bluuebunny/crossref_metadata_2025_split huggingface dataset:
Taxation of a lawyer’s income: the practice of the Republic of Poland
Authors: Borshchevskyy O. 
Published: September 2023

The national legislation in the area of taxation of lawyer’s income is at the stage of legal regulation change. This is caused by a number of factors, including internal factors related to ensuring the independence of the legal profession, eliminating discrimination against a lawyer as a self-employed person compared to entrepreneurs, and external factors such as a pandemic and war.
Orientation in the legal settlement of this issue should be directed to the practice of the countries of the European Union.
The experience of the Republic of Poland, which borders our country, survived the communist regime, the total control of the USSR, and became a member of the European Union in 2004 can be positive for Ukraine.
Today, draft laws in Ukraine propose to allow lawyers to have the right to choose between the general and simplified taxation system.
This is a novelty in the settlement of the issue of taxation of self-employed persons, which includes lawyers in accordance with the requirements of the current Tax Code of Ukraine.
The experience of the countries of the European Union in the legal definition of this issue can be a reference point for changes in national legislation in approaches to the system of taxation of self-employed persons.
The Republic of Poland, which for a long time did not make changes to the issue of lawyer taxation and was guided by the Law on Advocacy of 1982 and the Law on Personal Income Tax of 1991, maintaining conservatism throughout these years, nevertheless changed its approach to the legal settlement of this issue. Economic changes in the middle of the country, external factors, the pandemic caused changes in the approach to the taxation of a lawyer’s income in Poland. Ukraine is experiencing similar changes. Despite this, new challenges have arisen for our country due to the started war in which Ukraine is defending its independence.
Today, a lawyer in Poland has the right to choose between taxation systems: to be on the general taxation system or to pay a one-time tax.
Therefore, this article focuses on the taxation of a lawyer’s income in the Republic of Poland. Legal regulation of this issue is outlined, changes in the legislation are elaborated.
This article is an attempt to reveal the experience of the Republic of Poland in the field of taxation of the lawyer’s income, analyze the introduced changes and single out positive points for the experience of Ukraine.
Institutional mechanisms for ensuring international cooperation in the field of ensuring the use of atomic energy for peaceful purposes
Authors: Les I. 
Published: September 2023

The legal nature of international cooperation in the sphere of the use of atomic energy for peaceful purposes determines different levels of interstate cooperation. The institutional level provides for the solidarity of the activity of the subjects of international law within the framework of the functioning of special platforms, international organizations, such as the IAEA, NEA OECD, Euratom, etc. Institutional cooperation is carried out both at the international and regional levels. In the course of the research, it was established that the institutional level of international cooperation is manifested in a wide number of different forms, which provide a different format of interaction of its subjects, create optimal conditions for the implementation of the tasks set before them. In this, active forms of interaction significantly prevail over passive ones. The priority goal of cooperation in the field of the use of atomic energy for peaceful purposes is to ensure the safety of this activity. The study of legal support for the safety of the use of atomic energy for peaceful purposes allowed us to determine specific forms of cooperation between states: legal support for informational cooperation, normative-legal and normative-technical cooperation.
The article analyzes the substantive features of the concept of «international cooperation in the field of ensuring the safety of the use of atomic energy for peaceful purposes», for which doctrinal approaches to determining the levels and forms of international cooperation are considered, the substantive content of legal support for this activity is established, as well as the peculiarities of the institutional level of international cooperation . The description of the main areas of activity of the International Atomic Energy Agency, the Organization for Economic Cooperation and Development Nuclear Energy Agency, the World Association of Nuclear Power Plant Operators and the European Atomic Energy Community is provided, their goals and measures to ensure the safety of the peaceful use of atomic energy are defined. The content of the legal instruments used both at the global and regional levels to establish effective forms of interaction between states in the field under consideration is disclosed.
Update of the word in the interdisciplinary discourse of the theory and philosophy of law
Authors: Gorban O. 
Published: September 2023

