renaming populatedplaces, taking into account the historical, cultural, and social peculiarities of Ukraine. The proposals developed within the study can serve as a basis for further legislative initiatives in this direction.
Judicial control over the execution of decisions involving military personnel in the civil justice system of Ukraine
Authors: Zhukevych I.V.
Published: March 2024

The article is devoted to the issue of judicial control over the execution of decisions involving military personnel in the civil justice system of Ukraine. It has been established that when executing a court decision, the executor can seize any funds in the debtor's bank accounts, except for those whose seizure is prohibited by law. At the same time, it is the bank that executes the corresponding resolution of the executor on the seizure of the debtor's funds that must determine the status of the funds and the account on which they are located, and in the case of funds on the account that are prohibited from being attached, the bank is obliged to notify the executor of the intended purpose funds on the account and return its decision without execution, which is the basis for the executor to remove the seizure from these funds. At the same time, a garnishment cannot be imposed on the funds that make up the debtor's salary after actual deductions from it according to executive documents and on all funds from the debtor's salary beyond the limits of the amounts of deductions from such salary allowed by law, and if such a garnishment is imposed, then it should be removed. At the same time, such restriction does not apply to funds that are in accounts and that are not funds that make up wages. the state guarantees and protects by law the citizen's right to timely remuneration for work. The company's payment of wages to employees has priority over the repayment of debts to other creditors of the company. The imposition of a seizure on the debtor's account, which is also intended for the payment of wages and other payments to the debtor's employees, makes it impossible to make such payments in a timely manner, which inevitably leads to a violation of the constitutional rights of citizens who work at the defendant's enterprise to pay for work. Accounts that are intended for the payment of wages and the payment of taxes, fees and mandatory payments to the State Budget of Ukraine are accounts with a special regime, on which the executive service, in accordance with the requirements of the law, does not impose a seizure, and the separation of such accounts belongs to the powers of the executive service.
The concept of legal actions and their place in the system of legal facts
Authors: Yurkevych Yu.M.
Published: March 2024

The development of the market relations in Ukraine had caused radical changes in socio­economic life, which led to the introduction of new categories in business turnover. The main foundations of the legal solution of these issues have been reflected in the Civil code of Ukraine, which, however, is currently in the stage of permanent renewal. The practice of law enforcement confirms that, in connection with the significant renewal of the system of private legislation, there is an objective need for theoretical analysis and scientific generalization of the existing realities. In the context of the above, it is worth emphasizing the great importance that the legal actions play at the present time, in connection with which it is advisable to also take into account their place in the system of legal facts.

A legal action is an action of a person aimed at acquiring, changing or terminating civil rights and obligations. They are divided into unilateral, bilateral and multilateral. A unilateral legal action is the deed of one party, which may be represented by one or more persons. A bilateral or multilateral legal action is an agreed deed of two or more parties. The general provisions on obligations and contracts shall apply to legal relations arising from unilateral legal actions, if this does not contradict the acts of civil legislation or the essence of the unilateral legal acton. At the same time, in judicial practice, sometimes there are difficulties associated with the qualification of certain deeds as legal actions.

Legal actions, of course, will continue to be one of the most common grounds for the emergence, change and termination of civil legal relations, and the correct definition of the legal nature of a person's deeds as a legal action is extremely important for the correct resolution of disputes between participants in civil transactions, compliance with the principles of legality, reasonableness, good faith and justice. In the conditions of the development of economic processes and modern technologies, the methods of performing legal actions, the requirements for their form, will be improved, and therefore it seems important in the future to update the approaches to the methods of protecting the rights and interests of their participants.
Ensuring equality in the field of labor is one of the fundamental tasks of the state
Authors: Harasymkiv L.I.
Published: March 2024

