Administrative Authorities Research Articles

COMPARATIVE LEGAL ANALYSIS OF TAX MEASURES TAKEN IN CRISIS CONDITIONS

The world's economic and legal systems are facing a huge challenge to overcome the negative consequences imposed by recent social distortions. In 2020, what started as a health crisis quickly turned into an economic-social problem where an express response was required to ensure the functioning of social actors. This economic-social crisis was followed in a short period by new security crises with additional consequences on national systems. The response to the newly created conditions requires a multidisciplinary approach that will include measures of a health, economic, social, and security nature, adopted on the principles of legislation and expediency within the national legal systems. These measures have their own direct or indirect tax component. The purpose of this paper is to perform a legal analysis of the tax measures taken in the national systems. The scope of the research covers the member states and candidate countries for membership in the European Union. The focus is on the more recent crisis period, with particular emphasis on the COVID-19 period. The analysis primarily focuses on the legal element of the tax measures, the procedure of their implementation, and their legal nature. Also analyzed are the challenges that they have on the taxpayers and the administrative authority for their performance. The method of comparison in the paper is used to compare the similarities and differences between the tax measures in the different national systems and to detect the legal challenges imposed by the established crisis conditions. At the end, conclusions are given about the current situation and recommendations on how the establishment of tax systems should be in the future in crisis conditions.

A machine learning-based approach for flash flood susceptibility mapping considering rainfall extremes in the northeast region of Bangladesh

Flash floods are catastrophic global events, especially in northeast Bangladesh, and assessing flash flood susceptibility is crucial for preparedness and mitigation. Traditional geographic system-based flash flood susceptibility mapping struggles to capture flash floods’ non-linear and complex nature. However, machine learning models have recently emerged as an efficient alternative to address these limitations. This study evaluates four machine learning models—Artificial Neural Network (ANN), Recurrent Neural Network (RNN), Random Forest – Gradient Boosting (RFGB) Hybrid, and Categorical Boosting (CatBoost)—for flash flood susceptibility. It categorizes areas into five susceptibility levels: very low, low, moderate, high, and very high. Covering 24,424.25 km2 across eight districts, the study uses 400 points (200 flood and 200 non-flood) for training and validation, based on field investigation, historical flood information, Sentinel-1 SAR GRD: C-band Synthetic Aperture Radar data using Google Earth Engine, and insights from the local people. The models’ predictive performances are evaluated by incorporating topographical attributes and rainfall indices and using accuracy, precision, recall, F1 score, and Receiver Operating Characteristic (ROC) Area Under the Curve (AUC) score, with 70% of the data for training and 30% for testing. The ANN model performs best with rainfall indices, achieving high accuracy (maximum AUC = 0.802). The RFGB hybrid model shows excellent training accuracy (AUC ≥ 0.971) but suffers from overfitting during validation (AUC ≤ 0.674), requiring careful hyperparameter adjustment. The CatBoost model effectively uses both rainfall indices and terrain features, achieving AUC = 0.701 in training and AUC = 0.667 in validation. The ANN model conservatively includes the largest area (2198.3 km2) under ’very high’ susceptibility. This study’s flash flood susceptibility maps, which include rainfall extremes, are more robust than those without, helping local administrative authorities and national flood practitioners prepare for flash floods.

Services Administration In Education. Utilizing Control Charts In Educational Management: An Approach For Assessing The Mathematics Scores In Panhellenic Examinations

