Principle Of Neutrality Research Articles

Innovation in Steel-Making Cluster in the Russian Federation and Factors of Innovation Development

The article analyzes the current condition and latest changes that took place in the steel-making cluster of the Russian Federation. It describes key problems and challenges that faced enterprises producing goods of ferrous metallurgy during COVID-19 pandemic and since the beginning of the special war operation. Key steps of the government of the Russian Federation aimed at supporting the cluster and stimulating its development were provided. At the same time the role and place of the steel-making cluster in global and home production were studied. On the basis of statistics the author depicted production dynamics in the industry, the level of innovation activity at enterprises, analyzed the structure of innovation costs in the cluster and showed priority tasks facing producers of goods of ferrous metallurgy and promising trends of their functioning. It was pointed out that in line with the global trend aiming at ecological innovation goods of ferrous metallurgy in the near future shall meet principles of carbon neutrality and high power-efficiency. Meanwhile, the development of digital infrastructure at industrial enterprises shall play an important role. Apart from that, the article provided factors of innovation development affecting seriously the balanced progress of home enterprises of ferrous metallurgy.

ОПОДАТКУВАННЯ ЦИФРОВИХ ПОСЛУГ В УКРАЇНІ ТА СВІТІ

Introduction. The article investigates modern approaches to the taxation of digital services both in Ukraine and in the world. A general overview of existing taxation of digital services, as well as an analysis of the components of digital service taxation in different countries, helps to identify important trends and better understand the directions of further improvements in this area in order to adapt the domestic system of digital service taxation to EU regulations. Problem Statement. To study current aspects of regulation of digital service taxation in the context of international cooperation and OECD initiatives, in particular within OECD/G20 Inclusive Framework on Tax Base Erosion and Profit Avoidance (G20/BEPS). The purpose is to generalize the international practice of digital service taxation in terms of studying the possibilities of its approbation in the conditions of Ukraine and evaluating the efficiency of Ukrainian value-added tax on the Services Electronically Supplied by Non-Residents. Methods: General scientific and special methods are used: analysis, synthesis, grouping, description, comparison, theoretical generalization and abstract-logical. Results. The authors examine the main principles underlying digital service taxation, and also compare the taxation systems of digital and traditional business in terms of their compliance with the main principles of taxation, in particular the principle of neutrality, efficiency, fairness, simplicity, flexibility and the principle of gained benefits. The efficiency of the Ukrainian value-added tax on the Services Electronically Supplied by Non-Residents for the period of 2022 was analysed based on the c-efficiency indicator and an assessment of the tax gap, the results of which revealed potential for increasing the volume of its revenues to the budget. Conclusions. The expediency of expanding the VAT base by lowering the VAT registration threshold for non-resident providers of digital services, as well as imposition of VAT on a wider range of services has been substantiated.

Deductibility of input tax on share issue costs in the context of the broad taxation principles

Purpose: The purpose of this article is to determine whether input tax on share issue costs incurred should be deductible, in consideration of the broad taxation principles of neutrality, efficiency, flexibility, certainty and simplicity and effectiveness and fairness. Motivation: Share issue costs incurred by companies to raise capital may be large amounts. The denial of input tax deductions on share issue costs incurred adds an additional 15% to taxpayers’ cost to raise capital. Design/Methodology/Approach: A doctrinal research methodology was employed to evaluate the deductibility of input tax on share issue costs incurred in the context of the broad taxation principles. Main findings: This article found that the current denial of input tax on share issue costs incurred does not enhance the broad taxation principles of neutrality, efficiency, certainty and simplicity and effectiveness and fairness. Practical implications: It is suggested that SARS and National Treasury consider a specific deduction for input tax on share issue costs incurred. Novelty/Contribution: This article considers the denial of input tax on share issue costs incurred and whether it enhances or detracts from the broad taxation principles. It is the first study to consider the broad taxation principles in the context of share issue costs.

Towards a blank design method for manufacturing big-tapered profiled ring disk by spinning-rolling process

The big-tapered profiled ring disk is a key component of engines for rockets and missiles. A new forming technology, as called spinning-rolling process, has been proposed previously for the high performance, high efficiency and low-cost manufacturing of the component. Blank design is the key part of plastic forming process design. For spinning-rolling process, the shape and size of the blank play a crucial role in process stability, deformation behavior and dimensional accuracy. So this work proposes a blank design method to determine the geometry structure and sizes of the blank. The mathematical model for calculating the blank size has been deduced based on volume conservation and neutral layer length invariance principle. The FE simulation and corresponding trial production of an actual big-tapered profiled ring disk show that the proposed blank design method is applicative. In order to obtain a preferred blank, the influence rules of blank size determined by different deformation degrees (rolling ratio k) on the spinning-rolling process are revealed by comprehensive FE simulations. Overall considering the process stability, circularity of the deformed ring disk and forming forces, a reasonable range of deformation degree (rolling ratio k) is recommended for the blank design of the new spinning-rolling process.