Guaranteeing rights and freedoms for citizens and forming new, equal relations in society are currently one of the main directions of our state's activity. Because equality is one of those fundamental values that must be enshrined in legislation and implemented in practice in a state that is declared legal, social, and democratic. The purpose of the article is to consider the issue of ensuring equality of rights and opportunities and their impact on a person's ability to work in today's realities. After all, in practice in the field of labor there are many cases of violation of the principle of equality, when employees are actually deprived of the opportunity to protect their rights in case of illegal refusal to accept employment and in case of dismissal due to the fact that employers do not provide an official refusal indicating the valid reasons for refusal work or try to formulate the reasons for dismissal at the employee's own will or with the consent of the parties, which causes concern in view of their massiveness, especially today, when the country is in a state of war against the Russian aggressor. Summarizing the conducted research, it is stated that today Ukraine is already on the way to ensure equal rights of workers and implementation of norms, principles and provisions enshrined in international legal acts in the field under consideration. This is evidenced by the adoption of legislative acts, which will contribute to bringing domestic legislation into compliance with the legislation of the European Union, the practice of the International Labor Organization and will have a positive impact on the market environment. At the same time, it was noted that during the reform of domestic labor legislation, in particular, it is necessary to prevent the narrowing of the existing rights and guarantees of employees, to provide legal instruments that will contribute to the implementation of the principle of equality in the field of labor, in particular, the equality of regulation of the status of subjects of labor law, equal protection labor rights and interests of employees and employers, equality of subjects of labor law when labor relations arise.
Social and legal significance of the non-jurisdictional protection of the social rights of military personnel in Ukraine
Authors: Rekshynskyi V.O.
Published: March 2024

The article delves into the social and legal significance of non-jurisdictional protection concerning the social rights of military personnel in Ukraine. The author delineates that the significance of these protective measures unfolds within three distinct contexts. Firstly, the state assumes the role of an employer responsible for ensuring and safeguarding the social rights of military personnel. This dynamic underscores the presence of a social risk for military personnel, stemming from the confluence of two conflicting roles within a single entity - that of being both the controlled and the controller. In a legal and democratic state, this duality necessitates equilibrium through the provision of non-state protection for the social rights of military personnel. Secondly, Ukraine is witnessing a burgeoning civil society, whose advocacy efforts in human rights bolster social security for individuals, society, and the state, with a potential focus on safeguarding the social rights of military personnel. Thirdly, non-jurisdictional mechanisms for protecting the social rights of military personnel harbor considerable human rights potential. The state's commitment to fully realizing this potential would directly enhance the overall social security of military personnel. The human rights potential of civil society actors materializes through three primary forms of human rights protection. Firstly, it involves exerting comprehensive and legitimate pressure on violators of social rights, without compromising the state's defense capabilities. Secondly, it entails targeted and lawful influence on offenders. Thirdly, it encompasses fostering solidarity among military personnel and addressing their sense of belonging to a nearly homogeneous group. This group comprehends the intricacies of social security issues facing military personnel and ensures the protection of the rights of its members. In conclusion, the article synthesizes the findings of the study and underscores the necessity of establishing a platform for safeguarding the rights and interests of military personnel. This platform, founded on institutional partnership, would convene delegates from diverse civil society entities engaged in the ongoing protection of the social and other rights of military personnel.
To the issue of free privatization of land
Authors: Danilik D.M. , Melnyk N.O.
Published: March 2024

In the comparative legal aspect, the introduction of such a legal category, which was called "land privatization”, is highlighted, the essence of which is the transition of a land plot of state or communal ownership to private ownership, the subjects of which are natural persons and legal entities under private law. Attention is focused on the free privatization of land plots by citizens of Ukraine and its features are given. The subject composition of the procedure of free privatization of agricultural and other lands is analyzed.

It was concluded that gradually free privatization is losing its social function and the corresponding legal norms need a radical revision. The right of Ukrainian citizens to free privatization of land, established by law (Articles 118, 121 of the Land Code of Ukraine), is not realistically ensured, since the area of the undistributed land fund is not enough for each citizen of Ukraine to receive a plot of land. Therefore, a situation has arisen when citizens have the right to free privatization of land plots, but most of them cannot implement it. Practice shows that the privatization of land plots, free of charge by law, has actually turned into paid privatization, when interested citizens of Ukraine pay a fee for the transfer of land plots to them in various forms.

