Policy Directions Research Articles

ОРГАНІЗАЦІЯ СИСТЕМИ ЗАХИСТУ ЦИФРОВОЇ ІНФОРМАЦІЇ У ФІНАНОВОМУ ОБЛІКУ

Abstract. Introduction. The constant development of technologies, changing forms of threats and the need to adapt to new conditions will require organizations to constantly improve their security systems. The purpose of this work is to systematize theoretical provisions and substantiate practical recommendations regarding the organization of protection of digital financial accounting data. Methods. In the process of research, the method of induction was used at the stage of collecting, processing and systematization of the received information, the method of analysis and synthesis - to combine the constituent elements of economic phenomena in a single process. Results. The essential characteristics of the concepts of information security, digital security and data cyber security in the context of economic security of the enterprise are revealed. A set of measures in the system of organizing digital security of financial accounting data has been identified. National and international legal acts, standards and recommendations define mandatory requirements for data storage, processing and transmission, thus providing a legal basis for the implementation of information security policies. The main directions of state policy in the field of information security have been determined. The state in which business entities currently work is accompanied by constant cyber-attacks both on the enterprises themselves and on the totality of their digital data in the field of accounting and taxation. The main measures to ensure cyber security for critical infrastructure enterprises have been determined. They singled out the main problems of digital information protection in accounting, namely: data leakage; software attacks; phishing and social engineering; malware. The main methods of preventing cyber threats are summarized. Recommendations on the organization of the system for ensuring the security of digital data in financial accounting have been formed. The actions of the accounting staff of the enterprise or the enterprise of the partner, which may create a threat of information leakage, are singled out. A set of information sources in need of protection has been identified. Conclusions. The digital information protection system should become an element of the company's accounting policy, and its implementation will contribute to the economic security of the business entity.

Modern Japan-Vietnam’s Relations: Trends and Problems

The article examines the state and prospects of relations between Japan and Vietnam, two key East Asian states, in the trade and economic field, as well as in the field of security in the context of the international situation in the Asia-Pacific region. By now, the two countries have become closely linked in both trade and investment. Japan and Vietnam have complementary economic structures and comparative advantages that create opportunities for the development of mutually beneficial economic relations. Vietnam is a very attractive target for Japanese investment and the largest recipient of Japanese ODA (Official Development Assistance). At the same time, Vietnamese investments are beginning to flow into the high-tech sector of the Japanese economy. An important factor in the bilateral ties is the large number of Vietnamese labour migrants in Japan. In light of the growing confrontation between the United States and China, relations with Japan are becoming an important direction of Hanoi's multi-vector foreign policy, called “bamboo diplomacy”. In recent years the two countries’ cooperation in the field of security has come to the fore in the overall complex of bilateral relations with the goal of jointly opposing China’s “maritime expansion”. The important role of two countries for each other in the basic areas of international cooperation in the foreseeable future will increase and create prerequisites for the emergence of an informal Tokyo-Hanoi axis.

How Does the World Bank Influence the Development Policy Priorities of Low-Income and Lower-Middle Income Countries?

How does the World Bank’s use of lending and non-lending instruments affect the policy priorities of developing countries? We consider how certain forms of external assistance can shape the incentives of political leaders and the ideational environment within which they work in ways that promote reform. With new data on the delivery of analytical and advisory products and micro-level survey data from 1244 public sector officials in 121 developing countries, we find a consistently positive but not statistically significant association between the World Bank’s delivery of “Economic and Sector Work” products and the degree to which public sector officials perceive the multilateral institution to be effective in shaping the direction of government policy. We do not find a detectable effect of economic and sector work on the perceived utility of the World Bank’s advice or engagement during policy reform implementation. Nor do we find any evidence that the World Bank’s development policy lending consistently affects its perceived influence on the direction, design, or implementation of government policy. These findings have important implications for understanding both the effectiveness of development assistance and the conditions under which international institutions can influence the policy priorities of developing countries.

