bluuebunny/crossref_metadata_2025_split huggingface dataset:
Sources of Banks' Obligation to Provide Financial Credit Information in Accordance with Jordanian Legislation, as an Exception to the Principle of Bank Secrecy
Authors: Al- Karabsheh Abdel-Kareem Ottallh , Albalawee Nasir , Ghnaimat Asma Mostafa , Al Hussan Eyad Adnan 
Published: December 2023

Objective: The research aims to show the nature of the bank's obligation to provide this information and whether the sources of this obligation are either contractual or legal

Method: The research followed the descriptive and analytical approach in preparing the research to learn about the texts of the law, judicial rulings, and jurisprudence.

Result: The bank’s obligation to provide financial credit information arises either as a direct effect of an agreement concluded between the bank and the information requester or based on the existence of a legal text obligating the bank to provide information to certain parties, and it may be a result of banking customs.

Conclusion: the study concluded that the legislator should enact a specific law on banking secrecy due to its importance, as well as taking into account not to expand on the exceptions in accordance with the principle of banking secrecy.
Theoretical-Methodological Foundations of Studying The Harmony of Needs and Interests in Youth Activities
Authors: Yuldashev Farrukh A. , Toirov Ilkhom Y. 
Published: December 2023

Objectives: The primary objectives of this research are centered on understanding the essence of the category of needs and interests, drawing insights from both the research conducted and the definitions provided by scientists and dictionaries. The social significance of this category is explored, with a focus on unraveling the various dimensions that contribute to its understanding.

Methods: The research methodology involves an analysis of the conceptual approaches to ensuring the harmony of needs and interests in youth activities. The dialectic nature of these approaches, encompassing the pursuit of knowledge, self-awareness, information reception and conveyance, is examined. Additionally, the synergistic features, including cooperation, team unity, relationship maintenance, and the concept of synergy as a complex attractor, are investigated.

Results: The results of the research reveal the content of conceptual approaches to ensuring the harmony of needs and interests in youth activities. The dialectic and synergistic features are expounded upon, highlighting their roles in the youth's quest to know the world and oneself, as well as in the processes of receiving and conveying information. The complex attractor features, including working together, support, assistance, and participation, are identified as integral components of this harmony.

Conclusion: In conclusion, the research identifies deductive and praxeological aspects as leading determinants of reflexive instrumental necessity in the context of ensuring the harmony of needs and interests in the activities of young people. The conclusion summarizes the key findings, emphasizing the importance of self-awareness, information processing, cooperation, and relationship maintenance in fostering a harmonious balance between needs and interests in youth activities.
Meningkatkan Kualitas Pendidikan Melalui Pengelolaan Keuangan yang Efisien: Studi Kasus di TK Santa Lusia
Authors: Banjarnahor Saloma , Eka Daryanto  , Restu  
Published: December 2023

Penelitian ini memiliki tujuan untuk menggambarkan dan memahami aspek-aspek berikut dalam ranah administrasi pendidikan di TK Santa Lusia: (1) perencanaan anggaran dengan fokus pada peningkatan mutu pendidikan; (2) pengorganisasian sumber daya manusia guna meningkatkan mutu pendidikan; (3) implementasi pengelolaan keuangan pendidikan untuk meningkatkan mutu pendidikan; (4) sistem pengawasan keuangan pendidikan guna meningkatkan mutu pendidikan. Temuan penelitian menunjukkan bahwa: 1) Perencanaan anggaran pendidikan dilakukan melalui penyusunan Rencana Pendapatan dan Belanja Sekolah (RAPBS) setiap tahun, melibatkan seluruh program dan anggaran dengan partisipasi aktif dari pemangku kepentingan sekolah. Keputusan terkait anggaran diambil melalui rapat yang dipimpin oleh ketua yayasan; 2) Mekanisme pengelolaan keuangan pendidikan dimulai dari sumber pendanaan itu sendiri, dengan melibatkan sumber daya manusia yang mengelola dana tersebut. (Data terkait pengorganisasian sumber daya manusia belum dijelaskan karena masih dalam proses penelitian); 3) Pelaksanaan anggaran digunakan untuk mendukung program sekolah, pengadaan barang dan jasa, serta pembangunan; 4) Pengawasan keuangan pendidikan di TK Santa Lusia dilakukan oleh Yayasan Santa Lusia Virgini dan Departemen Pendidikan. Tanggung jawab pengelolaan keuangan sekolah dibagi antara Komite Sekolah, Yayasan Santa Lusia Virgini, dan Dinas Pendidikan. Perlu diingat bahwa data tertentu belum dicantumkan karena masih dalam proses penyelesaian penelitian.
Socio‐economic status and access to fluoridated water in Queensland: an ecological data linkage study
Authors: Sexton Christopher T , Ha Diep H , Le Thu , Lalloo Ratilal , Ford Pauline , Do Loc G , Stormon Nicole 
Published: December 2023

