Professional Literature Research Articles

Tax knowledge in connection with tax compliance in Hungary

During the examination of tax education, a significant part of the professional literature defines taxpayers as a homogeneous group, however, among others, the level of educational attainment and the digital skills of taxpayers are also important. This research investigates the role of knowledge in connection with tax compliance. The article is based on the statements from the professional literature and analysis of secondary data from national and international authorities and institutions. It also includes some comparisons of the components of the COM-B model on the data of nine European countries and sets up a model of tax behaviour based on Hungarian conditions. According to the classification based on the comparison, the performance of Hungary is at the lowest level among nine examined countries. Considering the complexity of the tax system, the knowledge of taxpayers is incomplete in Hungary. A developed version of the COM-B model points out that there is a close connection between capability and opportunity as well and these components can reinforce each other. With the adequate motivation and literacy as well as the knowledge of procedures can facilitate tax compliance. It can be concluded that successful tax education recognises and targets various groups of taxpayers. The Hungarian tax authorities treat taxpayers as a homogeneous group, however, there are slight developments by using several communication channels. In the current situation, the most important is to find the forms and levels of tax education to make the taxpayer able to comply.

Optical Remote Sensing Methods for Floating Marine Debris Detection – Review and Bibliography Analysis

In the last several decades, the disposal and accumulation of debris in the marine and coastal environment has been one of the biggest and fastest-growing threats to the health of the world's oceans. Marine debris is present in all marine habitats and represents a great danger to global environmental and human health. Therefore, this paper aims to support efforts to achieve Good Environmental Status with respect to marine debris in all oceans and seas. The application of optical remote sensing methods for floating marine debris detection was briefly reviewed and the bibliometric analysis of the professional and scientific literature elaborated upon. In the overview part, previously used marine debris detection methods have been listed. The WoSCC (Web of Science Core Collection) and Scopus databases were considered, and the R Studio Bibliometrix and Biblioshiny software tools used for bibliometric analysis. 209 documents that can be classified into 43 research fields were identified in the two databases. Approximately 20% of the documents were published in two journals: the Marine Pollution Bulletin and Remote Sensing. Marine debris research was mainly published in the USA, Portugal, Italy, the United Kingdom, Germany, and China. A total of 54 countries participated in the publication of documents and it should be emphasized that all countries have shown great interest in international cooperation during the scientific research on marine debris. Scientific research on marine debris was found to have increased significantly since 2017, which is highly important for the protection of the environment and human health.

ARTIFICIAL INTELLIGENCE AND INTERNAL AUDIT STAFFING PRACTICES: NECESSITATING A DIFFERENT SKILL SET FROM AUDITORS

A decade ago, no machine matched human skills in many areas, but now AI surpasses humans in at least some skill sets. Internal auditors' effectiveness and value addition to organizations hinges critically on their possession of essential skills like risk management, independence, and deep knowledge of internal controls, along with their professional training and ability to align audit plans with organizational goals. Thus, it is important in the literature to highlight the need to understand the relative importance of internal auditor skills, their practical application in the selection, hiring, training, and promotion processes, and the consideration of additional skills or factors that may impact the application of these skills. However, the necessity for auditors to adapt and acquire new skills to meet the evolving requirements of technology, particularly AI, has not been discussed before. There are two main skill sets that are important for internal auditors: perceived behavioral, sometimes called soft, and cognitive, sometimes called hard, skills. Consequently, this text will discuss the changing skill sets and sub-categories of competent internal auditors according to AI. The study’s findings contribute to professional practice and literature by understanding and improving internal auditors’ skills, elevating performance, and streamlining risk assessment processes.

THE INFLUENCE OF RUSSIA (PERMANENT MEMBER OF THE UNITED NATIONS SECURITY COUNCIL) ON THE THREAT TO WORLD PEACE AND SECURITY-WITH SPECIAL FOCUS ON THE WESTERN BALKANS