The necessity of a partial refusal of free privatization is substantiated, since it is not guaranteed and not financially supported by the land fund of our state. Along with the introduction of privatization on a paid basis, that is, its monetization, the conclusion about the expediency of maintaining free privatization for persons defined by Article 25 of the Land Code of Ukraine is substantiated. Free privatization must be transparent and fair, and its procedures must be clear and understandable.
Problems of realization of the right to a safe environment for life and health under martial law
Authors: Denysenko K.V.
Published: March 2024

The article is devoted to the study of problematic issues of realization of the right to a safe and healthy environment in the context of military aggression by the russian federation. It is emphasized that on February 24, 2022, the russian federation launched a war of aggression against the independence and territorial integrity of Ukraine, which is accompanied by the leveling of international humanitarian law, destruction of economic and natural resources, civilian and critical infrastructure, as well as numerous cases of violations of the environmental rights of Ukrainian citizens, in particular the right to a safe environment for life and health.

The author formulates the features of the right to a safe environment for life and health: 1) it belongs to the complex of environmental rights; 2) it is enshrined in the Constitution and laws of Ukraine; 3) it applies to all persons, without reference to the citizenship of Ukraine; 4) it is realized by a person in order to satisfy his or her vital and physiological needs; 5) it is inalienable; 6) it acts as an opportunity for any person to satisfy his or her vital and physiological needs; 7) its realization does not require active actions on the part of citizens; 8) it is protected and defended in accordance with the procedure established by law.

It is emphasized that the aggressor country resorts to nuclear blackmail, land contamination, pollution of soil, water, air, nature reserves, destruction of flora and fauna, which leads to violation of the provisions of the Convention on the Prohibition of Military or Any Other Hostile Use of Environmental Modification Techniques, Additional Protocol to the Geneva Conventions of 12.08.1949, and relating to the Protection of Victims of International Armed Conflicts (Protocol I).

The documented crimes committed by the russian federation outlined in the article make it impossible to properly exercise the constitutional right to a safe environment for life and health, and Ukrainian citizens are unable to fully use environmental facilities and meet their own physiological needs with their help. The real extent of damage to the environment and the related long-term impact on public health from russian aggression can be assessed only after the war ends and all the territories of Ukraine are fully de­occupied.
Normative act in the administrative litigation legislation and practice: definition and distinction from similar phenomena
Authors: Yefymenko N.
Published: March 2024

The article indicates that, regardless of the form of the official document, the fact that it governs through its generally binding provisions the legal status (establishment, change or termination of rights and duties) of an unlimited circle of participants in legal relations to which this official document applies (the general direction of the rules of conduct) rather than covering only specifically defined (personified) persons - are sufficient conditions for ascertaining the normative nature of a particular official document or its certain provisions. It was established that if an official document is not characterized by these properties or only one of them is inherent in it (mandatory nature of the rule of conduct that it establishes, changes or terminates, its general orientation and the possibility of its repeated application), then this indicates that a document belongs to acts of official interpretation of legal norms (including those that are formally binding for their issuers) or acts of application of law (including administrative acts), public policy documents or other official documents.

In addition, the author drew attention to the fact that, unlike normative acts, individual legal acts are formally binding for specific (clearly determined) persons and define only their individual rights and/ or duties within particular situations, exhausting their legal validity after their settlement. Equally important is the correct separation of normative acts from acts of official interpretation (clarification) of law, which, having a general nature and being calculated for the use of their interpretatory provisions during the period of validity of respective legal rules are not legally binding for participants in legal relations regulated by the relevant law. At the same time, it was noted that according to established judicial practice, which is based on the principles of the rule of law (primarily, on legal certainty as its component) and good governance, acts of official interpretation (clarification) of legal rules, as a general rule, bind their issuers, but due to the lack of such an effect for other participants in the respective legal relationships, these acts are not universally binding in the literal sense of this feature.
Impact of the war in Ukraine on the law enforcement system in general and the National police of Ukraine in particular
Authors: Polyvaniuk V.D. , Zavistovskyi O.D. , Aslamov O.O.
Published: March 2024

The article is devoted to defining the essence and peculiarities of the law enforcement system of Ukraine and the National Police of Ukraine, as well as the impact of the war on the development of the activities of these bodies. Attention was drawn to the mechanism of law enforcement agencies, namely the ways and methods of ensuring their activities. The principles on which the activity of the National Police of Ukraine is based are also analyzed, taking into account all the changes that were introduced due to the war. Studying changes in the National Police of Ukraine in the context of the full-scale Russian invasion is crucial for several reasons.

