Disclosure Procedures Research Articles

Factors affecting the quality of accounting disclosures provided in the annual reports for Jordanian firms

AbstractThis study aims to cover the factors that affect Jordanian companies’ annual reports’ accounting disclosures within the country's regulatory framework. This study analyses the qualitative content of accounting disclosures in Jordanian service and manufacturing companies to ascertain whether Jordanian law affects the company's capacity to provide adequate disclosures to stakeholders and whether industry type affects disclosure quality. The content analysis results indicated that Jordanian firms are aware of the laws and regulations governing the preparation of annual reports. Still, corporate governance rules are insufficient. Furthermore, the results revealed that annual report preparers are committed to mandatory and voluntary but provide inadequate CSR disclosures. The findings showed that service firms outperform manufacturing companies in terms of paying attention to narrating events and taking action to reduce their impact. Multiple factors influence the quality of accounting disclosures in Jordan. As for a limitation, content analysis inherently involves some level of subjectivity in interpreting and coding data, which could introduce bias into the analysis. Nevertheless, conducting targeted studies on particular sectors within Jordan could yield valuable information regarding industry‐specific disclosure procedures and obstacles, which could be a future study.

Environmental disclosure practices dimensions and total value-added growth of the Nigerian listed manufacturing companies

Purpose: This research explored the interaction of environmental disclosure practices dimensions (environmental financial information, environmental non-financial information, and environmental performance information) on total value-added growth of the Nigerian listed manufacturing companies.Design/methodology/approach: Using a secondary data set culled from 39 Nigerian manufacturing businesses traded on the Stock Exchange between 2010-2019, this investigation utilised an ex post facto research strategy. The multiple regression statistical approach was utilised to analyse the data.Findings: The findings indicated that environmental disclosure practices dimensions (environmental, financial information, environmental non-financial information, and environmental performance information) significantly and positively affect the total value-added growth of Nigerian listed manufacturing companies.Research limitation/implication: This study focused on Nigerian-listed manufacturing companies. Future studies could include non-listed manufacturing companies. Also, other industries could be considered in future studies.Originality/value: As far as the authors are aware, this is the first research to establish a connection between the environmental disclosure procedures of traded manufacturing businesses in Nigeria and the overall value-added increase. In addition, the findings showed the interaction between environmental disclosure practices factors on total value-added growth in listed manufacturing businesses in Nigeria are novel and significant.

Modeling Organizations’ Responses to Employee Disclosure at Work: An Organizational Economics Approach

Employee disclosure refers to the process of revealing personal information about oneself with others in a workplace setting. This type of disclosure also greatly influences organizational culture, policies, and workplace interactions. Modeling such disclosure scenarios using an organizational economics approach addresses communication challenges faced by businesses dealing with the respective disclosure(s). Further, it allows for uncovering the most effective ways to communicate disclosure procedures and policies to employees and employers. This, in turn, will lead to (a) improved corporate training practices for employee disclosure in business communication settings and (b) increased overall productivity measures for organizational members.

The legal aspects of cybersecurity vulnerability disclosure: To the NIS 2 and beyond

This paper focuses on the legal aspects of responsible vulnerability disclosure, bug bounty programs and legal risks associated with their implementation in the Czech Republic. Firstly, the authors introduce the basics of vulnerability disclosure procedures, identify different organisational models, and identify risks that may arise on the part of the organisation launching the bug bounty program or the hackers participating in it. The identified risks are divided into those arising from civil law, administrative law, and criminal law. For each identified risk, the authors then propose appropriate technical, organisation or legal solutions that can be applied to eliminate or reduce these risks. Nevertheless, the authors identified two areas that cannot be sufficiently mitigated through existing tools and laws and are likely to require legislative intervention – the matter of safeguarding the anonymity of reporters through confidentiality, and the problematic ability to consent to the testing procedures by the public bodies.