The United Nations Organization is a global organization emerging from the aftermath of the Second World War, which, according to the Organization's Charter, its main purpose is the preservation of peace and security in the world; the development of friendly relations between nations; achieving international cooperation for solving economic, social, cultural humanitarian problems, etc. and the intention that the UN itself becomes a center for harmonizing actions to achieve common goals. The Security Council is the body that within the Organization has the main and direct responsibility for maintaining global peace and security. In the framework of the Security Council, the permanent members are the countries with the most political and diplomatic influence in the world, but at the same time they have the greatest responsibility for the implementation of the provisions of the UN Charter. The behavior of these states is of essential importance for world peace. Often the member states of the Security Council, due to their interests, not only do not adhere to the main principles when it comes to preventing any member state from jeopardizing stability and peace by protecting the interests of certain aggressor states, but it also happens that with provocation and direct participation in wars and armed conflicts endanger world peace. From the founding of the UN to today, the most blatant case of starting a very dangerous war conflict is Russia. Precisely because of this fact, in this paper the object of research will be Russia, which uses the position of a permanent member of the Security Council, not only for the protection of its political interests, but also by participating in armed conflicts and by declaring war on sovereign states. Since the end of the Second World War, and especially during the Cold War, but also after 2008, Russia has either participated in many armed conflicts or caused them. Objectively, within the framework of this research, it is impossible to include all cases, therefore we will focus only on the Russian influence and endangering peace in the Western Balkans. The paper deals with the indirect and direct Russian influence in some of the countries of the Western Balkans, emphasizing the concrete circumstances and characteristics of each country in particular. For this research, the professional literature, the most relevant international juridical act, the media that inform about actual events in Russia is a direct destabilizing factor, etc. The research relies mainly on the method of analysis of juridical acts, defense doctrines highlighted above, facts of real political events, diplomatic disputes and military conflicts. Based on the analyzed information, we come to the conclusion of research results, conclusions and suggestions for the future political, military, economic, development measures that should be taken by the international community, including NATO, EU, OSCE and other international organizations in which democratic and peacekeeping states adhere, with the aim of maintaining peace, stability and preventing Russia from extending its influence to a dominant size, since as an authoritarian state that it is, as a result, there would be various long-term wars and conflicts in the Western Balkans.

Research and Professional Literature to Inform Practice for September/October 2024

Research and Professional Literature to Inform Practice for September/October 2024

Spirulina/Arthrospira/Limnospira-Three Names of the Single Organism.

Recent advances in research techniques have enabled rapid progress in the study of spirulina, an ancient edible cyanobacteria. Nowadays, spirulina species are classified into three genera: Spirulina, Arthrospira, and Limnospira. The latter now refers to industrially manufactured spirulina strains. Whole-genome sequencing revealed gene clusters involved in metabolite production, and the physiology of spirulina. Omics technologies demonstrated the absence of hazardous compounds in spirulina cells, confirming the safety of this biomass as a food product. Spirulina is a good source of different chemicals used in food manufacturing, food supplements, and pharmaceuticals. Spirulina's enrichment with inherent biologically active substances makes it a potential supplier of natural products for dietary and pharmaceutical applications. Spirulina is also a prospective component of both terrestrial and space-based life support systems. Here, we review current breakthroughs in spirulina research and clarify fallacies that can be found in both professional literature and public media.

Անուղղակի ծախսումների մասին տեղեկատվության կառավարման մեխանիզմների կատարելագործումը շինմոնտաժային աշխատանքներ կատարող կազմակերպություններում / Improving indirect cost allocation in construction organisations

The issue of the indirect cost allocation is not new, but it is becoming more relevant due to the increase in the relative weight of indirect cost in the production cost in organizations. This is due to automation of production processes and other reasons. Often, a single basis is used for the indirect cost allocation in organizations, but the choice of a single allocation basis for all resources and calculation objects cannot accurately reflect all causal relationships, that is why the process is conditional. Based on the professional literature and in accordance with the characteristics of the studied organizations, an indirect cost grouping was made for the organizations performing construction works and an approach of costing based on Activity-Based Costing was proposed. According to the author, the proposed approach can improve the financial information management mechanisms, and especially information about indirect cost, therefore also cost, and other indicators calculated based on it, in organizations.

Parasitological Examination of the Digestive System of Wild Boar from a Practical Point of View-Endoparasitological Sampling under Field Conditions.

From 2015 to 2023, we conducted a comprehensive study in the 11,893-hectare hunting area managed by the Marcal-Bitvaközi Hunting Company, characterised by its substantial wild boar population. The research was carried out across various settings, including a free-range wild boar garden during large-scale hunts and free-living areas during individual hunts. We examined 216 wild boars in total, with 173 individuals from free-living areas and 43 from free-range areas. Throughout the sample collection process, we encountered numerous technical challenges that are infrequently detailed in the professional literature, often mentioned only tangentially. This oversight in existing publications neglects the significance of addressing field sampling difficulties, which are crucial for ensuring the precision and accuracy of research. This paper details the equipment requirements, sampling methodologies, and practical solutions to streamline fieldwork. While our primary focus was on endoparasitic infections of the stomach and small intestine, the described methodologies and findings are broadly applicable to research involving all internal organs.

