bluuebunny/crossref_metadata_2025 huggingface dataset:
THE PROBLEM OF DEFINING STATE BODIES AND OFFICIALS AS CATEGORIES OF THE CONSTITUTIONAL RIGHT TO APPEALIN THE RUSSIAN REGION
Authors:   Naberezhnye Chelny Institute, Kazan (Volga Region) Federal University, Naberezhnye Chelny, Russia, GIZYATOVA S.V. , KUROCHKIN A.V.
Published: June 2024

The purpose is to examine and investigate the institution of appealing actions and decisions of government representatives from the perspective of subjective constitutional rights, as well as to establish organizational and legal forms of executive power through the prism of regional legislation and law enforcement practice in the subject of the Russian Federation. In this article, from the perspective of subjective constitutional rights, the institute of appealing against actions and decisions of government representatives is investigated. The authors focused on the formal legal content of constitutional norms that provide citizens with a set of guarantees in the exercise of the right to appeal against the actions and decisions of government representatives. Conclusion - this article highlights the problem that has developed in regional legislation and in law enforcement practice regarding the organizational and legal forms of the exercise of executive power. The use of various organizational and legal forms of regional executive power should not affect the mechanism of exercising the constitutional right to appeal against the actions and decisions of government representatives. In turn, this approach will ensure the dissemination of constitutional and procedural guarantees for citizens who appeal against actions and decisions of authorities and officials.
A MINOR AS A PARTICIPANT IN CIVIL PROCEEDINGS: FEATURES OF THE LEGAL STATUS
Authors:   Institute of State and Law of the Russian Academy of Sciences, Moscow, Russian Federation, LETOVA N.V.
Published: June 2024

Purpose of the study. The article examines the features of the participation of a minor in civil proceedings, determines the scope of his procedural capacity, and reveals the dependence of procedural norms on material ones, which makes it possible to determine the specifics of protecting the sectoral rights of the child. It has been proven that the procedural status of a minor will make it possible to more accurately determine the limits of his independence in civil proceedings, establish criteria for the participation of his legal representatives and identify categories of cases with his participation, the legal essence of which involves the protection of his rights only by his legal representatives. It is concluded that it is necessary to change the norms that determine the scope of the procedural capacity of a minor, which will ensure their synchronous application with industry-specific norms that provide for the child’s opportunities in the field of family and civil relations.
ARCTIC ENTREPRENEURSHIP: LEGAL ASPECTS
Authors:   Institute of State and Law of the Russian Academy of Sciences (IGP RAS), Moscow, Russia, BATTAKHOV P.P.
Published: June 2024

The article considers the issues of legal regulation of economic activities in the Arctic zone of Russia. The main areas of small and medium-sized businesses in the Russian Arctic for the development of entrepreneurial activity were studied. An analysis of a special subject of entrepreneurial activity in the Arctic zone of Russia, which receives the status of a resident, is given. Arctic economic activity has been identified at the current stage in Russia as an independent institution of entrepreneurial law, which in the future research will give a big impetus to development in terms of the adoption of regulatory legal acts. Based on the analysis of legal acts, the state, as a guarantor of the development of economic relations, is obliged to subsidize with cash the main types of small and medium-sized entrepreneurial activities in the Arctic zone of Russia, and on the other hand, large commercial companies must reimburse the costs for manufacturers of local products. It was proposed to develop electronic trade on the territory of Russia, accordingly, there is a need to connect all Arctic entities to high-speed Internet. It was concluded that for the legal regulation of complex relations, the Arctic Code of Russia should be adopted.
APPLICATION OF BANK DEPOSIT INSURANCE LEGISLATION: MAIN ASPECTS
Authors:   Institute of State and Law of the Russian Academy of Sciences (IGP RAS), Moscow, Russia, OVCHINNIKOVA YU.S.
Published: June 2024

The article highlights the special relevance of the legal study of the bank deposit insurance system. The authors have identified the main trends in the historical development of the bank deposit insurance system, which are generally of positive importance. The article also analyzes the main problems of legislation and law enforcement practice in the field of bank deposit insurance. The conclusion is formulated that the legitimate interest of depositors should be protected primarily, while the established judicial practice in some cases indicates the opposite. In addition, the legislation on insurance of bank deposits violates the principle of equality of subjects of civil law. This situation leads to a drop in the level of depositors' trust and is an obstacle to the effective implementation of the bank deposit insurance system.
LAWYER AT THE PRELIMINARY INVESTIGATION STAGE: OPPORTUNITIES FOR PARTICIPATION IN THE ADVERSARY PROCESS
Authors:   North Caucasus Institute for Advanced Studies (branch) of the Krasnodar University of the Ministry of Internal Affairs of Russia, Nalchik, Russia, SHKHAGAPSOEV Z.L.
Published: June 2024