The problem of insufficient language training of applicants and therefore graduates for higher legal education in Ukraine is being updated. They are not offered to study methodologically significant sciences for jurisprudence, in particular semantics, legal linguistics, hermeneutics. Hence, there are gaps in program learning outcomes, errors in law-making, legal evaluations, and explanations of legal phenomena and processes. Inattention to the primary meaning of the word is caused by a shortcoming of the current Standard of the Bachelor’s level of higher legal education of Ukraine: the absence of the need to know and understand the peculiarities of law-making in the list of program learning outcomes. Its linguistic excellence determines the quality of implementation and application of law.
Analysis the author’s own teaching experience and of the results of studies of individual aspects of the problem by scientists T.I. Dudash, S.I. Maksymov, A.S. Tokarska and others. revealed the urgent need to normalize the contradictory situation in the legal terminology of Ukraine, where Ukrainian and foreign language terms of different meanings are chaotically combined. In particular, it is necessary to take into account the significant differences in legal naming and legal understanding between the continental European and Anglo-American legal systems, with an orientation towards the first as close to the legal traditions of Ukraine. The experience of preserving special national traditions of legal naming and legal understanding in the legal linguistics of the leading EU states – Germany and France – is important. For quality training of Ukrainian lawyers, it is necessary to improve their professional language culture. In particular, supplement the Standard with a separate learning outcome: «the need to know and understand the peculiarities of law- making». The integrated discipline «Theory and philosophy of law» with parallel teaching of the course «Ancillary legal disciplines» should be introduced into the curricula of the specialty «Law» in the first year. Teaching philosophy of law in the fourth year separate from legal theory is illogical. Compile an encyclopedic dictionary of the Ukrainian legal language, give it legal force in the training and practice of law-making and law-enforcing bodies. Focus on continental European law, preserving the uniqueness of the Ukrainian language of law from excessive foreign language borrowings.
Legal argumentation in the court: native experience and foreign practice
Authors: Orel V. 
Published: September 2023

The article is devoted to highlighting domestic experience and foreign practice of legal argumentation in court proceedings. The Great Legal Encyclopedia defines legal argumentation as the process of giving arguments legal meaning and establishing relationships between them, which acquires jurisprudence. forms when harmonizing logical rules with legal norms.
It is stated that legal reasoning in court decisions is mandatory, since the acceptability of legal decision- making depends on the procedures of argumentation and the desire to achieve the truth in law. Therefore, the justice of court decisions is determined by their compliance with the requirements of legality, reasonableness and motivation.
It is established that an argument is a statement containing premises and a conclusion, not all of which are expressed in real arguments. In legal argumentation, evidence is an auxiliary tool of argument.
In practical discourse, in order to achieve the criteria of rationality and correctness, there is often a need to apply special knowledge, the bearers of which are experts. Opinions of experts provided within the limits of the examination appointed by the court are sources of evidence.
Evidence must be proper, admissible, reliable, sufficient. That is why forensic experts involved in the judicial process must possess the skills of argumentation and oral communication, be professional, authoritative, and their conclusions substantiated and impartial. That is, the rules of legal discourse and the principles of legal argumentation necessarily apply to the judicial expert, who appears as one of the subjects of argumentation.
It was found that domestic courts do not always trust the conclusions provided by experts. The results of a psychophysiological diagnosis of a person using a polygraph do not provide advantages in proof, but «are taken into account, along with other evidence».
Involvement of experts in the legal process does not always provide grounds to include the conclusions they provide in the evidence base, let alone consider them as real arguments. There is a need for legislative regulation of the issue of the possibility of the participation of a polygraph specialist in the legal process.
The evidence practice was outlined and the role of expert witnesses in Italy was clarified. Thus, in Italian civil proceedings there are two types of experts: the judicial technical expert appointed by the judge (CTU) and the expert appointed by the parties (CTP). The expert should not have any interests related to the proceedings. The appointed expert must agree to his own appointment and can reject it only for valid reasons assessed by the judge.
The right to mediation as a social service: problems of implementation in territorial communities of Ukraine
Authors: Yaremko O. 
Published: September 2023

