This paper reveals the evolution in teaching and learning in Vietnam in the context of the Covid-19 pandemic. Like many countries in the world, Vietnam suffered from this global crisis in many senses. The common problem is that the unexpected impact of Covid-19 led to the ill-prepared situation in teaching-learning strategies. The authors would reveal how Vietnam adapted to this sudden change and found it quite successful despite facing vaious challenges. On this ground, the authors discuss and advocate the future of online teaching-learning in this country.
This article covers the issues of financial sustainability of an enterprise in the modern economy transforming under the influence of digital technologies. The authors study the types and defining characteristics of financial sustainability of an enterprise. The authors raise the issue of studying the relationship between financial sustainability, digitalization and sustainable business development using the example of Russian companies. Particular attention is paid to identifying and managing risks that pose a threat to financial and economic activities of an enterprise. The prospects are outlined for the use of artificial intelligence technologies in diagnosing the state of an enterprise and the Big Data technology in modeling its development. The concept of multi-loop sustainability control is proposed which uses the Big Data technology and contains two groups of control loops. The authors believe that the tasks of further research shall be the study of digital twins and digital logistics networks in the context of financial sustainability of enterprises.
The article is aimed at substantiating and concretizing the theoretical and methodological aspects of modern educational policy development. The work is a comprehensive study of the evolution of educational culture in the context of shifting its value orientations as well as political and legal regulations. The paper studies the dialectical relationship of educational values and political and legal attitudes in the system of the education management general theory analyses and objectivizes the principles for ensuring the education system modernization. The article positions the values of educational culture as the determining nucleus of the educational policy development. The authors overcome the underestimation of methodological problems in education sciences, and, on this basis, conduct an axiological analysis of the modern education system, the laws of its construction and development. The article reveals the dialectic relationship of educational policy and the evolution of social values, which shapes a new approach to the study of educational problems, the modernization ideology of education. The study touches upon the current contradictions between the need for the harmonious development of public education, the ways of its formation and the degree to which this need is met by political decisions. It also contributes to understanding what methods can help build up a political and legal education system, that justifies the needs and requirements of a modern person and society as a whole.
This paper examines the US and the Taliban war in Afghanistan and its effects on various dimensions of Pakistan’s security. The major rational of the US waging war against the Taliban was the contradiction in political outlook between US and the Taliban leaders led the Taliban leaders’ refusal to comply with the US policy of punishing the terrorists who had attacked world trade center and Pentagon in September 2001. In the first phase of the US-Taliban war, the US used hard power to topple the Taliban regime. The Taliban responded to the strategy with guerrilla tactics when US led forces advanced in different areas of Afghanistan, leading to the US exhaustion of military power in 2014. The second phase of the US war strategy included training the Afghan National Defense and Security Forces (ANDSF) against the Taliban. This strategy also led to confessional strategic failure as US General Mark Milley, Chairman of the Joint Chiefs of Staff has expressed categorically. In the third phase, the US aimed to resolve the conflict through peace talks, which was successfully leading to US withdrawal from Afghanistan in August 31, 2021. Against this backdrop, the central theme of the paper revolves around the effects of US and the Taliban war on Pakistan’s various dimensions of security and its Afghanistan relations. First, a major mistrust with the previous former governments in Afghanistan and the most important military and economic security disadvantageous position Pakistan ever faced since 2001. The current study is significant for academics, politicians, policy-makers knowing how conflict in Afghanistan has shaped situation in Pakistan.
This research aims to explore current welfare-related problems and propose a guideline for whole system management of police welfare. Qualitative research was employed by in-depth interviews and focus group discussions. In-depth interviews were conducted with 25 police officers and 68 participants were carried out by focus group discussion. It was found that police officers had encountered welfare-related issues in three phases of their time in the police service. When police initially joined the career, the problem could be such as a lack of accommodations, police personal protective equipment and assertion to the right of occupation despite being transferred to work at another place. The second phase was welfare-related issues during their time in the police service. Most police officers had faced the problems related to quality-of-life improvement and work efficiency enhancement. The last phase was involved in welfare benefits after deaths, injuries, or retirement. According to a guideline for whole system management of police welfare, the ‘Tree of Welfare’ model has stemmed from research findings and recommendations on the patterns of effective police welfare management.
