bluuebunny/crossref_metadata_2025_split huggingface dataset:
Food Safety Assurance: Effect of Hygiene Sanitation practices on Quality Service and Tourist Satisfaction in Culinary Tourism Area of Kampung Ujung, Labuan Bajo
Authors: Berybe Gregorius Antariksa , Umul Dewi Sartika , Dae Yohana Etheldreda Ine 
Published: October 2024

The principle of Sanitation Hygiene is an important factor in the operation of food and drink services to ensure service quality from the perspective of hygiene and food safety. Culiner managers not only understand the principles of sanitary hygiene but also its application in its services. This study focused on two things, namely analyzing the effect of Sanitation and hygiene on Service Quality and Visitor Satisfaction in Kampung Ujung Culinary Tour, Labuan Bajo. This research is quantitative research with 100 tourists/visitors to Kampung Ujung Labuan Bajo culinary tourism, as research respondents. Data testing (Outer and Inner Model) using SEM PLS software version 4.0. The results of data processing research show that sanitation has a positive (path coefficient, 0.769) and significant (P-value 0.00) effect on service quality. Hygiene has a positive effect (path coefficient, 0.183) but is not significant (P-value 0.052) on service quality. Service quality has a positive (path coefficient, 0.860) and significant (P-value 0.00) effect on satisfaction. Sanitation has a positive (path coefficient, 0.661) and significant (P-value 0.00) effect on satisfaction through service quality. Hygiene has a positive effect (path coefficient 0.158) but not significant (P-value 0.048) on satisfaction through service quality. Based on the results of the study, cleanliness, especially sanitation of culinary areas, needs to be improved. The higher or better the sanitation of Kampung Ujung Culinary Tourism, the higher the quality of service shown and affects the level of satisfaction of tourists who visit and vice versa.
Élasticités et effet rebond des véhicules légers au Canada
Authors: Figueras de Stoutz Clément 
Published: October 2024

Although reducing greenhouse gas emissions is an imperative, environmental policies can run into two pitfalls: the rebound effect and inelastic demand for gasoline. If a vehicle is more fuel-efficient but is used more often, this reduces the expected energy savings (rebound effect). Similarly, increasing the price of gasoline via carbon pricing has little effect on demand if it is not very sensitive (inelastic) to price.
To determine the value of these parameters for light vehicles in Canada, I use data for the ten provinces between 2000 and 2019 to estimate a simultaneous three-equation model of aggregate demand for kilometers traveled, vehicle fleet and fuel efficiency.
While the rebound effect is worth 9 % in the short term and 30 % in the long term, gasoline demand is found to be inelastic in both cases. These values are broadly consistent with those found in the literature. A rise in gasoline prices therefore reduces purchasing power rather than consumption. Similarly, in the long term, a 10 % increase in fuel efficiency would increase distance travelled by 3 %.
Electronic Cargo Tracking and Trade Facilitation Among Clearing and Forwarding Companies at Inland Container Deport Nairobi, Kenya
Authors: Munene Erick Ndume , Odunga Dr.  Robert , Soi Dr. Neddy 
Published: October 2024

The increasing forces of globalization around the world require that goods and services are moved from one part of the country to the other hence the need for customs. It is the responsibility of KRA to ensure that all taxes have been collected on behalf of the government of Kenya. However, several challenges have been evident in the operations of KRA as far as the realization of its objectives of customs system automation on trade facilitation is concerned. The purpose of this study was to establish the effect of electronic cargo tracking on trade facilitation among clearing and forwarding companies at inland containers deport Nairobi, Kenya. The study was grounded by the New Trade Theory. The explanatory research design was used. The target population of this study was the 369 clearing and forwarding agents and KRA staff and transporters, and a sample size of 191 respondents. Primary data was collected through a close-ended questionnaire. The data was analyzed using descriptive and inferential statistics. The study found that electronic cargo tracking has a positive and significant effect on trade facilitation (β = 0.323; p = 0.000). The study emphasized the direct contribution of electronic cargo tracking to the enhancement of trade facilitation processes. KRA is recommended to support research initiatives that focus on the continuous improvement of customs systems and trade facilitation technologies. The study recommends that KRA establish robust monitoring and evaluation mechanisms to assess the implementation and impact of electronic cargo tracking. The study recommends that the treasury establishes and implement policies that encourage the seamless integration of advanced technological solutions within the customs and trade facilitation processes.
Effect of Transfer Pricing on Corporation Tax Compliance Among Multinational Corporations in Nairobi Kenya
Authors: Pareno Solonka Brian 
Published: October 2024