Background: The choices offered to students and their parents complicate the process of finding an optimal solution that meets their needs, as competition increases1 . The management of each educational organization is responsible for providing services information and curricula offered by the tutorials, as well as for designing innovative, cost-effective, and efficacious solutions2 . A learning organization with a student-oriented marketing approach is considered by many researchers as an effective mix to mixture that meets the needs of customers, students, and parents3,4. An organization with the above-mentioned features which apprehends its position, predicts the behavior of its customers, meets their needs and preferences, and enables marketing to be much more targeted and successful. As a result, it provides highvalue services, which are its comparative advantage in the market5 . The evaluation and intervention of education service providers and curriculum designers ensures the correction of errors and the adaptation to student and societal needs in all educational system processes. One of the most reliable statistical control tools of quality services and processes is the mean and standard deviation control charts6 . Both respond to the requirements of in educational processes as they are described by the normal distribution. Materials and Methods In this work, the statistical tools have been utilized to analyze the mathematics scores in the economic and scientific studies orientation of the Panhellenic exams from 2003 to 20227 . The objective of this analysis is to investigate the application of control charts as statistical methods and identify the factors responsible for any out-of-control processes. Conclusion: The study findings revealed that the modification of the curricula (all chapters of Algebra topics were removed, and only mathematical analysis topics remained) negatively affected the mean students' scores from 2015 to 2017, with a simultaneous reduction of variance. Distance education which was mandated due to the pandemic crisis did not negatively affect the mean values of the mathematics scores and increased the variance. A decrease in the number of the Panhellenic exams candidates is expected due to the demographic problem of Greece8,9. Moreover, extensive learning gaps for students who were in high school and elementary school during distance education are evident10. Finally, the service administration authorities in educational organizations and those who are responsible for the development of educational strategies should monitor student performance with the use of appropriate tools. This will help them to adapt their policies, educational tools, and curricula to the current conditions if it would be necessary

사상의 자유시장 이론과 플랫폼 거버넌스

The concept of ‘marketplace of ideas’ has been employed as a conventional argument to justify freedom of expression. The Constitutional Court of Korea has also been significantly influenced by this concept, presenting it as a rationale to protect freedom of expression and asserting that “the Internet is the medium most closely approximating the ‘marketplace of ideas’”. However, the proliferation of disinformation, hate speech, and the development of artificial intelligence have urged a re-evaluation of the validity of the ‘marketplace of ideas’, which posits that truth can prevail over falsehoods through unrestricted competition. ‘Marketplace of ideas’, which is advocated from a laissez-faire perspective, also encounters challenges related to market failure when examined from an economic perspective. This phenomenon occurs because market failure is not limited to the market for goods but extends to the market for ideas as well. In the context of freedom of expression, market failure can result in impediments to information distribution, insufficient dissemination of high-quality information, and democratic representation. To address market failure in the realm of free expression, it is imperative to focus on platform governance. In the United States, self-regulation by individual companies or industries, and in Europe, co-regulation by governments, have been proposed as potential solutions to market failure. The divergence between the US and European approaches to platform governance stems from the distinct constitutional traditions of freedom of expression. While platform governance mechanisms, such as self-regulation and co-regulation, offer advantages including flexibility, expedience, and professionalism, they may also generate tensions with the rule of law and potentially result in private censorship when limiting fundamental rights. To ensure the democratic legitimacy of self-regulation, limitations on freedom of expression must be implemented in a manner consistent with the rule of law. Furthermore, to prevent co-regulation from devolving into private censorship, considerable caution must be exercised to ensure that government intervention does not transform into censorship by administrative authority.

Należności publicznoprawne jako przedmiot egzekucji sądowej w Polsce i w Austrii

The paper presents results of benchmarking legal solutions adopted in Poland and in Austria with respect to methods of enforcing public-legal receivables. A starting point were the relationships between court and administrative enforcement in the Austrian system, indicating the parallel nature of both ways of claiming financial dues. In the next part of the study, the evolution of Polish regulations was presented in this regard. Initially, like in Austria, they established the equivalency of court and administrative enforcement proceedings, gradually including more and more deviations from this concept, until the complete separation of both proceedings, which took place finally in 2001, as a result of granting the right to carry out enforcement against real properties to administrative enforcement authorities. In the present legal system, public-legal receivables are subject to court enforcement in exceptional cases only, under a special regulation, but even in such instances the court mode of enforcement proceedings is not exclusive. This proves the existence in the Polish legislation of a continuous trend to separate court enforcement proceedings from administrative ones, attributing a predominant role in enforcement of public-legal receivables to the latter. Keywords: administrative enforcement, court enforcement, public-legal receivables, administrative enforcement title, Austrian enforcement law

THE 3S OF LIFESTYLE CHOICES: HOW SCREENS, SLEEP, AND SWEAT INFLUENCE MENTAL HEALTH OF THE FORMAL WORKFORCE IN MALAYSIA’S CAPITAL CITY