How the Engagement of High-Profile Partisan Officials Affects Education Politics, Public Opinion, and Polarization

Abstract What happens to public opinion when prominent partisan officials intervene in education policy debates? We analyzed the results of 18 survey experiments conducted between 2009 and 2021 with nationally representative samples of U.S. adults. In each experiment, some respondents were randomly assigned to receive the current U.S. president's position on a specific education policy before all respondents were asked to indicate their support or opposition to that policy. Our results indicated that the engagement of high-profile partisan officials typically did little to move public opinion in the direction of the cue-giver's preferred policies. Instead, the chief consequence was increased polarization among the public along partisan lines. A key exception applied to endorsements of policies that diverged from the traditional position of the cue-giver's own party, which tended to shift aggregate public opinion modestly in favor of those policies. Such cross-party cues also had nontrivial de-polarizing consequences.

The changes in the public legal status of magistrates and state policy towards citizens in 1725-1762

Relevance. The article examines the process of changing the public legal status of city magistrates through the prism of transformations in the fields of trade and urban self-government. Since 1995, a program of state support for local self-government has been implemented in Russia. Government assistance measures for small and mediu-sized businesses are developed annually. In this regard, a retrospective analysis of the experience of the functioning of magistrates, who carried out both urban management and economic and legal protection of the trade and craft population, will improve the quality of reforms at the present stage.The purpose. To consider how the public legal status of magistrates has changed depending on state policy towards the urban populationObjectives: to analyze the main directions of the socio-economic policy of the state; to study how the competencies of magistrates and their subordination have changed depending on the existence of the Chief MagistrateMethodology. The research is based on the principles of objectivity and historicism. The scientific tools of the work consisted of the following methods of historical cognition: problem-chronological, historical-comparative, historical-genetic, historical-systemic.Results. Magistrates, established in 1720, had a wide range of competencies and were of a state nature. Along with judicial and fiscal powers, they were endowed with many administrative functions. From February 1720 to August 18, 1727, the magistrate system represented an independent structure controlled by the Chief Magistrate. From August 1727 to May 5, 1743, due to the deprivation of the Chief Magistrate of the collegium status, magistrates began to obey the voivodes and governors, which did not affect their versatility. From May 1743 to June 1762, they were again subordinate to the Chief Magistrate.Conclusion. Despite the temporary abolition of the Chief Magistrate and the subordination of magistrates to voivodes and governors, these institutions continued to combine judicial, administrative and fiscal powers.

Analisis Kegagalan Pasangan Calon Husain Alting Sjah dan Asrul Rasyid pada Pilgub Malut 2024

This study aims to analyze the failure of the candidate pair Husain Alting Sjah and Asrul Rasyid in the 2024 Maluku Utara Gubernatorial Election (Pilgub Malut). This election is crucial for regional political dynamics as it involves strategic figures and influences future policy directions. The research background focuses on understanding the main factors that contributed to the defeat, which may include social, political, and economic aspects. The study employed a literature review method, utilizing data from official documents, media reports, and relevant research findings. The analysis reveals that the candidates faced significant challenges, including insufficient internal consolidation within the campaign team, political communication strategies that failed to reach all societal layers effectively, and weaker political networks compared to their competitors. External factors, such as the dominance of rivals with broader support bases and more effective mobilization capabilities, also contributed to the loss. The study concludes that Husain Alting Sjah and Asrul Rasyid were unable to fully capitalize on their social and political assets to compete effectively. This research provides theoretical contributions to the study of political strategies in local elections, particularly in the Maluku Utara region, and offers practical insights for candidates in preparing political strategies in the future.

Legal support for the sustainable development of indigenous minorities of the North, Siberia and the Far East: results and prospects