Industrial designs are considered the results and creations of the human brain, including innovations in the form of goods and products, and are moral rights that represent a financial value that deserve to be protected the same as the rest of the rights of the industrial property. It gives its owner an exclusive right to face everyone as well as giving him the right of exploitation and the right to prevent anyone from cloning or using without the permission of the original creator. However, this kind of protection is not given to industrial designs and models unless they are officially registered in the competent departments according to the laws of each country. This essay will discuss the subject of legal regulations for industrial designs and models in Palestine in a comparative study with Jordanian and Egyptian legislation.
The development of Islamic banking and finance has progressed very quickly and is facing increasingly complex challenges. Islamic banking and financial institutions must be able to meet the needs of modern businesses by presenting innovative and more varied products and satisfying services. Hybrid contracts are not actually a new theory in the Muamalah fiqh repertoire. Islamic classical scholars have long discussed this topic based on the arguments of syara 'and valid ijtihad. However, in the study of Muamalah fiqh at Islamic boarding schools and even Islamic universities, this issue has not been widely discussed as it has not had much contact with the realities of business in society. During the rise of financial institutions and banking in the present, the concept and subject of hybrid contracts came back to the fore and became the inevitable theories and concepts. A number of books and scientific works have also been published that discuss and formulate the theory of al-'ukud, al-murakabah (hybrid contracs), especially Middle Eastern scientific works. The aim of this research is to study and analyze the opinion of experts on hybrid contracts and hybrid contracts in the development of Islamic banking products. This type of research is normative legal research, in which primary, secondary and these types of legal materials are examined. The results showed that the opinion of these experts mainly stated that hybrid contracts should be designed in the context of developing Islamic banking.
The recent drop in oil prices has lead Oman, a country with an oil dependent economy, to consider new sustainable policies and attitudes.The Sultanate’s five-year plan (2011-2015) began the development of renewable energy and environmental protection. One of the state’s approaches was hosting the National Eco-House Design contest in 2011 between higher educational institutions. However, disseminating the eco-house concept will take decades to be effective. This commentary argues for the potential of the Smart -Eco house to provide a quick and effective solution to support the present nationwide policy of promoting more sustainable practices. Based on relevant literature review, a questionnaire was written, and interviews were conducted with high ranking government policymakers and directors of smart home companies. The paper aims to draw the attention of the government, experts, decision-makers, and educational institutions to integrate the Smart – Eco house into their efforts towards efficient building energy performance, supporting the national economy, energy infrastructure, and the country’s environmentally sustainable policies.
The article is focused on studying the genesis of civil liability of the state within legal relations of property restitution. The authors have characterized the genesis of civil liability of the state within legal relations of property restitution. On this basis the author has revealed the imperfect state of the Ukrainian legislation in the sphere of restoration of the rights of the repressed persons/peoples and persons who lost their property during the totalitarian communist regime, namely, the authors have proved that: 1) the status of property support/compensation to Crimean Tatars while their repatriation; 2) there is the set direct prohibition to compensate the value of nationalized/municipal real estate; 3) state-designated compensation is not applied to all repressed persons under the law on the rehabilitation of repressed persons/peoples; 4) the state has not formally assumed civil liability for deprivation of property, which is recognized as a form of repression. It has been stressed that full compensation among the repressed persons/peoples was received only by Crimean Tatars. Measures for providing land, housing, long-term loans, arrangement of socio-cultural infrastructure, compensation for travelling expenses and transportation of luggage, etc. have been developed towards them. The state’s policy on the return of Crimean Tatars has been defined as the compensation policy for the return of repatriated people to their homeland. The fact of compensation in this case is obvious, which makes it possible to correlate the actions of the state with legal relations of property restitution. It has been concluded that the lack of legal assessment of the state’s actions in the repatriation of the Crimean Tatar people is a certain gap in the legal science of Ukraine.