Purpose: Tax is a compulsory contribution that is made by the citizens of a country to the government for the provision of public utilities. It is evident from the National Tax Policy, 2024 that the Kenya Revenue Authority (KRA) and the government at large have recently shown a lot of interest in multinationals due to the complexity of their operations and the tendency for them to come up with complex tax avoidance mechanisms. This has also been complicated by the widespread abuse of transfer pricing models adopted when dealing with multinational corporations operating in Kenya. This study looked into effect of transfer pricing on corporate tax compliance among multinational corporation companies in Kenya. The study was guided by the following theories, AS theory, the Slippery Slope Framework, and the theory of the planned behavior.
Methodology: The study employed an explanatory research design. The target population was 221 multinational corporations’ companies and a sample size of 142 respondents. Questionnaires were used to collect primary data and analysis was descriptive statistics include frequency, percentage, and mean while inferential statistics included correlation and multiple regression.
Results: The study findings found out most companies in Nairobi, Kenya have transfer pricing policies that are moderately but not adequately in line with domestic tax statutes. Most companies will use transfer pricing as a tool to reduce their tax liabilities. Further, KRA is moderately but not adequately efficient in monitoring and regulating transfer pricing practices in our company.
Conclusion: The study results concluded that transfer pricing affects corporation tax compliance Based on the findings, the study recommends there is a need for exchange of information and more international collaborative efforts from a policy, legal, and academic front to address aggressive tax avoidance practices from MNCs. Therefore, future studies can be conducted on the impact of Dispute resolution mechanism on corporation tax performance.
Effect of Capital Deductions on the Financial Performance of Listed Companies at the Nairobi Securities Exchange in Kenya
Authors: Wambui Mwangi Esther , Tarus Dr. John K. , Bor Dr. Jones 
Published: October 2024

Purpose: Shareholders’ wealth maximization is a priority objective of every corporate entity. The issue of corporate tax planning and firm value is gaining relevance following the recent financial crises which resulted in the increasing collapse of global and local companies. The purpose of this study was to investigate the effect of capital deductions on the financial performance of companies listed at the Nairobi Securities Exchange (NSE) in Kenya. The study was anchored on signaling theory.
Methodology: The study adopted both explanatory and longitudinal research. Secondary data for the study for the period between 2013-2022 was extracted from annual financial statements of 57 listed firms targeted for analysis. The data for the study was analyzed through descriptive and inferential statistics using statistical techniques including Pearson correlation coefficient and regression analysis. All the analyses were done using the STATA version 13.0 Pearson correlation results revealed a significant association between study variables and financial performance. Multiple Linear regression model was used to analyze relationships and the effect of the study variables.
Results: The study findings established that capital deductions (β = 0.844, p-value = 0.000, <0.05) have a positive and significant effect on financial performance. The study contributes to knowledge by revealing new insights that tax planning has a significant effect on financial performance of listed firms in Kenya. Specifically, it was established that capital deductions have a significant effect on financial performance of listed firms.
Conclusion: The study concludes that a holistic approach to tax planning and an optimal mix of tax planning strategies are important determinants and have a positive contributory effect on firm performance. The study recommends that companies’ management should strive to have an in-depth understanding of tax laws to take advantage of every opportunity that will reduce their tax liability thereby increasing their returns and value. The future researchers should explore the effect of Indirect tax incentives on financial performance.
The mummies from Qilakitsoq – Palaeopathological aspects
Authors: Hart Hansen J. P. 
Published: October 2024

The preservation of the eight Eskimo bodies found near Qilakitsosq , dating from around A.D. 1475, is due to mummification. The bodies, their garments and their loose belongings desiccated by a combination of dry air and low temperatures.
The scope of the anthropological, medical and odontological investigations was restricted because the four best-preserved bodies were conserved with the garments in situ. Thus, more extensive examination could not be carried out and only noninvasive methods such as X-ray examination were permissible. The remaining four bodies were partly decayed. Only in a single body could internal organs be identified. In this 18–22-year-old woman severe anthracosis was found.
Immunological investigations employing the Western blot technique and immunohistochemistry were negative. Bacteriological investigations showed the presence of Clostridium perfringens in an abdominal cavity as the only potentially pathogenic bacteria in the mummies. Most probably the find was made by chance.
It was not possible to establish either the cause or the manner of death for several of the mummies. There are indications that the smallest child, mummy 1, was buried alive, which was not unusual in ancient Greenland when a mother died leaving an infant child. The four-year-old boy, mummy 2, suffered from Down's syndrome and Legg-Calvés-Perthes’ disease and thus had a lowered resistance to infections and other disorders. Mummy 8 probably died of a nasopharyngeal carcinoma. In the other mummies the cause of death has not been established with any certainty. Infectious diseases, starvation, hypothermia, drowning, and poisoning have been mentioned in this connection.
Nor was it possible to decide with any certainty if all or any of the bodies had been buried simultaneously or at intervals of decades. Indications of several burials were found in both graves. Only in one case could the time of death (July/August) be established with some certainty.
Public control over the collection, storage and disposal of solid household waste: problems and prospects for development
Authors: Potapenko Sergei Viktorovich , Goncharov Vitalii Viktorovich , Petrenko Elena Gennad'evna 
Published: October 2024