Читательские практики студентов гуманитарного вуза

The need to study student reading practices in the information society is due to a number of new phenomena of socio-cultural life. The structure and content of the reading has a significant impact on the professional and spiritual development of modern humanities students. The purpose of the study is to assess the level of influence of the structure and content of reading on the professional and spiritual development of modern students in the process of their education at a regional humanitarian university. The survey of students in grades 1–5 was carried out in the “Google Forms” environment, data processing using SPSS. Frequency analysis method and regression analysis were used in this work. As a result of regression analysis, analytical dependences of changes in the main characteristics of reading practices during the entire period of study in the real educational environment of a regional humanitarian university were obtained. The most popular in the student environment literary genres, attitudes to reading both fiction and professional literature, as well as models of the dynamics of reading practices of students, which form the basis for the development of social technologies to manage the reading process.

From Scout Boy to Pioneer. An Example of Political Misuse of the Concept of a Youth Organization of Scout Boys in Slovakia

The Scout Boys, which had the original name Junák in Czechoslovakia, began official activity on our territory in 1914. Their promisingly developing membership base and attractive activity were disrupted by the events of World War II. Even before the coup in 1948, the Communists began massively building their party structures. One of the goals was to build a single and unified youth organization under the control of the Communist Party. Between 1945 and 1949, they gradually “united” all children’s and youth organizations that resumed their activities after World War II. One of them was Junák, which before the war had the largest membership base in Czechoslovakia and a welldeveloped system of working with children. The goal of our research was to find out how the children’s organization Junák was incorporated into the Czechoslovak Youth Union after the communist coup in 1948 and how its gradual transformation into the children’s Pioneer organization. In our research, we used periodical professional literature and periodical press, archival sources in the Slovak National Archives and the archive of the Slovak Youth Institute (IUVENTA) in Bratislava, as well as unpublished memories of Mr. Jozef Mikloš, chairman of the Historical Commission of Slovak Scouting.

Odborné školstvo a technické vzdelávanie dievčat na Slovensku v rokoch 1918–1945 (optikou štúdia dievčat na priemyselných školách)

The study focuses on researching the possibilities of education for women and girls at technical schools in Slovakia from 1918 to 1945. With the aim of equal representation of eastern, central and western Slovakia, materials from three technical schools (Košice, Banská Štiavnica and Bratislava) were used in the research, because the technical schools in question existed throughout the period under review. The article was prepared based on school annual reports, statistical yearbooks, archival materials, contemporary literature, as well as professional literature related to the subject under investigation. The conclusions of the study provide summary findings on the number of girls in schools in the individual historical periods as well as an explanation of the socio-political conditions influencing the girls’ education.

Sitting with the Data: Experimenting with Meditative Thematic Analysis

While qualitative researchers have turned to non-traditional forms and methods to collect and analyze data, including contemplative and mindfulness approaches to inquiry relatively little has been written in the professional literature about how to specifically use meditation techniques as a qualitative data analysis method. In this article, I describe how I engaged in meditation and used mindfulness to code data and derive thematic patterns during the completion of my dissertation at the University of South Florida. I explore the notion of practicing meditation to foster a creative silence, which may encourage insights and thematic findings to emerge more spontaneously.

Is it True That "There are no Right or Wrong Ways to Grieve"?

This article explores some of the implications of the often-heard saying that, "There are no right or wrong ways to grieve." In order to do so, this article offers some reflections on the key phrases that are involved implicitly or explicitly in this advice: loss, bereavement, grief, grieving, and mourning. On that basis, this article examines a series of claims: Are there actually no right ways to grieve?; Is there no single right way to grieve?; Are there no wrong ways to grieve? These analyses are enriched by incorporating some of the new understandings of loss, grief, and mourning that have emerged in the professional literature in recent years from research and scholarship. The conclusion offers lessons that should be learned and that should not be learned from the advice that, "There are no right or wrong ways to grieve".