Asset impairment: the quality of disclosures in financial reporting amidst the pandemic

Relevance. The deterioration of economic conditions both in individual countries and worldwide, due to the spread of coronavirus infection and the imposition of strict quarantine restrictions resulted in notable changes in the financial and business sectors. This makes it relevant to investigate this issue. Purpose. The main purposes of the study are to examine the issue of changes in the quality of information to be disclosed in connection with financial reporting, specifically the impact of the global pandemic on this procedure. Additionally, the study aims to determine the extent to which such dynamics have a positive or negative effect on the implementation of financial reporting. Methodology. Various methodological approaches, which have both theoretical and more practical aspects, such as the theoretical and methodological approach, analysis, synthesis, comparative analysis, and the analysis of scientific literature were used in the study, which helped to investigate the above-mentioned issue and achieve the research objectives. Results. In the process of examining the aspect, the following results were identified, the theoretical background to the issue was reviewed, in particular the concepts, the main components of the asset impairment phenomenon, and the financial reporting and disclosure procedures were highlighted, the main features and changes in the industry caused by pandemic were identified. Conclusions. Alternative approaches to financial disclosure have been formulated which may help to prevent the occurrence of negative consequences for legal persons due to neglecting such information, or even withholding such information. Keywords: asset carrying amount; asset recoverable amount; asset sensitivity analysis; operational continuity; coronavirus infection; reduction in asset value

경찰기관의 정보공개 처분에 대한 검토

In this study, examine information disclosure and the administrative judgment system, which are means of police control, and examine the current status of the Central Administrative Appeals Commission's citation decision that clearly recognized the illegality and unfairness of the disposition of information disclosure by police agencies in 2023. In addition, it was intended to provide suggestions for reasonable disposition of information disclosure by police agencies. When a citizen exercises the right to request information disclosure from a police agency, the police agency decides whether or not to disclose the information in accordance with the statutory procedures set forth in the Information Disclosure Act. A person requesting information disclosure may appeal a police agency's decision to disclose information by filing an administrative appeal with the Central Administrative Appeals Commission. After reviewing the decision to disclose information to police agencies, be able to confirm the following facts. First, police agencies identified cases where they did not comply with statutory procedures under the Information Disclosure Act or misjudged the application of reasons for non-disclosure. In addition, we were able to confirm cases where police agencies' information disclosure officers lacked basic knowledge of the Information Disclosure Act, adding or changing the reasons for disposition, or restricting the information disclosure claimant's right to object through a substantive refusal with formal legality. The suggestions derived from the review of citation decisions regarding information disclosure by police agencies as discussed above can be summarized as follows. There is a need to do about the First, strengthening disciplinary responsibility for those in charge who do not comply with information disclosure procedures, Second, regular education and evaluation on cases of illegal and unfair information disclosure, Third, the introduction of a training completion system for police agency-specific office workers in the fields of investigation, transportation, and life safety, Fourth, strengthening the supervisory function of the Supervisory Office, Fifth, disclosure of cases of illegal and unfair decisions

Sexual Harassment/Abuse Policies in U.S. Youth Sport Programs.

Sport governing bodies, such as the International Olympic Committee, have recommended youth sport organizations develop policies, procedures, and/or ethical guidelines to prevent and respond to sexual harassment and abuse (SHA) experienced by young athletes. To our knowledge, no studies have investigated SHA policies or procedures in U.S. youth sport programs. The purpose of this exploratory study was to examine U.S. youth sport programs' policies regarding SHA. The results are based on a cross-sectional survey completed by youth sport coaches (n = 200) from various organizations (e.g., public recreation organizations, private nonprofit organizations, and interscholastic sports). Findings suggest that most organizations have several SHA policies, such as education and training requirements, written policies and codes of conduct regarding coach-athlete sexual relationships, and formal complaint and disclosure procedures for investigating SHA. A bivariate analysis suggests that the presence of several SHA policies was associated with an increased number of self-reported SHA incidents. Moreover, youth sport programs located in urban areas had a greater extent of SHA policies compared to those located in suburban or rural areas. These results are discussed with respect to the potential relationships between the presence of policies and increased cases of SHA. Also, we discussed advocating for equitable resources among youth sport programs regardless of geographic and/or demographic factors. Future research should identify social and cultural barriers that inhibit the successful implementation of SHA policies. While developing and implementing SHA policies is a step in the right direction, it may not be used as the only means to address this complex, systematic, and structural issue.