The article examines the features of the legal regulation of the sustainable development of the indigenous peoples of the North, Siberia and the Far East. Special attention is paid to the Concept of Sustainable development of the indigenous peoples of the North, Siberia and the Far East in the context of updating this document in the near future. The Russian Federation is a multinational state, for which taking into account the traditions, culture and historically established way of life of each people living on its territory is one of the main directions of state policy. The indigenous peoples of the North are a social group that requires additional state support, not only because of their small number, but also because of the difficult climatic conditions of the places where these peoples live. The article considers the configuration of legal regulation in the field of sustainable development of indigenous peoples both in historical retrospect and at the present stage. Special attention is also paid to promising areas of development of state regulation, as well as measures of state support in this area. It is noted that at present the legal regulation of the sustainable development of the indigenous peoples of the North, Siberia and the Far East is at the stage of significant changes. The paper identifies the main differences between the current Concept and the Draft of the future one, concerning the fundamental aspects of policy. In particular, the principle of recognizing the right of the peoples of the North to priority access to fishing grounds and hunting grounds, to biological resources in places of their traditional residence and traditional economic activity, as well as modernization, updating of technical equipment, etc. At the same time, the author draws attention to the need to comply with environmental requirements and respect for nature in the process of implementing new tasks.

Enhancing public sector employees ' professional identity: A study using China's Labor Force Survey data.

Public sector employees, as the crucial link between the party, government, and the general public, represent the frontline in safeguarding the interests of the people and providing services to them. They profoundly influence the implementation and execution of national policy directives. Using data from China's Labor Force Survey and employing a combination of exploratory factor analysis and confirmatory factor analysis, this research constructs an evaluation index system for public sector employees' Professional Identity. By dividing the evaluation index system into secondary indicators, and utilizing a structural equation standardization model, the study accurately determines the extent to which each level of indicators within the evaluation index system influences Professional Identity. This research provides pathway recommendations to enhance the Professional Identity of public sector employees, with the aim of mitigating occupational burnout and improving the quality of public services.

Legal Study of the Role of Political Parties in Making Regional Regulations in the Regional People's Representative Council of Purbalingga Regency

Countries that have democratic systems really need political parties as a forum for everyone to express their opinions, either as representatives of the people and also as a medium for peaceful political leadership. The role of political parties is a crucial element in determining the direction of a country's policies. In reality, there are often challenges such as the attraction of political interests, the fragmentation of party coalitions, and the influence of local political forces that play a role in influencing the final policy outcome. Therefore, it becomes interesting to understand how the role of political parties is related to the making of local regulations through their representatives in the DPRD. By using juridical normative research methods, it can be concluded that political parties play an important role in the concept of negotiations that occur during the process of making local regulations so that these regulations remain in accordance with the aspirations of the people and do not conflict with Pancasila.

Sustainable Finance: A Bibliometric Analysis of Green Finance and its Role in Global Markets

This study conducts a comprehensive bibliometric analysis to map the evolution and scope of sustainable finance research from 2000 to 2024. Utilizing data sourced from Scopus, the analysis identifies major trends, themes, and contributions within the field, emphasizing the increasing integration of sustainability into financial practices. Key findings reveal a dramatic rise in publications over recent years, underscoring the growing academic and practical interest in sustainable finance. The research network analysis highlights significant global collaboration and the central role of technological innovations like fintech and artificial intelligence in advancing sustainable financial practices. The study also explores regional dynamics, showing robust contributions from both developed and emerging economies. Overall, this analysis provides crucial insights into how sustainable finance can be strategically advanced to meet global sustainability goals, offering directions for policy, practice, and future research.

실습형 학교 안전교육을 위한 학교 안전교육 현황 및 학교 안전교육 7대 표준안 분석

This study analyzes the current status of school safety education and the seven standards for school safety education, aiming to suggest directions for improvement. A survey of 94 elementary, middle, and high school teachers in Gyeonggi-do was conducted to examine the current state, challenges, and perceptions of hands-on safety education. The seven standards were also analyzed to identify priority topics for practice. The results showed that teachers highly valued the need for school safety education but noted the limitations of its current theory-based approach. They positively evaluated the necessity and benefits of hands-on safety education and emphasized the need for policy improvements, such as assigning dedicated teachers and supporting facilities and equipment. Seven essential topics common to all school levels were identified as priorities for practice. This study makes four recommendations for the effective implementation of hands-on safety education. First, revise the law to align training hours with practical needs and allow schools flexibility in selecting topics. Second, introduce a dedicated teacher system supported by training programs and networks. Third, provide sustained budget support for facilities and equipment, and develop standardized guidelines. Fourth, until legal revisions are made, implement policies such as utilizing creative activity time and introducing a school principal certification system. This study provides practical insights to enhance the effectiveness of school safety education and offers policy directions for revitalizing hands-on safety education.

