bluuebunny/crossref_metadata_2025 huggingface dataset:
Quantifying the heat transfer effect of the axial turbine stator well cavity
Authors: Yan Qun , Sun Peng , Mu Qinqin , Chen Yonghui
Published: August 2024

A thermal-fluid-structural model is presented for quantifying the heat generation by the labyrinth seal in the low pressure turbine stator well cavity. The method combines windage heating and convective heat transfer effects for labyrinth seal design, making it possible to use the heat transfer boundary condition instead of adiabatic to do the CFD calculation. The solutions illustrate how the outlet total temperature may change depending on the seal pressure ratios, windage heating, and heat transfer coefficient. It is further demonstrated that with a fixed seal pressure ratio, the thermal boundary condition has little influence on the leakage flow rate of the seal. The total temperature rise is dependent on the thermal boundary conditions, including the stator/rotor wall temperature, heat transfer coefficient, and windage heat caused by air friction.
Development of a predictive model for thermal conductivity in graphene nanoplatelets-infused damper oil using ANN/RSM
Authors: Manikandan S. , Nanthakumar A.J.D.
Published: August 2024

This study aims to develop a predictive model for the thermal conductivity of graphene nanoplatelets/SAE10W oil nanofluids using artificial neural networks (ANN) and response surface methodology (RSM). Generally, the property of thermal conductivity has been measured to enhance the heat transfer efficiency of traditional heat transfer fluids. Experiments were conducted using a thermal constants analyzer at different operating conditions, such as varying the volume concentrations of nanoparticles from 0.050% to 0.150% and increasing the temperature from 20?C to 80?C. Results showed an improvement in the thermal conductivity of the nanofluid, ranging from 19% to 41%. A single hidden layer with 12 neurons was found to be the most effective architecture for the ANN model. Additionally, a response surface was closely fitted to experimental data points in the RSM. Then, mean squared error, root mean square error, and R2 values were employed to validate the accuracy of the predicted models. The correlation coefficients of the ANN and RSM models were 0.99761 and 0.9877, respectively. Also, the accuracy of the models was assessed in terms of margins of deviation. The margin of deviation for the ANN model ranged between +0.3926% and ?0.4640%, whereas for the RSM model, it was between +0.4137% and ?0.4166%. The comparison of the ANN model indicates greater accuracy than the RSM technique. This method for predicting the thermal conductivity of graphene nanoplatelets/SAE10W oil nanofluids is both cost-effective and inventive, minimizing experimental re-search durations.
On the effect of injection pressure on spray combustion and soot formation processes of gasoline/second generation biodiesel blend
Authors: Mahmoud Nasreldin , Zhong Wenjun , Wang Qian , Yuan Qifei , He Zhixia
Published: August 2024

The 70 GB, which comprises 70% gasoline and 30% biodiesel, shows excellent potential for application in gasoline compression ignition due to its superior lubrication capability, renewability, environmental friendliness, high ignitability contributed by biodiesel namely as hydrogenated catalytic biodiesel (HCB), and high volatility conferred by gasoline. However, the spray combustion and emission characteristics of 70 GB fuel have not yet been quantitatively evaluated. In this work, we performed a comprehensive simulation focusing on the ignition delay, heat release rate, flame lift-off length, flame structure, and soot formation of 70 GB in a constant volume chamber under various fuel injection pressure. Numerical results showed that, different injection pressure strongly impact the heat release rate without affecting the maximum temperature. Increasing the injection pressure from 80-120 MPa, increased the heat release rates by 23%. The ignition delay was marginally affected by increasing injection pressure, while a 5.7 mm increase in flame lift-off length observed with higher injection pressure. Additionally, 65% lower soot formation was typically predicted for higher injection pressure 120 MPa. In particular, the soot mass is primarily controlled by enhancing the atomization and evaporation processes, as well as improving fuel-air mixing rate, which was achieved by increasing the injection pressure. Furthermore, the role of soot oxidation was insignificant in reducing soot with increasing injection pressure, while the soot initiation step and soot surface growth step play an important role in soot suppression with increasing injection pressure for 70 GB fuel.
Simulation calculation of fluid field- thermal field of oil-immersed transformer and optimization of winding structure parameters
Authors: Yuan FaTing , Kuang BoYuan , Zhang NaiYue , Gu LingYun , Jiang YuQing , Tang Bo
Published: August 2024

