Vavrová Katarína, Šarlina Igor, Kostiuk Yaroslava
et al.
Background: Smart technologies serve as a bridge between strategic business goals and sustainable development, creating a synergy among the economic, environmental, and social dimensions of business and circular urbanism. Purpose: The objective of this paper is to analyse the impact of implementing smart technologies on the economic benefits for an urban centre in a Central European Union state. Studydesign/methodology/approach: The research employs an econometric model to predict financial savings (30%, 40%, and 55%) resulting from the implementation of smart technologies in waste management within a selected urban centre. Findings/conclusions: The predictions confirmed the existence of a positive and growing trend in financial savings across all analysed areas, highlighting the economic benefits of smart technology adoption. Limitations/future research: The limitations of the research consist of inconsistencies in the implementation of smart technologies in waste management across different municipalities within the analysed country. Future research could expand the research sample to multiple urban centres and countries after the introduction of legislation that incentivises the uniform adoption of current smart technologies and the publication of up-to-date implementation data. This would facilitate the development of sustainable strategic plans and decisions that are tailored to both national level and local needs of individual urban centres, offering effective and long-term solutions for sustainable urban development.
Production management. Operations management, Personnel management. Employment management
Jeannette Amparito Urrutia Guevara, Samantha Naomi Barreno Sailema, Niurka de los Ángeles Mejía Toscano
et al.
This project is about the limitations and failings of current legal systems. Animal welfare and animal rights protection laws are complementary yet antagonistic, and shortcomings exist irrespective of a partial imposition of biocentric ideals. The project's relevance stems from an increase in international animal abuse and a social need for more comprehensive legislative measures to afford canines and felines legal persons (subjects). In contrast to the assessment of current legislative failures, which fail to acknowledge the indeterminacy of meaning, this project uses neutrosophic n-alectics as a novel investigative vehicle to consolidate disparate findings (positive law versus eco-legal actions). This operates through a qualitative comparative approach to assess case law in three countries (Ecuador, the United States, and the European Union), revealing tributaries of uncertainty relative to classification efforts (sentient being, movable property, etc.). Ultimately, findings suggest that n-alectics can 1. Deconstruct the legal binary (subject/object), 2. Establish a continuum for levels of legislative protection based on culture, 3. Establish malleable legal norms that prioritize human needs and animal welfare. The primary contribution asserts the ability to transcend the reductionism of current legal efforts to re-conceptualize a malleable public policy paradigm relying upon neutrosophic logic (truth-indeterminacy-falsehood). Such contributions serve more than unconceived ideas for legal dogmatica but as tangible means to adjust national and international legislation.
This article analyzes the specific features of the integration of the Kalmyk population into the legal system of the Russian Empire over the period from the late 18th to the first half of the 19th century. Following the abolition of Kalmyk statehood, the Russian government initiated the implementation of the organizational principles and procedures of the imperial judiciary across the Kalmyk Steppe. Attempts to incorporate local (national) law into the country’s unified legal space culminated in a redefinition of jurisdiction and, in effect, a redistribution of powers over case adjudication. The gradual extension of Russian legislation into national judicial practice led to a reduction in the list of cases considered under ancient Kalmyk laws. Despite this, the judicial practice introduced in the territory of the Kalmyk steppe made it possible to take into account Kalmyk social life and everyday practices, the specifics of the national mentality and the peculiarities of legal consciousness.
While certain traditional local structures and institutions of authority were preserved in the Kalmyk Steppe, the role of Russian officials steadily increased, and the courts operated under stringent administrative oversight. A significant drawback of this process was that the new rules were imposed from above and were largely artificial in character. Kalmyk legal mentality remained much the same and could not change as quickly as the government desired. The new judicial process assumed a formalistic character, and the Russian courts—whose jurisdiction encompassed a substantial share of Kalmyk cases—required reforming. The integration progressed with difficulty and was not completed by the mid-19th century. As a result, heterogeneous practices took shape across the uluses with respect to procedure and to the jurisdiction of the ulus Zargo courts. The Kalmyks lost confidence in their own courts, which adjudicated under Russian law, as well as in judges who lacked practical experience in applying the norms of Kalmyk customary law.
History (General) and history of Europe, Social Sciences
Sònia Parella, Rosa Soriano, Romina Tavernelli
et al.