The constitutional right to defense is exercised at all stages of the criminal process. The main and mandatory stage of the criminal process is the preliminary investigation stage. An independent professional legal adviser - a lawyer - takes an active part in this stage. The author of the article examines the powers and responsibilities of a defense lawyer. The article analyzes the main directions of participation of the defense lawyer in the adversarial process, which influence the course of the investigation and the formation of the evidence base in the criminal case. The public legal nature of a lawyer’s activity is noted, despite the fact that the legal profession is an institution of civil society, not the state. A distinction is made between the participation of a lawyer in criminal proceedings as a defender and as a representative. It is concluded that the correct and full use by a lawyer of his procedural rights is a key factor that contributes to the effectiveness of ensuring and protecting the rights of the client and contributes to the general attitude towards fairness in the legal process.
CURRENT STATE AND PROSPECTS FOR THE DEVELOPMENT OF COUNTERING THE IDEOLOGY OF EXTREMISM IN THE RUSSIAN FEDERATION
Authors:   North Caucasus Institute for Advanced Studies (branch) of the Krasnodar University of the Ministry of Internal Affairs of Russia, Nalchik, Russia, SHKHAGAPSOEV Z.L. , AKKAEVA H.A.
Published: June 2024

Extremism is a complex and multifaceted phenomenon of a destructive nature that exists in almost all states. The natural nature of extremism is associated with the public reaction to processes affecting society. The complete eradication of extremism seems impossible, and therefore, at present, the most urgent thing is to prevent the large-scale spread of extremist behavior in society, which can create threats to the stable functioning of the state. The purpose of the presented research is to study current issues of countering the spread of the ideology of extremism in the Russian Federation, since it is the presence of an appropriate ideology that determines the dynamic development of this illegal phenomenon. The authors come to the conclusion that currently the ideology of extremism is being transformed under the conditions of a number of factors related to the foreign and domestic policies of the state. As the main directions of countering the spread of this ideology, not only preventive and preventive activities of a direct anti-extremist orientation are highlighted, but also the improvement of the ideological views of the population as a whole is of paramount importance. Attention is focused on the need to develop intolerance among the Russian population towards violent methods of conflict resolution and to demonstrate successful forms of self-realization of people within the legal framework.
TOPICAL ISSUES OF THE LAWYER'S PARTICIPATION IN THE PRELIMINARY INVESTIGATION
Authors:   North Caucasus Institute for Advanced Studies (branch) of Krasnodar University of the Ministry of Internal Affairs of Russia, Nalchik, Russian Federation, SHKHAGAPSOEV Z.L.
Published: June 2024

The right to protection guaranteed by the Constitution of the Russian Federation is implemented at all stages of the criminal process. The main and mandatory stage of the criminal process is the preliminary investigation stage, in which an independent professional legal adviser, a lawyer who defends suspects and accused persons, takes an active part. Considering the powers and duties of a defense lawyer, the author comes to the conclusion that the lawyer acts as an independent participant in the criminal process in general and the stage of preliminary investigation in particular. The article analyzes the main directions of the lawyer-defender's participation in the adversarial process, which influence the course of the investigation and the formation of the evidence base in a criminal case. The public-legal nature of the lawyer's activity is noted, despite the fact that the bar is an institution of civil society, not the state. A distinction is made between the participation of a lawyer in criminal proceedings as a defender and as a representative. It is concluded that the correct and full use by a lawyer of his procedural rights is a key factor that contributes to the effectiveness of ensuring and protecting the rights of the defendant and contributes to the overall attitude towards fairness in the judicial process.
THE EXPERT'S OPPORTUNITIES TO PROVIDE ADDITIONAL CONCLUSIONS ON EXISTING AND NEWLY RAISED QUESTIONS IN HIS TESTIMONY
Authors:   North Caucasus Institute for Advanced Studies (branch) of the Krasnodar University of the Ministry of Internal Affairs of Russia, Nalchik, Russian Federation, BEROVA JU.M. , KHAMGOKOV M.M.
Published: June 2024

The production of forensic examinations is important for establishing the objective truth in criminal cases. Making a fair decision in each specific case often requires the use of special knowledge possessed by experts. The current criminal procedural legislation regulates in detail the material and procedural aspects of the organization and implementation of forensic examinations, as well as the peculiarities of using the results of their conduct in court proceedings. Forensic experts are often called upon to participate in criminal proceedings. However, despite the developed legislative framework and large-scale law enforcement practice, a number of controversial issues still remain that affect the institution of «additional expert conclusions». The purpose of the presented study is to analyze the expert’s ability to provide additional conclusions on existing and newly raised questions in his testimony. The authors come to the conclusion that the current legislation rightly provides grounds for additional and repeated examinations, which allows in various situations related to both the ambiguity and incompleteness of the submitted expert opinion, and the presence of specific contradictions in it, to resort to appropriate examinations. Attention is focused on the need to appoint additional examinations when new questions and circumstances arise in the case, since their solution and accounting require the use of special knowledge, as well as full-fledged research in individual situations.
MANDATE AND ACTIVITIES OF THE SPECIAL RAPPORTEUR ON THE NEGATIVE IMPACT OF UNILATERAL COERCIVE MEASURES ON THE ENJOYMENT OF HUMAN RIGHTS
Authors:   Financial University under the Government of the Russian Federation, Moscow, Russian Federation, SHIRYOVA I.V. ,   MIREA - Russian Technological University
Published: June 2024

