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The article examines the issues of UN humanitarian aid and humanitarian funds in the world. The issues of providing humanitarian aid in different countries are investigated. It is argued that humanitarian aid in the modern world is an indispensable tool through which funds and other resources are formed and distributed among the state, among people who, due to various factors, have found themselves in special conditions that do not consider them to be able to adequately satisfy their vital human needs. It is proven that the problems due to which people and the state need humanitarian aid are caused primarily by military uprisings, military conflicts (armed conflicts, aggression), confrontation between legitimate authorities (legally elected and/or legally appointed) and their opponents. The activities of the UN Emergency Relief Service, managed by the UN Office for the Coordination of Humanitarian Affairs (OCHA), are analyzed in detail. The features of financing humanitarian assistance from OCHA through the largest pooled funds of many donors are considered: the Central Emergency Response Fund (CERF) and Country-Based Pooled Funds (CBPL), Regional Humanitarian Funds (RHF). Special attention is paid to humanitarian funds. The features of OCHA's pooled funds, which are formed mainly through contributions from national governments, foundations and individuals, are analyzed. The practice of the CERF, which is designed for underfunded emergencies and helps to scale up and sustain long-term relief operations to avoid critical gaps in the absence of other funding, is examined. The country-based pooled funds (CBPFs), which are established when an emergency arises or when an existing crisis worsens, are analyzed. They are managed by OCHA under the leadership of Humanitarian Coordinators (HCs) or UN Resident Coordinators (RCs) and in close consultation with the humanitarian community, are pooled into single, non-earmarked funds. These funds support high- priority projects implemented by those best suited to respond (including international and national NGOs and UN agencies) through an inclusive and transparent process that supports the priorities identified in the Humanitarian Response Plans. [ABSTRACT FROM AUTHOR]

The arms industry plays a massive role in the global industry and business, producing and selling weapons, technology and military equipment. The conflict in Ukraine and the one in the Middle East have marked a major change in the dynamics of global security, forcing states and companies in the defense industry to adopt their strategies and invest massively in the development of new technologies and military capabilities. The geo-political situation at global level and the constant threats of a possible extension of the existing wars are leading to an increase in investments in the armaments sector. At an international level, start-ups and investment funds are focusing on the arms business, which is now, one of the most profitable sectors, indicating that a phenomenon similar to that of the pandemic is taking shape.

Investment management focuses on achieving financial goals, not necessarily beating market performance. The main challenge is managing risks and ensuring consistent income, which may be more important than maximizing profits. Investment is a complex process that involves specialized knowledge. The absence of this knowledge can lead to ineffective evaluations and financial losses, with customers at risk of buying inappropriate or high-risk products. Following some basic principles in this area can make it easy for anyone to become an investor. In order to become a better investor, it is essential that one learns to manage risks and returns, select an appropriate capital allocation, diversify one's portfolio, maximize one's investments, protect against inflation and constantly monitor their evolution .

Many students use their obsession with material possessions as a means of expressing their confidence and sense of self-worth. Therefore, the study looked at how materialism affected students’ lives and academic achievement at a rural South African university in the province of Limpopo. To explore materialism’s effects on students’ lifestyles and academic performance a qualitative approach was adopted. The impact of materialism on students’ lives and education was examined using an exploratory research design. The fourth-year male and female students were selected using a non-probability purposive sampling technique. Semi-structured in-person interviews were conducted to gather comprehensive data on the educational and lifestyle background of the students. The thematic analysis method was employed in the study to identify trends, and their lifestyles influencing the acquisition of numerous material possessions, leading to severe psychological and financial problems attributed to strained interpersonal relationships, low self-esteem, financial debt, and poor academic performance. Students are largely influenced by peer pressure, parental lifestyle, personality, culture, poverty and social media to spend a lot of money frivolously. Preoccupation with acquiring material goods leaves a trail of unpayable debts, mental illness and strained relationships. The study serves as an awareness creation campaign for various stakeholders such as tertiary institutions, parents, guardians, scholarships and bursary funders to intervene regarding materialistic attitudes.

Investment management focuses on achieving financial goals, not necessarily beating market performance. The main challenge is managing risks and ensuring consistent income, which may be more important than maximizing profits. Investment is a complex process that involves specialized knowledge. The absence of this knowledge can lead to ineffective evaluations and financial losses, with customers at risk of buying inappropriate or high-risk products. Following some basic principles in this area can make it easy for anyone to become an investor. In order to become a better investor, it is essential that one learns to manage risks and returns, select an appropriate capital allocation, diversify one's portfolio, maximize one's investments, protect against inflation and constantly monitor their evolution. [ABSTRACT FROM AUTHOR]