The recent enhancement of working conditions and social security for domestic service workers in Spain has enabled the integration of this group of female workers into the same legal framework as other employees. Despite the progress already made and the optimistic forecast that the ratification of Convention 189 in 2022 has opened, domestic workers continue to be one of the groups that suffer the most precariousness in Spain. Added to the laxity of the implementation of legislation is the strong presence of the underground economy and a care management model that facilitates the expansion of the deregulated market and the recruitment of irregular migrant women to occupy these precarious labor niches (live-in domestic workers). This article aims to identify the impact of psychosocial working conditions on the physical and mental health of female migrants who are live-in domestic workers in Madrid and Barcelona, Spain. The research employs semi-structured, in-depth interviews to understand the representations and experiences in migrant women’s health, by unveiling the meanings of their experiences through a thematic content analysis. The study concludes with a reflection on which psychosocial, legislative, and policy-level interventions are needed to improve the health and well-being of this population of migrant women.
The objective of this study is to investigate the effects of Micro, Small and Medium Enterprises (MSMEs) in improving sustainable livelihoods. MSMEs are economic growth drivers, particularly in rural and peri-urban regions, through the impetus of social entrepreneurship. South Africa faces several socioeconomic difficulties, which affect most of its population, including unemployment, crime, poverty, and inequality. The formation of small businesses in rural and peri-urban regions has been suggested as a remedy for this condition, to guarantee that people can retain their livelihoods, whether in terms of income or food security. The majority of MSMEs fail to realize their full potential due to problems such as a lack of finance, resources, and knowledge dissemination. The methodology adopted in this paper is qualitative and data was collected using secondary sources and materials. According to the findings of the study, MSMEs have made significant contributions to job creation, poverty alleviation, and GDP growth. It is demonstrated that MSMEs have the potential to ensure that people at the grassroots level do not rely solely on government or incentives. Instead, it can create sustainable lives while contributing to the larger economy, and expanding opportunities for future generations. It is recommended that raising awareness about financial initiatives, business development, and MSMEs support structures is crucial for both the government and private institutions. Moreover, creating more job opportunities requires the public sector to formulate policies and legislation, which support businesses and enable them to compete in the global market.
Keywords: MSME, Sustainable Livelihoods, Social Entrepreneurship, Rural and Peri-urban Entrepreneurship, Job Creation.
Introduction. The second half of 2024 was marked by a large-scale transformation of the tax code. The innovations affected almost every payer: individuals, entrepreneurs using both the simplified taxation system and the basic one. Changes in tax legislation affected both tax rates and the limits of application of special regimes.Goal. The study aims to analyze the likely consequences of changes in tax legislation: to highlight positive and controversial points for doing business under new conditions.Materials and methods. The study includes a comparative description of the taxation mechanism from 2009 to 2024. The following methods were used: monographic, statistical grouping, comparative and subject-object analysis.Results and discussion. According to preliminary data, tax amendments are estimated at 2.6 trillion rubles of additional federal budget revenues in 2025: an increase in the income tax rate of 1.6 trillion rubles, Additional excise tax revenues when introducing an excise tax on nicotine raw materials and tobacco-free nicotine-containing mixtures for heating – 50 billion rubles, an increase in thresholds for STS, as well as recognition of payers using STS VAT payers – 348 billion rubles, the increase in mineral extraction tax rates for diamond and gold mining is estimated by experts at 2.1 billion rubles.Conclusion. At a meeting of the State Duma in May 2024, it was proposed to improve the tax system. About a hundred amendments have been made to the Tax Code in mid-2024, which will make it possible to implement the Decrees of the President of the Russian Federation aimed at changing the conditions for business under the new conditions of modern Russia and the world. The Presidential instructions on which the reform is based are designed for the period until 2030. The reform of the tax system will be gradual, with the very first changes coming into force on January 1, 2025. A tax reform is an initiative that is undertaken solely with the intention of improving the efficiency of the tax system and its administration, as well as with the aim of maximizing economic and social benefits that can be easily achieved through an organized tax system.
Feras Syah Matar Alshrafat, Hussien Ali Rashed Alfaqeer
Freedom of expression is protected in all constitutions and we did not find any constitution that prevented this freedom or restricted it explicitly, and to know the concept of strike, highlight and clarify the right of the public employee to claim his right to strike, and explain the justifications and prohibitions of the strike for the public employee, the researcher has followed several methodologies to reach these goals, including the descriptive and comparative approach. We found that the freedom of expression stipulated in the constitutions, especially about the strike of employees in general and public employees in particular, is linked to legislation regulated by the legislator in the form of laws or regulations, and these legislations did not rise to the level required of them by the text of the constitution, as well as international conventions generally support the right of the public employee to express his opinion, and exercise his right to strike within an organized legal framework, but most Arab countries restricted the right to strike for the public employee and prevented it, such as Jordan, which the legislator stated in a form Explicitly prohibit public servants from striking in the civil service system, knowing that the Hashemite Kingdom of Jordan has signed international treaties that authorize and grant the right to strike.