The optimization method of winding structure parameters of oil-immersed transformer is proposed to reduce the hot spot temperature of transformer and the metal conductor consumption based on the coupling calculation method of electromagnetic-fluid-thermal. Firstly, a 3-D simulation model is established by using finite element software, and the distribution of the thermal field and the fluid field around the transformer as well as the fluid field and thermal field of the low-voltage winding are obtained. Considering the calculation efficiency and accuracy, a 2-D model of transformer low-voltage winding is established, and the thermal field and flow field distribution of the two models are compared and analyzed. The temperature error was less than 5.98?, which verified the accuracy of the equivalent model. On this basis, combined with Latin hypercube experiment design and thermal field simulation method, the response surface model of winding hot spot temperature and structural parameters is established. Taking the hot spot temperature of low voltage winding and the amount of metal conductor as optimization objectives, the optimal solution set of Pareto is obtained by using NSGS-? optimization algorithm, and two kinds of optimal design results are obtained on the Pareto front surface. The results show that the hot spot temperature is reduced by 4.16% and the metal conductor consumption is reduced by 13.79% in Scheme 1 and the hot spot temperature is reduced by 0.51% and the metal conductor consumption is reduced by 28.46% in Scheme 2. The research results have important guiding significance for the optimization of oil-immersed transformer.
Experimental study of the influence of nozzle and mixing chamber dimensions on the performance of the ejector
Authors: Guo Zuogang , Liu Tong , Xu Min , Zhou Yifan , Hao Xinyue , Chen Guangming
Published: August 2024

The present paper investigates the effect of the primary nozzle and mixing chamber dimensions on the performance of a rectangular ejector using air as the working fluid. The experimental set-up is introduced first and the operating conditions and geometrical parameters of the ejector is listed. Five interchangeable nozzles with varied throat diameters and eight mixing chambers with different cross-sectional sizes have been designed in this research. The performance of the ejector equipped with these nozzles and mixing chambers is then experimentally compared. In addition, the influence of different operating conditions on the performance of the ejector equipped with different nozzles and mixing chambers is experimentally examined, and the performance curves of the ejector working in the subcritical and off-design mode are analyzed.
Performance of copper nanofluid on changing width of stretching sheet using thermal radiation and heat flux
Authors: Pandey Pragya , Madeshwaren Vairavel
Published: August 2024

The phenomenon of nanomaterial carrying fluid-flow over a non-linear elongated sheet with changing thickness is investigated in this study. The present research focuses at the flow of magnetic nanofluid over non-linear elongated sheets of dif-ferent thicknesses, with an emphasis on copper nanoparticles distributed in water. The phenomena, which is significant in many industrial applications including paper manufacturing and atomic reactors, is analysed using Prandtl boundary-layer theory and Navier-Stoke's equation. The study covers a wide range of physical features. There have been fewer works on the mathematical modelling of stretching sheets with varying widths. The main aim of investigation is to analyse the effect of EMHD, as well as other characteristics like Eckert number, Boit number, radiation effect, and absorption factor. Paper manufacturing, dye and filament extrusion, atomic reactors, and metallurgical processes all rely heavily on these sheets of varied widths. The problem employs Navier-Stokes' equation and Prandtl boundary-layer theory. The similarity transformation converts PDE into ODE. The MATLAB bvp4c programme is used to obtain numerical solutions. The present study helps to achieve desired quality of stretching sheet.
Experimental investigation of thermal performance and entropy analysis of sphere turbulators
Authors: Karakus Taha , Firat Ilker , Yildirim Orhan , Sonmez Fatin , Cicek Kocali , Yildiz Abdussamed , Karagoz Sendogan , Comakli Omer
Published: August 2024

In this study, the effects of different numbers of sphere turbulators placed in a circular-shaped test pipe under turbulent flow conditions on heat transfer, friction factor, thermal performance factor and entropy production were experimentally investigated. Water was used as the working fluid in the experiments carried out in the number range Re = 8379-16701. Initially, plain pipe and supported plain pipe experiments were carried out by keeping the fluid inlet temperature and test pipe surface temperature constant. Then, 1, 2, and 3 sphere turbulator experiments were carried out under the same conditions, respectively. According to the findings, the maximum Nusselt number increase compared to the supported plain pipe was 83.34% for the test pipe with 3 sphere turbulators. The minimum and maximum Nu number increase rates of 3 sphere turbulators compared to 1 and 2 sphere turbulators were obtained as 42.61%-46.93% and 13.99%-17.11%, respectively. The increase rates of maximum friction factors of 1, 2, and 3 sphere turbulators compared to the supported plain pipe were 174.42%, 226.70%, and 306.53%, respectively. In addition, the maximum total entropy rate for sphere turbulators was obtained as 0.058 W/mK for 1 sphere turbulator at Re = 8379. In terms of the second law, the maximum entropy generation of sphere turbulators compared to the supported plain pipe decreased by 79.39% for 3 sphere turbulators at Re = 8379. As a result, it was concluded that the optimum number of sphere turbulators is 3 sphere turbulators with the lowest entropy production number and the highest thermal performance factor value (1.28).
Anticipated sulfur dioxide emissions from coal-fired power plants
Authors: Madzarevic Aleksandar , Jovancic Predrag , Djenadic Stevan , Miletic Filip , Ristovic Miodrag , Crnogorac Miroslav
Published: August 2024