In recent years, the meat processing sector in Romania has experienced rapid development, at the level of all existing regions. This was possible thanks to access to non-reimbursable European funds. It can be said that following the investments made, this sector has developed, resulting in a modern meat processing industry, where there is a permanent concern for food safety and quality. The present study was carried out to highlight the evolution of the production capacities of meat processors who accessed non-reimbursable funds in the South-West Oltenia Development Region. Investment value, processing capacity and the profit from the project set up by meat processing companies operatinng in teh region swere used to determine the investment efficiency in terms of specific invetment, investment pay back and coefficient of economic investment. In this region, between 2016 and 2020, 4 projects were financed, where the total increase in meat processing capacity, through the contribution of the National Rural Development Program, was 15,884 tons/year. [ABSTRACT FROM AUTHOR]

Energy is crucial for economic progress worldwide, regardless of a country's development status. However, the negative impacts of traditional energy sources have prompted global policymakers to reconsider fossil fuel consumption patterns. In addition to these harmful effects, regional conflicts such as the Russia-Ukraine war and tensions involving Israel, Palestine, and Iran are contributing to instability in the global energy market, which in turn affects general market stability. Consequently, global leaders are focusing on country-specific energy policies that prioritize the transition to renewable energy sources in future energy strategies. To ensure the widespread and cost-effective use of solar photovoltaic energy, many countries, including those in the European Union and beyond, are increasingly utilizing renewable energy auction techniques. Thus, the primary focus of this study is to evaluate the impact of a competitive auction technique on the expansion of solar PV generation and the potential reduction (or stabilization) of Brent crude oil prices (i.e., West Texas intermediate oil price). This is particularly relevant given the shifting investment trends in the renewable energy sector, with a specific emphasis on seven open and dynamic economies within the EU. To conduct this analysis, the authors employed a panel vector autoregression (VAR) model, utilizing annual data spanning from 2000 to 2021. The result indicates that the competitive auction value for solar PV accelerates the generation of solar PV in the selected EU countries and the countries are likely to decrease their reliance on fossil fuel-based sources for electricity generation. Because, the auction price is becoming competitive to the Brent crude oil price. Further, the investment in the solar PV sector is not sufficient yet. [ABSTRACT FROM AUTHOR]

Copyright of German International Journal of Modern Science / Deutsche Internationale Zeitschrift für Zeitgenössische Wissenschaft is the property of Artmedia24 and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The rehabilitation services including physical therapy, occupational therapy, speech and language therapy is an essential part of the healthcare system, which is required to enhance patients' quality of life. These services need a streamlined support system, which is required from the funding sources that significantly impact the efficacy. The accessibility, affordability, and quality of healthcare services are significantly influenced by healthcare finance and its utilization, which involves revenue generation and reimbursement processes to budgetary supervision and allocation of resources. Effective resource allocation is made possible by sound financial management, which minimizes undue usage and maximizes the use of existing resources in underfunded healthcare systems like Pakistan, where there is a greater need for funds for rehabilitation. Despite their value in the budget, rehabilitation services frequently receive a smaller portion of the healthcare budget. There is a need to focus on several funding sources, such as commercial insurance plans, public sector grants, out-of-pocket costs for patients and families, and the functions of foreign aid and charitable donations. The possible ways can be increasing insurance coverage for rehabilitation services, increasing public sector investment and encouraging increased cooperation between public and private sector parties. Ultimately, the healthcare system and the rehabilitative services can be improved for future prevention of disability and evidence-based health policies that maximize available resources and high-quality healthcare. This review offers a thorough analysis of and describes the current state of rehabilitation financing in Pakistan. In addition, it also provides considerable evaluation of barriers and suggested solutions in managing the finances required for running a viable rehabilitation system. [ABSTRACT FROM AUTHOR]

The paper addresses library managers and examines the current state and development prospects of libraries in the era of the digital revolution. The author analyzes changes in the way information is created, stores, and disseminated, as well as the impact of these changes on the role of libraries in society. There is a notable decrease in demand for printed publications and a corresponding reduction in their production, which leads to a decrease in the total number of libraries and the reduction of staff, space, and financial allocations. It is argued that the traditional library model based on providing access to the collection is becoming outdated and does not meet the needs of modern society. It is proposed to rethink the mission of libraries, considering them as open communication spaces where intellectual interaction takes place and creative initiatives are implemented. Potential directions for the development of libraries are also touched upon, including the activation of knowledge sharing, the provision of space for creativity, and the implementation of training programs. The author emphasizes that the choice between maintaining the traditional model and moving to a new one depends on library leaders and their readiness for change. [ABSTRACT FROM AUTHOR]