Larysa Poliatykina, Iryna Samoshkina, Victoria Borisova
The purpose of the article is to study the problems of implementing the credit mechanism in the agrarian sector, the rationale for the need to increase the amount of lending to the agro-industrial complex and the analysis of existing studies of bank lending to agricultural enterprises. The issue of solving the problems of lending to the agro-industrial sector in the modern scientific literature is not addressed enough. In light of this, the above-mentioned issues require further comprehensive research in order to identify effective ways to solve the existing problems. Problem statement. The task of the research is to: study the current state of bank lending in the country, analyze the state of accounting and financial support for lending to agro-industrial enterprises and determine the prospects for the development of agricultural enterprises in Ukraine; analyze the shortcomings and formulate the main trends of these enterprises. As a result of the research to investigate the accounting and financial problems of lending to agricultural enterprises, to highlight in detail their main problems and features. Methodology. The analysis of the activities of agricultural enterprises and the peculiarities of its management. The issues of formation and functioning of farms, as well as document management and business administration in these farms are debatable. Results. According to the research, accounting and financial problems and possible prospects for lending in the agricultural sector of Ukraine were analyzed. As a result of the study, we have analyzed the state, problems and possible prospects of lending in the agrarian sphere of Ukraine. The features of credit relations of agro-industrial enterprises with commercial banks are revealed, the state and trends of development, as well as the modern conditions of bank lending to agricultural enterprises are analyzed. The need for the state support in providing this industry with affordable long-term lending resources and the introduction of preferential credit mechanisms for agricultural commodity producers is determined. Practical implications. Peculiarities of credit relations of agro-industrial enterprises with commercial banks are revealed, their state and development tendencies are analyzed, as well as modern conditions of bank crediting of agrarian enterprises. They develop the real economy, expand employment opportunities and promote competition. The necessity of intensifying the development of agro-industrial enterprises, which is an important task of the state, has been proved. The solution of accounting and financial problems of bank lending to agro-industrial enterprises in Ukraine should be based on the introduction of European experience, which will contribute to the creation of a modern market economy with social justice. Lending to agricultural enterprises by commercial banks is currently quite complicated, and sometimes even impossible. The reasons are low profitability, return on capital employed and liquidity of the property. At present, farmers are considering alternative options for the replenishment of working capital. Therefore, the avalisation of bills and agrarian receipts may be used as an alternative to bank lending to meet the needs for the crop protection agents, fertilizers and planting material. These methods make it possible to obtain a delay in payment for the acquired resources or financial resources for the acquisition of working capital in the provision of agricultural enterprises with future harvest. The formation of strategic directions of creditor activity of banking institutions of Ukraine is considered on the example of activity of JSB "UKRGASBANK". The article pays attention to the issues of credit insurance in order to protect the interests of banking institutions and improve the formation of directions for solving the problems of bank lending to agricultural enterprises. Value/originality. The need for state support in providing agricultural enterprises with affordable long-term loans and the introduction of mechanisms for targeted lending to agricultural producers, which is possible only through a balanced government policy of comprehensive support for this sector of the economy. The directions of the decision of problems of bank crediting of the agricultural enterprises are offered. The improvement of legislation on the agrarian policy, the regulation of lending operations, the rational distribution of funds, their effective use and timely repayment of debt, and the corresponding policy of the state could remedy the situation.
This study deals with the exposition of political orientation in giving exegetical understanding of the Holy Qur’an with the use of rational and critical vision. It also attempts to analyse the books on sciences of the Quran to reveal the advantegous and disadvantageous for those who subcribe what so-called ‘the modern way of exegesis’. In addition, it presents the efforts of previous exegetical notion as well as the contribution of contemporary scholars in dealing with the issue of political exegesis by explaining their political direction. Moreover, it aims at giving scientific solutions and presenting rational responses with regard to the lacking aspects of the methodology within political exegesis of the book of Allah and to disclose the thing which comes closer to the truth. The study relied on the descriptive and analytical approach, where to discuss in the folds of the research and analytical based on exploring political interpretation and monitoring its pros and cons. There is no doubt that the Qur’an is the first source of Islamic legislation, and therefore it encompassed all social fields, and based on this basis, limiting the understanding and interpretation of the Qur’an to a specific thing or to a specific era or a method of curriculum is something that contradicts the Qur’an itself. Just as we welcome the various explanatory methods and their methods and colors, we must welcome the political interpretation of our days as long as it adopts the right approach and the good methods. However, it is not possible to deal with the entire Qur’an with a naive political perspective, and to interpret the Book of God according to political requirements and concepts, as it will lead to the emergence of political movements or military groups that give great interest in the political aspect of the Qur’an, so the Holy Qur’an enters into a political battle that the message of the Holy Qur’an does not aim at.