The article discusses issues related to the mandate and activities of the Special Rapporteur on the negative impact of unilateral coercive measures on the enjoyment of human rights, sanctions.It is obvious that since the establishment of the mandate of the Special Rapporteur on the negative impact of unilateral coercive measures, there remains a need to extend the activities of this Special Procedure, since further work is required to assess the impact of unilateral coercive measures imposed bypassing the UN Security Council and their consequences on human rights and the achievement of sustainable development goals.
THEORETICAL APPROACHES TO THE STUDY OF INNOCENT INJURY IN INTERNATIONAL LAW UNDER UNCERTAINTY
Authors:   Russian New University, Obninsk Branch, Obninsk, Russian Federation, KLYACHIN V.M.
Published: June 2024

The article conducted a comparative study of the experience of consolidating the norm of innocent harm in foreign criminal law and Russia. Forms of guilt are considered on the example of countries such as England, USA, France, Italy, Germany, Japan, China, UAE, Turkey and the CIS countries. Due to the fact that this norm in foreign legislation does not have a single concept, there is no single concept of innocent harm caused by the manifestation of the phenomenon of absolute uncertainty.
THE IMPACT SANCTION ON IRAQ
Authors:   Ufa University of Science and Technology, Ufa, Russian Federation, DEGTYAREVA I.V. , FADWA B.B.
Published: June 2024

The paper discusses the Gulf War and its economic repercussions, among other things, the article addresses the disastrous effects of the UN Security Council embargo on Iraq. It draws attention to Iraq's strained resources, heightened susceptibility to outside forces, and long-term impacts of the conflict. The study delves into the intricate mechanisms that contribute to Iraq's economic woes as well as the sanctions imposed by the international community. Main Results: The extensive embargo imposed on Iraq by the UN Security Council had disastrous effects on the country's population and economy. The main causes of Iraq's current situation were determined to be the severity and arbitrary character of the sanctions system. The Gulf War that followed Iraq's invasion of Kuwait resulted in heightened international isolation and a tightening of the sanctions system. The Sanctions Committee also arranged for Iraq to receive financial assistance every six months to cover the cost of importing food, medical supplies, and other necessities for humanitarian relief.
ECONOMETRIC ANALYSIS OF THE LABOR MARKET IN THE NORTH CAUCASUS REGION
Authors:   ATB Bank, Moscow, Russian Federation, DZGOEV R.B. , KRASULIN L.A. , TREGUB I.V. ,   Financial University under the Government of the Russian Federation, Moscow, Russian Federation,   JSC «Norsi-trans»
Published: June 2024

The purpose of this study is an econometric analysis of the labor market in the North Caucasus region in the Russian Federation. The article examines the main indicators characterizing the labor market, such as the average monthly nominal accrued wages of workers across the entire spectrum of economic organizations as a whole by business entities, the real average monthly accrued wages of workers, the share of the number of workers employed in work with harmful and/or dangerous conditions labor in organizations, Labor productivity index, Level of innovative activity of organizations, Degree of depreciation of fixed assets in the constituent entities of the Russian Federation of the Russian Federation across the entire spectrum of organizations, Consumer price indices for all goods and services by subject at the end of the period, Number of graduates of higher educational institutions that have a direct impact on the level of unemployment and labor force in the region. The relevance of the chosen topic is due to the study of the role of these indicators in the analysis of the region’s activities in an economic and social key. The structure of the article provides for a consistent presentation of the results of the analysis of each of the models, an assessment of their adequacy and explanatory power, as well as an interpretation of the obtained modeling results. Particular attention is paid to how changes in economic indicators and policies can affect the labor market and unemployment rates in the region. In conclusion, conclusions based on the results of the study are formulated and recommendations are proposed to stimulate economic growth and reduce unemployment in the North Caucasus Federal District.
ECONOMETRIC ANALYSIS OF THE DEVELOPMENT OF SMALL AND MEDIUM-SIZED ENTERPRISES IN THE FIELD OF INNOVATION AND INNOVATIVE TECHNOLOGIES OF THE RUSSIAN FEDERATION
Authors:   PJSC VTB, Moscow, Russian Federation, TASHNICHENKO V.O. , TREGUB I.V. ,   Financial University under the Government of the Russian Federation, Moscow, Russian Federation
Published: June 2024

This article represents a study of the dynamics of the development of the number of small and medium-sized enterprises (SMEs) actively involved in the sphere of innovations and innovative technologies in the Russian Federation over the past decade from 2013 to 2023. Using comprehensive analysis of available data, through econometric modeling in the Gretl software environment, including governmental statistical reports, industry reviews, and scientific research, this study focuses on the evolution and dynamics of SMEs' development in this key sector, as well as on the factors influencing changes in their numbers. The results of the study will help better understand the trends and prospects of the development of small and medium-sized enterprises in the innovation sphere in Russia, as well as identify key factors shaping their competitiveness and contribution to the innovation development of the economy. This work is important for specialists and researchers interested in the development of business in the innovation sector in Russia, as well as for decision-makers at the level of government policy aimed at supporting SMEs and stimulating the further development of their innovation activity.
DEVELOPMENT OF «SCIENCE OF SELF-IMPROVEMENT» AT THE INTERNET THROUGH THE PRISM OF ECONOMIC SECURITY OF THE INDIVIDUAL
Authors:   Academy of Management of Internal Affairs of Russia, Moscow, Russian Federation, BULGAKOVA M.A.
Published: June 2024