Southeastern Europe (SEE), which includes Serbia, along with Germany and Poland, is one of the largest producers of solid fuels in Europe. Despite growing environmental concerns, coal, especially lignite, persists and remains the dominant fuel for electricity generation in this region. Concurrently, these power plants emerge as the predominant emitters of pollutants in all the observed states. To conduct a comprehensive analysis, data on major emitters within the EU were gathered, allowing for a detailed comparison with SEE countries. A specific focus was placed on the thermal power plant Kostolac in Serbia, where the calculation of SO2 emissions for two thermoblocks was undertaken. Comparisons were drawn with emitters in EU countries, with a particular emphasis on SEE nations. The analysis involved data from wells that have undergone excavation over specific periods, facilitating an exploration of the correlation between calculated values, those from exploited wells, and projections of future SO2 emissions from new wells in areas earmarked for surface mining exploitation.
Experimental and numerical analysis for the dry patch and thermal stress of one heating surface
Authors: Zhang Yijun , Guo Yun , Zhou Jinman
Published: August 2024

In this study, an experiment to explore the surface temperature rise of an artificial dry patch at different heating powers was done. Then under specific sizes of the dry patches, the influences of these factors on thermal stress were thoroughly investigated through sensitivity analyses of factors such as the thickness of the heated wall surface, the location of the dry patch, and the thermal conductivity of the heating surface. It is found that in the case of CHF occurrence, even though the local maximum temperature inside the dry patch is much lower than the melting point of the material, the thermal stress caused by the dry patch exceeds the yield strength of the material, which triggers irreversible plastic deformation. There-fore, the heated wall fracture caused by thermal stress will occur prior to wall melting. At the same time, this study also found that changing the thickness of the stainless steel base plate and the thermal conductivity of the material both affect the maximum temperature in the dry patch region. Reducing the thickness of the heating plate makes the temperature in the dry patch region increase, which leads to a dramatic increase in the thermal stresses inside the material. Increasing the thermal conductivity of the material can flatten the temperature field, and the equivalent stresses also decrease.
Influence of secondary air on the flow field of NGZF classifier
Authors: Zhao Ziwei , Hui Chenxi , Peng Jiaxiang , Fang Ying
Published: August 2024

Aiming at the problems of uneven material dispersion of traditional air classifier, NGZF classifier with downward air inlet fabric method is designed. In order to investigate the classification law of the classifier and the effect of secondary air on the flow field of the classifier, this paper utilizes ANSYS-FLUENT 19.2 software to simulate the internal flow field and conducts material experiments using the response surface method. The simulation results demonstrate that with the rise of the secondary air volume, the overall flow field distribution tends to be appropriate, and the washing flow field created by the secondary air does not interfere with the primary flow field. However, when the secondary air is too big, it will generate turbulence in the axial velocity in the guide cone zone. The discrete phase model indicated that the secondary air would re-screen the misclassified fine particles. Response surface experiments with calcined petroleum coke showed that by setting the cut particle size at 50 ?m and maximizing the classification accuracy, the ideal operating parameters were a rotor speed of 1037.4 rpm, a primary air volume of 429.6 m3 per hour, and a secondary air volume of 50.2 m3 per hour. This work not only provides a novel approach for the design and development of air-flow classifiers but also gives theoretical direction for their implementation in industrial production.
Smoke and flame temperature propagation characteristics during cabin fire in Airbus A380
Authors: Liu Tian-Qi , Liu Ke-Nan , Jia Rui-Heng
Published: August 2024

The Airbus A380 cabin is selected as the research object to study the smoke and temperature propagation process of upper cabin fires. The results show that during the fire, the overall spread of smoke lasted for 600 s. At z = 3.6 m in the upper cabin aisle, the time required for smoke propagation in first class, business, and luxury economy cabins is 89 seconds, 59 seconds, and 83 seconds. At z = 3.6 m in the upper cabin seats, the time required for smoke propagation in first class, business, and luxury economy cabins is 89 seconds, 82 seconds, and 106 seconds. The closer the cabin is to the front of the first class cabin, the higher the temperature, while the closer the business cabin is to the fire source, the higher the temperature. In the upper cabin aisle and seats, the temperature in first class, business class, and luxury economy class is higher as it gets closer to the fire source. The ranking of comprehensive danger level from low to high is luxury economy class, first class, and business class.
Laryngeal cancer relative survival trends from 1972 to 2021 in the Nordic countries
Authors: Nikkilä Rayan , Haapaniemi Aaro , Carpén Timo , Pukkala Eero , Mäkitie Antti
Published: August 2024