Mental health promotion and the positive concept of health: Navigating dilemmas

A prevailing view holds that the main goal of mental health promotion is to maintain and improve positive mental health, which is not merely defined by the absence of mental disorders, but by the presence of certain abilities. There are, however, challenges associated with this view that this paper aims to identify and explore. We start by highlighting three requirements for an ethically and politically justified mental health promotion scheme: (i) using a positive concept of mental health that (ii) respects the neutrality principle while (iii) not being overly permissive. Then, we argue that the WHO's positive concept of health violates (ii), and continue by exploring three philosophical accounts (i.e., Nordenfelt, 1995, 2017; Graham 2010; Wren-Lewis & Alexandrova, 2021) that could potentially provide a solution. We show that these face a dilemma of their own: they either violate (ii) or (iii), and they can rectify one issue only by violating the other. Considering the problems linked to the positive notion of health, the final section explores the alternate route of rejecting proposition (i) and instead embracing a negative concept of health. We argue that this option does not present a more advantageous solution. We conclude by highlighting the necessity for additional research to tackle the challenges we identified.

Queering the humanitarian principles of neutrality and impartiality: Implications for humanitarian action, IHL effectiveness and gender justice

Abstract Institutions are often reluctant to openly engage on controversies around the patriarchal underpinnings of the humanitarian sector, or the hard questions around implementing rights-based approaches in spaces where the dominant social norms run counter to an enabling environment for principled humanitarian and development assistance. A reluctance to engage on these issues can lead to unintended suppression of gender justice efforts under the urgency and scale of needs-based humanitarian response. Pre-crisis unequal power relations can be visible or invisible, difficult to measure and even more difficult to address through humanitarian action. Engaging on root causes and drivers of human suffering is often viewed as “political” in contexts of closing civic space and restricted humanitarian access. This article will explore tensions and synergies between the humanitarian principles and the gender justice agenda with a view to helping humanitarian actors contribute to long-term goals of transforming social norms. The article applies a critical feminist lens to the humanitarian principles of neutrality and impartiality, with a focus on the wider development agenda, the nature of the State in a State-centric global order, and the continuum of violence. Drawing on critical feminist theory and decolonization discourses, and building on gender analyses of international humanitarian law, this article looks to queer the humanitarian principles of neutrality and impartiality within the context of the shifting aid system in which they are applied. The objective is help address some of the gaps in literature, identify ways in which aid actors can reduce unintended harm to the gender justice agenda, and help contribute to the more transformative agendas of gender justice.

Practice versus perception: A discussion of the humanitarian principle of independence in the context of migration

Abstract The principle of independence is central to the International Red Cross and Red Crescent Movement's work with and for migrants. Independence requires humanitarian actors to retain their autonomy and resist any interference that might divert them from acting according to the principles of humanity, impartiality and neutrality. Yet, in the face of increasing securitization of migration and instrumentalization of aid and migrants, independence – in practice and perception – cannot be assumed. Drawing from current debates and primary research by the Red Cross Red Crescent Global Migration Lab, this article examines existing challenges in upholding independence in migration contexts and outlines recommendations for action.