AbstractObjectivesTo investigate the relationship between access to fluoridated drinking water and area‐level socio‐economic status in Queensland.Study designEcological, geospatial data linkage study.SettingQueensland, by statistical area level 2 (SA2), 2021.Main outcome measuresProportion of SA2s and of residents with access to fluoridated drinking water (natural or supplemented); relationship at SA2 level between access to fluoridated water and socio‐economic status (Index of Relative Socio‐economic Advantage and Disadvantage, IRSAD; Index of Economic Resources, IER).ResultsIn 2021, an estimated 4 050 168 people (79.4% of the population) and 397 SA2 regions (72.7%) in Queensland had access to fluoridated water. Access was concentrated in the southeastern corner of the state. After adjusting for SA2 population, log area, and population density, the likelihood of access to fluoridated drinking water almost doubled for each 100‐rank increase in IRSAD (adjusted odds ratio [aOR], 1.93; 95% confidence interval [CI], 1.59–2.36) or IER (aOR, 1.77; 95% CI, 1.50–2.11).ConclusionsThe 2012 decision to devolve responsibility for water fluoridation decisions and funding from the Queensland government to local councils means that residents in lower socio‐economic areas are less likely to have access to fluoridated water than those in more advantaged areas, exacerbating their already greater risk of dental disease. Queensland water fluoridation policy should be revised so that all residents can benefit from this evidence‐based public health intervention for reducing the prevalence of dental caries.
Efektivitas Pemanfaatan Stunting Mobile untuk Pencegahan Stunting dengan Meningkatkan Pemahaman Kebutuhan Asupan Makan di Kabupaten Banyumas
Authors: Arum Nurcahyanti Khusnul Khotimah , Rahmansyah Ilham 
Published: December 2023

Tingginya prevalensi stunting di Indonesia yaitu 24,4% serta Angka kasus stunting di Kabupaten Banyumas pada tahun 2021 mencapai 21,6% dan mengalami penurunan pada tahun 2022 menjadi 16,6 %, tetapi angka tersebut masih cukup tinggi sehingga perlu kerja keras dari semua pihak. Pemahaman orang tua khususnya ibu sangat mempengaruhi status gizi anak. Kurangnya pengetahuan dan pemahaman ibu berkaitan dengan asupan makanan berkaitan dengan stunting, menjadi penyebab tingginya angka kejadian stunting pada balita. Salah satu bentuk pemahaman pengetahuan adalah dengan penggunaan stunting mobile. Tujuan penelitian ini adalah untuk melihat efektvitas pemanfaatan stunting mobile untuk pencegahan stunting dengan meningkatkan pemahaman kebutuhan asupan makan di Kabupaten Banyumas Penelitian ini merupakan penelitian analitik eksperimental dengan metode cross sectional menggunakan pre-post test design yang membandingkan pengaruh intervensi metode edukasi menggunakan stunting mobile. Hasil penelitian didapatkan nilai p value 0,001, artinya terdapat beda signifikan tingkat pengetahuan kader setelah dilakukan edukasi menggunakan stunting mobile dengan nilai gain-score 0,45, sehingga dapat dikatakan bahwa kegiatan pemanfaatan stunting mobile yang dilakukan memiliki efektifitas sedang dalam meningkatkan pengetahuan
الطعون على السنة النبوية في دائرة المعارف (من المجلد 12 إلى 14) والرد عليها
Authors: د. فوزية فويران الحربي أستاذ مساعد  
Published: December 2023