Firstly, it provides insights into the adaptability and resilience of law enforcement agencies in the face of unprecedented challenges. Understanding how the police force responds to such a crisis can offer valuable lessons for other nations dealing with similar threats.

Secondly, research in this area sheds light on the effectiveness of reforms and training programs implemented to enhance the capabilities of the National Police. Analyzing the changes in strategies, tactics, and overall performance can help identify areas of improvement and refine future initiatives.

Furthermore, studying the National Police's response to the Russian invasion contributes to a broader understanding of the role of law enforcement in conflict zones. It allows for an evaluation of the challenges faced by the police force, such as maintaining public order, ensuring civilian safety, and combating organized crime in a volatile environment. In a geopolitical context, this research becomes a part of the global conversation on security and stability. It highlights the importance of international support and cooperation in strengthening the capacities of national law enforcement agencies during times of conflict.

Ultimately, examining the shifts in the National Police of Ukraine amid the Russian invasion not only provides valuable insights for the country itself but also contributes to the global discourse on security, resilience, and the role of law enforcement in times of crisis.
Some issues of improvement of criminal legal protection of relations in the field of environment
Authors: Marko S.I.
Published: March 2024

The scientific article is devoted to the analysis of certain provisions of the draft of the new Criminal Code of Ukraine aimed at regulating legal relations in the field of combating criminal offenses against the environment. Based on the analysis of scientific publications related to the reform of criminal legislation, attention is focused on the expediency of improving the system of combating environmental crime, adapting the national Criminal Code of Ukraine to the requirements of the European Union and achieving compliance with its requirements and goals. A scientific study of the content of the fifth and sixth Books of the Project, which are an attempt to normalize legal relations in the field of criminal and legal protection of the environment, was carried out. Arguments are given regarding the expediency of adjusting the structure and content of the Project's prescriptions in connection with the different location of individual norms of its Special Part, united by a common generic object. In particular, an opinion has been developed regarding the separation of the Book on criminal offenses against the environment, which should include the chapters devoted to criminal offenses against environmental safety and criminal offenses against the order of use and protection of natural resources placed in other Books of the Project. In addition, based on the results of the research, the need to determine the most appropriate name for the corresponding section of the future criminal law, which would take into account the content and meaning of the terms "Criminal offenses against nature and environmental safety” used in it, which characterize primarily the generic object of criminal offenses in the studied sphere It is noted that certain actions provided for by the Project are of a "complex” nature and may encroach both on relations against environmental safety and on the procedure for using the state's natural resources, while directly or indirectly affecting public health. It has been proven that such a subsection of the Special Part of the future Criminal Code of Ukraine should contain both criminal offenses against environmental safety and torts against nature (the surrounding natural environment), which are actually equated with criminal violations against the order of use of natural resources.
The subject of criminal trespass in forensic characteristics of obstructing the lawful activities of the Armed Forces of Ukraine and other military formations
Authors: Vashchenko O.A.
Published: March 2024

The article states that Russia's military aggression against our country created, among other things, the need to make changes to domestic legislation in order to criminalize certain activities of people. In particular, by supplementing the Criminal Code of Ukraine with Article 114-1 "Obstructing the lawful activities of the Armed Forces of Ukraine and other military formations.” And with the beginning of the full-scale invasion of the territory of Ukraine, unfortunately, the number of the specified criminal offenses only increased: 7 criminal offenses in 2021, 76 in 2022, 159 in 2023.

It has been established that the subject of a criminal offense in the studied category of criminal offenses will be the lawful activities of the Armed Forces of Ukraine and other military formations in a special period.

It has been investigated that the Armed Forces of Ukraine are a military formation that, according to the Constitution of Ukraine, is entrusted with the defense of Ukraine, the protection of its sovereignty, territorial integrity and inviolability. And other military formations include the State Border Service of Ukraine, the Security Service of Ukraine, the State Special Service of Transport, the State Service of Special Communications and Information Protection of Ukraine, as well as the Foreign Intelligence Service of Ukraine