The subject. The number of authors who consistently try in their works to “bury” international justice, as well as international law itself, behind the ideas of politicization, bias and unenforceability, has grown significantly today. The political and legal developments of modern international law should still be assessed comprehensively and in detail. First of all, legal events are the is Judgment on the merits of the International Court of Justice of January 31, 2024, case of Application of the International Convention for the Suppression of the Financing of Terrorism and of the International Convention on the Elimination of All Forms of Racial Discrimination (Ukraine vs. Russian Federation).Materials and methods. This research carried out a scientific analysis of the Judgment on the merits of the ICJ dated January 31, 2024. The subject of the study also included other law enforcement acts of the International Court of Justice in this case and in other cases, as well as normative acts of international law.Discussion. The judgment on the merits of the UN International Court of Justice dated January 31, 2024 was one of the most expected and unexpected for many. It is an ambiguous event that requires multifactor analysis. The author analyzed the procedure for considering this dispute, the stated subject and basis of the dispute in conjunction with the decisions of the Court itself on jurisdiction, and assessed the adopted final decisions on the merits of the dispute. It is safe to say that for Russia this decision of the Court is in many ways positive. The positions of the Court in the examined act allow us to draw conclusions not only on the issues of the dispute itself, on the merits of which it was decided, but also regarding the advisability of preserving international justice, which has shown viability and independence.The main results and conclusions. The author analyzes the case review process, the subject of the dispute, which was declared by the applicant and actually considered by the Court, in conjunction with the judgments of the Court on the issue of jurisdiction, and the author gave a legal assessment of the final judgment on the merits of the case. It is safe to say that this Court,s judgment has a positive meaning in many aspects for Russian Federation. The positions of the Court in the act examined allow us to draw conclusions not only on the issues of the case itself, on the merits of which it was rendered, but also on the expediency of preserving international justice, which has shown viability and independence.In addition, the International Court limited itself to proving Russia's guilt in only two minor episodes of international legal violations of the International Convention for the Suppression of the Financing of Terrorism of 1999 and of the International Convention on the Elimination of All Forms of Racial Discrimination of 1965. The Court avoided from orders for damages.

The official history states that the library in Lazarevac was founded in 1949. Until today, the library "Dimitrije Tucovic" has grown into a modern library that is recognized by its community and beyond its borders. Through its growth over time, the library went through different stages. It switched between the mobile library, the development of units and the expansion of the network of branches. Since 2011, the library has been placed in a specially adapted building in the city centre. Today, it has four active branches with a fund of over 150 000 books and a large budget for acquiring books and different program activities. The event "Children's Humour Festival" has been held by the library for 35 years. In the last decade of its work, the library "Dimitrije Tucovic" is turning more and more to the needs of the community, launching numerous new services, networking and financing more projects. [ABSTRACT FROM AUTHOR]

Green finance, an essential tool for high-quality economic development, is valued by policymakers and researchers in line with the growing global concern for environmental protection, climate change, and sustainable development. The banking sector, as a major part of China's green financial system, undertakes significant responsibility for green finance while also confronting the opportunities and requirements of digital transformation. Big data technology is a major driver of digital transformation in the banking sector and can improve the green operational capability of the banking sector. The purpose of this study is to explore the ways in which the extent of big data technology transformation in the banking sector in China affects its ability to operate in a green manner and to analyze the moderating role of green credits, funds, and bonds. For this reason, this study selected A-share listed banks in China from 2015 to 2022 as research subjects and adopted a panel data regression method to study the impact of the degree of big data technology transformation on green operations. The results demonstrate that the degree of big data technology transformation in the banking sector positively influenced green operations. Green credit, funds, and bonds played a moderating role, meaning that financial products strengthened the role of the degree of big data technology transformation in green operations. This study examined the effect of big data technology transformation in the banking sector and enriches research on green finance. This study also provides practical insights for investors and regulators concerned with green development in the banking sector. [ABSTRACT FROM AUTHOR]

This paper aims to assess the role of corporate venture capital (CVC) as option‐creating investments and how corporate investors practice CVC options in their investment decisions. Using a sample of 4206 US firms between 1998 and 2019, our results show that sector fit and geographic fit reduce uncertainty and impact investors' decisions on CVC investments. When exogenous uncertainty is mitigated, CVC‐backed companies experience higher investment amounts than independent venture capital funds (IVC)‐backed ones. The results evidence that follow‐on investments motivate IVC‐backed companies to exit via IPOs. At the same time, a prolonged duration for the organisational learning option leads CVC‐backed companies to exit via acquisition. This study helps investors to reduce uncertainty surrounding investments and improve the usefulness of their real options. We also provide implications for how policymakers target and develop an entrepreneurial ecosystem. [ABSTRACT FROM AUTHOR]

The European Union's (EU) Cohesion Policy, the oldest policy within the EU, has undergone numerous transformations over more than three decades, evolving in both objectives and implementation instruments. The recent expansion of the European Union has rekindled discussions on the efficacy of Structural Funds in achieving economic goals. (Drăgan, 2018). Analyzing the impact and effectiveness of cohesion policy in Romania, as well as understanding the challenges involved in fund absorption and distribution at all levels, is crucial for achieving sustainable regional development to benefit citizens. Starting from the research question: "To what extent has Romania capitalized on the funds allocated through the cohesion policy?", this study outlines the following main objectives: (O1) identifying and analysing the main challenges for the regional policy and for the strengthening of regional and urban development (O2) determining the thematic priority areas to which the majority of cohesion funds in Romania have been allocated, (O3) identifying the primary investment priorities for which European funds have been attracted in Romania. This study aims to address the stated objectives and, where necessary, to identify areas for improvement and suggest strategies to overcome these obstacles.