This article is devoted to the analysis of modern problems and prospects for the development of public control over the collection, storage and disposal of solid household waste. The paper substantiates that activities related to the organization and implementation of the collection, storage and disposal of solid household waste can and should be subject to public control. The authors have identified and substantiated the problems hindering the organization and implementation of public control in relation to the above-mentioned type of activity, in particular: the absence of any real powers for the subjects of public environmental control to organize and conduct public environmental control in an independent mode; the undemocratic nature of the institute for verifying the knowledge of public environmental inspectors; weak organizational and technical, the material base of the activity of this type of subjects of public control. A number of scientific research methods are used in the work, including: formal-logical; comparative-legal; historical-legal; statistical; sociological; method of analyzing specific legal situations. The article develops and substantiates a system of proposals for solving problems that hinder the organization and implementation of public control over the collection, storage and disposal of solid household waste, in particular, by: adopting the Federal Law "On Public Environmental Control", which should enshrine the principles, goals, objectives, basic forms and methods of organization and implementation measures of public environmental control, a system of real powers of subjects of public environmental control; the creation of the All-Russian Association of Public Environmental Inspections (membership in which can be made a prerequisite for their creation and operation), which will include an Independent knowledge testing center for public environmental inspectors, which will need to be entrusted with the organization and conduct of knowledge testing of the above-mentioned public inspectors; strengthening the material, technical, organizational and legal basis of the organization and activities of this type of subjects of public control.
Features of the organization of research activities in a general education institution on the example of the Lyceum "ISTEK"
Authors: Simankova Anna Alekseevna 
Published: October 2024

The article provides a theoretical analysis of the features of research activities in a general education institution. The system of research activities of the Lyceum "ISTEK" is described. The subject of the study: the organization of research activities in the Lyceum "ISTEK". The goal is to improve the system of scientific research activities at the Lyceum ISTEK. The involvement of students in scientific activities is a necessary condition for the implementation of the Federal State Educational Standard of primary general, basic general and secondary general education (dated 02/22/2024). This sets the formation of cognitive interest in educational activities and readiness for self-development and continuing education. The organization of research activities should be an integral part of the educational process at school. Research activities contribute to the formation of general cultural and scientific values among students, forms a system of subject skills and personal qualities that meet the requirements of the standard. The work uses theoretical research methods (forecasting, comparison, analysis of concepts and terms, literature analysis) and empirical (observation, testing, questionnaires). A survey of students in grades 7-11 was conducted in order to identify the predominance of cognitive motives for learning and, as a result, involvement in research activities. During the theoretical analysis of the literature, it was revealed that research activity is defined in modern research as a condition for the personal development of a student, an indicator of individuality, creativity, readiness for self-realization and growth, it contributes to the development of cognitive needs and interests of students; forms a worldview; develops creative research skills; activates knowledge acquisition; promotes the development of the personality of the subject exercises, etc. The conducted research proved the need to implement a systematic approach in the organization of research activities at the ISTEK Lyceum. The main advantages of a systematic approach to the organization of research activities at the ISTEK Lyceum: – The development of intellectual abilities of students. – Formation of interest in science. – Preparation for future professional activity. – Development of students' creative potential. – Success in the future. This approach is an important element of successful learning and contributes to the development of the student's personality.
The discriminatory situation of the Russian–speaking population of Latvia through the prism of the Council of Europe - past and present
Authors: Dolzhenkova Ekaterina 
Published: October 2024