It was concluded that the subject of criminal trespass is a criminal offense provided for in Art. 114-1 of the Criminal Code of Ukraine is the legal activity of the Armed Forces of Ukraine, the State Border Guard Service of Ukraine, the Security Service of Ukraine, the State Special Transport Service, the State Service for Special Communication and Information Protection of Ukraine and the Foreign Intelligence Service of Ukraine. The obstruction itself may consist of a certain intervention aimed at complicating the successful performance of the tasks of the Armed Forces and other military formations within the framework of their legitimate activities. Such obstacles can arise both in the form of actions that pose a threat to society, and in the form of inaction. In the first case, obstruction can be manifested in active measures aimed at creating physical barriers (for example, damage to vehicles) and/ or informational barriers (for example, spreading disinformation). In the second case, it may arise due to non-fulfillment or improper fulfillment of legal obligations (for example, sabotage), which as a result leads to the corresponding obstruction.
INVESTMENT PROPERTY ACCOUNTING STANDARD: THE OTHER BREAKTHROUGH A CASE STUDY OF FINAL SEMESTER ACCOUNTING STUDENTS
Authors:   Faculty of Accountancy, Universiti Teknologi MARA Perak Branch, Tapah Campus, Noor Saatila Mohd Isa , Norliana Omar ,   Faculty of Accountancy, Universiti Teknologi MARA Perak Branch, Tapah Campus
Published: March 2024

In this era of technological advancement, there is a tremendous growth in the usage of mobile applications, mainly among accounting students in higher institutions as a medium for learning tools in education. Accounting students at tertiary level basically are subjected to learn different types of accounting standards. Accounting standards have continued to evolve to strike the balance between providing meaningful information to the users and balancing up cost of preparing such information. However, there is a growing concern that financial reporting has become overly complex. The complexity caused by financial reporting standards may derive from many factors, such as their length, the difficulty in understanding them, and the cost of applying their requirements. In the educational stream, students find that it is hard to understand lengthy wordings in the standards. Therefore, this interactive application is designed to help users especially students on classification issues under MFRS140 Investment Property. Hence, the purpose of the study is to prove the practicality and usefulness of mobile apps to understand accounting standards which is known as MFRS140: Quick Chart Mobile App particularly among final semester accounting students. In this study, the results revealed that this application provides useful and precise guidelines for students as to avoid lengthy wordings to increase the level of their understanding. By using the application, users will have a better knowledge in identifying whether the land and buildings fall under MFRS140 or other MFRSs. Furthermore, the application contributes to the effort of making users learn standards of accounting in a different perspective rather than a classroom-oriented perspective.
Una crítica a la visión del poder en el discurso de los derechos humanos
Authors: Liotta Juan Martín
Published: March 2024

El discurso de los derechos humanos es pensado por los sectores sociales progresistas como un instrumento eficaz para luchar contra la opresión y, el Sistema Interamericano de derechos humanos es, probablemente, uno de los sistemas con mayor legitimidad. En este artículo se propone problematizar los fundamentos ideológicos de los derechos humanos y reflexionar, desde una perspectiva crítica, sobre los alcances emancipatorios de este discurso. Se argumenta que los derechos humanos están atravesados por un sesgo sobre el funcionamiento del poder y se estructuran sobre un modelo ilusorio que reposa casi exclusivamente en los Estados. Este discurso se vuelve ineficaz a los fines prometidos y actúa ocultando el verdadero funcionamiento del poder, y, además, reproduciéndolo. Se sostiene que no es posible pensar al derecho a partir de la norma escrita, sino que es necesario observar las estructuras económicas y políticas que lo sustentan, a partir del análisis del Sistema Interamericano, sus fundamentos ideológicos, su estructura institucional y su financiamiento.  Se abordará el funcionamiento del poder desde iniciada la etapa neoliberal, donde se conformó un modo de gobierno en el cual el Estado comparte las funciones de producción de normas y aplicación de sanciones con una multiplicidad de actores que no rinden cuentas.
Hemiptera pest species identified on woody ornamental crops in Galicia Northwest Spain
Authors: Ares Jose Luis Andrés
Published: March 2024

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Strategy Improves Ability To Know Hijaiyah Letters Through Picture Card Media In Children Aged 5-6 Years
Authors: Wardani Lestiyana
Published: March 2024