The aim of the article is to study the main issues of accounting for funds at a trade enterprise. The relevance of the study of this topic is proved by the main theses. It is impossible to imagine the functioning of the country’s economic system without the development of entrepreneurship, because business entities perform a number of important functions, namely: providing new jobs, creating goods and services, filling the State budget and increasing GDP. Money accompanies almost every stage of business activity: from the purchase of materials and raw materials to the receipt of funds for the created and sold products. Many scholars have been engaged in the study of the problems of accounting for funds at the enterprise, but now the development of our country’s economy is undergoing sharp changes, which leads to changes in tax legislation and the emergence of new problematic issues in accounting. That is why, in our opinion, the study of the organization of funds accounting plays an important role. According to NAS 1, funds (money) are cash, funds in bank accounts and demand deposits; funds equivalents are short-term highly liquid financial investments that are freely convertible into certain amounts of money and are characterized by an insignificant risk of changes in value. Funds are classified by: form of existence, currency valuation, purpose, place of storage and source of income. According to the form of existence, cash and non-cash payments are distinguished, by currency valuation – national and foreign currency; by purpose – current, special, and targeted; by the place of storage – at the cash desk of the company or on an account in a banking institution; by source of income – own, risen, and borrowed. Understanding the nature of the classification of funds, it is possible to distinguish the following difficulties in the process of organizing the accounting: lack of primary documents, arithmetic errors, facts of misuse of funds issued for accounting, difficulties when working with the registrar of settlement transactions. The authors propose certain solutions, such as: increasing the classification of personnel, introducing an electronic document management system, creating a workflow schedule, using the appropriate software when using the company’s funds register and creating an internal audit service at the enterprise in parallel with the external independent audit. All this, in our opinion, makes it possible to effectively organize the accounting process at the enterprise, rationally distribute the existing responsibilities among employees, increase the solvency and liquidity of the business.

The Nigeria Police Force is a body established by the constitution and empowered to promote, protect and safeguard the interest of the Nation, values of the various society and protect individuals and groups from each other and ensure civility. TheNigeria Police force is the major agency thrust with the internal protection of the state internal vices. However, the pessimism and negativism surrounding the police force has continued to be on an increase. Rising from the corruption, pervasion of justice, extortion, bribery, extra judicial killings, malpractices etc. the Police force have therefore been tagged amongst the bad eggs of the country. According to transparency international (2022) Nigeria was ranked 150/180 in the corruption index with a 24/100 score, and the Nigeria Police was ranked most corrupt agency in the Nigeria Polity. Despite the fact that resources allocated to the police force to carry out their functions effectively, the police have not been able to deliver professional and worthwhile results. Consequent upon this, the paper investigated the challenges facing the Nigeria police force in promoting security in Nigeria. The paper adopted qualitative research method with the application of the constructive theory for better explanation of issues relating to the security in Nigeria. Findings of the research work revealed that the Nigeria Police Force do not possess adequate new technologies and enough ammunition cum the inadequate remuneration and benefits payment of police officers.The study recommends that procurement of advanced technologies, ammunition and discipline for the purpose of promoting security in Nigeria.

Purpose: This paper analyzes the European Bank for Reconstruction and Development's (EBRD) strategic financing roles in Kosovo from 2013 to 2020, focusing on economic impacts and developmental progress. Methodology: Employing a quantitative and comparative approach, this study utilizes secondary data analysis, supported by statistical tools in Microsoft Excel, to evaluate the effectiveness of EBRD investments in various sectors within Kosovo. Results: The findings reveal significant EBRD investments, primarily in SMEs and infrastructure, contributing to competitive gains and sustainable development. The study details the volume of investments and their distribution across different sectors, highlighting substantial impacts on employment and green energy initiatives. Theoretical Contribution: This research enriches the literature on international financial institutions' roles in post-conflict economic development, providing a nuanced understanding of the EBRD's strategic priorities and operational outcomes in transitional economies. Practical Implications: The study offers policymakers and development agencies insights into practical strategies for leveraging international finance for economic growth and sustainability. Recommendations are provided to enhance the focus on renewable energy and infrastructure, aligning with global sustainable development goals.