The WEB.2.0 era, which opened up almost universal access to the Internet for every person, entailed the formation of a gigantic set of self-proclaimed experts in various branches of knowledge. During the epidemic, the amount of time spent using the Internet and Internet applications significantly increased, which was a kind of klondike, and served as an incentive for the development of the «science of self-improvement», the promotion of methods based on human emotions of fears, the desire for speedy enrichment, healing, improvement. The article presents the positive and negative aspects of social media. Based on his own observations, the author compiled a brief description of persons who actively manifest themselves in the Internet space (bloggers, coaches, coaches), in the context of ensuring the economic security of the individual, and also presents a typical algorithm of actions of persons who implement trainings, marathons and courses in the Internet space, regardless of the field of educational activities
MODERN RISKS OF RUSSIAN REGIONS IN THE PERIOD OF DIGITAL TRANSFORMATIONS
Authors:   Novgorod State University named after Yaroslav the Wise, Veliky Novgorod, Russian Federation, TURGAEV S.K. , TURGAEVA A.A. ,   Financial University under the Government of the Russian Federation, Moscow, Russian Federation
Published: June 2024

Task. The article reveals the content of types of crisis situations during the period of digital transformation and emerging risks in the economies of Russian regions. A statistical analysis of data on economic indicators of Russian regions is carried out. New economic facts that contribute to the development of regions, as well as the development of digital technologies in the regions, are identified and described. The problem raised in the article is the difficulty of assessing the positive and negative aspects of digital transformations and their impact on regional development. The purpose of the work is to form and apply in economic practice new knowledge in the field of identifying and assessing the risks of modern transformation processes in the regional economy. Model. New economic facts are presented that contribute to the development of digital technologies in the regions, while risks for the development of the economy of the country's regions are identified and described. To achieve this goal, methods of statistical analysis, risk systematization, analogies and economic and mathematical methods are used. Conclusions. Theoretical aspects have been identified that make it possible to explain in a new way the essence of the types of crisis situations during the period of digital transformations and emerging risks for the economies of the regions of Russia, as well as to predict the development of the regional economies. New essential signs of risks have been identified. Practical significance. The presented new economic facts that contribute to the development of digital technologies in the regions, while the established and described risks for the development of the economy of the country's regions find their practical application for predicting the development of the regional economy. Originality. The risks of Russian regions are specified. The description of the types of crisis situations during the period of digital transformation has been supplemented.
DEVELOPMENT OF A MECHANISM FOR MANAGING THE COMPETITIVENESS OF AN INDUSTRIAL ENTERPRISE IN THE NEW REALITY
Authors:   All-Russian Research Institute «Center» of the Ministry of Industry and Trade of Russia, Moscow, Russian Federation, ALIEV A.T. , BALDIN K.V. , DYUNDIK A.A.
Published: June 2024

The article examines the methodological foundations of the content of the mechanism for managing the competitiveness of an industrial enterprise, due to the need for its concretization in the strategic management system in a new reality. The concept and principles of the enterprise competitiveness management mechanism are clarified, a set of measures and its differentiation according to certain criteria are recommended. In the strategic planning of the enterprise, it is proposed to use a number of modern methods and models to analyze the assessment of the competitiveness of the enterprise. A comparative analysis is carried out on the basis of methodological approaches based on the evaluation criterion of competitiveness of enterprises that are structurally independent of the system and dependent on the interconnection in the system.
ON CLOSING TAX AVOIDANCE LOOPHOLES FOR COMPANIES
Authors:   Financial University under the Government of the Russian Federation, Moscow, Russian Federation, RUBAN-LAZAREVA N.V. ,   Russian University of Economics named after G.V. Plekhanov
Published: June 2024

The purpose of the research. The article discusses proposals to close loopholes for business tax evasion and understatement of tax payments to the budget in fulfillment of the Address of the President of the Russian Federation V.V. Putin to the Federal Assembly on 29.02.2024. The article substantiates and presents specific proposals for closing amendments to the tax legislation in order to eliminate gaps that allow businesses to evade taxes or understate tax payments. Among the proposed tax additions are: recognition of preparatory and auxiliary activities, a single business process for the formation of a permanent establishment; attribution of income at the place of benefit; exclusion of the right to choose the state to pay taxes and expenses without a business purpose from the calculation of income tax; establishment of the beneficiary of the actual recipient of income; avoidance of loopholes for tax evasion in the division of business; abolition of tax benefits for special investment contracts, concluded by the taxpayer. Results. According to the results of the conducted research of improvement of taxation practice in the interests of ensuring its completeness and reliability for budget revenues, the priority of the need to create a safe for the country tax business activity with legislative suppression of «loopholes» of understatement of tax payments or avoidance of their payment, reducing the risk of under-receipt of tax revenues to the budget at the stage of sustainable revival of the country's economy increases.
TAX RISK ASSESSMENT OF TAX CONTROL PERSONS: REGIONAL ASPECT
Authors:   Financial University under the Government of the Russian Federation, Moscow, Russian Federation, SMIRNOVA E.E.
Published: June 2024