The purpose of this research is to analyse the impact of three lifestyle factors, which are screen time, sleep quality, and physical activity, on the mental health of formal employees in Malaysia. The data for this study comes from 336 employees in Kuala Lumpur. A self-administered questionnaire was used to collect data. The response rate was 87.5%. The results show that there is a significant positive relationship between these factors and mental health. In particular, sleep quality is the most important factor in relation to an employee’s mental health, followed by physical activities and screen time. The study reveals the importance to mental well-being of having balanced screen time, getting enough sleep and taking regular physical exercise. Additionally, this research adds to a collection of useful materials that benefit public administration authorities, entrepreneurs, scholars and businesses in designing strategies and policies to enhance the mental welfare of employees amidst the changing work environment in Kuala Lumpur. In addition, the study finds that workplace wellness programs must incorporate these elements into their design if they are going to address mental health problems. The results provide a strong basis for interventions that promote healthier lifestyles which will, in turn benefit formal employee’s mental health and work-life balance.<p> </p><p><strong> Article visualizations:</strong></p><p><img src="/-counters-/soc/0121/a.php" alt="Hit counter" /></p>

Cybersecurity work at Swedish administrative authorities: taking action or waiting for approval

In recent years, the Swedish public sector has undergone rapid digitalization, while cybersecurity efforts have not kept even steps. This study investigates conditions for cybersecurity work at Swedish administrative authorities by examining organizational conditions at the authorities, what cybersecurity staff do to acquire the cyber situation awareness required for their role, as well as what experience cybersecurity staff have with incidents. In this study, 17 semi-structured interviews were held with respondents from Swedish administrative authorities. The results showed the diverse conditions for cybersecurity work that exist at the authorities and that a variety of roles are involved in that work. It was found that national-level support for cybersecurity was perceived as somewhat lacking. There were also challenges in getting access to information elements required for sufficient cyber situation awareness.

Адміністративний процес, як провідна галузь права у співвідношенні з міжнародними правовими системами ЄС та США

The article is devoted to a detailed study of administrative procedure as one of the key branches of law and its correlation with international legal systems, such as the legal systems of the European Union (EU) and the United States of America (USA). The study of these systems is important for understanding current trends in the development of administrative law in Ukraine, especially in the context of its integration into the European legal area and large-scale legal reforms. The purpose of this study is to identify commonalities and significant differences between the administrative processes in the EU and the US, and to assess how these processes can be integrated into the Ukrainian legal system. Particular attention is paid to the analysis of administrative justice principles such as the rule of law, fairness, access to justice and judicial independence. The study shows that, despite significant differences between the legal traditions of the US and the EU, both systems share a common goal of ensuring transparency and accountability of administrative bodies and protecting the rights of citizens. The article analyses the different approaches to administrative justice, in particular, it shows that in the EU and the US, they are united by such important elements as independence of the judiciary, access to justice and protection of human rights. These principles may serve as guidelines for the development of administrative law in Ukraine, where reforms are aimed at strengthening the judicial system and improving the mechanisms for protecting the rights of citizens in their relations with administrative authorities. Particular attention is paid to the analysis of the impact of the EU and US legal systems on the development of administrative law in Ukraine. Ukraine, on its way to integration into the European Union, has already adopted many elements of the European legal system, in particular in the field of administrative justice. At the same time, the American experience of regulating economic relations through administrative law may also be useful for Ukraine in the context of developing a market economy and building a state governed by the rule of law. Thus, the article concludes that the integration of Ukrainian administrative law into the European legal space should take into account both the EU’s positive experience in the field of human rights protection and transparency of public administration, and American approaches to regulating economic relations and ensuring the effectiveness of administrative justice.

