bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Role of Valuation Specialists in Audits of Fair Values and Potential for Change under Amended Public Company Accounting Oversight Board Standards
Authors: Griffith Emily E. , Hammersley Jacqueline S. 
Published: June 2022

SUMMARY
The PCAOB recently implemented amended standards on the use of valuation specialists. We report interviews with 42 auditors and valuation specialists in which we describe the role of valuation specialists and problems during fair value audits under the original guidance. We evaluate whether the amended guidance will change practice and mitigate these problems. We find that specialists are more involved in fieldwork relative to planning and completion. Despite changes to communication and review requirements, specialists’ limited role in making conclusions relative to auditors will continue. Our analysis suggests the changes in standards are unlikely to meaningfully change practice. We expect little change because the amended standards will not increase specialists’ responsibility for outcomes or provide them additional guidance, they will not require auditors to acquire valuation knowledge, and they cannot reduce the inherent uncertainty in fair value settings. These issues underlie many of the problems in this area.
JEL Classifications: M40; M41; M42.
Specific issues of the emergence and development of human right to freedom of movement
Authors: Hryshchenko Yе. 
Published: June 2022

The article analyzes some stages of formation and development of the human right to freedom of movement, the features of the disclosure of its content in certain periods of statehood in Europe and in the homeland. The paper identifies the key determinants that influenced to the restriction of this right, identified difficulties in its full state recognition and regulation. The author pays special attention to the peculiarities of freedom of movement in the Roman Empire, medieval England and Germany, the emergence of the passport system in Europe and the Russian Empire and its impact on the development of the right to freedom of movement. The author found that the right to freedom of movement in ancient Rome could expand or narrow other important in particular political rights of the individual. Thus, settlement, permanent location as an
element of freedom of movement for a free person had status significance. According to the Grand Charter of Freedoms, it is a specific segment of the population that acts as an indicator of the right to move because cross-border relations in the private sphere at that time were primarily merchants. Trade becomes the material basis for the doctrinal consolidation of freedom of movement as it practically removes movement as something natural and profitable
The author has proven that the US Declaration of Independence clearly defines freedom of movement as self-evident, inherent in human nature which is beyond doubt and must be fought against its restrictions by the monarchy. The right to move is no longer just a legal value but a universal good. The introduction of the passport in 1857 in the Russian Empire shows that freedom of movement was limited by permission from the state in the form of a specific document, which was due to the need to control and supervise the movement of the population, especially peasants and burghers.
The article analyzes the normative legal acts of the Soviet state which had an impact on restricting the freedom of movement of certain categories of citizens, its connection to work. The right to move is now directly dependent on the performance of duties to the state.
Jurisprudence activity based theory: general characteristics
Authors: Bilozʹorov YE. 
Published: June 2022

The article is devoted to general characteristics of the activity based theory as a constituent of jurisprudence, a theory by means of which legal phenomena can be interpreted. It is emphasized that the activity based theory could be methodological means of knowledge of law that has not become the subject of comprehensive knowledge at present. It is noted that psychology has long considered the theory of activity as a constituent part of the epistemology of its subject, but there were not conducted comprehensive research of the activity based theory as a component of jurisprudence within the domestic legal science.
Attention is paid on three components of the theory of activity allowing us to consider it as a possible constituent of jurisprudence. The object is the first crucial feature of the activity based theory. Legal phenomena as dynamic phenomena are being the object of the activity based theory that in turn is a component of jurisprudence The second important characteristic feature of the activity based theory is the content The activity based theory is a system of knowledge about legal phenomena. This knowledge allows revealing the essence, functioning and legal phenomena’s development tendencies. The third significant characteristic feature of the activity based theory is the conceptual and categorical apparatus. It is noted that the terminology of the theory of activity largely includes terms inherent in everyday language, and such a feature of the theory of activity terminology has not interfered with the possibility of its use in explaining psychological phenomena.
It is summarized that the further national legal system development aimed at entering the European legal culture involves a change in the paradigm of perception of law, and interpretation of legal phenomena. One of the important means of ensuring the effectiveness of law and overcoming legal dogmatism is the jurisprudence activity based theory. The potential epistemological possibilities of the theory of activity in the field of law are determined by the inherent human nature of the desire for activity, coexistence in law and order, and the connection of law with the human state of mind. The jurisprudence activity based theory can be a means of interpreting of legal phenomena as dynamic phenomena. The social nature of law determines the variability of law that should correspond to the relations governed by legal norms. The jurisprudence activity based theory allows finding out legal phenomena’s origin, functioning and trends in their development.
Innovations of the legal protection of industrial designs
Authors: Tarasenko L. 
Published: June 2022