Voluntary Intellectual Capital Disclosure and Information Asymmetry: Study of Indian Firms

This article develops a disclosure index to examine the extent and quality of intellectual capital disclosure in Indian firms. Furthermore, it assesses the gap between stakeholder expectations and industry disclosure procedures by conducting five years database analysis. To analyze the extent and quality of intellectual capital disclosure, a content analysis technique was applied to a sample of 30 non-financial firms listed on the Bombay Stock Exchange for five years, 2018–2022. A disclosure index of 42 items was constructed based on previous studies under three intellectual capital categories: Structural Capital, Relational Capital, and Human Capital. It was found that Indian companies had a low level of intellectual capital disclosure, although it increased by 28% from 2018 to 2022. Also, there was an upward movement in the disclosure of all intellectual capital components. Structural capital is disclosed by the number of organizations, whereas human capital is being disclosed the lowest. This study developed a new disclosure index consisting of 42 intellectual capital items based on extant research conferred by experts. In addition, the study considered a Sensex non-financial company for the analysis. Third, this study uses graphs to represent disclosure quality.

Роль обліку та звітності в системі управління економічною безпекою підприємства в кризових умовах

The role of accounting and reporting in the enterprise management system is extremely relevant in the context of martial law and special rules for accounting and disclosure in Ukraine. The accounting and reporting system has changed with the adoption of a number of regulations to regulate accounting, accounting recovery procedures, preparation and submission of financial statements for the period of martial law or state of war, as well as special requirements for accounting and reporting after the termination or abolition of martial law. The aim of the article is to study the existing problems and substantiate the prospects for the development of accounting and reporting as the main tool of the system for managing the economic security of enterprise in crisis conditions. Researching, systematizing and summarizing the scientific works of many scientists, practical approaches to the organization of accounting have been identified, including the methods of reporting under martial law in order to ensure the economic security of Ukrainian enterprises. As result of the study, scientific-theoretical and methodological approaches to the development of accounting and reporting in crisis conditions have been substantiated, namely, new directions for improving accounting methods and principles that determine the paradigm of the economic security management system under martial law, as well as taking into account current global trends in the prospects and development of accounting, based on the application of provisions of international standards that have an impact on the development of a unified accounting and information system. Proposals are made on the procedure for reflecting information in the accounting and reporting of financial indicators under the influence of emergency events related to the imposition of martial law in Ukraine, the methodology is substantiated and the procedure for disclosure of the main financial indicators in the reporting is proposed, taking into account the principles of continuity and consistency in accordance with the requirements of NAS and IFRS.

Guidelines for disclosure of TM use to AMPs by patients who use both TM and AM: Perspectives of AMPs in Gauteng, South Africa

Background: Concurrent use of traditional medicine (TM) and allopathic medicine (AM) is frequently not disclosed to allopathic medicine practitioners (AMPs) during a consultation in Gauteng, South Africa. To promote person-centred care and allow patients to be forthcoming about the details of their choice, AMPs could strive for longer engagements with patients who use both TM and AM during consultations. The TM clinical setting allows for longer patient engagement as well as empathic, individual-centred approaches that are characteristic of traditional medicine practitioners (TMPs), whereas the AM clinical setting is limited by shorter patient engagements, limited progressive care, and less individual-centred care by AMPs. Guidelines for disclosure could help patients who use both TM and AM to disclose their use of TM.
 Objectives: To explore and describe AMPs' perceptions of patients who use both TM and AM without disclosing TM use to AMPs, to eventually develop guidelines for disclosing TM use to AMPs in Gauteng, South Africa.
 Methods: An exploratory, descriptive, qualitative research design was followed. The research population comprised 14 participants representing a group of AMPs. Non-probability, purposive sampling was used. Data collection was achieved through one-on-one, semi-structured interviews and qualitative observations. 
 Results: Results indicate that the use of both TM and AM presents challenges that are associated with lack of scientific evidence; unspecified dosage of TM; non-adherence to the AMPs treatment plan and complications because of interaction between TM and AM. The disclosure was deemed critical to effectively ensure improved treatment outcomes from the prescribed AM treatment. Participants made recommendations to inform the development of guidelines to encourage the disclosure of TM use. 
 Conclusions: Given the realities of negative interactions caused by patients' concurrent use of TM and AM in Gauteng, South Africa, facilitating disclosure to AMPs is advised. The recommendations could be used to develop strategies to encourage voluntary disclosure by gently probing patients who use both TM and AM to ensure that they receive the best treatment for their condition. 
 Implication to practice: TM use among patients who consult AMPs is not uncommon therefore the developed guidelines could inform the disclosure procedures during AMP consultations with patients in South Africa.