The article analyzes the issues of assessing the tax risks of individuals, tax audits (before and during tax audits). The territorial features of tax control (industry) are considered, Geographical, financial, Innovation and Investment). Key tax schemes identified, Identifying tax risks on individual taxes. The main factors of tax risks in individuals are substantiated, Payments to individuals for certain taxes. Research writing purposes: determining the main tax risks, which arise for taxpayers on separate taxes and to allocate factors of tax risks taking into account regional features. The conclusions received during the research: Estimated current situation on personal income tax, Insurance taxes, VAT at the regional level and the possibilities of eliminating tax risks.
DEVELOPMENT OF A METHODOLOGY FOR ANALYZING THE INNOVATIVE ACTIVITY OF UNIVERSITY STUDENTS IN DATA ECONOMICS (BASED ON THE RESULTS OF AN EMPIRICAL STUDY)
Authors:   Kazan Innovation University named after V.G. Timiryasov (IEUP), Kazan, Russian Federation, SHAIMIEVA E.SH. , GUMEROVA G.I. ,   Financial University under the Government of the Russian Federation, Moscow, Russian Federation, KHAKIMOVA R.N.
Published: June 2024

In the data economy, data unification is assumed for various sectors of the economy. The innovative activity of an individual-a student of higher education- a representative of youth, in the data economy is a new type of data, due to the inclusion of individuals (individuals) in the data generation process. The object of this study is innovative activity at the level of educational organizations, an individual-a student-a representative of youth (or generation Z). Subject: methodology for analyzing the innovative activity of an individual as a set of his activities related to the implementation of educational, scientific, research and other works based on the methodology of innovative activity of Rosstat organizations. The objectives of this study are to consider the innovative activity of young people studying at higher school in theory and practice; to develop a methodology for analyzing the innovative activity of individuals studying at higher school in the data economy. As a result of the research: the methodological provisions for the analysis of youth innovation activity have been clarified; the methodology for analyzing youth innovation activity in the data economy has been formed, the concept of «innovative activity» of youth in the data economy has been clarified. The results obtained can be used as a basis for studying the innovative activity of young people in the data economy at the federal, regional levels, as well as local studies.
LEGAL ASPECTS OF DEVELOPMENT OF INNOVATIVE TECHNOLOGIES IN THE TOURISM INDUSTRY
Authors:   Financial University under the Government of the Russian Federation, Moscow, Russian Federation, PAVLIKOV S.G. , ERMAKOV D.N. ,   Institute of China and Contemporary Asia of the Russian Academy of Sciences (IKSA RAS),   Moscow State University of Technology and Management
Published: June 2024

In the modern era of development of innovative technologies digital tools find the widest application in many aspects of life activity of the social organism. Digitalization directly affects the economy, forming a new system of value relations between the subjects of economic and entrepreneurial activity. The article attempts to systematically analyse the application of new creative digital technologies in the tourism industry.
FEATURES OF THE LEGAL PROTECTION OF PERSONAL DATA PROCESSED USING ARTIFICIAL INTELLIGENCE TECHNOLOGIES
Authors:   Kutafin Moscow State Law University, Moscow, Russian Federation, OKISHEV B.A.
Published: June 2024

The article is devoted to a number of issues of legal protection and protection of personal data processed using artificial intelligence technologies in the Russian Federation through the prism of analysis of legal acts and legislative initiatives in the field of protection and protection of personal data and artificial intelligence; the problems of improving legislation; the experience of the European Union in regulating personal data processed using artificial intelligence. The following problems were raised: the adoption of requirements for the depersonalization of personal data for the purposes of processing by artificial intelligence; the need for separate consent to the processing of personal data processed using artificial intelligence; the need for a separate, special, comprehensive act regulating artificial intelligence technologies.
FACTORS OF DEVELOPMENT OF THE UNIFIED SYSTEM OF PUBLIC POWER IN THE RUSSIAN FEDERATION
Authors:   Lomonosov Moscow State University, Moscow, Russian Federation, SOVETOV D.I. , MAKAROV E.E.
Published: June 2024

Relevance: this scientific article examines the features of the effective functioning of public power in the conditions of the modern formation of the development of Russian statehood. Such a model proceeds from the harmonization of constitutional, legal, political, ideological and economic factors. The paper determines that these factors are reflected and manifested in the text of the Basic Law of the Russian Federation - the Constitution, as well as a number of other regulatory legal acts. Objective: to formulate the directions of development of the system of public power in the Russian Federation in the conditions of digitalization of public relations. Conclusions: in this article, conclusions are formed that allow us to form an idea of the current state of the effectiveness of the functioning of public authorities and proposals aimed at improving the effectiveness of such functioning by introducing consistent legislative reforms.
THE NATIONAL CONSTITUTION OF THE ARMENIANS OF THE OTTOMAN EMPIRE, DATED MARCH 17, 1863, AS AN ATTEMPT TO THE RESTORATION OF ARMENIAN STATEHOOD
Authors:   Institute of Legislation and Comparative Law under the Government of the Russian Federation, Moscow, Russian Federation, OSIPIAN B.A.
Published: June 2024