This research aimed to ascertain the efforts of teachers in increasing the recognition of hijaiyah letters in early childhood. The type of research used was descriptive qualitative. The place of study was at RA Bakti 16, Gemah Ngargoyoso Karanganyar Village. Collecting data was carried out through observation, interviews, and documentation. The strategy carried out by the teacher in increasing the knowledge of hijaiyah letters used picture card media, namely by telling stories and with exciting games. This strategy has been carried out well so that with this media, it is easier for children to recognize hijaiyah letters as the key to reading the Qur'an
Evaluation of the RPPH System at RA Arafat Reksoniten 2022
Authors: Latifah Nurul , Darsinah Darsinah
Published: March 2024

RPPH is a system, so each RPPH component must be functionally related. This research aimed to evaluate the interrelationships of the elements in the RPPH. This research is a qualitative descriptive study. The method of collecting data used RPPH documents, and data analysis used content analysis. This research was conducted at RA Arafat Reksoniten Surakarta. The results showed that not all of the RPPH prepared by the teacher were functionally related.
Improving the Symbolic Thinking Ability of Children Aged 4-5 Years through Flashcard Media
Authors: Mayang Sari Novia Putri , Sari Nisa Kurnia , Alfiatun Alfiatun , Sulistiani Nur , Kinasih Kinasih , Widati Sri , Fitriyah Qonitah Faizatul
Published: March 2024

This research aimed to improve cognitive development in children aged 4-5 years in general and specifically to improve the symbolic thinking abilities of children aged 4-5 years through flashcard media. The samples that researchers observed in this research were children in group A of TK Aisyiyah Mutiara Hati Surakarta and TK Aisiyah III Surakarta.The samples of this research comprised 26 children consisting of 13 boys and 13 girls. This research was classroom action research using the Kemmis and Mc. Taggart’s model consists of 4 stages: planning, action, observation, and reflection. This research used data collection techniques through observation and documentation. The data analysis techniques applied descriptive analytics. The research results showed an increase in the ability to think symbolically by using flashcard media for two cycles, which fell into the Very Well Developed (Berkembang Sangat Baik/BSB) category. Thus, it can be concluded that the use of learning media in the form of flashcard media could improve symbolic thinking abilities in children aged 4-5 years.
Rozwój morfologiczny układów radialnych i problem zachowania ich walorów kompozycyjnych na przykładzie dawnych kolonii fryderycjańskich w Polsce
Authors: Adamska Monika Ewa , Figlus Tomasz
Published: March 2024

Celem artykułu było zbadanie morfogenezy oraz przeanalizowanie stopnia zachowania historycznych walorów kompozycyjnych w kontekście procesu transformacji rozplanowania w odniesieniu do form radialnych dawnych wsi fryderycjańskich we współczesnych granicach Polski. Zastosowano wielokrotne studium przypadku w stosunku do pięciu dawnych kolonii pruskich, które spełniły zakładane kryteria lokalizacyjne i morfologiczne: Jedlice, Kup, Pokój, Nowosolna oraz Paproć Duża. W artykule posłużono się metodą analizy morfologicznej planu w powiązaniu z retrogresywną metodą genetyczną. Badania w tym zakresie miały charakter dynamiczny i oparte były na sekwencji chronologicznie zestawionych planów i map historycznych. Efektem badań była rekonstrukcja stadium inicjalnego oraz określenie kierunków przemian i trwałości dawnej kompozycji przestrzennej w ujęciu porównawczym. Analizowane układy należą do form unikatowych, tj. szczególnie cennych pod względem posiadanych cech rozplanowania. Paproć Duża stanowi układ całkowicie zachowany o wysokich wartościach w zakresie czytelności historycznej kompozycji. Kup, Pokój i Nowosolna ze względu na znaczny stopień przekształceń morfologicznych należą do grupy częściowo zachowanych układów przestrzennych o wartościach przeciętnych, zaś Jedlice stanowią przykład słabo zachowanego rozplanowania historycznego o niskich wartościach kompozycyjnych.
Nadbudowy budynków a zwiększenie zasobów mieszkaniowych w miastach. Przegląd wybranych europejskich badań
Authors: Napieralska Zuzanna , Attia Shady
Published: March 2024