Common governance model: a way to avoid data segregation between existing trusted research environment.

Trusted Research Environments provide a legitimate basis for data access along with a set of technologies to support implementation of the "five-safes" framework for privacy protection. Lack of standard approaches in achieving compliance with the "five-safes" framework results in a diversity of approaches across different TREs. Data access and analysis across multiple TREs has a range of benefits including improved precision of analysis due to larger sample sizes and broader availability of out-of-sample records, particularly in the study of rare conditions. Knowledge of governance approaches used across UK-TREs is limited. To document key governance features in major UK-TRE contributing to UK wide analysis and to identify elements that would directly facilitate multi TRE collaborations and federated analysis in future. We summarised three main characteristics across 15 major UK-based TREs: 1) data access environment; 2) data access requests and disclosure control procedures; and 3) governance models. We undertook case studies of collaborative analyses conducted in more than one TRE. We identified an array of TREs operating on an equivalent level of governance. We further identify commonly governed TREs with architectural considerations for achieving an equivalent level of information security management system standards to facilitate multi TRE functionality and federated analytics. All 15 UK-TREs allow pooling and analysis of aggregated research outputs only when they have passed human-operated disclosure control checks. Data access requests procedures are unique to each TRE. We also observed a variability in disclosure control procedures across various TREs with no or minimal researcher guidance on best practices for file out request procedures. In 2023, six TREs (40.0%) held ISO 20071 accreditation, while 9 TREs (56.2%) participated in four-nation analyses. Secure analysis of individual-level data from multiple TREs is possible through existing technical solutions but requires development of a well-established governance framework meeting all stakeholder requirements and addressing public and patient concerns. Formation of a standard model could act as the catalyst for evolution of current TREs governance models to a multi TRE ecosystem within the UK and beyond.

40 Positive and Negative Emotional Outcomes Following Alzheimer’s Disease Biomarker Disclosure in Cognitively Symptomatic Older Adults