المستخلص
يحاول أعداء الله الطعن في الإسلام ومحاولة صد الناس عنه. وسلكوا في ذلك عدة طرق ومنها الطعن على السنة النبوية وبث الشبهات عليها من خلال دائرة المعارف التي صنفوها للتعريف بالإسلام ولذلك قمت بإعداد بحث بعنوان الطعون على السنة النبوية في دائرة المعارف من المجلد 12إلى مجلد 14 والرد عليها، وتضمن البحث مقدمة ومبحثين المبحث الأول التعريف بالاستشراق ودائرة المعارف والمبحث الثاني الطعون على السنة النبوية في دائرة المعارف والرد عليها وذيلت البحث بخاتمة موجزة أجملت فيها أهم النتائج التي توصلت إليها خلال البحث ومنها أن من الأخطاء المنهجية التي وقع فيها المستشرقون في دراستهم للإسلام، تجاهل المصادر الإسلامية الأصيلة. وإن جميع الطعون الموجهة للسنة النبوية ضعيفة وبعيده كل البعد عن المصداقية والمنهجية العلمية .
POLİS KIYAFETLERİ RENKLERİ ÜZERİNE DEĞERLENDİRME (1845-2018)
Authors: TEPE Cemal 
Published: December 2023

Üniforma giymenin en insancıl noktası, aidiyet ve sahiplenme duygusunu geliştirmektir. Her insan, şeref ve haysiyetine yakışır bir şekilde giyinmektedir. Bu anlayış devlet kademelerinde çok daha fazla hissedilir düzeydedir. Özellikle asker ve polis gibi teşkilatın mensuplarının kıyafetleri şeref ve haysiyetin çok daha ilerisinde devlet gücü ve etkisi ile donatılmıştır.
Türk Polis Teşkilatı, kuruluşundan itibaren dönemin siyasi ve sosyal gelişimine paralel olarak ve en önemlisi verdiği hizmetin ruhuna uygun olarak farklı renklerde üniforma ve teçhizatlar kullanmıştır. Türk polisinin zaman içerisinde giymiş olduğu her üniforma ve parçası ile rengi, kurumun değeri haline gelmiştir. Kurumsal kimliğin oluşumunda ve yerleşiminde giyilen kıyafetlerin katkısı yadsınamaz bir gerçektir. Bunlar zaman içinde kurumsal kültürün birer parçası haline gelmişlerdir. Bu nedenle Türk Polis Teşkilatının kuruluşundan günümüze kadar geçen süre zarfında giymiş olduğu kıyafetler kendi dönemleri içerisinde renk ve şekilleri bakımından analiz edilmiştir. Görsellerle yapılan katkılarla yazın desteklenmiştir. Çalışmada birinci el kaynaklar kullanılmıştır. Böylece özgü bir çalışma elde edilmiştir.
University-Industry Collaboration For Manpower Planning And The Challenges Of Economic Development
Authors: Obasi Obasi , Kelechi Kenneth 
Published: December 2023

The development of manpower aimed at addressing the prevailing and future needs of a given society is a good reason for designing and structuring collaboration between universities and industries. Using a qualitative research design, this article explored the university-industry collaboration for manpower planning and the challenges of economic development in Nigeria. It looked at the concept of university education as a private and social investment that has a limitless rate of returns to both the individual recipient and the society. It also discussed the relationship between economic development and manpower development planning and highlighted that economic development which is a deliberate process of sustained quality improvement of the people requires proper planning, at the center of which is manpower development planning. Furthermore, the critical roles universities and industries in Nigeria have to play in producing the skills needed for industries and national development were also examined. These roles include producing high-level and middle level manpower in order to address socio-economic challenges, boosting the acquisition of skills to tackle the mismatch between skills of the available workforce and job vacancies, and championing ideas and innovations to facilitate access to new markets. The article suggested a number of strategic approaches to foster a stronger collaboration of universities with industry. These strategies include among others an establishment of a consultative process where the voice of relevant business managers is given adequate consideration in curriculum development in order to ensure that the academic programs of universities are tailored to the needs of the industries.
Opinion Statement ECJ-TF 1/2021 on the ECJ Decision of 20 January 2021 in Lexel AB (Case C-484/19) Concerning the Application of the Swedish Interest Deductibility Rules
Authors: Confédération Fiscale Européenne ECJ Task Force  
Published: December 2023