취약계층 안전망 구축을 위한 ICT 기반 인공지능 돌봄서비스 사용자중심 이용현황분석 및 서비스 고도화 정책 방안 제시

Purpose: The purpose of this study were to analyze the user-centered usage status of ICT-based artificial intelligence care services for establishing a safety net for the vulnerable and to suggest a policy direction for improving the service. Method: This study targeted 400 people using ICT-based artificial intelligence care services to build a safety net for the vulnerable. in N-gun, Gyeongsangnam-do. Analyzed the types of services used, main utterances, emotional conversations, and emergency SOS usage status for three months from May to August 2024 using SPSS statistical software. Result: Among the study subjects, there were 352 women (88.0%) and 48 men (12.0%). The service most used by users was the Sosiktoktok, followed by emotional conversations, music healing, weather, fortune telling, radio, and mood. In addition, the number of uses per subject over 3 months was 249.10, and the number of uses per person by gender was higher for men (406.71 times) than for women (239.16 times), and the number of uses was higher for the elderly over 70 years old. The most common user utterance was weather search, followed by thank you, hello, and I heard. The most common keyword for emotional conversation was happiness, followed by loneliness, depression, and psychological stability. The emergency SOS service was used 17 times in total. This study found that vulnerable groups use emotional care most among ICT-based AI care services, and men use AI care services more frequently than women, and the elderly over 70 years old use AI care services more frequently. Conclusion: Based on the results of this study, it is suggested that ICT-based AI care services in the future expand emotional support services according to the needs of users, utilize AI devices in the form of animals or humans rather than speakers so that the vulnerable class can feel familiar with AI care media, and simplify services so that the elderly over 70 years of age can easily use them.

The Policy Direction for Advancing Smart Cities based on Digital Twin

The Policy Direction for Advancing Smart Cities based on Digital Twin

Large-scale Commercial Agricultural Investment: Implications for Land Use/Land Cover Dynamics in Guba District, Northwest Ethiopia

Large-Scale Commercial Agricultural Investment (LSCAI) is expected to improve the living conditions of host communities while ensuring the productive use of natural resources. However, its impact on the local environment and land use/land cover (LULC) dynamics was not well investigated in Guba District, northwest Ethiopia. This study aimed to examine the implications of LSCAI projects on LULC change dynamics. To achieve this, the study employed a concurrent triangulation design, combining of qualitative and quantitative data. Data for the study were collected from primary and secondary sources, including satellite images with ground verification. The LULC map was prepared and image classification conducted by employing Arc GIS10.5 and ERDAS 2014. Structured interviews were conducted with 351 households, and unstructured in-depth interviews were conducted with key informants. The study revealed a significant increase in LULC over time. Dense forest cover decreased by 0.61% and open woodlands decreased by 1.25% per year. In contrast, cropland expanded by 1.79% per year between 1990 and 2019. Particularly, between 2010 and 2019, the rate of cropland expansion reached 3.25% per year due to the influx of LSCAI projects. This indicates that the expansion of LSCAI projects has nearly doubled the rate of LULC change in the study area. During the key informant interviews, it was confirmed that the period from 2010 to 2019 witnessed substantial expansion of LSCAI projects in the study area. Local communities also expressed concerns about the potential threats posed by LSCAI, including deforestation, land dispossession, malpractices, violent conflicts, and increased charcoal production. The main drivers of severe LULC are anthropogenic factors that promote the expansion of LSCAI. It is recommended that in the process of LSCAI, land identification and transfer to developers should be done in consultation with local communities, and the policy direction on natural resource utilization should be revisited to ensure the most sustainable use of land resources.

TƏLƏBƏ MÜSTƏQİL İŞİNDƏ YENİ TƏLİM TEXNOLOGİYALARINDAN İSTİFADƏ İMKANLARI

Nowadays, the development of ICT is one of the important indicators of the intellectual and scientific potential of each country. The need for this process is felt even more in the current era of globalization. The rapid development and spread of technologies creates enormous opportunities for the development of humanity. Today, the creation of an information society and a high-tech national economy capable of competing with countries around the world has become the main direction of state policy in many countries.