The article examines financial assets in the system of financial legal relations from the point of view of current legislation and regulatory acts of the European Union. The object of the study is a set of social relations regarding financial assets. The purpose of the article is to develop scientifically based conclusions about financial legal relations related to the use of financial assets in economic turnover. The work uses dialectical, logical, systematic, analysis and synthesis, formallegal, comparative-legal and other methods of scientific knowledge. It has been established that the financial assets of an enterprise, institution, organization are a separate group of assets provided in cash or other, mostly intangible goods, containing monetary claims, which have a monetary value and are capable of bringing economic benefits to the state in the process of formation, distribution and use of cash funds (state and non-state) aimed at solving social problems. A financial asset is a cross-industry category. From a material point of view, a financial asset is characterized as a fund of funds of a business entity, from a financial and legal point of view, a financial asset is a source of budget revenues, which in the process of taxation connects the fund of funds of a business entity with public monetary funds. Financial assets for the purposes of tax and legal regulation can be presented as property and property rights. Financial assets include cash and non-cash funds, documentary and nondocumentary securities, digital currency, equity instruments, digital financial assets (including hybrid rights), claims arising from various grounds, receivables. It is indicated that business entities conducting business activities are entitled to independently carry out financial activities, after paying taxes and mandatory payments, to dispose of the remaining profit. Understanding the legal nature and content of financial assets allows systematizing approaches regarding the place in the system of financial legal relations and the use of these resources in economic activity. [ABSTRACT FROM AUTHOR]

The report aims to present the need to introduce new management approaches for effective management of regional development in the context of the global development of modern countries. Regional development is defined as a process of spatial and territorial change to transform the regional world, which brings to the fore the transformation of analog technologies into a business philosophy that is based on innovation, using interconnection and immediate transfer of information and knowledge. In the report, the term digitization is used to mark the transformational change of the local economy, outlining the new governance architecture of the regions. On the other hand, the digitalization of education at the regional level consists of moving from traditional teaching methods and techniques through interconnection and transfer of information with the help of electronic devices, multimedia educational resources and valuing not the skills of repeating information, but the ability to be creative when using the content taught. [ABSTRACT FROM AUTHOR]

The paper aims to characterize the urban - rural areas relationship in the context of actual urbanization effects. Cities are marked by several social inequalities. These polarized opportunities of the urban environment which are often mirrored in contrast to the rural environment, as patterns of inequality in cities vs rural localities are considerable and generally more widespread. Facing these challenges, accompanied by the determining phenomena of the rapid growth of the urban population, led to extensive debates that had a significant impact on the local development strategy. Thus, a strong movement was generated to reach the clean natural environment, which is called the urban paradox. In the current research, the complex phenomenon of urbanization will be approached from three perspectives: (1) the capacity of cities to open up for including rural landscape as an opportunity to expand sustainable infrastructure; (2) the government ability to promote greener, more sustainable living; (3) the ability to share and provide all urban and rural residents with access to a more sustainable environment (related to the Sustainable Development Goals). [ABSTRACT FROM AUTHOR]

This is the first study examining the key role played by venture capital and private equity (VCPE) firms in the private debt market. Private debt funds invest in companies owned (sponsored) by VCPEs and in other companies without VCPE sponsors. Using novel data, we find that private debt without VCPE sponsors generates a premium. Further analysis shows that this sponsorless premium compensates for higher risk and costs of risk mitigation as sponsorless lenders adopt a more hands-on approach emulating VCPE sponsors' roles. Our results are robust and provide important lessons for investors and investee firms in private debt, venture lending, and VCPE. This paper was accepted by Victoria Ivashina, finance. Supplemental Material: The data files and online appendix are available at https://doi.org/10.1287/mnsc.2022.4664. [ABSTRACT FROM AUTHOR]

Purpose: This paper analyzes the European Bank for Reconstruction and Development's (EBRD) strategic financing roles in Kosovo from 2013 to 2020, focusing on economic impacts and developmental progress. Methodology: Employing a quantitative and comparative approach, this study utilizes secondary data analysis, supported by statistical tools in Microsoft Excel, to evaluate the effectiveness of EBRD investments in various sectors within Kosovo. Results: The findings reveal significant EBRD investments, primarily in SMEs and infrastructure, contributing to competitive gains and sustainable development. The study details the volume of investments and their distribution across different sectors, highlighting substantial impacts on employment and green energy initiatives. Theoretical Contribution: This research enriches the literature on international financial institutions' roles in post-conflict economic development, providing a nuanced understanding of the EBRD's strategic priorities and operational outcomes in transitional economies. Practical Implications: The study offers policymakers and development agencies insights into practical strategies for leveraging international finance for economic growth and sustainability. Recommendations are provided to enhance the focus on renewable energy and infrastructure, aligning with global sustainable development goals. [ABSTRACT FROM AUTHOR]