This CFE Opinion Statement, submitted to the EU Institutions on 9 April 2021, addresses the decision of the Court of Justice of the European Union (First Chamber) (ECJ) of 20 January 2021 in Lexel AB (Case C-484/19).
SE: ECJ, 20 Jan. 2021, Case C-484/19, Lexel AB v. Skatteverket, Case Law IBFD. The ECJ gave its decision without an Opinion of an Advocate General. The case concerned the application of the Swedish interest deductibility rules.
Transfer Pricing Insurance: An Effective Risk Management Strategy
Authors: Lange M.A. de 
Published: December 2023

Over the past decade, transfer pricing has become a key risk for MNEs and there are no signs that this will change anytime soon. In response, MNEs are seeking innovative strategies to manage transfer pricing risks and tax insurance is gaining momentum as a viable alternative to traditional strategies. In this article, the author discusses the basics of tax insurance and, using examples, how it helps to eliminate transfer pricing risks.
The Austrian «Atypical model» of criminal protection of the circulation of medical devices
Authors: Berzin Pavlo , Volynets Ruslan , Frolova Olena 
Published: December 2023

The Austrian model of criminal protection of the circulation of medical devices is considered. The authors note that atypicality of the Austrian “model” of criminal law protection of circulation of medical devices is due to several factors.
It is analyzed that the main ones are those related to: a) the legislative definition of the concept of pharmaceutical products, since the content of this concept “legislatively outlines” the limits of criminal protection and affects the mechanism of ensuring this protection; b) determination of the limits of criminal protection of medical devices depending on the requirements of the Austrian Federal Law on Medical Devices.
The authors note that the atypicality of the Austrian “model” of criminal protection of medical devices is influenced primarily by the absence of a legislative definition of the concept of “medical devices”, as well as the “negative sign” of the corresponding types of administrative offenses, indicated in the sanction of part 1 § 80 of the Austrian Federal Law on Medical Devices (2021).
The authors also focus their attention on the fact that the atypicality of the Austrian “model” of criminal protection of medical devices is also due to the fact that the aforementioned Federal Law on Medical Devices in its § 80 contains provisions on “administrative punishment (Verwaltungsstrafe)” for violations of the established procedure for the circulation of medical devices, which affect the provision criminal law protection of medical devices and its limits.
It is proven that the specified “negative sign” directly affects the definition of offenses of those specific types, which are provided for in the Austrian Code of Criminal Procedure and encroach on the circulation of medical devices. The peculiarities of such limits under Austrian criminal law should be connected primarily with the fact that the specified “negative feature” is fixed in the sanction of part 1 § 80 of the Austrian Federal Law on Medical Devices (2021), “does not eliminate” the formation of relevant signs of acts and illegality as mandatory structural elements of criminal offenses of certain types.
Methods of protection and discretionary powers in administrative jurisdiction: problems of law enforcement
Authors: Gorbalinskyi Volodymyr 
Published: December 2023

The article is devoted to the problems of the court’s discretionary powers in selected defenses that do not inform the law and are more effective. The article analyzes the peculiarities of the court going beyond the legal requirements and choosing other methods of protection than those requested by the requester. The purpose of the article is to explain the content and inter- judicial discretion in the context of the principle of the rule of law when deciding on the court’s choice of other ways of protecting rights and interests that are not legally binding and that are more effective.
The article draws attention to the fact that the actual issue of judicial practice remains the problem of choosing methods of protection other than those requested by the person whose right has been violated. At the same time, it should be noted that the CAS of Ukraine and other legislation do not establish such limits. It is noted that when going beyond the limits of claims and choosing other methods of protection, the court must comply with the principles and international standards of judicial proceedings, the requirements of material and procedural law, the specifics of a specific case, put forward claims and their justification, administrative-legal status and powers of response, position the plaintiff , moral norms and other factors. At the same time, the administrative court must be guided by the principle of the rule of law, proceed from the goals and objectives of administrative proceedings, use judicial practice, reflect the analogy of the law or the analogy of the law. To conclude that the methods of protection of the subjective rights and interests of individuals in administrative proceedings are differentiated in the material- legal (consolidation in the law) and procedural component (judicial discretion). At the same time, applying judicial discretion and making discretionary decisions of the judge, guided by the rule of law, his reasoned choice between alternative types of ways to protect the violated subjective right or interest.
Impact of COVID-19 pandemic on the diagnosis of patients with laryngeal cancer
Authors: Walasek Marzena , Ziemba Michał , Perko Agnieszka , Zomkowska Edyta , Bielecki Paweł , Sieśkiewicz Andrzej 
Published: December 2023