Background and purpose: Changes in treatment approaches, characterised by the shift from laryngectomy to a focus on organ-preserving methods may have potentially resulted in lower survival. We aim to identify differences in survival trends for laryngeal cancer (LC) in the Nordic countries over a period of 50 years, and discuss the potential impact of factors such as changes in treatment protocols.
Materials and methods: Five-year relative survival (RS) data from 1972 to 2021 were obtained from the NORDCAN database 2.0 which included 33,692 LC cases, of which 85% were diagnosed among men. In the NORDCAN database, the age-standardised RS is calculated using the Pohar Perme estimator with individual International Cancer Survival Standards weights. Joinpoint regression models were used to assess potential shifts in trend over the years in RS.
Results: While Denmark and Norway demonstrated an increasing trend in 5-year RS from 1972 to 2021, in Finland and Sweden, the 5-year RS among men remained static, without any discernible significant trend. Over the 30-year period from 1992–1996 to 2017–2021, RS improved by 9, 4, 13, and 2 percentage points in Denmark, Finland, Norway, and Sweden, respectively. Among women in Sweden, a linear negative trend was observed, noticeable as a 16 percentage-point decline in 5-year RS from the earliest to the latest period.
Interpretation: The underlying causes for the differences in survival trends remain unclear. Besides differences in treatment protocols, several other factors can affect RS making the interpretation of RS trends challenging.
A European Consensus on the Consistent Use of the Term “Keratinocyte Cancer”
Authors: Philipp-Dormston Wolfgang G. , Braathen Lasse R. , Morton Colin A. , Haedersdal Merete , Gilaberte Yolanda , Basset-Seguin Nicole , Sotiriou Elena , Wiegell Stine Regin , Calzavara-Pinton Piergiacomo , Dirschka Thomas , Wulf Hans Christian , Hofbauer Günther , Szeimies Rolf Markus
Published: August 2024

Keratinocyte-derived skin cancers comprise basal cell carcinoma, squamous cell carcinoma, its precursor actinic keratosis, and Bowen’s disease. Historically, this group of neoplasms has been subsumed under the term non-melanoma skin cancer. However, the term non-melanoma skin cancer can be misleading and lacks precision. Therefore, more precise and reasonable terminology, valuing the relevance of keratinocyte-derived cancer, appears pertinent to meet its clinical and scientific significance. A group of experienced dermato-oncologists initiated a consensus approach to promote the use of the term “keratinocyte cancer” instead of “non-melanoma skin cancer” when referring to carcinomas and their precursors that are derived from keratinocytes. The vote among members of the consensus group indicated unanimous agreement on the consistent use of the term “keratinocyte cancer” instead of “non-melanoma skin cancer”. International delegates also voted in favour of the revised terminology. The more precise and, by means of etiopathogenesis, correct term “keratinocyte cancer” should be consistently used for malignancies originated from keratinocytes. This is expected to have a positive impact on patient–physician communication and gives better justice to this important group of keratinocyte-derived cancers.
Depression, Anxiety and Suicidal Ideation in Prurigo Nodularis: A Systematic Review and Meta-analysis
Authors: Jiang Wei , Chen Jianru , Li Nan , Wang Xueyong , Li Chunying
Published: August 2024

Abstract is missing (Short communication)
¿Qué es la violencia de género?
Authors: Farah García Cristina Shamira
Published: August 2024

La violencia de género, se define como todo acto que implica y promueve el menoscabo y desvalorización sistemática, de la dignidad, la autoestima y el respeto a la identidad física y mental de las mujeres de cualquier edad, estrato social o geográfico, incluyendo por extensión, a personas con una característica de género no ubicado en una especial categorización, y/o una sexualidad distinta a la generalidad.Es de resaltar que en los tiempos presentes, se ha impulsado una reacción vigorosa y unánime de grupos feministas organizados, que presionan a los poderes del Estado, para integrar una estructura jurídica y preventiva, que impida la comisión de acciones que infrinjan los derechos ya señalados, implícitos y esenciales de toda persona.En el entorno social en el que nos desenvolvemos, la violencia de género es fundamentalmente de naturaleza estructural, de lo que se derivan las reacciones humanas indebidas, de personas padecientes de desequilibrios mentales o desarreglos de su psiquis, todo lo cual es excluyente de una identidad normal propia del ser humano. En este trabajo de investigación, se trata de categorizar todo cuanto puede incorporarse en el ámbito de violencia de género, para trascender con ello a la formulación de procesos propios de la tutela jurídica, que requieren las víctimas de la violencia de género.Lo anticipado torna obligatorio a los administradores de justicia, para llevar a cabo sus deberes con la debida diligencia desde el inicio de un proceso investigativo, tipificando el tipo de violencia soportada por la víctima; esta debida diligencia está contemplada en la normativa constitucional, en la legal, en los tratados internacionales, a más de la jurisprudencia extraterritorial, todo lo cual se incorpora en la finalidad ya señalada en el presente estudio.
Media Pembelajaran Digital dalam Pembelajaran Sastra
Authors: Ni Putu Noviarini  , Putu Lely Somya Prabawati  , I Putu Agus Suryanata
Published: August 2024