Copyright of Istanbul Commerce University Journal of Social Sciences / İstanbul Ticaret Üniversitesi Sosyal Bilimler Dergisi is the property of Istanbul Commerce University Journal of Social Sciences and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article introduces into scientific circulation sources from the history of the Bey clans of the Crimea from the middle of the 19th to the beginning of the 20th centuries, which are contained in the funds of the Zemsky Bank of the Kherson province and the Bessarabian-Tavriysky Land Bank of the State Archive of the Odesa Region. In these funds, there are 21 cases of the Shirinskys, Arginskys, Yashlavskys, Mansurskys, and Kypchakskys families regarding the granting of a loan secured by an estate or a plot of land. The cases of the Bey families from the fund of the Zemsky Bank of the Kherson province have not been preserved and are known by their names in the inventories. An analysis of documents related to loans granted to the bank by Crimean Tatar landowners descended from Bey families was carried out. According to the type of information, the presented sources can be divided into three groups: economic (documents of economic activity, acts of assessment of the yield of the estate or land plot), procedural (correspondence reflecting the stages of obtaining and paying the loan, sale of the estate), personal documents of a social and property nature (agreement about demarcation, yafta, deed of sale). Documents of an economic nature provide an opportunity for a broader and more detailed study of the state of land ownership and the nature of management of the descendants of the Crimean Tatar aristocracy at the end of the 19th century. It is obvious that the established way of management of the once large landowners, descendants of the Bey clans, did not meet the need for funds. The estates were re-mortgaged several times. Procedural documents show that loans were granted quite quickly, the Bank's Management Board monitored the work of its agents in assessing the profitability of the estate, and was also interested in solving the problems of its customers, preserving their property and preventing the sale of property. The most informative documents that characterize the social and economic processes that took place among the Crimean Tatar nobility during the 19th century are the personal documents of the owners of estates: deeds of sale, agreements on the delimitation of land, distribution acts upon receiving an inheritance, which actually reflect the process of land dispossession of the descendants of the Crimean Tatars family aristocracy and the collapse of the traditional foundations of the rural community during the 19th century. [ABSTRACT FROM AUTHOR]

الحرب، بلا شك، تمثّل ساحة القتل والقتال والسعي لإضعاف طرف العدوّ. إلا أنّها ليست بأي حال من الأحوال مكانًا لاستحلال أي فعل؛ على الرغم من وجود قواعد الحرب وقوانينها التي تنظم سلوك المقاتلين، إلا أنّ هناك أفعالًا معينة تعتبر مجرمة ومحظورة حتى وإن وقعت في زمن الحرب. يطلق على هذه الأفعال مصطلح "جرائم الحرب"، وهي تندرج ضمن إطار القانون الدولي الإنساني. فعلى الرغم من عدم اعتماد الفقه الإسلامي على مصطلح "جرائم الحرب" بشكل صريح، إلا أنّ فكرتها ومضمونها متجذر في كتب الفقه الإسلامي، خاصة في أبواب الجهاد والسير، عند الكلام عن أخلاق الحرب وآدابها. يأتي هذا البحث ليسلّط الضوء على جهود الباحثين في إرساء مفهوم جرائم الحرب من ناحية فقهية، محاولا دراسة أهم أركان جريمة الحرب كونها جريمة دولية. بالإضافة إلى ذلك سيحاول هذا البحث تناول النصوص المؤسسة لتوجه الشريعة في تجريمها لبعض الأفعال والسلوكيات والتصرفات في أثناء القتال، وأبرز تلك الأفعال والسلوكيات المجرمة شرعا والمُدرجة كجريمة حرب يمكن ترتيب عقوبة عليها، فتنصّ الشريعة الإسلامية على أنّ المقاتل ليس حرًّا في ارتكاب أي فعل يريده خلال القتال، بل جعلت لذلك قواعد وضوابط حاكمة ومنظمة لسلوكه في إطار تنظيمها للحرب والنزاعات المسلحة. تضمّنت تلك القواعد الأخلاقية التي طوّرتها الشريعة الإسلامية تنظيمًا دقيقًا لسلوك المسلمين في الحروب والقتال، حيث فرّقت بين المقاتلين وغير المقاتلين في جواز الاستهداف وعدم الجواز، فجرّمت ومنعت استهداف فئات معينة من الأشخاص مثل المدنيين والجرحى وأضفت الحماية عليهم، وأدخلت في مسمّى المدنيين كل الفئات التي لا يصبّ مجهودها في العمليات الحربية مثل الأطفال والنساء وكبار السن وغيرهم. كما تضمّنت القواعد الشرعية التي وضعتها الشريعة الإسلامية حماية لأسرى الحرب، حيث تم تحديد وضعية خاصة لهم تضمن لهم الحماية والمعاملة الإنسانية، ومنعت تعذيبهم أو إكراههم على اعتناق الإسلام. وتجدُر الإشارة إلى أنّ الشريعة الإسلامية لم تقتصر على تجريم استهداف الأفراد فحسب، بل نصّت أيضًا على تجريم استهداف الأموال والأعيان المدنية التي لا يستعملها العدو في الحرب، أو التي تكون كطرف محايد مثل المستشفيات ودور العبادة والأماكن التاريخية والأثرية. ولعلّ التجربة التاريخية الإسلامية خلال الفترة النبوية وفترة الخلفاء الراشدين حين فتوحهم، وتاريخ المسلمين من بعدهم في الحروب يُعدُّ أبرز انعكاس على تلك القواعد الشرعية التي وضعتها الشريعة الإسلامية، فالتزم المسلمون في حروبهم بتلك القواعد فلم يعرف التاريخ حروبا أكثر إنسانية من حروب المسلمين.