A study on ecological sustainable cities based on LCA-emergy-carbon footprint and geographic information system (GIS) approach

ABSTRACT Sustainable cities, as an effective response to global climate aberrations, have increasingly garnered the attention of researchers. However, due to the wide range of interpretations and applications associated with sustainable cities, diverse methodologies can yield starkly contrasting results. This paper adopts ecological and low-carbon perspectives to evaluate and discuss urban sustainability. The core of this investigation involves quantitatively measuring a city’s sustainability based on the lifecycle metrics of emergy and carbon footprint. The findings reveal that Yangzhou, recognized as a model ecological city by authorities, exhibits an emergy sustainability index below the standard benchmark (ESI = 0.02 < 1). GIS mapping reveals that the city’s largest ecological service system is situated in the northwest water region. Both the emergy and carbon footprint analyses indicate that urbanized areas exert a detrimental influence on the city’s overall sustainability. Additionally, the administrative authorities in Yangzhou have implemented proactive measures to transition the city towards sustainability. Currently, the impacts of clean energy adoption and urban wetland restoration are particularly pronounced. The application of lifecycle emergy and carbon footprint methods offers a holistic approach for urban managers, enabling sustainable urban planning that harmoniously integrates ecological emergy and low-carbon considerations. This approach is instrumental in the realization of sustainable cities.

Addressing territorial digital divide through digital policy: lessons from China's national comprehensive big data pilot zones

ABSTRACT Governments around the world have paid considerable attention to Information and Communication Technology for Development (ICT4D) initiatives. However, there is no clear evidence that current digitization strategies are meeting the expectations of inclusive and sustainable development. Based on panel data from Chinese prefecture-level cities, this paper constructs a quasi-natural experiment with the establishment of the National Comprehensive Big Data Pilot Zones (BDPZ) to examine whether and how big data-based digital policies can address the digital divide. The results show that the construction of the BDPZ significantly contributes to addressing the territorial digital divide. And this policy effect is influenced by factors such as regional innovation capacity, geographical location, and administrative authority. The mechanism analysis shows that the institution-led diffusion effect and administrative supply diffusion effect under the authoritative diffusion model, and the market-driven diffusion effect under the induced diffusion model are the intrinsic mechanisms of BDPZ in addressing the digital divide.

Delineating the climate change impacts on urban environment along with heat stress in the Indian tropical city

India experiences significant levels of temperature variance as a result of urbanization, deforestation, and industrial growth, all of which contribute to a progressive increase in heat island effects. Significant landform change has occurred in Bhubaneswar City, Odisha, in recent decades as a result of major plant loss and temperature unpredictability. Thus, during the summer and winter months, an examination of the long-term heat island impacts is essential for Bhubaneswar. The evolution of landforms and heat island impacts in Bhubaneswar are evaluated using Landsat images from 1991 to 2021 datasets and correlation analysis of heat islands and geospatial variables. Between 1991 and 2021 with a 10-year gap, the landforms studied showed an increase in built-up land (38.009 km2), a decrease in vegetation (13.875 km2), bare ground (16.306 km2), and water bodies (7.828 km2). The annual temperature variance in Bhubaneswar was 0.124 °C (summer), and 0.293 °C (winter). Surface temperatures varied by about 3.71 °C (summer) and 8.80 °C (winter). During the study years, heat islands increased from 2.89 to 4.27 (summer) and 2.30 to 3.87 (winter). In Bhubaneswar, there was an increase in ecological variation of 0.092 (summer), and 0.071 (winter). There is a statistically significant negative correlation between the R2 values and the temperature and the built-up indices. Using this dataset, administrative and development authorities can choose which measures to take to counteract the effects of variations in thermal variation. Finding out how man-made land use structures, industrial zones, and other areas contribute to the built-up area a direct consequence of heat islands was the aim of this study.

Differing standards in regulating off campus speech

With the growth of the internet and social media, students are increasingly using online platforms as public forums of communication. This communication occasionally impacts the school environment which has created a new realm of regulation for school authorities. Traditionally, the authority of school administrators’ stopped at the school yard gates. However, the age of social media has prompted reforms in legislation and brought forth novel case law. Ontario’s Education Act currently sets out the test to determine when school administrators can exercise their authority off school grounds: in circumstances “where engaging in the activity will have an impact on the school climate.”[1] In the US, the landmark Tinker case set out a different test: school administrators may only exercise their authority against student speech when the speech causes a “substantial disruption or material interference with school activities.”[2] This standard was affirmed to apply to off-campus speech in the Mahanoy case.[3] The standard in the US is markedly elevated compared to Ontario’s, requiring a more substantial impact on the school climate. This difference raises two important questions: how can this difference be explained and is one standard more fitting than the other? [1] Education Act, R.S.O. 1990, c. E.2, s. 306(1) [rep &amp; sub. 2007, c. 14, s. 4; am. 2017, c. 26, Sched. 1, s. 30(3), (4); 2020, c. 18, Sched. 5, s. 8]. (emphasis added) [2] Tinker v. Des Moines Independent Community School District, 393 U.S. 503. (emphasis added) [3] Mahanoy Area School District v. B.L., 594 U.S. 180.