Pembelajaran bahasa dan sastra merupakan dua hal yang saling berkaitan antara yang satu dengan yang lainnya. Dalam proses pembelajaran, sastra tidak dapat dilepaskan dengan pembelajaran bahasa, karena bahasa sebagai sarana untuk menyampaikan gagasan dan perasaan kepada orang lain baik secara tertulis maupun lisan. Penelitian ini bertujuan untuk menganalisis media pembelajaran digital dalam pembelajaran sastra. Metode penelitian yang digunakan yaitu metode deskriptif kualitatif dengan pendekatan studi kasus fokus utama mengkaji pembelajaran sastra populer sebagai peningkatan literasi digital dengan penggunaan media aplikasi wattpad. Teknik pengumpulan data yang digunakan yaitu melalui observasi sederhana dan studi pustaka (Library research). Hasil penelitian adalah penggunaan media dalam proses belajar sangat membantu pentransferan ilmu dari guru kepada siswa. Pemakaian media pembelajaran dalam proses belajar mengajar dapat membangkitkan keinginan dan minat yang baru, membangkitkan motivasi dan rangsangan kegiatan belajar, dan bahkan membawa pengaruh-pengaruh psikologi terhadap siswa). Sastra merupakan wujud gagasan kreatif seseorang melalui pandangan terhadap lingkungan sosial yang berada di sekelilingnya, dengan menggunakan bahasa yang indah, sehingga melalui media digital maka sastra dapat lebih mudah diakses dan dipelajari bagi banyak orang.
Bem-vindos ao baile!
Authors: Nalin Vinicios
Published: August 2024

Este artigo propõe uma discussão acerca da cultura do ballroom como ferramenta de representação para a comunidade queer e correlacionar a cultura para além dos salões de baile. O ballroom teve seu grande ápice na comunidade LGBTQIA+ periférica de Nova York, na década de 1980, com pesquisadores datando seu surgimento na década de 60 e até mesmo nos anos 20, onde a subcultura negra LGBTQIA+ começou a se formar em Detroit, nos Estados Unidos. Os grupos sociais mais presentes nesses espaços eram – e seguem sendo – os corpos queer afro-americanos e latino-americanos, que caracterizavam o espaço como um refúgio onde poderiam expressar suas identidades e se sentirem acolhidos. Utilizamos para nossa análise os seriados ‘Pose’ e ‘Legendary’, além do documentário ‘Paris Is Burning’, que envolvem a temática e nos possibilitam a discussão empírica e espacial a partir de suas simbologias. Notamos a partir desses elementos, a relação dos salões de baile com a espacialidade e cotidiano queer, uma vez que suas vivências perpassam diretamente aos espaços subterrâneos de festa e lazer, nos quais há maior possibilidade de expressão e subjetividade.
Performance of Row Cover with Mulch on Early Sowing of Watermelon in Semi-Arid Region
Authors: Prajapati G. V. , Sojitra M. A. , Cholera S. P. , Jadav B. K. , Chauhan P. M.
Published: August 2024

The experiment was conducted during the months of January to March in the year 2023 at Department of Renewable Energy Engineering, Junagadh Agricultural University, Junagadh (Gujarat). A field experiment was conducted to assess the performance of mulch and row covers in early watermelon cultivation with the primary aim on strategically removing row covers days after sowing. Randomized Block Design was employed with featuring of three treatments (mulching without row cover, mulching with row cover for 30 days and mulching with row cover for 45 days). Various yield and yield attribute parameters were recorded and analysed. The research findings indicated that the removal of row covers 30 days after sowing significantly influenced main vine length (2.72 m), number of nodes per main vine (36.40), number of fruits plant-1 (2.53), yield plant-1 (4.21 kg) and yield ha-1 (62.32  t ha-1). Removal of row covers 30 days after sowing exhibited higher net returns (Rs. 4, 85, 419 ha-1) and higher benefit-cost ratio (4.52). Removal of row cover 45 days after sowing significantly reduced the watermelon yield. The results unveiled that mulching with a row cover aster 30 days of sowing is the optimal approach for increasing watermelon yield and net returns in early watermelon cultivation.
Comparativa de nivel de estrés de estudiantes de primer semestre y semestres superiores
Authors: Hernández Rueda Karen
Published: August 2024

El estrés es una de las enfermedades de salud mental que se ha investigado últimamente debido al confinamiento por el COVID-19 y sus consecuencias. Investigadores tanto del sistema educativo como del sistema de salud lo han abordado con diferentes enfoques y han encontrado diversas razones de origen, además de recalcar que se ha incrementado. El objetivo de este trabajo fue determinar el nivel de estrés presente en estudiantes de primer ingreso y semestres posteriores para identificar si existen diferencias, deducir las posibles razones, y proponer alternativas que las contrarresten. La metodología usada es de tipo exploratoria a través de una encuesta aplicada a final del ciclo 2022A y con el uso de la Escala de Estrés Percibido (EEP) con 10 ítems para determinar el nivel de estrés en estudiantes universitarios a través de un estudio cuantitativo, descriptivo y relacional en una muestra de 72 estudiantes (37 de primer semestre y 35 de semestres superiores). Se eligió esta escala porque tiene buena consistencia interna, es una de las más utilizadas y más conocida. Los datos de la encuesta fueron procesados con Excel y los resultados muestran que el 67.56 y 58.82% de los estudiantes presentan estrés medio para primer semestre y semestres superiores, y el 13.51 y 14,7% tienen estrés alto, respectivamente. La escala presenta una buena consistencia interna con un coeficiente Alpha Cronbach de 0.7 y 0.82 para primer semestre y semestres superiores, respectivamente. Una de las conclusiones es que el nivel de estrés medio está presente mayormente tanto en estudiantes de primer ingreso como de semestres superiores, por lo que se deben proponer estrategias, como talleres de manejo de estrés y manejo del tiempo, para afrontar el estrés y prevenir riesgos de abandono, bajo desempeño, entre otros.
Determinants of Devidend Policy : Evidence from Indonesian Stock Exchange
Authors: Ifada Luluk Muhimatul , Nurcahyono
Published: August 2024