Objective:There are many potential benefits of early identification of those with Alzheimer’s disease (AD), including more opportunity for early intervention to slow AD progression (e.g., treatment, lifestyle changes, etc.) and to plan for the future. Positron emission tomography (PET) scans for abnormal amyloid and tau are commonly conducted in research settings. Despite strong interest in learning AD biomarker results, participants rarely receive their research data, in part due to concern about the possibility of undue distress based on results. We aimed to explore both positive and negative emotional reactions following PET biomarker disclosure as a function of result received.Participants and Methods:Forty-three older adults (age = 72.0±6.21 years, education = 16.5±2.62 years, 49% Female, 88% White Non-Hispanic) completed PET amyloid and tau testing and disclosure. Sixty-three percent were diagnosed with mild cognitive impairment (MCI) while the remainder of participants were diagnosed with Dementia Alzheimer’s type (DAT). Participants completed pre-disclosure biomarker education and a decisional capacity assessment followed by baseline measures. Participants then completed a disclosure session where they received personal PET amyloid and tau results on an elevated vs. not elevated scale for each ligand. Results were discussed in relation to presence/absence of Alzheimer’s disease, how the result relates to their cognitive difficulties, and risk of developing Dementia-Alzheimer’s Type. At baseline (pre-disclosure), immediately post-disclosure, and 1-week post-disclosure, participants completed the Beck Anxiety Inventory (BAI), The Geriatric Depression Scale - 15 Item (GDS-15), Impact of Neuroimaging in AD (INI-AD) Scale, and the Positive and Negative Affective Scale - Short Form (PANAS-SF). All questionnaires were modified to apply to Alzheimer’s disease and related experiences.Results:Of the 43 participants who participated in disclosure, 74% received biomarker positive results (either A+T- or A+T+); all others were biomarker negative. We conducted a series of mixed analysis of variance (ANOVA) tests to determine the effect of disclosure and biomarker status for each of the outcomes of interest. Neither the effect of time nor the time by biomarker status interaction was significant for any of the outcomes (all p>.05). The main effect of biomarker status was significant for BAI (F(1)=5.12, p=.031, n,p2=.146) and INI-AD Distress (F(1)=12.70, p=.001, np2=.241) and Positive (F(1)=34.57, p<.001, np2=.464) subscale scores with A+T-/A+T+ participants reporting higher negative affect than those who were A-/T-; however, even among biomarker positive individuals, scores did not exceed clinical thresholds. GDS-15, PANAS-Negative and Positive Subscale scores did not differ significantly by biomarker status (all p>.05) and no significant adverse events occurred following disclosure. Additionally, no participants cited regret about receiving their results.Conclusions:While disclosure of biomarker positivity may result in mild increases in acute anxiety or distress, or fewer positive emotions, it does not result in clinically significant emotional reactions and was not associated with regret. Overall, findings are consistent with literature indicating safety of biomarker disclosure procedures for symptomatic individuals. Future research should follow participants over longer periods to evaluate the impacts of biomarker disclosure.

8 Perspectives of Self, Stigma, and the Future Following Alzheimer's Disease Biomarker Disclosure in Cognitively Symptomatic Older Adults

AbstractObjective:In the absence of treatments to halt or reverse symptoms of Alzheimer's disease, early detection may extend the window for meaningful treatment, advanced planning, and coping. Positron emission tomography (PET) scans for amyloid and tau are validated biomarkers of AD, yet results are rarely disclosed to participants due to concerns about negative impacts. While prior studies suggest limited anxiety, depression, or suicidality following biomarker disclosure, no study to date has examined broader psychological impacts of PET amyloid/tau disclosure to symptomatic individuals. Therefore, we explored post-disclosure changes in future time perspective (perceptions of limited time or possibilities left in the future), self-efficacy for managing symptoms, and perceived stigma as a function of result received.Participants and Methods:Forty-three older adults (age = 72.0±6.2 years; education = 16.5±2.6; 88.4% White Non-Hispanic; 48.8% female) participated in the study, of whom 62.8% were diagnosed with mild cognitive impairment (MCI) and the remainder with Dementia of the Alzheimer's type. All participants underwent pre-disclosure biomarker education and decisional capacity assessment, followed by baseline measures. Participants demonstration decisional capacity completed an interactive disclosure session during which they received dichotomous results of their research positron emission tomography (PET) scans for amyloid and tau (elevated versus not elevated for each biomarker). Findings were discussed in relation to presence/absence of Alzheimer's disease, the etiology of their cognitive difficulties, and risk for conversion or further decline. At baseline, immediately following disclosure, and at 1-week follow-up, participants completed several questionnaires: the Future Time Perspective (FTP) scale, a measure of how much the participant sees time as limited, the Self Efficacy for Managing Chronic Disease scale (SECD), and the Stigma Scale for Chronic Illness (SSCI-8), all of which were modified to apply to Alzheimer's disease and associated experiences.Results:The main effects of time (F=1.10, p=.334, A?p2=.026), biomarker status (F(1)=3.10, p=.086, Ajp2=.070), and the time by biomarker status interaction (F=0.39, p=.661, Ajp2=.009) on FTP score was not significant. Though neither time (F=0.07, p=.933, A?p2=.002) nor the time by biomarker status interaction (F=2.16, p=.122, Ajp2=.050) effect on SECD was significant, being biomarker positive (A+T-/A+T+) was associated with lower self-efficacy (F(1)=5.641, p=.022, Ajp2=.121). Neither main effect for time (F=0.15, p=.853, Ajp2=.004) or biomarker status (F(1)=0.35, p=.558, A?p2=.009) on SSCI-8 was significant. The time by biomarker status interaction was significant (f=4.27, p=.018, =.096), such that biomarker negative participants experience a transient increase in perceived stigma directly after disclosure that resolves one week later, and biomarker negative participants experience the opposite pattern.Conclusions:Findings suggest that individuals who receive biomarker positive results may feel less competent to manage their symptoms compared to those who are biomarker negative, emphasizing the need for post-disclosure interventions targeting self-efficacy. The effect of disclosure on perceptions of time being limited and on perceived stigma were minimal, even when those results indicate evidence of Alzheimer's disease and risk for clinical progression. These results further support the safety of biomarker disclosure procedures. Future studies should provide longer-term assessment of psychological, behavioral, and clinical outcomes following Alzheimer's disease biomarker disclosure.