PROTECTION OF THE RIGHTS OF HEALTHCARE WORKERS IN THE LIGHT OF EUROPEAN INTEGRATION PROCESSES

The aim of the article is to thoroughly characterize the rights of all health care workers in accordance with the current legislation of Ukraine, as well as to identify problems that arise in the process of protecting the rights of health care workers and to propose ways to eliminate them. Materials and methods. In the course of the research 1,000 healthcare workers were interviewed and surveyed regarding the violation of their fundamental rights in the city of Kyiv and medical and preventive institutions of the Kyiv region. Evaluating the violation of the rights of health care workers, it was found that every fifth medical worker notes the violation of his rights by patients, which is 70%, and by health care institutions – 25%; from colleagues – 3%; the other 2% refrained from answering. The results. As of January 1, 2024, according to the statistical data of the National Health Service of Ukraine, it is stated that from January 1, 2022 to December 31, 2023 in Ukraine: the number of specialist doctors increased by 5.2% (+4667), by 4.9% (+1280) – primary care physicians (PHC), by 6.7% (+9961) – secondary medical personnel [1]. Thus, the number of medical workers (doctors, middle and junior staff (without pharmacists)) in the Electronic Health Care System as of January 1, 2022 was more than 288000, as of January 1, 2024 – 345000, and medical institutions – 7,393. In July 2023, the number of medical workers was already 396000, and the number of medical institutions was 6559. Whereas in December, the number of medical workers increased to almost 520000, and medical institutions – to 8444 [2]. Conclusions. In order to improve the protection of the rights of healthcare workers, it is necessary to implement at the legislative level the concept of medical neutrality, which should apply in all democratic countries, regardless of the situations that arise in society. The authors formulated the main principles of medical neutrality, in particular: protection of medical workers, patients, health care institutions and other medical formations, medical vehicles from attacks or from illegal interference; free access to medical care, in particular treatment, as well as necessary medicines and medical devices; humane treatment of the entire civilian population; lack of discrimination in the treatment of the sick or injured; observance of the rights of patients, in particular, to keep a secret about the state of health, to refuse treatment.

Lost in digital translation? The humanitarian principles in the digital age

Abstract The digital transformation creates significant opportunities and risks for humanitarian action. Current approaches to humanitarian innovation-related issues are too often driven by considerations of competition and relevance, relegating the fundamental humanitarian principles of humanity, impartiality, neutrality and independence to afterthoughts. By reasserting the place and role of these principles in humanitarian decision-making processes, this article argues that it is possible to better understand the political and ethical dimensions of the digital transformation, reverse counterproductive practices, and ultimately better mitigate the negative impact that technologies can have on the safety and dignity of people affected by humanitarian crises, and on principled humanitarian action.

Protecting Confidentiality in the Digital Ecosystem of Humanitarian Aid

Protecting Confidentiality in the Digital Ecosystem of Humanitarian Aid

The Guardian State: Strengthening the public service against democratic backsliding

AbstractLiberal democracy has become vulnerable to illiberal political movements and the gradual erosion of democratic institutions. To safeguard liberal democracy, we propose the concept of the Guardian State, which embraces liberal principles while acting as a defensive barrier against illiberal tendencies. We need strong administrative institutions that uphold liberal democratic norms and resist pressures from populist politicians. Institutionalizing guardianship as the key norm within the civil service fortifies democratic institutions against backsliding. The principle of neutrality alone cannot ensure that only liberal citizens come to power. Structural measures at the individual and organizational levels are essential to fortify the foundations of the Guardian State and protect liberal democracy against evolving threats. Proactive efforts are necessary to defend and strengthen the public service to ensure the long‐term viability of democratic governance. The Guardian State places the bureaucracy in a key role in preserving the core principles of democracy.

The politicisation of sport and the principle of political neutrality: a contradiction in terms?

Recent events have once again shone a spotlight on the principle of political neutrality invoked by many Sports Governing Bodies to justify their inaction in response to political issues in the world of sport. The war in Ukraine and the hosting of the FIFA World Cup in Qatar have tested the political neutrality of both FIFA and the IOC. The consequences of this stance have led to FIFA overlooking a number of human rights issues in Qatar and the IOC ignoring human rights concerns in host states, awarding Russia and China recent versions of the Winter Olympics. This article outlines the most salient examples of the politicization of sport, exposing the myth upon which the principle of political neutrality is based. The aim is to offer a clear understanding of the processes behind the politicization of sport, the attraction of sport to governments of all political hues, and its use in ‘sportswashing’ activities and ‘soft power’ acquisition. Such an analysis of sport politics provides a glimpse behind the veneer of apoliticality enshrined in the principle of political neutrality and hence a better basis for scholars of sports law to understand the politically sensitive cases arising in sport in the present day.