W artykule przedstawiono zagadnienie nadbudowywania budynków, głównie mieszkalnych, jako elementu zrównoważonej polityki mieszkaniowej miast europejskich. Ten rodzaj inwestycji budowlanych umożliwia pozyskanie dodatkowych powierzchni mieszkalnych, wykorzystując istniejącą infrastrukturę techniczną, nie pogłębiając przy tym efektu rozlewania się miast. Nadbudowywanie budynków pozwala na realizację nowych mieszkań na obszarach zurbanizowanych, będąc jedną z form dogęszczania istniejącej zabudowy. W artykule dokonano przeglądu badań w temacie nadbudowywania budynków, próbując odpowiedzieć na postawione pytania badawcze: w jaki sposób oraz z wykorzystaniem jakich narzędzi analizy budynków możliwe jest usprawnienie procesu nadbudowywania budynków, tak aby było ono rzeczywistym elementem polityki mieszkaniowej miast. Do analizy wyłoniono trzy autorskie badania: z Niemiec, Belgii oraz Anglii, które spełniały postawione przez autora artykułu kryteria, prezentując uniwersalny schemat działania dla nadbudów, nie traktując ich jako incydentalnych, jednostkowych zamierzeń budowlanych, lecz rozpatrując jako element systemowego działania na rzecz pozyskania nowych mieszkań. Wyłonione badania realizowane są w krajach zbliżonych gospodarczo i kulturowo do Polski, co było także jednym z kryteriów wyboru. Artykuł stanowić ma także głos w dyskusji na temat możliwości nadbudowywania budynków mieszkalnych jako elementu polityki mieszkaniowej w Polsce.
Problematyka postrzegania wyposażenia technicznego w budynkach historycznych a naruszanie ich historycznego charakteru
Authors: Omieciński Tomasz
Published: March 2024

Wiele współczesnych elementów technicznych (jak barierki, włączniki światła, kontakty, kamery wideo itp.) ma zupełnie inną estetykę niż historyczne wnętrza, do których są dodawane. Umieszczanie tego typu komponentów w historycznych budynkach stwarza pytanie o ich widoczność i siłę zaburzania wizualnej jedności pomieszczenia. Metodą logicznej argumentacji, z wykorzystaniem wiedzy z psychologii percepcji, dokonano analizy zjawiska z dyscypliny architektury — zjawiska postrzegania owych elementów. Za pomocą analizy logicznej wykazano, że tego typu dodatki nie zaburzają harmonii wnętrz, więc nie tracą one swojego historycznego charakteru. Pojawia się zatem wniosek, że ich obecność w polu widzenia nie jest radykalną ingerencją w zabytek.
Incidence, clinical course, and perioperative outcomes of appendicitis in obese: a retrospective study
Authors: Alhusayni Muhanna , Aljuhani Osama , Alqthami Majed , Albogami Abdulrahman , Alotaibi Abdullah , Abdelrahman Tamer , Mahfouz Mohammad
Published: March 2024

Objective: This study aimed to assess the incidence of acute appendicitis in obese patients and to comprehensively assess how obesity impacts its clinical course and perioperative outcomes.
Methods: A cross-sectional retrospective study was conducted to explore the incidence of appendicitis among obese patients over 2 years (2021-2022) in one center in Taif City, Saudi Arabia.
Results: The appendicitis rate was 9.8% among all patients and 2.7% among obese patients. Adult patients had a median interquartile range (IQR) age of 28 (13) years, while children had a (IQR) age of 11. The median of systolic blood pressure (SBP) was affected by their body mass index (BMI) (non-obese vs. obese adults, 120.5 vs. 134 mmHg; p-value = 0.022) (non-obese vs. obese children, 110 vs. 122 mmHg; p-value = 0.048). The median heart rate of obese children was significantly lower than that of non-obese children (73% vs. 95%) (p-value = 0.019). Abnormal computed tomography (CT) findings were higher among obese patients as compared to non-obese (37.5% vs. 1.8%) (p-value = 0.003). The rate of open appendectomy was higher in nonobese patients (adults: 64.5% vs. 25%, p-value = 0.046) (children: 70.9% vs. 0%, p-value = 0.016). Antibiotic administration for appendicitis management was significantly higher among obese children (66.7%) than others (7.7%) (p-value = 0.022).
Conclusion: Lower rate of appendicitis was observed in obese patients. This study highlighted the importance of BMI in appendicitis management. BMI can affect vital signs, such as SBP or heartbeat rate, surgical method choice, surgery duration, and antibiotic use.