The learning and practice of accounting in recent times has been impacted by digital technologies such as artificial intelligence (AI), blockchain, enterprise resource planning (ERP) systems, cloud platforms, and data analytics. Existing studies have been examined in specific contexts, yet the comprehensive study of their global intellectual structure and links to sustainability is underexplored. The study focuses on conducting a bibliometric analysis of 7,302 Scopus-indexed publications from 2000 to 2024 at the intersection of digital transformation, accounting information systems (AIS), information technology (IT), and sustainable development. VOSviewer was used for network visualization, and Excel was employed for descriptive analysis to track publication trends, leading journals, authors, institutions, and countries and to map co-authorship, co-citation, and keyword co-occurrence networks. The findings show a rise in research output after 2017, motivated by interest in blockchain, AI, and ESG-related reporting. While emerging hubs such as Indonesia and India are gaining prominence, the United States and China dominate global output. The intellectual framework of the discipline is grounded in traditional information systems theories (TAM, TPB, and the IS success model), organizational viewpoints (resource-based perspective), and accounting-specific applications, but contemporary trends include machine learning, blockchain, and sustainability. Progression in the theme shows a shift from studies on ERP and MIS adoption towards advanced analytics, fintech, and the integration of ESG factors. Still, the reliance on the Scopus database and the limitation to English-language publications narrow the scope of the study to ignore publications in languages other than English; therefore, future studies should expand database coverage and integrate bibliometric mapping with systematic content reviews.
O presente estudo possui como temática o confisco alargado, mecanismo que, a partir da introdução do artigo 91-A ao Código Penal pela Lei 13.964/19, passou a figurar como novo efeito extrapenal da condenação. O dispositivo autoriza, em determinados casos, o perdimento de bens incompatíveis com a renda lícita do condenado, mesmo que desvinculados da conduta criminosa concretamente considerada. A análise é voltada especificamente à exposição de motivos do chamado “Pacote Anticrime”, a fim de demonstrar a incongruência do texto legal, não apenas com os princípios constitucionais penais, mas também com as próprias justificativas apresentadas, à época, para sua implementação.
Criminal law and procedure, Social pathology. Social and public welfare. Criminology
Este artículo analiza la incorporación de las nuevas tecnologías para la vigilancia de las migraciones y las fronteras en Argentina durante 1981-2001. En términos metodológicos, se tomó información de documentos oficiales (decretos, contratos y concursos públicos), así como de entrevistas semiestructuradas a personal del Ministerio del Interior y la Dirección Nacional de Migraciones. También se tuvo en cuenta las intervenciones de especialistas y parlamentarios expertos que participaron en la Comisión de Población y Recursos Humanos de la Cámara de Diputados entre 2000 y 2002. Los hallazgos sugieren que la incorporación de nuevas tecnologías para el control migratorio y fronterizo se relacionan, por un lado, con la prevalencia de medidas estandarizadas de legibilidad en el largo plazo, y por otro, con los procesos de securitización de la “inmigración limítrofe” que estarían destinadas a proteger el “orden social” en Argentina.
BackgroundGiven the etiological complexity of cognitive impairment, no effective cure currently exists for precise treatment of dementia. Although scholars have noted tourism’s potential role in managing cognitive impairment and mild dementia, more robust empirical investigation is needed in this area. This study aimed to examine the associations between tourism and cognitive impairment and dementia in older Chinese adults.MethodFrom a nationwide community-based cohort, 6,717 individuals aged ≥60 were recruited from 2011 to 2014, of whom 669 (9.96%) had had at least one tourism experience in the 2 years prior to enrollment. All the participants were then prospectively followed up until 2018. The association between tourism and cognitive impairment was examined by the Cox proportional hazards regression model. The adjusted hazard ratio (aHR) and its 95% confidence interval (CI) were calculated to evaluate the effect of tourism experience on cognitive impairment and dementia.ResultsA total of 1,416 individuals were newly diagnosed with cognitive impairment and 139 individuals with dementia onset during follow-up. The incidence of cognitive impairment was significantly lower among participants with tourism experiences (316.94 per 10,000 person-years) than those without such experiences (552.38 per 10,000 person-years). Cox regression showed that tourism decreased the risk of cognitive impairment (aHR = 0.69, 95% CI: 0.41–0.62) when adjusted for behavioral covariates and characteristics. Compared with participants without tourism experiences, those with 1, 2, and ≥3 tourism experiences had a lower risk of cognitive impairment with the aHRs of 0.72 (95% CI: 0.52–0.99), 0.65 (0.42–1.01), and 0.68 (0.44–0.98), respectively. Tourism experiences also reduced participants’ risk of dementia (aHR = 0.41, 95% CI: 0.19–0.89).ConclusionOur findings demonstrated associations between tourism and reduced risks of cognitive impairment and dementia in older Chinese adults. Thus, tourism could serve as a novel approach to dementia prevention.