In article the author, by examining the text of historical and legal monument of the Armenian people, shows the attempts of the Turkish Armenians to establish the spiritual and legal foundations of a true national legal consciousness, constitutional legislation, and state building. This constitutional draft left a significant and fruitful mark in the history of the general and state-legal development of the entire Armenian-Christian people, since it contained such legislatively established and important law-enforcement and lawful ideas, essences, values, and goals, as the interconnectedness of the necessary personal rights and duties, responsibility of the individual and the nation, the preservation of the purity of the Christian faith, conscientious concern for the development of spiritual, moral, intellectual and cultural level, as well as material-technical well-being of entire Armenian people.
THE COVERAGE OF PENSION SAVINGS PLANS IN THE OECD COUNTRIES
Authors:   Institute of Applied Economic Research of the Russian Academy of National Economy and Public Administration under the President of the Russian Federation, Moscow, Russian Federation, POLEZHAEVA N.A.
Published: June 2024

In the OECD countries, pension savings plans, although it was partially discredited during the crisis period, seem to be more effective than pay-as-you-go plans in the face of the growing pension burden on the state budget as a result of aging of population and changing nature of work. The porpoise of the research. In the article an attempt is made to determine the most promising method of increasing the coverage of funded pensions of the working population. The article examines the design of pension systems, determines which plans are funded. The article presents the main directions of changes in the pension systems of the OECD members in the period 2015-2022 and the problems that provoked such reforming. It is concluded that in the last few years, insufficient attention has been paid to improving the pension coverage. The article also analyzes the coverage rates of pension savings plans and determines the main ways that OECD countries have used to increase the coverage. Results. The author concludes that in order to increase the coverage of pension savings plans, the using of the mechanism of automatic enrolment may become the main way for the OECD members and in the distant future for Russia.
ON THE ISSUE OF THE SANCTIONS CONFRONTATION BETWEEN THE SOVIET STATE AND UNFRIENDLY COUNTRIES DURING THE PERIOD OF INDUSTRIALIZATION AND THE COLD WAR: HUNGER, GRAIN, LACK OF FOOD (1917-1991)
Authors:   St. Petersburg University of the State Fire Service of the Ministry of Emergency Situations of Russia named after Hero of the Russian Federation Army General E.N. Zinichev, Saint Petersburg, Russian Federation, BELKHAROEV KH.U. ,   Institute of World Economy and Business of the Peoples’ Friendship University, Moscow, Russian Federation
Published: June 2024

The paper examines the problems of the sanctions confrontation between the Soviet state and unfriendly countries during the period of industrialization and the Cold War. The main periods of aggravation of interstate relations, which contributed to the tightening of mutual restrictive measures, are considered. It is shown that the ongoing reforms and other initiatives of the leadership of Soviet Russia became the reason for the confrontation for many subsequent years, which were initially initiated by England and France. It is revealed that the “golden blockade”, introduced since 1925, turned out to be a heavy burden, having worked out options for exhausting the Soviet government, strategic opponents refused to accept gold as payment for the supplied equipment, machinery and technologies, supplies were carried out only when paying with grain, timber, petroleum products and other raw materials. Due to the past lean seasons in Europe, starting in 1930, Western exporters persistently demanded payment in bread, which subsequently served as the main factor of famine in the USSR (1932-1933). Drought and crop failures in 1931 became tragic for the Soviet people, these circumstances contributed to the loss of the threshold of food security of the country. It has been revealed that the measures introduced by Western countries were directly aimed at stimulating and whipping up protest sentiments in our country, which they tried to use against the Soviet government.
Kurtubî Tefsirinde Mâverdî Kaynaklı Bilgi Malzemesinin Değerlendirilmesi
Authors: Kılıç Hasan
Published: June 2024

Kurtubî’nin (öl. 671/1273) telif etmiş olduğu “el-Câmiʿ li-ahkâmi’l-Kurʾân” isimli tefsiri, rivayet ve dirayet metodunun hususiyetlerini mezceden bir yapıya sahiptir. Tefsirinde Hz. Peygamber’in hadisleri başta olmak üzere sahâbe ve tabiîn neslinden oldukça yoğun nakillerde bulunan Kurtubî aynı zamanda âyetlerin yorum ve izahında çeşitli kaynaklara müracaat etmiştir. Mâverdî’nin (öl. 450/1058) “en-Nüket ve’l-ʿuyûn” isimli tefsiri bu kaynakların başında gelmektedir. Kurtubî için bu eser gerek selefe ait haberleri tedarik etme gerekse bunlarla ilgili yapılan yorum ve değerlendirmeler bakımından büyük öneme sahiptir. Bu durum sadece Mâverdî’nin tefsirinin Kurtubî’ye veri sağlayan güvenilir bir kaynak olmasıyla sınırlı değildir. Zira Kurtubî, Mâverdî kaynaklı rivayet malzemesini aktarmakla birlikte aynı zamanda bunları yorumlamakta, rivayetler arasındaki seçim ve tercihini açıkça belirtmektedir. Bunun yanı sıra Kurtubî’nin yaptığı değerlendirmelerin bir kısmı Mâverdî’nin âyetleri yorumlama meyanında dile getirdiği bilgi ve düşüncelere yöneliktir. Kurtubî kendi yorum ve tercihlerini delillendirmek, dinin çeşitli alanlarında çıkarımlar yapmak, bazen de reddetmek amacıyla Mâverdî’nin âyetleri izah bağlamında ileri sürdüğü bu bilgi ve görüşlerden istifade etmektedir. Mâverdî’ye ait bilgi malzemesinin Kurtubî’nin müracaat ettiği en önemli kaynaklarından biri olması açısından çalışmada iki müfessirin yorum ve görüşleri mukayeseli bir şekilde ele alınacaktır. Farklı coğrafyalarda yaşayan bu iki müfessirin yöntemlerinin incelenmesi aynı zamanda Endülüs ölçekli tefsir algısının hangi temel ve zemine dayandığını, önceliklerinin neler olduğunu, hangi açılardan ayrıştığını somut bir şekilde belirleme açısından büyük önem taşımaktadır. Konunun ayrıca Kurtubî tefsiri çerçevesinde analiz edilmesi Kurtubî’nin âyetleri yorumlama yönteminin tutarlılığı ve özgünlüğüyle ilgili belli bir kanaate sahip olmaya imkân sağlayacaktır.
GREEN ACCOUNTING : A BIBLIOMETRICS ANALYSIS
Authors: Husda Anggun Permata
Published: June 2024