Mad Studies, Inclusive Education and Higher Education Participation – Critiquing Fitness to Teach

This article focuses on a critique of the UK’s policy directive related to fitness to teach particularly in relation to the experiences of disabled people attending teacher education. It utilises Mad Studies to raise a different set of questions in relation to teacher education and higher education participation. As ‘madness’ is ‘beginning to be reclaimed by the user/survivor movement’ (Spandler et al., 2015, p.6), and in conjunction with the struggle for an inclusive higher education system, this article drawing upon experiential knowledge, explores issues of access to support, disclosure, and recounts the coercive power relations that position mad students – students experiencing distress and anxiety aspiring to be teachers in disadvantaged and marginal spaces. It recognises that there are tensions in using various terminological descriptors that shape and reshape discourses of power/knowledge. Given the increasing number of students being and becoming identified as having mental health difficulties (an official term in the higher education lexicon of name-calling) the university is coming under increasing scrutiny. Policy directives such as ‘fit to study’, and ‘fitness to teach’ pose specific barriers and challenges. Alternatively, the disciplinary fields of Mad Studies, (Critical) Disability Studies, and Inclusive Education, offer different insights and questions about how institutions can disrupt traditional ableist/disablist structures of normalcy and systems of discrimination. Rather than typical ‘curative’ policy directives related to ‘self-help’, ‘self-improvement’, ‘self-confidence’, ‘self-efficacy’ and notions of ‘well-being’, this article argues that such discovery/recovery policies are inherently discriminatory and deficient. This article builds upon the findings from a postgraduate research study which explored the experiences of Post Graduate Certificate of Education (PGCE) trainee students in terms of their interactions with different staff whilst on school placements (Pattinson, 2021). This previous small-scale study specifically utilised the use of questionnaires and interviews with university tutors, school teachers and students situated within the Southwest of England. Alongside drawing upon the lived experiences of trainee students and university teachers, it includes a personal narrative of one of the authors, Sarah, who shares her own previous teacher training experiences which are situated alongside emerging concerns with ableist/disablist policy directives. Within this context, this article examines these interactions in context of the so-called ‘fitness to teach’ policy, a current disciplinary requirement under legislative duties.

Remote Accountants' Role in Advancing United Nations Sustainable Development Goals: The Case of a Philippine Fund Services Company

Remote accountants who work from any location with Internet access and leverage digital tools and cloud-based systems contribute to the value creation and sustainability of organizations. This study evaluated the role of remote accountants in advancing United Nations Sustainable Development Goals (SDGs) 8 (Decent Work and Economic Growth), 9 (Industry, Innovation, and Infrastructure), and 10 (Reducing Inequality). A structured questionnaire was used to gather data from 60 remote accountants in a Philippine fund service company, with descriptive correlational methods applied to identify patterns. The findings revealed active engagement among remote accountants in supporting sustainable practices, innovation, and inclusion although various organizational challenges persist. The study also disclosed the existence of significant relationship between the role of accountants in financial reporting and their contribution to advancing SDGs. However, it was found that there is no significant relationship between their role relative to financial reporting and the barriers to advancing SDGs. Similarly, no significant relationship was noted between their contribution to SDGs and barriers to advancing SDGs. This study proposes strategic recommendations to enhance investment accuracy, technology adoption, and workforce skills to address these challenges. Key initiatives include specialized training, resource optimization, technological upskilling, and the promotion of fair practices to strengthen inclusion and equality. Finally, the study affirmed the strategic role that remote accountants could assume in driving sustainability in financial services and pointed out investment and policy directions where improvements could be sought to optimize sustainability.