SUMARIO: 1. EL SISTEMA ADMINISTRATIVO AUTONÓMICO: 1.1. Nacimiento, traspaso de efectivos y medios materiales; 1.2. Diversidad de tipologías organizativas.—2. AUTONOMÍA POLÍTICA, POTESTAD DE AUTOORGANIZACIÓN Y LÍMITES DERIVADOS DE LA LEGISLACIÓN ESTATAL: 2.1. Autonomía política y autoorganización; 2.2. La incidencia de los principios de estabilidad presupuestaria y unidad de mercado en la organización autonómica.—3. LA LEGISLACIÓN DE RÉGIMEN JURÍDICO AUTONÓMICA: 3.1. Las previsiones de los estatutos de autonomía; 3.2. Leyes autonómicas de régimen jurídico de las Administraciones y de sus sectores públicos.—4. LAS ADMINISTRACIONES AUTONÓMICAS: 4.1. Estructura orgánica central y periférica; 4.2. La actividad exterior de las CCAA; 4.3. Algunos procesos de innovación y mejora organizativa en las Administraciones autonómicas.—5. LOS SECTORES PÚBLICOS AUTONÓMICOS. TIPOLOGÍA DE ENTES INSTRUMENTALES.—6. BIBLIOGRAFÍA: 6.1 Bibliografía citada: 6.2. Bibliografía complementaria recomendada.
Law in general. Comparative and uniform law. Jurisprudence, Public law
The subject of the study is the norms of administrative legislation regulating the territorial features of public administration in Russia. The chosen topic receives a certain update against the background of the formation of the definition of "system of public authority", which is not fully covered at the doctrinal level. The purpose of the study is to assess the current state of legal regulation of the activities of territorial bodies of federal executive bodies. In the context of the functioning of the power vertical, there is a need to unify their administrative and legal status, since the unity of the public authority system is the achieved result of the constitutional reform of 2020. Methodology and research methods. As the basis of the research methodology, the author chose the formal legal method, based on the established principles of dialectical cognition. With its help, the non-transparency of the organization of territorial bodies exercising the fullness of state administration in the subjects of the federation was revealed. The main scientific results of the study are built around the hypothesis of excessive institutionalization of the territorial and central divisions of the executive authorities with the priority of subordinate legal regulation. It has been proved that in this case, both the efficiency of public administration and the trust in public law institutions on the part of civil society may decrease. Conclusions. Based on the legal nature of the territorial bodies of the federal executive authorities, it can be concluded that they are in hierarchical subordination, but at the same time they are endowed with the full implementation of the powers attributed by law to their jurisdiction. In the absence of a single normative act that would detail the constitutional foundations for the exercise of public authority, most of them are established in the manner prescribed by the normative act issued by the entity that manages the activities of the relevant federal executive authority. This practice has hidden defects that reduce the effectiveness of public administration. The best way to create a transparent mechanism of public administration is to abandon the practice of legal regulation of the administrative and legal status of the territorial bodies of federal executive authorities by by-laws. By-laws may have a certain potential in terms of the distribution of powers within the structure of the territorial body of the federal executive authority, however, “status” norms should be present in the provisions of a separate federal law regulating the procedure for the establishment, transformation and liquidation of the territorial bodies of the federal executive authority.
In the context of the increasing poverty rate due to the COVID-19 pandemic, it has become more difficult than ever to access housing opportunities. However, housing is a vital requisite for keeping oneself safe from the infection risk. Increasing poverty can increase homelessness and consequently the transmission of COVID-19. In addition, crowded and unsanitary living conditions can increase COVID-19 infection and death rates. In this article, the problem of housing as a reflection of the injustice in income distribution around the world and the effects of public-based housing policies created to solve this problem are discussed within the context of the historical framework and today’s pandemic conditions. In this context, the article aims to investigate whether it is possible to solve the housing problem through state interventions based on the legal framework, historical background, and country examples. This article concludes that permanent solutions to the housing problem, which is making the necessary housing accessible to individuals through public policies, especially by providing social houses, are in conflict with the profit-oriented general operating logic of the capitalist system.