A continuity method that is in line with recent advancements in the accounting industry is green accounting. The economy is one of the many areas that green accounting affects. Information that is precise, accountable, and transparent is provided to stakeholders through the application of Green Accounting to environmental accounting. The most important research publications in green accounting as well as statistical trends in the field are the focus of this study. Research data was gathered and examined from 1000 publications using the keyword "Green Accounting" on Google Scholar using the VOSviewer software. The results of research on green accounting conducted over the last ten years, from 2014 to 2024, are significant to study and a subject that academics frequently write about, according to the processed data. The research results provide a systematic contribution to Green Accounting research.
PENGARUH PERATURAN PAJAK DAN AKUNTANSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN DIMODERASI OLEH SISTEM PAJAK DIGITAL PADA UMKM DIKOTA BATAM
Authors: Tipa Handra , Prima Argo Putra , Janrosl Viola Syukrina E , Mulawarman Mulawarman
Published: June 2024

Kepatuhan perpajakan menjadi penting karena ketidakpatuhan perpajakan secara bersamaan akan menimbulkan upaya penghindaran pajak, yang mengakibatkan penurunan penyetoran dana pajak ke kas negara. Karena tingkat kepatuhan wajib pajak yang rendah, target penerimaan pajak dari tahun 2018–2020 tidak tercapai. Fokus penelitian ini adalah untuk mengidentifikasi kecenderungan kecurangan akuntansi bisnis. Ada banyak kasus kecurangan di perusahaan, jadi aturan akuntansi, manajemen resiko, dan moral karyawan harus ditingkatkan agar bisnis dapat berjalan dengan baik. Perusahaan pembiayaan yang ada di Kota Batam menjadi subjek penelitian ini, yang menggunakan metode penelitian lapangan dan kuisioner dalam pengumpulan data. Keseluruhan populasi seluruh perusahaan pembiayaan yang ada di Kota Batam diambil sebagai sampel jenuh dalam metode pengumpulan data. Dalam pengolahan data, gunakan analisis jalur teknik moderasi. Kepatuhan Wajib Pajak meningkat jika mereka memahami peraturan pajak, akutansi pajak, dan sistem administrasi pajak kontemporer.
Does the novel artificial cervical joint complex resolve the conflict between stability and mobility after anterior cervical surgery? a finite element study
Authors: Meng Bing , Zhao Xiong , Wang Xin-Li , Wang Jian , Xu Chao , Lei Wei
Published: June 2024

Background and objective

Our group has developed a novel artificial cervical joint complex (ACJC) as a motion preservation instrument for cervical corpectomy procedures. Through finite element analysis (FEA), this study aims to assess this prosthesis’s mobility and stability in the context of physiological reconstruction of the cervical spine.

Materials and methods

A finite element (FE)model of the subaxial cervical spine (C3-C7) was established and validated. ACJC arthroplasty, anterior cervical corpectomy and fusion (ACCF), and two-level cervical disc arthroplasty (CDA) were performed at C4-C6. Range of motion (ROM), intervertebral disc pressure (IDP), facet joint stress (FJS), and maximum von Mises stress on the prosthesis and vertebrae during loading were compared.

Results

Compared to the intact model, the ROM in all three surgical groups demonstrated a decline, with the ACCF group exhibiting the most significant mobility loss, and the highest compensatory motion in adjacent segments. ACJC and artificial cervical disc prosthesis (ACDP) well-preserved cervical mobility. In the ACCF model, IDP and FJS in adjacent segments increased notably, whereas the index segments experienced the most significant FJS elevation in the CDA model. The ROM, IDP, and FJS in both index and adjacent segments of the ACJC model were intermediate between the other two. Stress distribution of ACCF instruments and ACJC prosthesis during the loading process was more dispersed, resulting in less impact on the adjacent vertebrae than in the CDA model.