The article is dedicated to current issues of legal protection of industrial designs. There were analyzed the innovations concerning the legal regime of the industrial design introduced by the reform of the patent legislation (2020).
It is substantiated that the reform of patent legislation, which took place in 2020, has significantly changed the level of legal protection of industrial designs, bringing it closer to EU standards. It is proved that the introduction of two types of legal protection of industrial designs is justified: short-term for unregistered, long-term for registered. It is established that the scope of legal protection provided for a registered industrial design is determined by the image of the industrial design entered in the state register of industrial designs, and not by a list of its essential features. It is established that the degree of freedom of the author is taken into account to determine the scope of legal protection of an industrial design. Differences in the exercise of rights to registered and unregistered industrial designs are identified. It is substantiated that industrial design rights may be declared invalid in court or out of court. It is established that the out-of-court procedure for invalidation of industrial design rights consists in the submission by any person to the Appeals Chamber of NIPO a substantiated application for invalidation of industrial design rights in whole or in part on the basis of non-compliance with conditions of legal protection. The importance of the extrajudicial procedure for revoking an industrial design certificate in the framework of the post-grant opposition procedure, which is an effective mechanism for combating patent trolling (well-known designs are registered as industrial designs), has been proved. It is substantiated that the legislator did not pay attention to the peculiarities of the use of registered and unregistered industrial designs in the digital environment, the development of which is often ahead of the relevant legal regulation.
Digitalization of administrative services in Ukraine: problems and prospects of development
Authors: Krakovska A. , Babyk M. 
Published: June 2022

The article is devoted to clarifying and researching the current state and prospects of development of digitalization of administrative services in Ukraine as one of the main components of the formation of the service state.
The article defines that the main idea of digitalization of public services is to provide the population with administrative services in electronic form. An electronic administrative service is an administrative service provided to the subject of an application in electronic form by means of information and communication technologies.
In the course of the research, the views of various legal scholars on the current state of integration of administrative services into the digital environment were considered and analyzed. Emphasis is placed on the factors that actualize the process of improving the level of digitalization of administrative services in Ukraine.
The factors that contribute to the transition of our state to electronic administrative services have been studied. It is emphasized that the consequence of digitalization processes is the formation of a service state, namely a state whose main function is to protect the interests and meet the needs of citizens by serving them. The course chosen by Ukraine for the digitalization of administrative services is aimed at improving the quality of state and municipal services, as well as ensuring a high level of accessibility of such services.
In the process of analyzing the researched problem, it was concluded that currently Ukrainians cannot fully exercise their right to receive electronic administrative services, in view of the a number of procedural shortcomings, as well as gaps in legal regulation. The current state of legislative regulation of digitalization of administrative services in Ukraine, as well as the practice of obtaining electronic administrative services by citizens were considered. On the basis of which a number of recommendations have been made, the purpose of which is to increase the level of administrative services through the use of Internet technologies.
Victimological portrait of a victim of domestic violence
Authors: Ladichenko V. , Gulak O. , Artemenko O. 
Published: June 2022

In the context of the global pandemic, the number of cases of domestic violence is gradually increasing, which certainly requires special attention from society and the state and possible ways to minimize such cases. Given that the victim of violence will always need protection, it is necessary to understand the possible victimological portrait of the potential victim.
The aim of the article is a comprehensive analysis of the victimological portrait of the victim of domestic violence.
Methods of problem analysis. A set of general scientific (analysis, synthesis, experiment) and special legal (comparative legal, synergetic) methods was used in the study of the subject of the scientific article.
Results of the research. The study found that the increase in domestic violence in recent years has been directly correlated, including with the global Covid-19 pandemic. Therefore, it should be noted that in solving the problem of domestic violence, despite its sufficient degree of research, there are still no common theoretical and methodological approaches. It is determined that the victim of a criminal offense is a natural person who, as a result of or under the condition of his relationship with the offender, directly or indirectly caused physical, moral or property damage. The defining feature of a victim who has been harmed as a result of or in a relationship with a criminal will be the existence between them of the relationship that led to its victimization. It is argued that the main components of the so-called subsystems of criminological characteristics of a person who is a victim of violence should include the following: 1) socio-demographic qualities (gender, age, education, marital status, social ties); 2) moral and psychological characteristics that reflect a person’s perception of social values and social functions that he performs. It is concluded that the personality of a victim of criminal violence is charac- terized by a set of fairly stable typical socio-demographic and moral-psychological traits, which in interaction with external factors cause an increased opportunity for an individual to become a victim of criminal-violent behavior. signs of a criminal. Moreover, the analysis of the relationship between the offender and the victim allowed us to establish the main areas of prevention of violent crimes, and by complementing the study with information about the behavior of the victim, we identified the main victim behavior of a victim of violence.
Scientific novelty. The article provides a comprehensive description of the victimological portrait of the victim of violence, taking into account the latest legislative changes. The need to pay more attention to the psycho-emotional state of a potential victim of a violent offense is argued.
Practical significance. The results of this analysis can be used for further research in criminology, in particular the victimological characteristics of the victim of a potential violent offense.
"Impact du droit et de l’espace social sur les rapports du féminin et du masculin"
Authors:   FSJES-M, Université Hassan II Casablanca (Souad.rajeb@univh2c.ma), Rajeb Souad , Yahyaoui Mostafa ,   FSJES-M, Université Hassan II Casablanca (mostafa.yahyaoui@univh2c.ma)
Published: June 2022