In January 2020, a new coronavirus epidemic began in Wuhan, China, and now is spreading globally as a pandemic in March 2020. To date, about 123,498 million cases have been reported worldwide and about 2.71 million deaths were reported. This newly discovered pandemic has majorly impacted many things such as tourism, the economy, and others. Because of this, low-income households (also known as B40) seem to be affected. Through a survey conducted online in the state of Pahang, Malaysia, this study aims to examine the level of depression, anxiety, and stress faced by B40 households. The study extracted data from 128 respondents (N=128) from B40 households around the state by using the DASS-21 online form. The result of the study showed that 31% respondents had moderate depression, 40% had severe depression, and 22% had extremely severe depression. Moreover, 15% respondents had moderate anxiety, 16% had severe anxiety, and 68% had extremely severe anxiety. The result also showed that 31% respondents had moderate stress, 36% had severe stress, and 18% had extremely severe stress. All scores were tabulated from the administration of the Depression, Stress, and Anxiety Scale (DASS-21) inventory. The result showed that the government sector and self-employed groups differed slightly at p<0.051. Regardless of the employment sector within B40 respondents, this study showed that they are prone to have mental health issues especially depression, anxiety, and stress. The limitation of this study is the sample size. So, it is advisable for future studies to increase the sample size so that the data will have a significant value © 2021, Journal of Legal, Ethical and Regulatory Issues. All Rights Reserved.
Asset confiscation is an important part in the prevention and eradication of criminal acts. However, in reality, very few court decisions made on financial crimes are associated with the Criminal Act of Money Laundering (Indonesian, UUTPPU), despite the high number of related crimes reaching the court (the number is much higher for cases that are still at the stage of investigation), such as corruption and others. The implementation of UUTPPU as a criminal law approach alone is not really effective in the confiscation of proceeds of crime. This lack of effectiveness is caused by the fact that when judges of fraud cases decide to confiscate the asset of the offender, the confiscated asset will be handed over to the state instead of the victims. In addition, finding material truth as proof in a criminal case is relatively difficult. The hindering factors faced by law enforcers in asset confiscation include the inappropriate existing laws and regulations and the lack of efforts by law enforcers to identify and map the assets or property of suspects and other parties suspected of being connected to the suspect in the suspected corruption case. The process of identifying and mapping assets is followed by a series of preliminary and full investigations to recover state financial losses incurred as a result of the alleged corruption against the suspect.
Amidst a world of change and development, the insurance industry is accustomed to adapting its products, services and practices to suit the needs of the customer. One practice which is in the limelight where insurance business is concerned is the disclosure of material facts truthfully, accurately and positively, given the asymmetric nature of an insurance contract. After several years of public outcry and disputes, the UK went through several attempts by the industry to self-regulate until legislators took the plunge to reform the century old principle in the year 2012. However, Malta, although being a commonwealth country that has traditionally been reliant on UK practice, has not yet followed suit. The Consumer Insurance (Disclosure and Representations) Act 2012 insurance reform, could potentially affect the indigenous insurance practice to the extent that the position taken by the UK could trigger the need for Malta to reform. Moreover, being an EU member state, Malta finds itself at another crossroad having to endorse EU Directives and Regulations. With this paper we therefore examine where Malta stands with respect to the duty of utmost good faith, which is a principle affecting the way insurers do business and how the respective claims will be treated by the courts. It also has an impact on the relationship with the customer and how the industry is being portrayed by the public on the perception scale. Although a small country, Malta holds excellent relationships with its international counterparts and significant business is made with international corporates to secure local and foreign risks. The importance of having practices that are in sync with those carried out internationally is paramount to ensure Malta remains competitive in the area of insurance. We herein also seek to establish a position of the state of affairs and shed light on whether Malta should reform this legislation, to follow the footsteps of the UK or wait for an EU initiative. Experts in the technical and legal field were interviewed with a view of obtaining a limpid picture of the current situation and its corresponding shortcomings leading to the establishment of the benefits of reform, if at all. Any decision taken by Malta might have a ripple effect on similar small countries and could see Cyprus, Hong Kong and Singapore adopting similar changes. Findings highlight that Malta is not insular and always has to network with other foreign market players to diversify and cross sell its services. To retain competitiveness and relevance in the international business, it is recommended that Malta changes its practices in line with changes in trends especially the ones dictated by the consumer. Most did admit that UK remains the Island’s greatest influencers and it is only a matter of time before the Maltese practice will mimic these changes in the British practices. However, experts note that Brexit adds complications, since any EU directive or regulation can have an overriding effect on UK practices.