The article examines the issues of implementing the right to mediation as a social service in the territorial communities of Ukraine. It is specified that the right to mediation was reflected in the law about twenty years ago and is associated with the development of social policy in Ukrainian society, oriented towards international and European standards.
It is proved that the inconsistency of the legislator in the social services field has become one of the problems of exercising the right to mediation. From the very beginning, mediation was recognized as the second stage of the social service of intermediation (mediation) at the level of by-laws, and the State Standard was approved to ensure the sufficient provision of this service (State Standard of Social Service of Intermediation (Mediation), 2016). The Law of Ukraine, «On Social Services», adopted in 2019, recognized mediation and intermediation as two separate «basic» social services but did not make any changes that would lay the foundations for a state standard for mediation as an independent social service. As for the Classifier of Social Services approved in 2020, the list of social services provided only uses the term «intermediation» as the name of the social service. However, the term «mediation» is used to describe the place of provision of the social service «intermediation». Such legislative contradictions and terminological inconsistencies affect the work of local self-government bodies, which are obliged to exercise their powers to ensure the provision of social services only on the grounds, in the manner and within the limits provided for by the Constitution and laws of Ukraine.
It is emphasised that the approach to the interpretation of mediation as the second stage of social intermediation (mediation) stated in the State Standard is «outdated», as it does not comply with the provisions of paragraphs 10, 18 of Part 6 of Article 16 of the Law of Ukraine «On Social Services», and negates the right to free choice of a social service provider (the right to choose a mediator rather than an intermediary immediately), as well as the right to ensure the best interests of individuals/families in need of social mediation.
The article focuses on the problem of low awareness of both the population and officials/relevant employees of local self-government bodies on mediation (its essence and features, mediability of disputes, search and engagement of mediators, etc.), as well as on the latter’s obligation to actively inform the population about the social service of mediation and provide advice on the exercise of the right to receive it.
Scots pine stands in the Left-Bank Forest-Steppe of Ukraine
Authors: Garmash Anna V. , Gordiyshenko Alyona Yu. , Borysenko Oleksandr I. , Pyvovar Tetiana S. 
Published: September 2023

Abstract

The article presents the results of the research on the features of Pinus sylvestris L. condition and productivity in forest stands of the Left-Bank Forest-Steppe of Ukraine (in Kharkiv and Sumy regions) for 2006–2021. The study was carried out using the ‘Forests of Ukraine’ Database as of 01.01.2017, and the results of field research at 30 temporary sample plots (TSP), 3 permanent sample plots (PSP) (in 2006–2018), and 13 monitoring plots (2009–2021). Generally accepted methods and new standards were used.
The dynamics of forestry and evaluation indicators of Scots pine stands at sample plots were analyzed and compared with high-productive Scots pine stands. The characteristics of natural regeneration are given. It was revealed that the age structure of pine stands is not optimal: there is an excess of middle-aged stand areas.
Changes in the structure and development of managed Scots pine stands with respect to changing environmental conditions were observed for 2009–2021. Studied forest stands showed a tendency for negative changes in stand structural characteristics related to regeneration and growth.
Drought mainly in combination with even medium anthropogenic impact can further worsen the health status of Scots pine stands in lowland areas of the Left-Bank Forest-Steppe of Ukraine. Thus, the formulation of forest management measures to mitigate the impact of these stress factors is needed.
KARAKTERISTIK DAN PROPORSI TRAUMA MASA KANAK PADA REMAJA DI KOTA DENPASAR
Authors: Puriani Desak Nyoman , Sri Diniari Ni Ketut , Sri Diniari Ni Ketut , Jaya Lesmana Cokorda Bagus , Ernawati Desak Ketut 
Published: September 2023