This article aims to understand the transformation process of the hierarchical man / woman scale in everyday life. It is about delivering an interpretive battery to responses from the field on social change. For this, a comparison between two different geographical contexts was mobilized: the Oriental region (Periphery) and the Casablanca region (Center). The main feedback from the field survey tells us about (1) the fact that the status of women in local society is particularly dependent on the intersections and mutual influences of "geography of social proximity" and "gender". (2)
From the Fibonacci to Pell numbers and beyond via Dyck paths
Authors: Barcucci Elena , Bernini Antonio , Pinzani Renzo 
Published: June 2022

Abstract
In From Fibonacci to Catalan permutations, Barcucci et al., 2006, a journey by pattern avoiding permutations from the Fibonacci to Catalan sequences is illustrated. In this paper we make a similar journey, but on Dyck paths.
Using large random permutations to partition permutation classes
Authors: Bean Christian , Nadeau Émile , Pantone Jay , Ulfarsson Henning 
Published: June 2022

Abstract
Permutation classes are sets of permutations defined by the absence of certain substructures. In some cases permutation classes can be decomposed as unions of subclasses. We use combinatorial specifications automatically discovered by Combinatorial Exploration: An algorithmic framework for enumeration, Albert et al. 2022, to uniformly generate large random permutations in a permutation class, and apply clustering methods to partition them into interesting subclasses. We seek to automate as much of this process as possible.
Finding automatic sequences with few correlations
Authors: Jugé Vincent , Marcovici Irène 
Published: June 2022

Abstract
Although automatic sequences are very simple algorithmically, some of them have pseudo-random properties. In particular, some automatic sequences such as the Golay–Shapiro sequence are known to be 2-uncorrelated, meaning that they have the same correlations of order 2 as a uniform random sequence. However, the existence of ℓ-uncorrelated automatic sequences (for ℓ ⩾ 3) was left as an open question in a recent paper of Marcovici, Stoll and Tahay. We exhibit binary block-additive sequences that are 3-uncorrelated and, with the help of analytical results supplemented by an exhaustive search, we present a complete picture of the correlation properties of binary block-additive sequences of rank r ⩽ 5, and ternary sequences of rank r ⩽ 3.
Use of the Decision Tree Method in the Process of Creating Variants of Friendly Activities Within Staff Planning At the Tactical Level
Authors: Černý Jiří , Pitaš Jaromír 
Published: June 2022

Abstract
The military decision-making process (MDMP) plays a decisive role in planning an operation at the tactical level. The core of the whole process is a series of gradually performed activities (phases and individual planning steps), the second phase of which is the creation of variants of friendly activities (Courses of Action – COAs), in which the variants are prepared, analyzed and compared. During the creation of variants of activities, the staff (designated teams) prepares various variants which are then analyzed and compared. The aim of the preparation of variants is to determine one or more variants to accomplish the combat task (objectives of the operation). The variant then represents an acceptably developed plan for the anticipated adversary course of action (ACOA). The authors of the article focus on developing the use of the “decision trees” method in the preparation of variants of friendly activities. The authors attempt to examine the use of this systematic-analytical method for the preparation of variants of friendly activities, where decision-making takes place in several stages. The creation of variants is carried out according to NATO documents with the use of simulation methods, which can be incorporated into the stage decision-making process and used in combination with the decision tree method.
On the Power of Language in Military Leadership
Authors: Frăţilă Crina-Bianca 
Published: June 2022