IntroductionPatients’ access to public healthcare has been limited during the COVID-19 pandemic. The psychological factor – the fear of patients and medical staff of infection, especially before the introduction of vaccinations – had also a negative impact on the diagnostic and therapeutic procedures.AimThe aim of the study was to assess the impact of the COVID-19 pandemic on the degree of advancement of laryngeal cancer in patients referring for diagnosis and treatment to a IV-level clinical referral hospital.Material and methodsThe medical documentation of patients presenting to IVth level reference clinical hospital was retrospectively analyzed in pre-, during and post-pandemic period of time. The total number of patients presenting to the emergency department (ED), inclusive of those receiving otolaryngological consultation, patients diagnosed with laryngeal cancer and advancement stage of disease was assessed. Additionally the comprehensive count of diagnostic and therapeutic procedures pertaining to the larynx and trachea, during the three above mentioned periods of time was performed.Results and discussionThe study revealed a significant decrease in the number of patients presenting to the ED during the pandemic, with a more pronounced drop among otolaryngological patients. The number of patients with laryngeal tumor treated in our hospital as well as the number of laryngeal diagnostic and therapeutic procedures remained stable throughout analysed periods of time. During pandemic period significant drop of patients with early-stage (T1) laryngeal cancers was observed.ConclusionsDespite maintained surgical activity in level IV reference hospital, fewer patients with early stage of laryngeal cancer (T1) were diagnosed and treated during pandemic.
Методика навчання в умовах гібридних загроз
Authors: Балашов Едуард Михайлович , Білоконь Михайло Вячеславович , Борозенцева Тетяна Валеріївна , Головянко Марія Валентинівна , Гришко Світлана Валеріївна , Жовтенко Тарас Григорович , Карпенко Оксана Олександрівна , Копієвська Ольга Рафаілівна , Котуков Олександр Анатолійович , Худ Павло 
Published: December 2023

Посібник з методики навчання в умовах гібридних загроз створений як один із результатів проєкту WARN “Академічна протидія гібридним загрозам”, за фінансової підтримки програми ЄС Еразмус+, №610133-EPP-1-2019-1-FI-EPPKA2-CBHE-JP.
Мета проєкту полягає у підвищенні рівня національної безпеки шляхом подолання нестачі суспільних безпекових сервісів, яка виникла через появу гібридних загроз. Це – загрози нового типу, вони створюються скоординованими та синхронізованими діями, які свідомо спрямовані на системні вразливості демократичних держав та інститутів за допомогою широкого спектру засобів. Головною вразливістю гібридних загроз стає демократичний процес прийняття рішень та всі, хто бере в ньому участь. Люди опиняються незахищеними, якщо не вміють розпізнавати гібридні загрози, визначати не локальну, а загальну мету гібридних впливів, а також – об’єднувати зусилля та захищати свій робочий та соціальний простір від гібридних загроз. Для ефективної протидії цьому новому типу загроз проєкт WARN запровадив превентивне навчання та підготовку громадян як агентів захисту. Це стає можливим завдяки додаванню до будь-якої освітньої програми унікальної компетентності, що спрямована на вміння виконувати свої професійні та громадські обов’язки в неочікуваних, непрогнозованих, навіть – в екстремальних ситуаціях, спричинених гібридними загрозами. Специфічна методика навчання є невід’ємною складовою формування такої компетентності, бо саме вона дозволяє напрацьовувати навички комплексного захисту та протидії гібридним загрозам.