Trauma masa kanak dikaitkan dengan penganiayaan yang menimbulkan penderitaan bagi yang mengalaminya. Penganiayaan anak merupakan tantangan global yang mendesak. Di seluruh dunia banyak anak yang dihadapkan pada pengalaman yang melecehkan atau pengabaian yang melanggar hak-hak mereka dan konsekuensinya tidak hanya pada aspek biologis juga aspek kesehatan fisik, mental dan perilaku anak yang mengalaminya dan bisa bertahan hingga masa dewasa. Tujuan dari penelitian ini adalah untuk mendapatkan proporsi trauma masa kanak pada siswa SMA di Denpasar. Sampel data tentang karakteristik demografi dan proporsi trauma masa kanak. Data diambil dengan kuesioner tentang demografi dan trauma masa kanak menggunakan Kuesioner Trauma Masa Kanak(Childhood Traumatic Questionairre). Sebanyak 104 siswa berpartisi dalam penelitian ini dengan usia paling banyak umur 17 tahun (63,5%), jenis kelamin perempuan (75%), tinggal di Denpasar (90,4%), status perkawinan orangtua menikah (85,6%), dan tinggal dengan orang tua utuh (85,6%). Disimpulkan proporsi trauma masa kanak yang dilaporkan yaitu kekerasan fisik 47,1%, sakit/terluka parah 41,3%, pengalaman perubahan tiba-tiba yang merubah kepribadian 36,5%, ditinggal orang terdekat 27,9%, pengabaian 27,9%, perubahan situasi orang tua 15,4%, dan pelecehan seksual 13,5%. Diperlukan penelitian lebih lanjut untuk pencegahan terjadinya trauma yang pada masa kanak sebelum terjadi dampak yang tidak diinginkan bagi generasi masa depan.
Kata kunci : trauma masa kanak, remaja, karakteristik, proporsi.
Apa yang Menjadikan Remaja Indonesia Bangga Terhadap Bangsanya?
Authors: Vatin Nurva Dillatul , Sartana Sartana 
Published: September 2023

Kebanggaan seseorang terhadap bangsanya merupakan pilar utama penopang keberadaan dan keberlangsungan negara tersebut. Anak-anak muda Indonesia yang tumbuh di era demokrasi digital cenderung mengembangkan identitas nasional dan sumber kebanggaan nasional yang khas dibanding generasi sebelumnya. Sayangnya, sejauh ini, berbagai hal yang menjadi sumber rasa bangga pemuda Indonesia terhadap bangsanya tersebut masih jarang dieksplorasi. Penelitian ini bertujuan untuk mengungkap berbagai hal yang menjadi sumber kebanggaan nasional remaja di Indonesia. Sekitar 385 responden (usia 18 – 21 tahun) yang terdiri dari 313 perempuan dan 72 laki-laki terlibat dalam penelitian ini. Data dalam penelitian ini dikumpulkan dengan menggunakan kuesioner terbuka berisi satu pertanyaan, “Apa yang membuat Anda merasa bangga sebagai warga negara Indonesia?”. Kuesioner tersebut disebarkan secara daring di berbagai media sosial. Data dianalisis menggunakan teknik analisis tematik. Temuan penelitian ini menunjukkan bahwa remaja Indonesia bangga terhadap bangsanya karena keberagaman budaya, suku bangsa, bahasa, agama dan kuliner di Indonesia, sumber daya alamnya yang kaya dan indah, serta iklim Indonesia yang baik. Selain itu, remaja Indonesia juga bangga dengan kualitas dan karakter orang Indonesia, serta sejarah dan perjuangan pahlawan. Berbagai prestasi yang dicapai oleh bangsa Indonesia juga menjadi sumber kebanggaan lain remaja Indonesia. Temuan penelitian ini mengindikasikan bahwa sumber kebanggaan nasional remaja Indonesia lebih pada hal-hal yang sifatnya terberi daripada sesuatu yang dicapai bangsa Indonesia.
Kata kunci: Remaja, Kebanggaan Nasional, Identitas Nasional, Keberagaman, Orang Indonesia.
Medidas de segurança
Authors: Goldfeld Patrícia Rivoire Menelli , Repsold Paulo Roberto 
Published: September 2023

As medidas de segurança são aplicadas aos indivíduos que praticaram crimes e por serem padecentes de transtornos mentais não podem ser considerados responsáveis por seus atos e por conta deste motivo os mesmos devem ser tratados e não punidos. O tratamento não é considerado uma pena, mas sim uma forma de cura ou de intervenção caso não haja a possibilidade de recuperação do paciente, afim de torna-lo apto ao convívio em sociedade.
Debate sobre psicofobia
Authors: Silva Antônio Geraldo da , Bueno João Romildo Fanucci , Minervino Alfredo José , Calil Helena Maria , Vasconcellos Maria de Fatima Viana de , Gigliotti Analice de Paula , Camara Fernando Portela , Coronel Luiz Carlos Illafont , Ribeiro André Luis Simões Brasil 
Published: September 2023