This qualitative research aims to review how paramedics treat patients and corpses during the COVID-19 pandemic in Indonesia. It is still debatable that paramedics treat patients, not by medical ethics and nurse ethics, such as saying the patient has COVID-19 without a medical certificate. Likewise, with corpses, some patients who have died are categorized as COVID-19 victims without medical evidence. It happens because the cost of caring for victims of COVID-19 and the cost of burying a corpse infected with COVID-19 is more expensive than patients or cadavers who died from common diseases or outside COVID-19. Paramedics do not carry out work according to their paramedic ethics. This study uses a socio-legal approach, paramedical ethical theory, and COVID-19 related materials to answers why the paramedics disregard ethical behavior. This research proves that paramedics violated ethics during COVID-19 by betraying their profession with money and not carrying out work according to paramedic ethics. Paramedic ethics must be upheld and not commercialized profession on patients and corpses for cash as it is malpractice of paramedics' ethic and human rights violation.
The use of genetically modified organisms in food manufacturing in the course of growing agricultural produce is considered an efficient method to raise the yield and increase the amounts of the grown crops. This is of special importance for agricultural crops manufacturers in terms of increasing their profits. Nevertheless, regardless of the obvious advantages, the use of such organisms is not always safe for life and health of humans as well as the environment in general. In legislative acts, the issue of genetically modified organisms is treated with particular attention within the context of the international integration processes due to the present-day acute problem of state regulation of development and use of genetically modified organisms. As a result, the constant increase in the areas sowed with genetically modified plants and the spread of biotechnologies all over the world is currently observed. In this connection, the analysis of legal framework concerning the issues of legal support for genetically modified organisms in crops production is of utmost importance for consequent forming of an efficient management system.
The article is devoted to the analysis of the information space of the zone of militarypolitical conflicts in Donetsk and Luhansk. The authors propose to move away from traditional models and schemes of its explanation, which are associated with the study of databases, technologies for their maintenance, mechanisms for their application, information systems, information needs of the information environment. As an alternative explanatory model offers a structural analysis of the modern Ukrainian cinema and reflection of the given information trends in popular social networks: Facebook, Instagram, Classmates, Vkontakte, Twitter, YouTube. The authors selected the film materials in accordance with reasonable criteria for their subsequent study. Then the content contained in the films was re-analyzed in online communities, pages of popular bloggers, and YouTube channels to identify tools and technologies for its positioning in order to change the information space of the military-political conflict zone. As the main methods the authors used content analysis (for structural and substantial study of film and the specifics of its positioning in social networks) and intentanalysis (to identify key intentions of the film and their representations in popular social networks), scenario analysis (required to interpret the content and intent of the dialogues of the main story lines of the films), a project-based approach (necessary for identification of stakeholders in the transformation of the information space of the zone of military-political conflict). Additional methods were: comparative models of film plot analysis, narrative analysis of film micro-plots, and methods of ideological measurement of films. As a result of the conducted research, the mechanisms of binary structuring of the information space of the zone of military-political conflicts were determined. The techniques and techniques that were used to implement these mechanisms are identified. The features of the distortion of the information space of the zone of military-political conflicts are revealed. This research was performed according to the Development Program of the Interdisciplinary Scientific and Educational School of Moscow University Preservation of the World Cultural and Historical Heritage.