Conclusion

The biomechanical properties of the novel ACJC were comparable to the ACCF in constructing postoperative stability and equally preserved physiological mobility of the cervical spine as CDA without much impact on adjacent segments and facet joints. Thus, the novel ACJC effectively balanced postoperative stability with cervical motion preservation.
Adaptability of buildings: a systematic review of current research
Authors: Mlote Doreen Steven , Budig Michael , Cheah Lynette
Published: June 2024

The construction industry and associated processes emit about 40%–50% of greenhouse gasses globally, making buildings’ lifelong impact on the environment inevitable. Although research and development stakeholders have directed their focus on various sustainable, recycled, and upcycled building materials, as well as circular designs and construction methods to reduce the adverse effects of environmental challenges, researchers have not yet fully addressed a building’s post-use treatment. Considering that the gap still remains in knowledge concerning how to fully achieve net-zero waste and emissions from construction materials, designs, and processes at the end of a building’s life, this study contributes a concise definition of the concept of adaptability with a holistic review to understand Design for Adaptability (DfA) and its potential to reduce the need for unnecessary new construction and eliminate potential waste. This review used the PRISMA guidelines approach to gather key insights from various articles on the concept of adaptability that are relevant to the scope of buildings. Moreover, this review identifies potential areas of further research that could boost confidence in the use of adaptable strategies in the future. A total of 50 articles out of 170 articles were chosen through a selection process involving a new set of inclusion and exclusion criteria based on PRISMA guidelines. The findings show that demographical, technological, and economic motivations drive adaptability’s functional, environmental, economic, and social benefits. However, the regulatory, technical, economic, and social barriers hinder its implementation in construction processes. The findings also demonstrate that various promising frameworks for assessing adaptability still lack comprehensive guidelines, assessment, and validation methods for the overall implementation of adaptable strategies. Existing frameworks are mostly limited to spatial assessment of the reuse of spaces and do not account for the structural flexibility and performance of load-bearing building elements despite the fact that most assessed papers were from the engineering field. Nevertheless, this paper concludes that adaptability strategies can be implemented early during the construction of new buildings or during the repurposing of existing buildings, with the end goal being to increase the longevity of the use of structures, prevent premature demolition, and minimize unnecessary construction waste.
Willingness to pay for digital wellbeing features on social network sites: a study with Arab and European samples
Authors: Alshakhsi Sameha , Babiker Areej , Sindermann Cornelia , Al-Thani Dena , Montag Christian , Ali Raian
Published: June 2024

In recent years, concerns over the potential negative impacts of social network sites (SNS) on users’ digital wellbeing are on the rise. These concerns have sparked a growing demand for SNS to introduce changes to their business model and offer features that prioritize users’ wellbeing, even if it means introducing fees to users. Still, it is questionable whether such a new model is welcomed by users and commercially valid. In this paper, we investigate (i) people’s willingness to pay (WTP) for digital wellbeing services designed to foster more autonomy, control, and personal growth in users and (ii) the influence of sociodemographic variables, personality, and social networks use disorder (SNUD) on WTP. Data were collected through an online survey with participants from two distinct cultural contexts, the European and Arabic. The samples comprised 262 participants from Europe (Males: 57.63%) and 251 from Arab countries (Males: 60.56%). The participants ranged in age from 18 to 66 years (MEurope = 29.16, SD = 8.42; MArab = 31.24, SD = 8.23). The results revealed that a notable proportion of participants were willing to pay for digital wellbeing services (Europe: 24%; Arab: 30%). Females in the European sample demonstrated a higher WTP for “Mental Health Issues Minimization” compared to males. In the Arab sample, males showed a higher WTP for “Safeguarding Data Privacy” than females. Multiple regression analyses revealed that SNUD and the need for cognition emerged as significant and positive predictors of WTP in both the European and Arab samples. Differences in the relations of personality traits and sociodemographic variables on WTP in each sample were noted. These insights contribute to our understanding of the factors shaping individuals’ preferences and valuation related to digital wellbeing services on SNS and highlight the importance of considering sociodemographic variables and personal factors as well as cultural contexts when planning and introducing them.
Tachyarrhythmias in congenital heart disease
Authors: Francisco-Pascual Jaume , Mallofré Vila Núria , Santos-Ortega Alba , Rivas-Gándara Nuria
Published: June 2024

The prevalence of congenital heart disease (CHD) in adult patients has risen with advances in diagnostic and surgical techniques. Surgical modifications and hemodynamic changes increase the susceptibility to arrhythmias, impacting morbidity and mortality rates, with arrhythmias being the leading cause of hospitalizations and sudden deaths. Patients with CHD commonly experience both supraventricular and ventricular arrhythmias, with each CHD type associated with different arrhythmia patterns. Macroreentrant atrial tachycardias, particularly cavotricuspid isthmus-dependent flutter, are frequently reported. Ventricular arrhythmias, including monomorphic ventricular tachycardia, are prevalent, especially in patients with surgical scars. Pharmacological therapy involves antiarrhythmic and anticoagulant drugs, though data are limited with potential adverse effects. Catheter ablation is preferred, demanding meticulous procedural planning due to anatomical complexity and vascular access challenges. Combining imaging techniques with electroanatomic navigation enhances outcomes. However, risk stratification for sudden death remains challenging due to anatomical variability. This article practically reviews the most common tachyarrhythmias, treatment options, and clinical management strategies for these patients.