THE MODEL OF PROSECUTORIAL SELF-GOVERNANCE IN UKRAINE AND THE BALTIC COUNTRIES: A COMPARATIVE ASPECT

Background: New legislation in Ukraine has introduced a significant change in the function of the prosecutor’s office by establishing bodies of prosecutorial self-governance. Their implementation stems from the change in the constitutional status of the prosecutor's office and the need to strengthen the independence of prosecutors while minimising external political and internal systemic influence on their work. Such reforms align with a pan-European tendency, which was formed as a result of the modernisation of approaches to the perception of the prosecutor's office. The independence of the judiciary and the effectiveness of the administration of justice depends on the independent activity of such body as the prosecutor's office. This necessitates the formation and development of the principle of political neutrality, which should form the basis of the organisation and activity of the prosecutor's office in a state governed by the rule of law. Orientation to international standards and best practices allows us to hypothesise about the progressiveness of the Ukrainian model of prosecutorial self-governance. This hypothesis can be tested through a comparative analysis with other countries. We have chosen the Baltic countries for comparison as they are connected with Ukraine by a common Soviet past; however, they decided on the European course of their development much faster. The article offers an overview of models of prosecutorial self-governance in Latvia, Lithuania, Estonia and Ukraine, outlining the structure and competence of their bodies. Based on a comparative analysis of Ukraine’s example, the researchers have identified the main directions for strengthening the institutional capacity of prosecutorial self-governance bodies. Methods: In conducting the scientific work, the authors employed several special legal methods, which allowed them to realise both the collection and generalisation of factual data, as well as to carry out a multi-level comparison of selected research objects at the proper level. The study relied on, in particular, formal-legal, logical-legal, historical-legal and comparativelegal methods of scientific learning. Results and Conclusions: It has been concluded that the introduction of prosecutorial selfgovernance in the states is a necessary step in the direction of strengthening the independence of prosecutors as a component of effective justice. This makes it possible to minimise external political and internal systemic influence on personnel processes in the prosecutor's office system, contributes to ensuring its political neutrality, as well as solves issues of financial, material, technical, and other provisions for prosecutors. In this sense, the Ukrainian model of prosecutorial self-governance is quite progressive, although it is not without disadvantages. In particular, the dispersion of personnel powers among different subjects makes prosecutors vulnerable in career advancement, specifically regarding clarity in the demarcation of their competence. This focuses on further developing prosecutorial self-governance, strengthening its institutional capacity.

The U.S. Military: A Reluctant Humanitarian

Since the end of the Second World War, the U.S. military has been among the most important providers of humanitarian assistance, particularly in the wake of natural disasters and conflict. Yet, aid organizations rarely consider the U.S. military a humanitarian actor, and military personnel do not identify primarily as humanitarians. Nevertheless, the logistics and manpower capacities of the U.S. military have often pushed it into humanitarian spheres. Once involved, however, the traditional humanitarian principles of humanity, impartiality, neutrality, and independence do not drive the military provision of humanitarian assistance. Instead, military personnel approach humanitarian assistance through their training, namely, moving items, building things, and managing people. They often pair a training-based framework with a general sense of helping those in need. The U.S. military is a humanitarian actor, but coming to grips with that requires reimaging humanitarianism. To explore the military as humanitarian, this essay first examines how the demands of logistics pushed the U.S. military into becoming a provider of refugee assistance in Albania during the 1999 Kosovo crisis. It then uses the 2021 evacuation and resettlement of Afghans to explore how the U.S. military's ready pool of manpower led it to become more deeply involved in humanitarian responses. Humanitarian crises are almost invariably complex and messy. The moral imperative to help those in need interacts with political and security priorities in often uncomfortable ways. That confluence helps explain why the U.S. military assists with some, but not other, crises.

Environmental Taxation and the Circular Economy: What Are the Prospects in the European Context?

Abstract The transition from a linear economy model to a circular economy system heralds great opportunities: on the one hand, because by smoothing out diseconomies and reducing waste, it can favour the ecological transition and steer production in the direction of sustainability and respect for the environment; on the other, because by offering economic operators the opportunity to become more competitive and to achieve considerable advantages, it can create jobs and facilitate integration and innovation at a social and an industrial level. To this end, a dimension of environmentally targeted taxation can only assume importance, characterized by the metamorphosis from a linear taxation system to a circular taxation paradigm: the former, dominated by the principle of fiscal neutrality, loses sight of non-tax purposes to attach importance only to those of revenue, too often ending up financing expenditure for expenditure and therefore even waste; the latter, through the taxation of waste and the use of tax eco-incentives, favours reuse and recycling, fully implementing the paradigm of the circular economy. In this perspective, through the preparation of a virtuous model and the elaboration of an agenda for future European growth centred on radical changes in production and consumption processes, the circular economy system can be fully implemented, promoting sustainable development and the efficient allocation of resources.