Cerca de 400 milhões de pessoas no mundo sofrem de transtornos mentais segundo dados divulgados pela Organização Mundial de Saúde. A maioria destas pessoas sofrem ou já sofreram psicofobia e inclusive demoraram a procurar ajuda médica por conta do preconceito. A Associação Brasileira de Psiquiatria busca todos os dias conscientizar as pessoas que a psicofobia deve ser combatida e a importância de procurar ajuda médica ao menor sinal. Como resultado da sua luta o dia 12 de abril agora é marcado por ser o dia de enfrentamento à psicofobia.
Thecal sac ligation in the setting of thoracic spondyloptosis with complete cord transection
Authors: Vazquez Sima , Houten John K. , Stadlan Zehavya T. , Greisman Jacob D. , Vaserman Grigori , Spirollari Eris , Sursal Tolga , Dominguez Jose F. , Kinon Merritt D. 
Published: September 2023

Background:
Traumatic spondyloptosis (TS) with complete spinal cord transection and unrepairable durotomy is particularly rare and can lead to a difficult-to-manage cerebrospinal fluid (CSF) leak.

Methods:
We performed a systematic review of the literature on TS and discuss the management strategies and outcomes of TS with cord transection and significant dural tear. We also report a novel case of a 26-year-old female who presented with thoracic TS with complete spinal cord transection and unrepairable durotomy with high-flow CSF leak.

Results:
Of 93 articles that resulted in the search query, 13 described cases of TS with complete cord transection. The approach to dural repair was only described in 8 (n = 20) of the 13 articles. The dura was not repaired in two (20%) of the cases. Ligation of the proximal end of the dural defect was done in 15 (75%) of the cases, all at the same institution. One (5%) case report describes ligation of the distal end; one (5%) case describes the repair of the dura with duraplasty; and another (5%) case describes repair using muscle graft to partially reconstruct the defect.

Conclusion:
Suture ligation of the thecal sac in the setting of traumatic complete spinal cord transection with significant dural disruption has been described in the international literature and is a safe and successful technique to prevent complications associated with persisting high-flow CSF leakage. To the best of our knowledge, this is the first report of thecal sac ligation of the proximal end of the defect from the United States.
Infant-type hemispheric glioma occurring at the cervicomedullary region in a 5-month-old infant: A case report with a special emphasis on molecular classification
Authors: Yamada Erika , Muroi Ai , Suzuki Ryoko , Kino Hiroyoshi , Sakamoto Noriaki , Tsurubuchi Takao , Ishikawa Eiichi 
Published: September 2023

Background:
High-grade gliomas in infancy are uncommon and have different clinical and molecular characteristics from those in adults. Recently, advances in molecular diagnostics have made progress in determining treatment strategies; however, the robust treatment has not yet been elucidated. We, herein, present a case of infantile glioma occurring at the cervicomedullary region.

Case Description:
A 5-month-old infant developed left upper limb weakness and torticollis at 3 months of age. Magnetic resonance imaging revealed T2 hyperintensity from the medulla oblongata to the upper cervical cord. She underwent a biopsy for the lesion and pathological examination findings confirmed the presence of a high-grade astrocytoma with IDH wildtype-, H3K27M wildtype-, BRAF wildtype-, and ETV-NTRK3 fusion-positivity. Postoperatively, she underwent chemoradiotherapy, but she had marked tumor growth during the treatment. According to the new World Health Organization classification, the patient’s tumor is an infantile “hemispheric” glioma.

Conclusion:
The characteristics and prognosis of NTRK-fused glioma are not fully understood, it is noteworthy that these tumors commonly occur in the brainstem. Further studies are needed to determine the prognosis of each tumor type and its sensitivity to treatment. This information will help in the reclassification of the tumors and identification of the precise treatment of this rare type of tumor.