Abstract
While a wide range of studies have analyzed and discussed different types and characteristics of military leadership, the present paper aims to explore military leadership with the help of contributions made by multidimensional and integrative theories that focus on military leadership discourse and leadership impacted social practices. Drawing upon military leadership communicative perspective and its interdependency with cognitive, behavioural and emotional components, as prerequisites of military leadership skills, the main goal of the present paper is to highlight the power of language in the transmission of military ideology in linguistic meaningful patterns.
The Impact of Increase in the Vertical Dimension of Occlusion on Nociception in Rats - A Preliminary Report
Authors: Milenkovic Jovana , Jovanovic Milica 
Published: June 2022

Abstract
Since the change in vertical dimension of occlusion (VDO) is extremely important in prosthetic dentistry, the aim of the study was to examine the effect of VDO increase on nociception parameters in rodent experimental model. The study was performed on seven experimental groups (6 animals per group) on male Wistaralbino rats: sham; 0.6/3, 0.9/3, and 1.2/3 groups where VDO was increased by 0.6, 0.9, and 1.2 mm (respectively), for three days; 0.6/20, 0.9/20, and 1.2/20 groups where VDO was increased by 0.6, 0.9, and 1.2 mm (respectively), for twenty days. The VDO raising protocols were performed as follows: on a day 1, following anaesthesia, a two-phase impression was taken with addition silicones; on a day 3, the cementing process for both maxillary incisors and inside crowns preparation was performed, and cementing zirconium crowns, manufactured using CAD-CAM technology, were applied. The behavioural testing (the tail flick and hot plate test) was performed on day 3 and 20. The results obtained in the tail flick test suggest that the raise in VDO in the early phase induced increased sensitivity to pain in a stepwise manner, while this hyperalgesic effect was diminished in a timedependent manner. The stepwise increase in VDO also resulted in significant decline in the pain tolerance with the higher VDO (0.9 and 1.2 mm) in the hot plate test that persisted after twenty days in 1.2/20 group. It seems that VDO elevation is sufficient to produce hyperalgesic effect in this experimental model, which may be attenuated in time-dependent manner.
Levantamento de Indicadores Socioambientais da Bacia Hidrográfica do Rio Irituia, Pará: uma Contribuição para a Gestão de Recursos Hídricos na Amazônia Legal Brasileira
Authors: Costa Diego de Mendonça 
Published: June 2022

Socio-environmental inequalities resulting from the inefficiency of the water management models instituted in the Brazilian Legal Amazon compromise biomes and local populations on a daily basis. Based on this context, the objective of this paper was to draw a profile of the current reality of the Irituia River watershed, located in the Northeast of the state of Pará, through a survey of socio-environmental indicators, in order to contribute to discussions about planning, management and water governance in the Amazon region. The methodology used was the Technique of Performance Scale (TED) adapted for watershed analysis. After evaluating nine pressure/impact indicators and three impact/response indicators, it was found that the basin is exposed to high levels of pressure and socio-environmental impact and has low levels of positive responses to such stimuli. It was concluded that there is a need to encourage the implementation of legal instruments and public actions that safeguard the natural characteristics of the springs belonging to the basin, ensure the provision of quality sanitation and supply services to the local population and encourage their effective participation in the management of its waters.Keywords: Amazon; water management; sustainable development; socio-environmental impacts. Levantamento de Indicadores Socioambientais da Bacia Hidrográfica do Rio Irituia, Pará: uma Contribuição para a Gestão de Recursos Hídricos na Amazônia Legal BrasileiraR E S U M OAs desigualdades socioambientais provenientes da ineficiência dos modelos de gestão hídrica instituídos na Amazônia Legal brasileira comprometem diariamente biomas e populações locais. Baseando-se neste contexto, objetivou-se traçar um perfil da atual realidade da bacia hidrográfica do rio Irituia, situada no Nordeste do estado do Pará, através do levantamento de indicadores socioambientais, com o intuito de contribuir para as discussões acerca de planejamento, gestão e governança hídrica na região amazônica. Trabalhou-se com a metodologia da Técnica da Escala de Desempenho (TED) adaptada para a análise de bacias hidrográficas. Como resultados, após a avaliação de nove indicadores de pressão/impacto e três indicadores de impacto/resposta, constatou-se que a bacia encontra-se exposta a altos níveis de pressão e de impacto socioambientais e possui baixos níveis de respostas positivas a tais estímulos. Concluiu-se que existe a necessidade de incentivar a implementação de instrumentos legais e ações públicas que salvaguardem as características naturais dos mananciais pertencentes à bacia, assegurem a prestação de serviços de saneamento e abastecimento de qualidade para as populações locais e que estimulem a participação efetiva destas na gestão de suas águas.Palavras-chave: Amazônia; gestão hídrica; desenvolvimento sustentável; impactos socioambientais.