The article considers the issue of role of analysis of financial sustainability of enterprise in ensuring its current activity. The article is aimed at generalizing the methodical instruments of financial analysis of enterprise sustainability. The calculation of indicators will enable business executives to determine the degree of dependence of the enterprise on creditors and investors, as well as the level of its financial situation. The article generalizes the theoretical provisions on application of different approaches/methods of analysis/assessment of financial sustainability of organization. It is found that three basic approaches can be used to analyze financial sustainability: traditional, resource, and resource management. Methods involve the calculation of absolute indicators and coefficients. Absolute indicators allow you to determine the type of financial sustainability in terms of opportunities for financing stocks and assets of an enterprise through various sources. Depending on the availability of sources of funding, the following types of financial sustainability can be distinguished: absolute financial sustainability; normal financial sustainability; unstable financial position; crisis financial condition. Coefficients are a useful instrument for summarizing a huge amount of information and are convenient for making intra-company comparisons. The coefficients used in the analysis of financial sustainability are related to: capital structure, financial risk of loss of independence, and growth rate. The coefficient analysis of financial sustainability involves the calculation of a system of indicators, the main of which are the following: concentration coefficient of equity (indicates the financial independence of the enterprise from external creditors); debt concentration coefficient (indicates the dependence of the enterprise on loan capital); financial sustainability coefficient (shows the share of stable liabilities of the enterprise, that is, the share of equity, non-current assets and long-term liabilities in total assets); financial leverage coefficient (shows the dominant type of capital in the total capital of the enterprise). Indicators have normative values. Their calculation is identical both in domestic and in international theory and practice. The calculation of financial leverage involves the use of two conceptions: the European and the American. According to the European conception, financial leverage shows how many percent can increase the return on equity due to debt as a source of investment. According to the American conception, financial leverage is calculated as the coefficient between the growth rate of net profit and the growth rate of operating profit.

The goals include the obtained results from the advisable sources, specifically as a sense of the carried-out analysis. So it is a conceivable objective that the legal national interest perspective should be explicit pursuant to the doctrine. The patient has a number of rights not cataloged numerus clausus. However, how has legislation changed in the face of the pandemic and European Union budgetary law? Did it have an impact on strengthening the law and increasing the focus on the patient? In such difficult times of a pandemic, it was necessary, therefore, to adapt more to technological and legal developments. The restrictions that resulted from the pandemic, however, were intended not to infringe on patients' acquired and absolute human rights. It is an important dogmatic and historical method in the sense that this is a work with a historical dimension because it is describing the most important events in the history of the globe for human rights and medical law, which are trying to combine. In conclusion, it is important to share knowledge in the field of medical law that is popularized in the field of documents considered medical, which has been discussed more in the text. It aims to indicate where an individual would assert the rights if not through the proliferation of specialized human rights courts. What is more significant, the representation of states is related to their international competencies, which may, in the future, ensure membership of other international organizations, in order to focus the role of a global coordinator of similar problems in the European sphere. It is the choice of countries to belong to international specialized organizations that make it easier to shape mechanisms for the protection of medical rights.

The European Union's (EU) Cohesion Policy, the oldest policy within the EU, has undergone numerous transformations over more than three decades, evolving in both objectives and implementation instruments. The recent expansion of the European Union has rekindled discussions on the efficacy of Structural Funds in achieving economic goals. (Drăgan, 2018). Analyzing the impact and effectiveness of cohesion policy in Romania, as well as understanding the challenges involved in fund absorption and distribution at all levels, is crucial for achieving sustainable regional development to benefit citizens. Starting from the research question: "To what extent has Romania capitalized on the funds allocated through the cohesion policy?", this study outlines the following main objectives: (O1) identifying and analysing the main challenges for the regional policy and for the strengthening of regional and urban development (O2) determining the thematic priority areas to which the majority of cohesion funds in Romania have been allocated, (O3) identifying the primary investment priorities for which European funds have been attracted in Romania. This study aims to address the stated objectives and, where necessary, to identify areas for improvement and suggest strategies to overcome these obstacles. [ABSTRACT FROM AUTHOR]

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Green finance, an essential tool for high-quality economic development, is valued by policymakers and researchers in line with the growing global concern for environmental protection, climate change, and sustainable development. The banking sector, as a major part of China’s green financial system, undertakes significant responsibility for green finance while also confronting the opportunities and requirements of digital transformation. Big data technology is a major driver of digital transformation in the banking sector and can improve the green operational capability of the banking sector. The purpose of this study is to explore the ways in which the extent of big data technology transformation in the banking sector in China affects its ability to operate in a green manner and to analyze the moderating role of green credits, funds, and bonds. For this reason, this study selected A-share listed banks in China from 2015 to 2022 as research subjects and adopted a panel data regression method to study the impact of the degree of big data technology transformation on green operations. The results demonstrate that the degree of big data technology transformation in the banking sector positively influenced green operations. Green credit, funds, and bonds played a moderating role, meaning that financial products strengthened the role of the degree of big data technology transformation in green operations. This study examined the effect of big data technology transformation in the banking sector and enriches research on green finance. This study also provides practical insights for investors and regulators concerned with green development in the banking sector.