Правовые и социально-психологические аспекты создания единой модели организации для детей-сирот и детей, оставшихся без попечения родителей

<p style="text-align: justify;">The main direction of social policy in Russia is the deinstitutionalization of children placed in institutions as a result of separation from their parents. In the last decade, the system of institutions for orphans and children left without parental care has been reformed: change of departmental affiliation, improvement of living conditions, additional functions, and so on. Family placement of orphans and prevention of social orphanhood have led to a significant reduction in the number of children in institutionalized settings (32 thousand in 2024) and one of the pressing issues today is the expediency of creating a Unified model organization (UMO) for this category of children and the possibility of combining it with other institutions working with children in difficult life situations. Together with the legal and organizational problems of creating a UМО, there is a question of compatibility of children with different legal status, medical diagnoses, educational and social needs in one educational group or one institution. The article contains the results of the assessment of the socio-psychological consequences of the introduction of UMO from the point of view of organization managers (N=176 people) and psychologists (N=119 people), and possible risks when merging institutions.</p>

MATHEMATICS TEACHERS' PEDAGOGICAL COMPETENCE FROM STUDENTS' PERCEPTIONS: A SURVEY AT SECONDARY SCHOOLS IN WEST SULAWESI

The results of the PISA 2022 assessment, along with preliminary studies conducted in West Sulawesi, indicate that students' proficiency in mathematics remains significantly below expectations. One of the factors contributing to students' limited proficiency in mathematics is associated with the pedagogical competence of their instructors. This study employs a quantitative research design utilizing a survey instrument to describe the level of pedagogical competence of mathematics teachers in secondary schools in West Sulawesi, based on student perceptions, and to identify the specific competencies that require development. The population of this study was all secondary school students in West Sulawesi, with a sample size of 1.051 senior secondary school students and 988 junior secondary school students. The analysis employed was descriptive statistical analysis using a stratified random sampling method. The findings indicate that a considerable proportion of mathematics teachers at both the junior high school and senior high school levels exhibit inadequate proficiency. The pedagogical competence of teachers is still lacking in several key areas, which require further development: (1) The skill to comprehend student characteristics; (2) The capability to select materials that are aligned with the learning experience and learning objectives; (3) The ability to select media and learning resources that are suitable for student needs; (4) The skill to make transactional decisions in response to situations that arise in the classroom; (5) The ability to integrate and utilize technology in learning; (6) The skill to communicate effectively; and (7) The skill to evaluate learning. The results of this study can be used as a guideline for the government, experts, and policymakers to overcome the problem of teacher competency development. In addition, the results can be used to design and determine the direction of policies and programs for developing mathematics teacher pedagogical competencies in West Sulawesi.

Feasibility of the use of Kangaroo mother care in the transfer of preterm and low-birth-weight infants: a two-arm nonrandomized controlled cluster feasibility study of neonatal transport in Cape Coast, Ghana

BackgroundDespite progress made towards SDG 3, sub-Saharan Africa lags behind the rest of the world, accounting for over 50% of global neonatal deaths.The increased number of hospital births in the region has not reciprocated the reduction in neonatal mortality rates. Sick newborns face uncertain journeys from peripheral facilities to specialized centres arriving in suboptimal conditions, which impacts their outcomes, due partly to the scarcity of dedicated neonatal transport services.MethodsThis was a 2-arm nonrandomized controlled cluster study of preterm and low-birth-weight neonates transferred from eight peripheral sites to a tertiary neonatal unit via conventional methods or the KMC (August 2022–April 2023).ResultsA total of 77 (mother-baby pairs) were recruited, 34 in the KMC group and 43 in the conventional arm. Most (60%) were transported by taxis/private cars. Overall mortality was 20.8%. No untoward event was recorded for neonates transported by KMC, with marginally better temperatures on arrival. Although the observed differences were not statistically significant given that this was not the primary aim, the findings add to evidence that KMC transport may not be more life-threatening than the current practice of transporting newborns in the caregiver’s arms. KMC transport has the added advantage of ensuring non-separation of the small and sick child from its mother from birth and improved temperatures upon arrival.ConclusionKMC transport for preterm and Low birth weight infants using available transport in Sub-Saharan Africa is feasible. Local large-scale randomized trials are needed to gather more evidence for policy direction needed to inform a scale-up of this low-cost intervention.Trial registrationISRCTN98748162. Retrospectively registered 02.09.2024.