Does audit quality moderate the impact of environmental, social and governance disclosure on firm value? Further evidence from Egypt

PurposeThis paper aims to examine the impact of environmental, social and governance (ESG) disclosure and firm value (FV), as well as, pinpoints the role of the audit quality (AQ) as a moderating variable on such impact; where the authors hypothesize that AQ modulates the relationship between ESG disclosure and the FV.Design/methodology/approachData of a sample of firms listed on the Egyptian Stock Exchange Market (EGX) were collected over the period of 2017–2021 and analyzed using the regression and 2SLS models.FindingsThe results suggested that: (1) the ESG has a significant positive impact on the FV in the EGX, and (2) AQ has a significant impact, as a moderating variable, on the relationship between ESG disclosure and FV.Research limitations/implicationsThe findings would help the Egyptian market authorities in realizing the importance of integrating ESG information within the financial reports of the listed firms. The findings could also help in developing effective disclosure procedures to provide shareholders with useful information.Originality/valueThis paper contributes to the literature regarding the ESG disclosure components and the FV value by considering AQ in testing such relationship.

ON SOME THEORETICAL AND LEGAL ASPECTS OF DISCLOSURE OF DOCUMENTS IN CIVIL PROCEEDINGS IN ENGLAND AND KAZAKHSTAN

The article deals with the institution of disclosure of documents in civil proceedings in England and its borrowing into domestic civil proceedings. Disclosure of documents is a distinctive feature of civil proceedings in common law countries, its existence in the legal systems of civil law countries is the result of borrowing. From this perspective, the effectiveness of introducing disclosure of documents into civil proceedings in the Republic of Kazakhstan is of interest. The author cites the results of a sociological survey among civil litigators, the results of which demonstrate an incomplete awareness of the essence and meaning of documents disclosure procedures in civil proceedings. The purpose of the research is to determine the essence of documents disclosure, with a demonstration of its effectiveness and potential, by comparing disclosure in English and Kazakhstan law. The author attempts to highlight theoretical aspects of English documents disclosure with a focus on the main objectives and role in civil proceedings. Particular attention is paid to the legal regulation of documents disclosure in England, including objects, subjects, limits of disclosure, as well as liability for non-compliance with disclosure rules. Drawing a parallel between the legal regulation of disclosure in England and the existing legal regulation of disclosure in civil proceedings in Kazakhstan, the author demonstrates the existence of gaps in the rules of the Code of Civil Procedure of the Republic of Kazakhstan, the elimination of which can contribute to the effectiveness of documents disclosure. As a solution of problematic issues it is suggested to introduce amendments into the norms of the Civil Procedure Code of the Republic of Kazakhstan, as well as recommend to issue a normative resolution of the Supreme Court of the Republic of Kazakhstan in order to establish a unified procedure for disclosure of documents.