Analysis of Bawaslu's Authority in Handling ASN Neutrality Violations in the 2024 Elections Case Study of Handling ASN Neutrality Violations in Gorontalo City Bawaslu

The importance of the function of elections, especially for changes in the country, is an important basis for many institutions to provide standards for democratic elections. This standard is important because it can be used as a benchmark for the success of the election itself. However, the most important thing of all is that elections must be able to provide guarantees of democratic legitimacy. To achieve this, transparency, accountability, credibility and integrity are needed in the implementation of the election itself so that people trust and believe in the election itself. Until now, effective election supervision is believed to be an instrument capable of providing guarantees for the implementation of democratic elections. This type of research is Sociological Juridical research and the approaches used by researchers in compiling this research are, among others: Statute Approach; case approach (case approach); and Comparative Approach. The results of this research show that in carrying out the supervision stages, Bawaslu has carried out outreach with all ASNs, signed MoU agreements and met with every OPD in every sub-district and neighborhood in Gorontalo City. However, every time the Bawaslu General Election is held, Bawaslu still receives reports of alleged violations from the public that ASN has violated the relevant regulations regarding ASN Neutrality which results in tarnishing democracy in terms of ASN neutrality, this arises because of the existence of inhibiting and supporting factors which can measure how far the success of their role is. owned by Bawaslu in upholding the principle of ASN Neutrality in the 2024 General Election.

Principle of Impartiality and Neutrality in the Exercise of Discretionary Powers in the Light of a Decision by the Administrative Court

Principle of Impartiality and Neutrality in the Exercise of Discretionary Powers in the Light of a Decision by the Administrative Court

On Equivalence Operators Derived from Overlap and Grouping Functions

This paper introduces the concept of equivalence operators based on overlap and grouping functions where the associativity property is not strongly required. Overlap functions and grouping functions are weaker than positive and continuous t-norms and t-conorms, respectively. Therefore, these equivalence operators do not necessarily satisfy certain properties, such as associativity and the neutrality principle. In this paper, two models of fuzzy equivalence operators are obtained by the composition of overlap functions, grouping functions and fuzzy negations. Their main properties are also studied.

Giving fruits and vegetables a tax break: lessons from a Dutch attempt.

Food taxation can improve diets by making unhealthy foods more expensive and by making healthy foods cheaper. In the Netherlands, a political window of opportunity arose in December 2021 to reduce the value-added tax (VAT) on fruits and vegetables to zero percent. The policy is now facing institutional friction along several fronts, however, delaying and potentially averting its implementation. We analysed this institutional friction to inform future food tax policies. We qualitatively analysed open-access fiscal and health experts' position papers about benefits and downsides of the zero-rate that were discussed with members of parliament in June 2023. The Netherlands. Not applicable. Health and fiscal experts expressed noticeably different viewpoints towards the utility of the zero-rate. One important argument fiscal experts based their negative advice upon pertained to the legal restrictions for distinguishing between healthier and unhealthier forms of fruits and vegetables (i.e. the principle of neutrality). A zero-rate VAT on unhealthier forms of fruits and vegetables, e.g. processed cucumber, mixed with salt and sugar, would be undesirable, but differentiating between raw and processed cucumber would offend the neutrality principle. The Dutch attempt to give fruits and vegetables a tax break highlights the need for crystal-clear food classifications when designing food tax policies. Public health nutritionists should combine classifications based on caloric density, palatability, degree of processing and nutrient content to provide a database for evidence-informed tax differentiation according to food item healthfulness.

Neutrality Principles of WTO Dispute Settlement Mechanism: Legal and Moral Dimensions

This paper examines the neutrality principle of the WTO dispute settlement system, which functions as a quasi-judicial body in the settlement of international trade disputes. Given the system's resemblance to traditional courts, its effectiveness in ensuring justice hinges on its adherence to neutrality, ensuring fairness, impartiality, and the rule of law. Recent developments, such as the United States obstruction of the Appellate Body, underscore the tension between maintaining neutrality and addressing external pressures that may compromise this foundational principle. This study analyzes the complexities of the neutrality dynamic in the WTO dispute settlement mechanism and argues for the organization's imperative to protect neutrality amidst emerging challenges. the method used in this study is juridical normative with historical-descriptive characteristics. The research method used is qualitative. The findings of this paper will highlight the need to protect the neutrality principle of the WTO dispute settlement mechanism and the need for change or clarification of the confusion that this blending of economic or political power in DSM, and not beyond that the neutrality of WTO is the heart of this research.