Glosa krytyczna do wyroku Wojewódzkiego Sądu Administracyjnego w Warszawie z dnia 11 kwietnia 2023 r. (VII SA/Wa 2467/22)

The commentary concerns the judgment of the Voivodeship Administrative Court in Warsaw of 11 April 2023, in which the Court referred to the interpretation of the concept of a railway area. The Court’s position deviates from the standards of linguistic interpretation and the accepted practice of administrative authorities. Due to its significant relevance to the process of agreements made by the President of the Office of Rail Transport, the discussed judgment is important for the practice of administrative bodies involved in spatial planning and development. The commentary is critical in nature and considers that the Court, by applying inappropriate interpretive tools, deviated from a linguistic interpretation that was unjustified in the context of the previous case law and doctrinal views.

The competence to set the date of elections and the practice of merging elections in the Romanian Constitutional Court's case law

"By organizing at the same time the elections for the Chamber of Deputies and the Senate and those for the local public administration authorities, citizens will have to perform a much more complex task – expressing their choice on 6 ballot papers –, [...] The complexity of voting operations may have the effect of excluding from voting voters who, independently of their will, will not be able to vote during the time allocated for voting, until the polls close." (Decision No 51 of January 25, 2012)

Geodemographics and population distribution of Garmian administration

This research; It study the population reality (population change and distribution) in the Garmian administration. The data of population were taken from censuses (1977, 1987), estimates (2002), agricultural survey of (2012), and the researchers' own surveys were taken for all Human Settlements of Garmian administration in 2022, so that all changes and distribution are made according to dimensions (temporal and spatial) in order to interpret and analyze them scientifically and objectively. Since the location of the study area is of great geopolitical importance. becouse of those political and demographic processes of the last century. approach of study is (quantitative method) and methood of (Descriptive-analytical). the transformed population; During the study, there was a significant change in size, from 86,910 people in 1977 to 327,071 071 people in 2022, an absolute change of 240,161 people. Even their distribution characteristics have generally taken a negative direction. The balance of environmental, spatial and numerical distributions has been completely disrupted. The important results of the study is that the administrative authorities of Garmian and Sulaimani provinces can feel the dangers of deteriorating population distribution and put limits on the negative directions and plan to restore the population balance.

“It's normal to be afraid”: attacks on healthcare in Ouaka, Haute-Kotto, and Vakaga prefectures of the Central African Republic, 2016–2020

IntroductionAttacks on healthcare have further weakened the already fragile health system in the Central African Republic. We investigated attacks on healthcare in three conflict-affected prefectures—Ouaka, Haute-Kotto, and Vakaga—from 2016 to 2020. The study aim was to gain an in-depth understanding of the immediate and long-term effects of attacks on healthcare workers, facilities, supply chain, quality of care, and other components of the health system. We provide a qualitative description of the incidents, assess their impacts, identify mitigation efforts, and discuss challenges to recovery.MethodsWe used purposive and snowball sampling to identify participants in the study. Semi-structured key informant interviews were conducted with administrative and health authorities, front-line personnel, and staff of non-governmental organizations. Interviews were done in Sango, French, or English. Recorded interviews were transcribed and notes taken for non-recorded interviews. Transcripts and notes were analyzed using inductive coding, allowing participant responses to guide findings.ResultsOf 126 attacks identified over the study period, 36 key informants discussed 39 attacks. Attacks included killings, physical and sexual assault, abductions, arson, shelling with grenades, pillage, occupations, and verbal threats. The violence led to extended closures and debilitating shortages in healthcare services, disproportionately affecting vulnerable populations, such as children under five, or people who are elderly, chronically ill, or displaced. Healthcare workers faced psychological trauma and moral injury from repeated attacks and the inability to provide adequate care. Personnel and communities made enormous efforts to mitigate impacts, and advocate for assistance. They were limited by failed reporting mechanisms, ongoing insecurity, persistent lack of resources and external support.ConclusionEffective strategies to safeguard healthcare from violence exist but better support for communities and health workers is essential, including measures to assess needs, enhance security, and facilitate recovery by quickly rebuilding, resupplying, and re-staffing facilities. CAR’s government, international organizations, and donors should make concerted efforts to improve reporting mechanisms and end impunity for perpetrators. Their investment in community organizations and long-term health system support, especially for health worker training, salaries, and psychosocial care, are vital steps towards building resilience against and mitigating the impacts of attacks on healthcare.