This research aims to empirically test the relationship between tax avoidance, related party transactions and intellectual capital on dividend policy. Furthermore, this research also tests managerial ownership in moderating tax avoidance, related party transactions and intellectual capital on dividend policy. This type of research is a type of quantitative research using secondary data. The population in this study are real estate companies listed on the Indonesian Stock Exchange (BEI) during 2018-2022. The sampling technique in this research used a purposive sampling technique. Analysis of research data uses moderate regression analysis. The results of this research show that (1) tax avoidance influences dividend policy, (2) related party transactions have a positive influence on dividend policy, (3) intellectual capital influences dividend policy, (4) managerial ownership weakens the relationship between tax avoidance and policy. dividends, (5) Good corporate governance can moderate and strengthen the influence of related party transactions on cash dividends, (6) moderate managerial ownership and strengthen intellectual capital on dividend policy
IFRS-16 and Information Quality of Listed Non-Financial Firms in Nigeria
Authors: Aliya Musa-Mubi , Nasiru Yunusa
Published: August 2024

Lease accounting was revised in 2016 due to the contentious nature of its reporting in the financial statements under IAS 17- particularly in respect of operating leases. IAS 17 was criticized for impairing the quality of accounting information due to the inappropriate treatment of identified resources in control and financial obligations by lessee firms. IFRS 16 (effective 2019) eliminates the distinction between operating and finance leases requiring right-of-use assets and associated liabilities to be reported on the Statement of Financial Position. In cognizance of its objective of enhancing information quality, the paper assessed the relevance of accounting information reported subject to compliance with IFRS 16 in the context of listed non-financial firms in Nigeria utilizing lease finance. The Ohlson model was modified to regress share price on the book value of equity per share, earnings per share, and the interaction of these variables with IFRS 16 adoption using a data set for 2016-2021. GLS regression results indicate book value per share to have increased relevance with the adoption of IFRS 16, whereas the relevance of earnings per share remains unchanged. The paper concludes that IFRS 16 adoption enhances the information quality of listed non-financial firms in Nigeria. Recommendations are made for firms to optimize accounting processes to achieve or sustain information quality by adopting IFRS 16. The IASB, as a standard-setter, should also prioritize the cost-efficiencies of standards in their implementation, as this could account for a disparity in the perceived accounting information quality of varying-sized firms).
Legal regulation of personal data protection
Authors: Blikhar Mariia
Published: August 2024

The author examines contemporary principles of legal regulation regarding the protection of personal data, driven by the relevance of issues directly related to personal data protection, including the proliferation of digitalization in society and daily internet usage. This will make it possible to address the challenges and threats arising within the framework of modern development of civil society and the democratic and legal state in Ukraine, including unauthorized dissemination of personal data on social media, primarily containing negative legal characteristics. Therefore, attention is drawn to the necessity of optimizing the legal regulation of personal data protection, especially concerning the search for the most effective and reliable methods and means of their protection. Considering that the issue of personal data protection on the Internet concerns both the data subject (individual) and the state, a robust legislative framework is necessary, as data recipients do not always (sometimes not fully or selectively) adhere to legal norms. The state’s advantage in guaranteeing the protection of personal data, and, furthermore, its duty of legal regulation and observance of the individual’s right to the protection of their personal data, is proven. Additionally, the obligations of the parties involved in the use of personal data to ensure the protection of such data, particularly in terms of preventing unlawful access to them and information compromise, are substantiated. Therefore, it is noted that the legal regulation of personal data protection provides for a vertical of state services and authorities with corresponding powers to act exclusively within the framework of ensuring protection against unauthorized use of personal data. It has been clarified that one of the most common reasons for the danger and unauthorized use of personal data is primarily digital illiteracy (or its low level) among Internet users, especially concerning social networks, in terms of the availability of legal and technically secure means to safeguard personal data, both individual and state-wide. The study made it possible to conclude that, firstly, it is the state which is obliged to create the most effective regulatory and legal means of personal data protection, and, secondly, legal regulation of personal data protection provides for a set of preventive measures aimed at suppressing offences, applying coercion to offenders, and restoring the violated rights of an individual in terms of protection of his/her personal data.
Improving the efficiency of the legal regulation of fixing damages inflicted to military personnel in the course of combat actions
Authors: Kavchak Oksana
Published: August 2024