경찰기관 정보공개 처분의 실태와 시사점

The purpose of this study is to guarantee the citizen's right to request information disclosure by illuminating the actual situation of illegal or unreasonable disclosure of information by police agencies that perform the duties of maintaining public peace and order. This study examines the information disclosure procedures of public institutions and administrative judgment, which is a means of dissatisfaction with police dispositions, and examines the actual status of illegal or unjust information disclosure dispositions by police agencies through the analysis of 22 rulings of the Administrative Appeals Commission. Policy suggestions were made after reviewing the implications. When a citizen who is guaranteed the right to know requests information disclosure to the police agency, the police agency and the person in charge of information disclosure must comply with the information disclosure procedures and methods in accordance with the law and decide whether or not to disclose information. If a person requesting information disclosure is dissatisfied with the disposition of information disclosure by the police agency, he/she may request an administrative adjudication to the Administrative Appeals Commission. The Administrative Appeals Commission, which received the request for administrative adjudication, reviews and decides on the illegality or injustice of the information disclosure disposition of the police agency. In 2021, the Central Administrative Appeals Commission ruled citing or partially citing 22 cases regarding illegal or unreasonable police agency information disclosure dispositions. The implications derived from this analysis are as follows. First, there is a misunderstanding in the application of legal principles of information disclosure laws as some police agencies are refusing to disclose information by ‘without revealing specific reasons for non-disclosure’ or ‘misjudging information subject to disclosure or disclosure’. In addition, some information disclosure managers of police agencies did not comply with the procedures set forth in the Information Disclosure Act and violated them. In addition, some insufficient matters were confirmed in the management of re-disposal according to the purpose of the administrative ruling adjudication of the police agency. Based on the matters reviewed above, the proposals for the disposition of information disclosure by police agencies can be summarized as follows. First, it is necessary to collect and analyze cases of illegal and unfair rulings by police agencies every year, to produce a casebook of administrative judgment rulings on police information disclosure, and to prepare a system for regular education. Second, it is necessary to examine whether disciplinary responsibility exists for those who have violated the duty of good faith or the duty to comply with the law, which was revealed through the ruling by the Administrative Appeals Commission citing the disposition of illegal or unreasonable information disclosure by the police agency. Third, it is necessary to establish a management and supervision system that can fulfill the duty of redistribution stipulated by law according to the purpose of the ruling specified in the disposition of illegal or unreasonable information disclosure by the police agency.

Classification of Forms of Criminal Proceedings: New Approaches and Prospects for Development

Existing theories about the classification of the criminal procedural form have undergone significant changes in the modern world. Relevant is the allocation and legal definition of new forms of criminal procedure, because the rapid development of new technologies and the penetration of digitalization in all spheres of social life dictate new conditions for the implementation of justice in criminal cases. Purpose of the work: to develop new approaches to the typology of criminal procedural forms, to formulate prospects for the development of remote forms in criminal proceedings, as well as forms using artificial intelligence. Results, brief conclusions. Having studied the genesis of theoretical ideas about the criminal procedural form, the main approaches to its classification, we can conclude that its nature has changed due to the transformation of traditional concepts about the procedures for disclosure, investigation and consideration of criminal cases in court. Therefore, the author’s classifications of forms of criminal proceedings were proposed, their features were studied, characteristic features and prospects of consolidation in the modern criminal procedure law were identified.

The Efforts Of Islamic Religious Education Teachers In Improving Student Self Control Through Religious Culture In SDIT Friends Tangerang City