The subject. Digital technologies have been integrated into all aspects of public life, including politics, law, finance, business, education, science, and society. Yet, digitalization exerts an even greater impact on the economy, which should prompt the State, represented by its legislative and executive bodies, to take timely action to ensure the legal regulation of diverse aspects of the digital economy. Digital transformation of the economy has redefined the approaches to the issues of legal capacity, corporate governance and management of business processes. Traditional management mechanisms are no longer competitive, unless used in conjunction with dynamically developing digital technologies.This article explores the issues related to digital legal personality of a corporation (online registration (e-residency) of corporations and the digital footprint that companies leave in public registers), digital corporate governance, and discuss the operation of digital corporations, including networked and decentralized autonomous organizations. The authors distinguish three types of digital corporate governance: remote management (exercised by human individuals), smart management (based on algorithms designed by human engineers), and artificial intelligence (AI) management (that does not require human involvement). Some tools of digital corporation management are illustrated, replacing traditional forms of management of the human cognitive system. Finally, we provide an overview of the operational characteristics of decentralized autonomous organizations.Purpose of the research. This article is devoted to the transformation of management tools for modern corporations in the digital economy. In order to comply with the Russian corporate legislation of the existing digital reality, it is necessary to develop a comprehensive scientific and legal concept of corporate governance, ensuring the balance and protection of the rights and legitimate interests of all participants in corporate relations and others related to corporate relations, as well as increasing the transparency and efficiency of corporations.Methodology. The methodology of this study was based on the following methods of scientific knowledge: general scientific empirical methods (observation (over the course of development of the use of digital technologies in corporate law), comparison (of the effectiveness of the use of digital technologies in corporate law of different countries)); methods of theoretical knowledge (analysis (of advantages and disadvantages of digitalization of individual institutions of corporate law), formal legal method (in the formulation and research of various concepts, determination of their characteristics and classification), theoretical modeling (of the prospects and areas of possible application of digital technologies in corporate law).The main results. Digitalization of corporate management is bound to increase business profitability and improve competitiveness on the market. We believe that in the coming years science will have to tackle the issues of assessing the implications of the introduction of digital technologies, determining technical, economic and legal prerequisites for their implementation, and identifying their limits. In addition, issues related to professional training / retraining of personnel capable of working with modern technologies are of importance.Conclusions. The authors came to the conclusion that the main direction of improving corporate legislation in the context of digitalization is currently the creation and provision of conditions for effective interaction between corporate actors and persons directly associated with them in the digital environment.
The article attempts to indicate the operational principles of local government units in connection with a public task related to housing resources. The assumption of the analysis was to narrow down the issues to only two aspects: legal and financial. First, issues related to the legal grounds of the so-called housing management at the local government level were discussed, and then, the methods of financing tasks in this field by local government units. It should be emphasized that, despite an attempt to refer to local government units operating at various levels, a special place for the discussion was given to the municipality, for which the legislator has reserved the greatest number of housing management tasks. In connection with the functioning of this local government level, the principles of financing the housing management were discussed, taking into account organizational and legal forms and their relationship with municipal budget funds as well as the possibilities of obtaining extra-budgetary funds.
Law, Political institutions and public administration (General)
One thing that is characteristic of the judicial decision-making process regardless of the structure of the judiciary in a particular country or region is that the judge is responsible for making a decision that is both consistent with the law and is such that the people will follow it. This presents a judge with a very complex series of variables that must be considered when formulating a decision. The axiological approach to the analysis of the process and the outcome, the decision if you will, enhances both the quality of the content and the “validity” of the decision.
Law, Political institutions and public administration (General)
O. O. Smirnova, L. K. Bocharova, L. A. Belyaevskaya-Plotnik
et al.
Purpose: of the article is to prepare evidence-based proposals for the formation of document architecture, strategic planning, fundamental for modern needs and ensuring the integrity of the strategy for all levels of government and business, as well as to ensure the implementation of the principles of unity, integrity, continuity, continuity and delineation of powers in organizing and system functioning, strategic planning as part of a single management cycle. In the framework of the task of creating the architecture of documents, strategic planning also solves the important task of linking issues of socioeconomic development and ensuring national security, and as a result – improving the efficiency of public administration, ensuring coherence and coordination of the country's strategic priorities. Methods: the main method of work is the disclosure of the principles of strategic planning. The architecture of strategic planning documents under development is based on the disclosure of regulatory acts of the Federal Law dated 28.06.2014 N 172-FZ “On Strategic Planning in the Russian Federation”. Results: the absence of normatively fixed principles and a system for ensuring strategic planning, as well as the procedure for implementing strategic planning, leads to inconsistency of the approved strategies and forecasting, the development of new documents and studies in the Federal Law “On Strategic Planning in the Russian Federation” and other violations of the systematic approach. In this regard, it is necessary to determine the architecture of the system of strategic planning documents developed as part of the target definition, forecasting, planning and programming.Conclusions and Relevance: the architecture of strategic planning documents proposed in the article is based on the creation of a three-level document system with a central place in it the National Security Strategy of the Russian Federation as the main document of strategic goalsetting. In accordance with Federal Law N 172-FZ, the level of forecasting, target definition, planning and programming allows you to add a conceptual level that ensures the quality of the overall ideological superstructure, which should provide an idea of what kind of character for the state and its position in the world the strategic planning system should provide. Taking into account the task of minimizing amendments and clarifications to the Federal Law “On Strategic Planning in the Russian Federation”, the proposed changes are more in the nature of clarifying the provisions of this law. The architecture of the documents built in this way will allow implementing and, if necessary, further detailing the principles of strategic planning defined by law 172-FZ and, above all, the principles of continuity, balance of the strategic planning system.