In the context of the norms of international humanitarian law, the article examines the improvement of the effectiveness of the legal regulation of recording injuries inflicted on servicemen during hostilities. The object of the study is the legal regulation of recording injuries inflicted on servicemen during armed conflicts. The subject of the study is the development of norms used during armed conflicts to record injuries to servicemen. The research was carried out based on the dialectical method of cognition with the use of historical, comparative-legal, systemic-structural and formal-logical methods, which together made it possible to investigate issues in a holistic relationship. It is noted that the systematic implementation of the norms of international humanitarian law regarding the Geneva Conventions for the Protection of War Victims of 1949 and Additional Protocols I, II to them of 1977 are implementations taking into account the peculiarities of national legal systems. The norms of international conventions on international humanitarian law in the context of the protection of servicemen wounded during hostilities and current national legislation on these issues have been analyzed. At the same time, in international humanitarian law and, accordingly, in national legislation, there are no norms that regulate responsibility for inflicting wounds on military personnel during hostilities. It is not regulated in the legal relationship of informing about events related to the wounding of a serviceman in the context of criminal and criminal procedural law at the national and international levels. The submitted proposals on supplementing the Criminal Code of Ukraine with regulations on liability for injury to servicemen during hostilities will contribute to the development of legislation that will complement current international conventions on international humanitarian law.
Internally displaced persons as a special object of social protection in Ukraine
Authors: Kapitan Olha , Rudanetska Oksana
Published: August 2024

The article is devoted to the study of certain issues related to the social protection of internally displaced persons in Ukraine through the prism of security and economic aspects, which are the main ones for this category of persons. It is emphasized that the issues of migration processes throughout all the years of Ukraine's independence were quite acute for our state. The issue of the legal status of persons who returned to the state from the territories of the republics of the former Soviet space was replaced by the issue of refugees, deported peoples, illegal and labor migration, and since 2014, a new category of migrants has emerged – internally displaced persons. Terrible events: the annexation of the Autonomous Republic of Crimea, the armed conflict in the East of the country, and in 2022 – a full-scale aggressive war by the Russian Federation, which continues to this day, caused the largest internal displacement of the population of Ukraine. All this became a good reason for the adoption of a number of legislative acts that created the basis for regulating their status and creating an appropriate mechanism for the realization and protection of the rights and freedoms of this category of persons. It has been established that today in our country an extremely terrible mass forced migration crisis continues, which in terms of its scale and consequences is considered to be almost the largest in terms of its nature and number of forced displacement of the population. The large-scale military aggression shown by the Russian Federation against Ukraine left a large number of residents of our country without homes, radically changed their security, economic and financial situation, as well as the state of their social security and well-being. Such vulnerability of IDPs requires the state to create and use a whole range of possible measures and means that will ensure the proper social integration of these persons in the new environment, among which the most important are the issues of: provision of housing, employment opportunities, realization of the right to medical care and education, psychological support, etc., as well as financial support, which is almost the most important element of providing social services.
Timeo danaos et dona ferentes, or how the Kremlin was friends with independent lithuania against another common thing (1918–1940): historical and historical-legal intelligence
Authors: Makarchuk Volodymyr
Published: August 2024

Soviet foreign policy in the interwar (1918–1939) period was carried out on the basis of the strategy and tactics of the "world revolution", which, in turn, provided for the rallying of all "anti-imperialist forces", including the so-called oppressed peoples. While supporting the struggle of the Hindus against the British colonialists or the Chinese Kuomintang against imperial Japan, the Kremlin manipulators did not let the European continent out of their sight. One of the powerful knots of contradictions at that time became the Polish-Lithuanian relations, caused by the forceful annexation of the Vilnius region by the Poles, even contrary to the decision of the Versailles Conference. From the very beginning of the conflict, the Union of the SSR sided with Kaunas under the Pharisaic slogan of the right of nations to self-determination. Explanations for this lay on the surface. First, the interwar Second Commonwealth in its then borders was a project of the Council of Ambassadors of the Versailles Conference (primarily of France), concerned about the Soviet threat. Secondly, Moscow did not have a territorial conflict with Lithuania, but it did with Poland. Thirdly, actual (non)intervention in the conflict, its intensification or, on the contrary, its weakening could be used as a bargaining chip in relations with third states (such as Germany). Kaunas also had its interest, which lay on the surface (Vilnius region). The Soviet invasion of Poland, carried out under the pretext of taking under the protection of the population, which the "unreasonable policy of the Polish authorities" allegedly put in an extremely dangerous situation, was accompanied by a "generous" act of restoration of historical justice for the Lithuanians offended by the Polish invaders. However, in less than a year, the Soviet Janus showed his true face to the until recently friendly Lithuania.
Information technologies for ensuring protection of intellectual property rights: administrative and legal aspects
Authors: Malets Marta
Published: August 2024