The article is devoted to the analysis of the anti-extremist criminal legislation of the Republic of Kazakhstan. The authors examined the regulation of extremist crimes under the Criminal Codes of the RSFSR of 1922, 1926, the Criminal Code of the Kazakh SSR in 1959, and the Criminal Codes of the Republic of Kazakhstan in 1997 and 2014. The current state of domestic criminal law is characterized by an increase in the criminal potential in the fight against extremism, which is a reaction to the complication of this form of crime. The object of the study is the effectiveness of countering extremist crime based on the analysis of official statistics for the period 2008-2019. Moreover, the analysis of time series for 2008-2014 and 2015-2019 was carried out separately, because different criminal laws were in force during these periods (Criminal Code of 1997 and Criminal Code of 2014), and different methodologies for recording indicators were also used. Extremist organizations marked; a list of religious literature and information materials recognized as extremist and prohibited from importation, publication and distribution on the territory of the Republic of Kazakhstan. It is concluded that it is difficult to single out criminal law norms from the legislative list of extremist crimes that stipulate responsibility for manifestations of religious extremism. The normative defines three main forms of manifestation of extremism: political, national and religious. Meanwhile, at the practical level, the listed forms of extremism are separated rather weakly, since they never really appear in a «pure» form. Extremism among adolescents and young people is characterized by fanaticism, unquestioning execution of all orders, low professionalism and the absence of a long experience in extremist activity. The most promising and practically significant is the prevention of the activities of international terrorist and extremist groups that contribute to the radicalization, recruitment, mobilization of youth into terrorist and extremist groups, as well as the further spread of extremist ideology.
The research is based on a study of verdicts by national courts of Ukraine handed down against border guards who have committed corruption crimes. The research has covered 87 sentences in the period from 2014 to 2019; the studied sentences were handed down against 92 people. The obtained results of the empirical research provide primary, reliable, and representative information about border guards who have committed corruption crimes. This made it possible to formulate the criminal profile of the Ukrainian corrupt border guard. Such a person belongs to the situational-criminogenic type as they commit crimes (oftentimes repeatedly) not because of persistent anti-social attitudes and perceptions but in connection with the introduction of some groups of negative orientation into the life, leading a lifestyle on the border of socially acceptable and anti-social.
The aim of this study is to disclose a theory and practice of accounting in Indonesia on the basis of the Qur'an and Hadith. A review of research in several journals and associated books was used in this investigation process. This study is designed to study Sharia Accounting theology, interpreted sharia accounting theory, and accounting practices in Indonesia. The study is linked to Al Qur’an and Hadith. The results of this survey showed that the theory of sharia accounting is all about the Qur'an and Hadith. Maslahah and Maqasid al-Shari'ah are scaled in the world and beyond when implementing sharia accounting theory. In Islamic theory, Islamic accounting requires prioritization of group interests, not personal interests. Islamist accounts can be split in concept into three concepts: rahmatan lil 'alamin, spirituality concept, ukhuwah islamiah.
In this article, we would concentrate mainly on applying modern technologies in the electoral process worldwide. Fair and free elections are supposed to be a “prerequisite” of democracy, a necessary element to secure foundational constitutional values and international legal norms. Voting is an essential tool (both mechanism and instrument) for any democratic government globally. It is the most crucial factor which makes government not only from the people but also for the people and by the people. Despite the digitalization of several vital aspects of modern life, elections are still primarily conducted offline, on paper. Even today, in 2021, the paper ballot has been used for voting in most countries worldwide, where voters mark their choice on the paper and put it in the ballot box. At the end of any elections (local, regional, national), the votes are counted, and the results are declared. Usually, voters have to be present at the polling station to vote (this makes the entire process very time-consuming and expensive). In modern life, scholars, politicians, and security experts talk about applying blockchain-based voting, digital identity, cloud communities, crypto-voting, etc. Some argue that blockchain technologies might revitalize voting, while others are still convinced that blockchain-based voting could threaten democracy (fundamental constitutional values). Here, we’ll try to point out pros and contras, analyze strong and weak sides, as well as opportunities and challenges, compare few types of voting already in use in different countries. Digital voting (e-voting) in a digital age is vital in the global movement toward (allows to shift to) digitalizing democracy. Blockchainbased voting is a global digital instrument in the toolkit that can counter the risks of traditional voting and e-voting processes. Block chain-based voting guarantees safety and security of a balanced constitutional order by promoting self-governance, enhancing civic participation (developing participative democracy), and controlling how electoral processes operate.
THE GOODWILL OF BUSINESS CONCENTRATIONS. ACCOUNTING, TAX, AND ARBITRAL COURT PERCEPTIONS IN PORTUGAL