Climate change and resilience of the Senegalese health system in the face of the floods in Keur Massar.

This article is based on the observation that the affected populations perceive existing community-based adaptation strategies to the health effects of floods differently. We explore the resilience of the local health system to climate change (CC) in Keur Massar (Senegal) using a monographic approach based on a qualitative survey of flooded households, health professionals, hygiene agents, community health actors, administrative and local authorities, agents from the Ministries of Health and Environment, and experts from the ecological and meteorological monitoring centre (n=72). The effects of CC on health are modulated by financial, organisational, social and cultural factors. The effects of CC on health are modulated by traditionally praised by self-centred health governance, which is often based on standardisation of problems and thus not sufficiently attuned to local contexts, especially the climate vulnerability index (CVI) of households and health structures. Despite the existence of programs to combat the consequences of CC, the notorious lack of exhaustive mapping of areas with a high CVI hinders the effective management of the health of the affected populations. A typology of forms of mobility in the context of flooding-ground floor to the upper floor, borrowing a room, renting a flat, seasonal residence-reveals inequalities in access to care as well as specific health needs management of vector-borne diseases, discontinuity of maternal, newborn and child health care, and psychosocial assistance. The article outlines how a health territorialisation based on surveillance and response mechanisms can be co-constructed and made sustainable in areas with a high CVI. Integrating this approach into national health policies allows for equity in health systems efficiently and sustainably.

Правовое регулирование полномочий публичной администрации и иных органов публичной власти в сфере обеспечения обороны и безопасности Российской Федерации

The article is devoted to the legal regulation of the activities of public administration and other public authorities in the field of ensuring the defense and security of the Russian Federation. The characteristic features of the functioning of the public administration segment in this area are revealed.

In Celebration of WHO International Day of Older Person : How to Stay Young Symposium

The Geriatric Unit at Dar Al Shifa Hospital in Kuwait is announcing a geriatric symposium. The symposium is in Celebration of WHO International Day of Older Person. The theme of the conference is “ How to Stay Young “. It will take a place on Sat Oct 5th , 2024 at DASH-Auditorium. The conference will cover the following topics Longevity issues Dementia &amp; Alzheimer’s Preventive strategies in older people How to prevent cardiovascular diseases Nutrition, Frailty, Sarcopenia Prevention of Osteoporosis Use of genetic testing New modalities in prevention and Management of diabetes New modalities in prevention and management of dyslipidemia Parkinson disease new modalities of treatment and prevention We will bring together a network of key players, renowned scientists and professionals representing all the following f ields of gerontology and geriatrics: Research and education, social services, nursing or care homes, relevant public and administrative authorities as well as any other discipline dealing with the elderly or their quality of life. The speakers are from Kuwait , GCC national and Europe in addition to Thailand, Spain, USA The symposium can be carried at the auditorium of our hospital

The Cluster: A Mechanism for Developing the Centralized Heating System

"Science and technology cluster - a grouping of legal entities and natural persons established on the basis of a contract of association, concluded between accredited science and innovation organizations and/or accredited higher education institutions, other non-commercial organizations, on the one hand, and economic agents, local public administration authorities employers' associations or professional associations, natural persons, financial institutions, international organizations, domestic or foreign investors, on the other hand, for the purpose of carrying out scientific research, education and technological transfer of scientific results and innovations, their exploitation through economic activities'.