The subject of the study is to highlight the peculiarities of accounting and analysis of labor remuneration and its taxation in order to identify the problems of implementation and justification of the principles, directions and means of improving the organization of this activity. The purpose of the article is to determine the principles of organization of accounting, analysis and taxation of wages at enterprises in order to increase its stimulating role for employees as the basis of their well-being, personal growth and reproduction in general, and for entrepreneurs as an important component of reproduction of entrepreneurial activity, social responsibility and other types of business. The methodological basis of the article is the methods and approaches of economic, institutional and theory of sustainable development. In particular: monographic, historical, statistical and economic, accounting. Results of the article. It has been established that the accounting of labor remuneration and its taxation is carried out according to analytical and synthetic accounts in accordance with the results, which are the basis for the analysis of the efficiency of the use of labor resources and labor productivity, including based on a comparison of costs and profits with respect to employees. The principles regarding the organization of accounting, analysis and taxation of labor remuneration and its improvement are substantiated, namely compliance with economic laws; patterns of development and dynamics of production; ensuring reproduction processes; innovativeness; systematicity. Field of application of results. The main provisions of the article can be implemented in the activities of enterprises and organizations; individual entrepreneurs; institutions of higher education of an economic profile. Conclusions. In the perspective of improving the state of calculation of wages, its accounting, analysis and taxation, it should be based on theoretical and practical measures and management decisions in accordance with the defined principles of their organization. Organizational and economic measures are of primary importance among them. They relate to the introduction of changes (if necessary) to the Regulation on the remuneration of enterprises, which would, on the one hand, guarantee compliance with the minimum wage level, and on the other hand, ensure the direct connection of the norms of wage rates with the production volumes of the relevant types of products and certain works, provision of services. It is also necessary to carry out constant operational control over compliance with the optimal dynamics of labor productivity and wages, timely payments of wages and accrued taxes to the budget. This will have a positive effect on the reduction of costs under the item "Labor costs" in the cost price of a unit of certain types of products, therefore, and on increasing the level of its market competitiveness and profitability. It is important to pay managers and specialists of enterprises according to official salaries, but taking into account the achievement of the final results of the activity.

(Series Information) European Papers - A Journal on Law and Integration, 2022 7(2), 721-737 | Article | (Table of Contents) I. Introduction - II. The road to rule of law conditionality - III. How the rule of law conditionality regulation became an instrument of budget conditionality - III.1. The conditionality mechanism in Regulation 2020/2092 - III.2. Article 322(1) TFEU as the correct legal basis - III.3. Sufficiently direct link - III.4. Alleged infringement of art. 7 TEU, circumvention of art. 258 TFEU, and destabilising the institutional balance - IV. Other traces of rule of law conditionality - IV.1. References to Regulation 2020/2092 - IV.2. Applying rule of law conditionality under the Recovery and Resilience Facility - V. Conclusions. | (Abstract) During the last decade, a deterioration of the respect for the EU's common values occurred. On the EU level, various procedures and instruments have been created and applied to cope with the crisis. The latest instrument, Regulation 2020/2092, was designed to establish a rule of law conditionality mechanism but has turned out as a budget conditionality mechanism. This Article examines the evolution and nature of the conditionality mechanism in said Regulation and shows why rule of law conditionality can currently rather be located in the financial instruments breathing life into the EU Green Deal than in the so-called rule of law conditionality Regulation.

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This study investigates the impact of working capital management on the financial performance of small enterprises in Kano, Nigeria. A cross-sectional survey of small enterprises owners or managers in Kano was conducted through selfadministered questionnaire. Variance-base structural equation modelling statistical technique called partial least square (PLS) version 4.0.9.5 was utilized to examine the relationship between working capital management and financial performance. The findings of the study indicate that working capital management has a statistically significant positive impact on financial performance of small enterprises. Specifically, the results show that small enterprises with higher working capital management have better financial performance in terms of sales growth, profitability, liquidity, solvency, and return on assets. The study offers useful recommendations to small business operators and suggests interesting direction for future research. [ABSTRACT FROM AUTHOR]

Copyright of Al-Mithqal for Economics Administrative Sciences & Information Technology is the property of World Islamic Sciences & Education University (WISE) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)