The article deals with practical activity of the workgroup created in order to
administer the Law of Ukraine «On condemnation of totalitarian regimes in
Ukraine and prohibition of propaganda of their insignia» within the town of
Vinnytsia. The workgroup had to reveal objects containing communist and
Soviet insignia that exists in the public urban area, to work out advice and
propositions as to replacing town toponyms containing insignia of communist
the totalitarian regime with new names.
The article content is arranged in the following blocks: a) creation of the
workgroup; b) decision-making algorithm (from historians’ point of view);
c) scientific grounds of historian group activity; d) selection of objects for
further discussion; e) procedure of discussion of proposed new toponyms.
Six historians residing in Vinnytsia were introduced into the workgroup.
They belong to various generations and represent both governmental and
public organizations. The following principles have been defined for organizing
of the historian group activity:
- toleration (provides for respectful attitude towards various canons of
historic memory except for Soviet-communist one);
- historicism (due regard to be paid not only to the past but to current
tendencies and challenges of the future as well);
- education (the activity has to promote dialogs between various social
groups and formation of unified collective memory);
- local topicality with a view to the formation of unified image/brand of the
town.
Several approaches to practical activity on replacing of toponyms have
been developed in order to ensure smooth work process. They were intended
to be used simultaneously or in sequence depending on the actual situation but
every proposal was concerned from the proposed standpoints in line with all
the following approaches:
- historicity (provides for restoration of historical names of places and
implementation of historical and urban practical methods of representation
of the town history in toponymy);
- commemoration (this approach traditionally provides for drawing attention
to the formation of ethnic and national identity and cultural matrix
of the nation, but in the course of solving of nation-wide problems Vinnytsia
historian group strived to be oriented to the identity of local urban
community);
- locality (conformity of toponyms to peculiarities of nature, history,
economics and culture of Vinnytsia, Bratslavshchyna, and Podillia regions);
- concreteness (provides for conformity of a toponym to its actual local
(in line with toponym’s scale) circumstances (geographical, biological,
industrial, cultural, religious, personological etc.);
- actualization (due regard to be paid to the necessity of drawing attention
to certain events and persons that, as a rule, are not of the nationwide
scale).
Out of total 836 town place names, 147 toponyms (85 names) have been
replaced with new ones and reasoning for 5 names (12 toponyms) has been
changed. Thus decommunization encompassed 19% of the town toponymical
system.
Cities. Urban geography, Economic history and conditions
The goal of this paper is to clarify the basic point of view of equity from a perspective of modern finance theory. The author strives to determine whether, and if so, what role does the equity at distribution of the burden of taxation in the state. In particular, research has shown in a broader context the basic approach to get the point of equity, and innovative conceptuality as a reflex of the values and postulates of law. The material in this article is an interdisciplinary investigation of equity as a quite important and complex issue of theory, philosophy and practice of law.
Comparative law. International uniform law, Political institutions and public administration (General)
The creation of the metropolitan institution, both in France (Law MAPTAM) and Italy (law Delrio) links together two referencies usually distinct : the metropolis, a reticular and moving reality, and the institutional territory. This new form of territorialization revisits the original framework of the départements and provincie and the intercommunalités. This process mobilizes the national heritages and those of the decentralization but not the programmatic metropolitan strategy. It is also at a meeting point between two recent trends towards europeanization and recentralization of the public policies imponed by the crisis.
The article investigates the historical aspects of governance in the field of non-Orthodox confessions. At the present stage for Russia and cooperation between the state and various faiths remains relevant. Russian Federation - a secular state, in connection with which the observance of "balance" is particularly relevant. Historical experience shows that this interaction, and the more regulation, is not a simple task. In this paper we attempt to analyze the most important aspects of public administration heterodox religions in order to further the use of historical experience in modern management process.
Political institutions and public administration (General), Social sciences (General)