The article is devoted to a comprehensive study of technologies designed to protect intellectual property rights. The scientific basis for the study of information technologies for ensuring the protection of intellectual property rights is analyzed. Attention is paid to the close connection between the development of information technologies and challenges to the protection of intellectual property. This issue is considered in the context of administrative and legal aspects of such protection. The author formulates proposals aimed at improving administrative and legal acts in the area under study. The trends in the development of intellectual property law are analyzed, revealing a range of directions for its further advancement, notably expressed in the processes of globalization of legislation and the transition from protecting rights fixed on material carriers to protection of information. Emphasis is placed on the fact that the transfer of modern technologies is one of the main avenues for the creation and utilization of intellectual property, which is also provided for in international legal acts. The stimulation of creating fundamentally new technologies and developments, along with their broad industrial utilization, greatly depends on a systematic approach to structuring the strategy for the development of the national innovation system. This system integrates fundamental scientific research and the commercialization of their results, employing legal mechanisms for the circulation of property rights over intellectual property objects. Particular attention is paid to the legal regime of blockchain protection. Attention is drawn to the complexity of legal protection of the blockchain, which consists of both information and intellectual property. It is indicated that this object is a system for recording, storing and processing information and a technology for performing actions in the digital environment. It is proved that blockchain is a value associated with objects with exclusive rights and has the ability to issue invoices. It is emphasized that blockchain can be considered within the framework of the Law on Information - as an information product in the form of a document containing information.
The influence of social democrats on the formation and development of ukrainian political and legal thought in Galicia during the period of the proclamation and decline of the ZUNR (1918-1923)
Authors: Melnyk Andriy
Published: August 2024

This article is devoted to the analysis of the influence of the Ukrainian Social Democratic Party (USDP) on the formation and development of political and legal opinion in Galicia during the period of the proclamation and decline of the ZUNR (1918-1923). The role and place of iconic Ukrainian social democrats in the socio-political life of the region and the peculiarities of the evolution of the USDP to the political course of the ZUNR, the Polish state through the prism of the short period of Ukrainian power and the specifics of the occupation regime are highlighted. It was found that during the period under study, the development of Ukrainian political and legal thought was influenced by tectonic social and political events: the collapse of the Austro-Hungarian monarchy; Ukrainian revolutions in Galicia and Trans-Dnieper Ukraine; the proclamation of the West Ukrainian People's Republic and the Ukrainian People's Republic; Zluka ZUNR and UNR; occupation of Galicia by Poland; assimilation policy of the Polish government; the struggle of civil society and legal political forces for the restoration of Ukrainian national statehood. It is emphasized that the USDP was directly related to these historical processes, because from the moment of its creation, it was one of the first legal parties of Austria-Hungary to proclaim the idea of the right of the Ukrainian people to state and political independence and made efforts to implement the programmatic position of the party in practice by forming the legal consciousness of Ukrainians Galicia Combining the national idea with Marxism, the social democrats sought to achieve the national and social liberation of the Ukrainian people and build an independent Ukrainian socialist state. It is emphasized that the idea of a unified and cathedral Ukraine became the core during the national liberation struggle of 1917-1923.
Implementation of the provisions of article 13 of the Constitution of Ukraine
Authors: Pyroha Serhii
Published: August 2024

The work analyzes the method of implementing the provisions of Article 13 of the Constitution of Ukraine in accordance with the norms of the Tax Code of Ukraine. It was revealed that the Ukrainian people's ownership of the subsoil is improperly implemented and requires radical changes. This issue is solved in the work by determining the components of the price of raw materials extracted in Ukraine. It is proposed to define the sale price as the sum of two components: the extraction price plus rent. Such a price structure automatically monitors the global market situation for each type of raw material, the mining and geological conditions of its extraction in Ukraine, and is universal for all types of raw materials. The work substantiates the necessity of transition to world prices for raw materials and defines the way to implement this possibility. The transition to world prices for raw materials provides a universal way of determining the rent for all types of raw materials as the difference between the world price for the corresponding raw material and the price of extraction of the corresponding raw material in Ukraine. Due to the policy of low wages in Ukraine, most consumers are unable to pay for natural gas and utilities at such rates. To ensure the possibility of applying world prices for energy resources, it is proposed to introduce a discount, the amount of which is equal to the amount of rent. The discount is calculated for each protected consumer depending on the volume of gas consumed according to the readings of his metering devices. The source of funds for granting the discount is part of the rent paid by mining companies in Ukraine. The rest of the consumers must pay the cost of raw materials at world market prices. It is also proposed to change the directions of the use of annuity. Part of the rent should be used to eliminate the budget deficit of the Pension Fund of Ukraine. Most of the rent should be used to form a sovereign national fund and the rest must be transferred to the State Budget.