Religious culture applied in schools is an effort used by teachers to increase student self control. Self Control is a positive side that must be possessed by every individual, where self control is a determinant of behavior that reflects himself to others. Self Control can increase through the existence of habits, experiences, and environmental culture both at school or in the family environment, the most important means in increasing student self control are in school institutions that are supported by the many religious activities. This study aims to: (1) to describe and explain the efforts of Islamic religious education teachers in increasing the self control of students at SDIT Friends through the inculcation of religious values, (2), to describe and explain inhibiting factors and solutions in the development of self control students at SDIT Friends through the inculcation of religious values. The research method in this thesis uses qualitative research, data collection of this research with observation, in -depth interviews and documentation techniques. Data checking again with triangulation, data disclosure procedures regarding teacher efforts in increasing student self control through religious culture. For data analysis, the researcher collects data then reduces data, presenting data and then drawing conclusions. The results of the study were concluded that the efforts of Islamic religious education teachers to develop the self control of students at SDIT Friends Tangerang City were carried out in the PAI learning process and in religious activities in schools. In the learning process PAI teachers associate material with daily life related to student self-control such as attitudes of responsibility, honest, courtesy and respect for others. Whereas in activities outside of learning PAI the teacher's efforts in forming self control in adolescents are carried out through religious activities such as the prayer of the Dzuhur congregation that must be followed, holding an interactive dialogue about adolescent problems and guiding students to be with a shock/charity It is expected to be embedded in self control students in everyday life.

The Legality of the Leadership of Abu Bakr, Umar, and Usman: The Ismaili and Zaidiyah Shia Perspectives

Religious culture applied in schools is an effort used by teachers to increase student self control. Self Control is a positive side that must be possessed by every individual, where self control is a determinant of behavior that reflects himself to others. Self Control can increase through the existence of habits, experiences, and environmental culture both at school or in the family environment, the most important means in increasing student self control are in school institutions that are supported by the many religious activities. This study aims to: (1) to describe and explain the efforts of Islamic religious education teachers in increasing the self control of students at SDIT Friends through the inculcation of religious values, (2), to describe and explain inhibiting factors and solutions in the development of self control students at SDIT Friends through the inculcation of religious values. The research method in this thesis uses qualitative research, data collection of this research with observation, in -depth interviews and documentation techniques. Data checking again with triangulation, data disclosure procedures regarding teacher efforts in increasing student self control through religious culture. For data analysis, the researcher collects data then reduces data, presenting data and then drawing conclusions. The results of the study were concluded that the efforts of Islamic religious education teachers to develop the self control of students at SDIT Friends Tangerang City were carried out in the PAI learning process and in religious activities in schools. In the learning process PAI teachers associate material with daily life related to student self-control such as attitudes of responsibility, honest, courtesy and respect for others. Whereas in activities outside of learning PAI the teacher's efforts in forming self control in adolescents are carried out through religious activities such as the prayer of the Dzuhur congregation that must be followed, holding an interactive dialogue about adolescent problems and guiding students to be with a shock/charity It is expected to be embedded in self control students in everyday life.

ОБЛІК ВИТРАТ У РЕКЛАМНИХ КАМПАНІЯХ

The article examines the types of advertising, its importance in modern society and for the enterprise in particular. In modern conditions, any successful business needs advertising, because advertising is the driving force of trade and the main tool for promoting goods on the market. The procedure for documentary confirmation and disclosure of methodological principles of accounting and taxation of advertising costs in advertising campaigns is considered. It was determined that advertising expenses are necessary in the activities of enterprises. Advertising costs can reach significant levels. Correct advertising can make not only the company feel more confident, but also develop new promising markets. Considered how to account for and tax such expenses. The need to recognize intangible assets in the form of intellectual property objects arising in the course of the advertising process has been determined. In the accounting of sales costs, it is considered a mistake: to include advertising services in the cost of the product being produced (advertising can be a temporary phenomenon and it is not related to the production, namely to the sale of the product) and to recognize intangible assets (costs for advertising and promotion products on the market are not recognized as intangible assets). The components of advertising and marketing costs have been clarified. It should be noted that the terms defining advertising costs and sales costs are used interchangeably in economic literature and in business practice. The drafting of the contractual relationship between the supplier and the buyer and the formation of costs in terms of tax consequences and risks during taxation are analyzed. It was found that the cost accounting will differ depending on how the contract was concluded with one or another company. To reduce tax risks, you should take care of proper documentation of the result of providing advertising services. It should be a contract for the provision of advertising services and an act of provision of advertising services. The organizational and methodical aspects of accounting for advertising and marketing costs in modern conditions are substantiated.