The subject of this study is the discriminatory measures against Russian-speaking population, considered through the prism of the institutions of the Council of Europe in historical retrospect. The object of the study is the socio–political actions of the Latvian government in relation to the Russian-speaking population, correlated with key stages in the development of Latvian society in the post-Soviet period and geopolitical events involving the Russian Federation. Special attention is paid to the socio-political situation of the Russian-speaking population after 2022. The author examines in detail such aspects of the topic as the situation of non-citizens and Russian citizens permanently residing in Latvia, who faced increasing ethnonationalism in Latvian society, pushed by the national government and encouraged by law enforcement agencies. The study analyzes in detail the periods of tightening the policy of discrimination in Latvian society, indicating specific actions that are most aggressive today. The research is based on a historical method that allows us to consider the actions of the Latvian government during the period of Latvia's second independence, which is characterized by a policy of revanchism. Formal legal and institutional methods make it possible to analyze the reporting documents of the Council of Europe, taking into account the norms for the protection of human rights adopted in the European Community. The main conclusions of the study are the provisions that show the interrelationship of Latvia's domestic policy aimed at the Russian-speaking population, consolidating at the legislative and ideological level the attitude towards this group of the population, depending on the geopolitical conditions and foreign policy actions of the Russian Federation. This, in turn, creates favorable conditions for the Latvian political elites, who have created a modern socio-political discourse based on strengthening the position of the titular population and creating conditions for it in which the Latvian nation would feel superior. This practice is carried out within the framework of the general policy of the European Union, despite a number of institutions established to protect human rights. The ongoing geopolitical tensions allow the Latvian political elites to freely and methodically adhere to their own course of developing a policy of discrimination against the Russian-speaking population, which contradicts most norms for the protection of human rights and freedoms.
Rehabilitation of Nazism as a crime under the criminal legislation of the Russian Federation: objective signs
Authors: Bagandova Leila Zakirovna 
Published: October 2024

The subject of this study is the objective signs of the prohibition of the rehabilitation of Nazism in Russian Federation criminal law. The author pays special attention to the definition of the object of the considered corpus delicti and notes that the direct object of the corpus delicti provided for in Part 1 of Article 354.1 of the Criminal Code of the Russian Federation is public relations to ensure the international security of mankind in connection with the revival of the ideology of Nazism. The author claims that the second corpus delicti, enshrined in Part 3 of the article in question, has a different object, different from the generic object of the corpus delicti provided for in part 1 of the norm in question – this is not the peace and security of mankind, but the public morality of the population. In this regard, it seems more correct to place this composition in the form of a separate norm in the chapter "Crimes against public health and public morality". The methodology of the research consists of such methods as historical-legal, formal-legal, universal dialectical and logical. The author argues that the new norm in the Criminal Code of the Russian Federation has not facilitated law enforcement, since due to errors in legal technique and the construction of the norm as a whole, the lack of definitions for a clearer understanding of the actions that constitute the objective side of the present corpus delicti, makes it difficult to identify and bring to justice under this norm. The author emphasizes the importance of considering aspects of the qualification of this act in the context of the development of the information society, since due to the active processes of digitalization, the real crime is often committed in the Internet environment. Separately, the author examines the signs of the objective side of the considered corpus delicti, in particular, the criminal law prohibition on approving crimes established by the verdict of the International Military Tribunal for the Court and War Criminals of the European Axis countries.
On some aspects of the regulatory impact on the Russian financial market under the sanctions of unfriendly states
Authors: Gorokhova Svetlana Sergeevna 
Published: October 2024

The author discusses issues related to the impact of sanctions on the Russian economy in general, and, in particular, on its financial segment. The author pays attention to the most problematic aspects of the financial sector of the Russian economy, analyzing the measures taken by the Central Bank of the Russian Federation, the Government of the Russian Federation, and other competent state authorities to stabilize the situation in the country and get out of the crisis situation. The main directions of Russia's financial policy are considered, the key problems hindering the effective functioning of the economic system in the prevailing geopolitical and macroeconomic conditions are identified. Proposals are made to improve the regulatory impact on the Russian financial market in the context of economic sanctions. On the basis of the dialectical method of cognition, formal logical, general scientific and private scientific ways of research are used. The unprecedented nature of the situation dictates the need to form fundamentally new approaches to the organization and regulation of economic activity, which would not only preserve the existing potential, but also maximize it. In the current situation, the importance of systemic regulatory impact on the financial market is of key importance for the stabilization of the Russian economy. A comprehensive approach to solving existing problems is needed, which, among other things, should include a well-thought-out legal policy in the field of regulating the activities of participants in the financial market infrastructure, improving mechanisms for attracting domestic investment. It is necessary to review the provisions and the investment legislation itself. Measures should also be taken to intensify the use of financial instruments to solve the problem of technological sovereignty.