Artikel ini membahas orientasi politis dalam penulisan tafsir Qur’an dengan pendekatan yang lebih rasional dan kritis. Artikel ini juga menganalisis literatur kajian tentang Qur’an serta menunjukkan keuntungan dan kerugian dari istilah yang dikenal sebagai pendekatan modern dalam tafsir Qur’an. Selain itu juga menjelaskan kajian–kajian tafsir sebelumnya hingga kontribusi kajian sarjana tafsir saat ini yang terkait dengan pembahasan politisasi tafsir berserta kecenderungan politisnya. Disamping itu, artikel ini memberikan solusi dan respon rasional berdasar pada aspek kesenjangan metodologi politisasi tafsir dan usaha mengungkapkan pada kebenaran. Kajian ini menggunakan pendekatan deskriptif dan analitik, dimana akan didasarkan pada eksplorasi berbagai penafsiran politis dan mengamati pendukung dan penentangnya. Tidak ada keraguan bahwa Qur’an adalah sumber hukum Islam yang pertama dan merangkum semua bidang, sehingga atas dasar ini membatasi pemahaman dan penafsiran Qur’an kepada sesuatu atau era tertentu atau kurikulum tertentu adalah sesuatu yang bertentangan dengan Qur’an itu sendiri. Seperti halnya kita menerima penjelasan tentang metode dan ragam yang sudah ada, maka kita juga harus menyambut baik ragam tafsir dan orientasinya saat ini selama menggunakan pendekatan yang tepat dan metode yang baik. Meski demikian, tidak mungkin berurusan dengan Qur’an yang perspektif tafsirannya naif dan mengikuti kecenderungan politik tertentu hingga memunculkan gerakan atau kelompok politik tertentu. Alih-alih justru membawa Qur’an dalam pertikaian politik dan jauh dari pesan-pesan Qur’an yang sebenarnya.
Paweł Chmielnicki, Dobrochna Minich, Radosław Rybkowski
et al.
The COVID-19 pandemic has had far-reaching effects, which are primarily being felt in the functioning of the health service, the organization of social life, and the state of the national economy. It is also worth paying attention to the legal and political consequences which are less obvious and noticeable for average citizens. One of the most important is the change in legislation which entails limiting civil liberties and rights. This article is on empirical proof of how Polish legislation is reducing fundamental rights. The authorities in combatting the pandemic are not using the solutions that appear in the Polish Constitution, but use the non-constitutional form of special laws. The authors, therefore, when discussing the problem refer to US legislation and policy which has the notable example of the Patriot Act which can be interpreted as being a pretext for limiting civil liberties in the name of combating terrorism. As stated, such emergencies as the current pandemic or the threat of terrorism, are used to permanently and significantly reduce civil rights.
Law, Political institutions and public administration (General)
There has been considerable attention on Brazil’s experience in applying the right to the city, influencing the urban reform movement and subsequent legislation including the 1988 Constitution and the 2001 Statute of the City. While much is known about Brazil’s urban transformations, this article views this trajectory within debates on social citizenship, expanding the focus to show that property is integral to this debate. Through the lens of social citizenship, property rights and insurgency, this article traces Brazil’s right to the city debate through a focus on three issues: (1) the rights dimension of such debates; (2) the role of the social function of property in urban legislation; and (3) the role of insurgent planning evident in urban social movements. While property rights and land rights are often distanced from debates on social citizenship, the Brazil case provides evidence in which the two are clearly intertwined.
Krzysztof Przewoźniak, Lucia Lotrean, Pierre Bizel
et al.
The session is aimed to take a regional look at tobacco control in Europe in order to better understand cultural, social, economic and political conditions for development of tobacco control policies and programs at this region. In addition, the regional approach for tobacco control helps complete geographical look at tobacco control in European region, raise awareness on best practices in analyzed countries and open the door for stronger collaboration and partnership between them in tobacco control policies and programs. Four countries, representing different parts of Europe and considered as case studies, have been selected for comparative analysis: Belgium, Georgia, Poland and Romania. Three of them reflect the level of tobacco control in Western, Central and Southern part of the European Union, one in non-EU Eastern region of Europe. The session refers to the book under the same title that is now planned to be published by the European Network for Smoking Prevention and is based on the template of the US Surgeon General Report on the Health Consequences of Tobacco Use. The session consists of seven short presentations that present the project’s approach, concept and methodology and summarize results and conclusions of comparative analysis made in particular parts of the book dedicated to exposure to tobacco smoke, its health consequences, public beliefs, opinions and attitudes about smoking, its health effects and tobacco control policies, advances in tobacco control legislation and strategy, smoking prevention, cessation and tobacco control advocacy, and a vision of the future strategy for tobacco control.