Examining the professional development of hungarian teachers in Romania

This study presents the partial results of a comprehensive research on the professional development of Hungarian teachers in Romania which were gained through adapting and complementing the questions related to the professional development of the 2018 OECD TALIS (Teaching and Learning International Survey). From 15 counties of Romania, 500 Hungarian primary and secondary school teachers completed the online questionnaire. The forms and topics of professional development were studied on a 5-year research period, before and during the COVID-19 pandemic (2017–2021). The results show that the most popular forms of professional development were attending training courses, reading professional literature, and visiting online professional social networking sites. Among the topics of professional development activities subject-specific knowledge and the development of competences necessary for the teaching of the subject were dominated. Teachers found those training courses the most efficient that were coherent and provided opportunities for the practical implementation of new ideas, for active learning and cooperation. In only a few cases were found differences between the opinions of primary and secondary school teachers, and between groups according to teaching experience.

Enlightenment and Freemasonry in the Life and Work of the Physician Joannis Baptistae Lalangue

Data on the educational and Freemasonry activities of Doctor Joannis Baptistae Lalangue have been relatively modestly represented in the scientific literature until now. Based on recent research, we have come to the realizations that give us a new context for the life and work of Lalangue, especially from the aspect of his social activity. All of the above had very significant repercussions on his entire public health work and especially on his journalistic and publishing work. John the Baptist Lalangue was a successful physician. During his medical studies in Vienna, he was recognized by Baron van Swieten, the first name in medicine of the Habsburg Monarchy. Recent knowledge speaks of his very notable Enlightenment and Freemasonry work, which largely determined his life and work. Lalangue has created a truly impressive literary work, which is closely related to his active Enlightenment and public Masonry engagement. The mentioned progressive Enlightenment engagement is also responsible for the fact that thanks to Lalangue, we already had printed medical original professional literature in the Croatian language in the second half of the 18th century. This directly changed the conditions in society, primarily in the field of public health, for the better, not only in Croatia but also throughout the Habsburg Monarchy.

A Synthesis of Professional Socialization Literature and Educational Opportunities in Occupational Therapy

A Synthesis of Professional Socialization Literature and Educational Opportunities in Occupational Therapy

Особенности объемно-планировочных решений стационарных зданий цирков

Objective: this work is devoted to the study of the features in space-planning solutions for stationary circus buildings and to determine the development of circus architecture. In recent years, with the appearance of new technologies, the requirements for space-planning and technical solutions of circus buildings have undergone significant changes. It is very important to preserve the traditions of circus art and, at the same time, for expansion of the circus performances are necessary modifications and transformations of the buildings. Methods: have been made a comprehensive analysis of existing circus buildings in Europe, Asia and Russia. The research is based on the analysis of professional literature and scientific articles. Results: has been revealed patterns and main features in construction of multifunctional entertainment buildings with elements of circus and various show performances (on ice, on water, in the air). Technical innovations applied in modern representations, such as removable playpens, the use of virtual reality and modern technical balancing systems, dictate new approaches to the organization of space. In Europe, animal performances are a thing of the past. In Russia and Asia, animals remain an essential part of the circus show, meanwhile control over their living conditions is becoming more strict. Based on the study of the already built circus facilities were determined the prospects for the construction of new and reconstruction of existing buildings. Practical significance: the results allow us to identify the main trends in the space-planning solutions of stationary circus buildings. This research will be useful for architects, designers and other specialists who are engaged in the design and reconstruction of circuses. The results of this research can be used to create modern and functional circus buildings that will meet the expectations of the audience and provide comfortable conditions for the artists.

Dismantle the monster: teachers, parents, and others position themselves figuratively vis-à-vis the Israeli education system in times of crisis

ABSTRACT This article explores the characteristics of naturalistic digital forum conversations, focusing on the Israeli education system in times of crisis. The existing professional literature suggests that (1) There have been numerous attempts to change this system, but they have not been successful; (2) Discourse analysts have often used micro and macrolevels of analysis to explore professional life and the construction of individual or group positioning in digital discourse; (3) Figurative language (e.g. metaphors, similes and metonymies) often organises the essence of the text. This article shows that the naturalistic digital forum enabled the study’s participants (teachers, parents, and others who care about education) to vent their feelings and thoughts, as well as to use organising figurative language to highlight how the teachers positioned themselves and how they were positioned by the parents. Finally, the article underscores the need to bring about a radical change in the Israeli education system.

SERVICE AS A VALUE IN BUILDING THE AUTHORITY OF A POLISH SOLDIER

ABSTRACT: Aim: The main research goal was to show people's perception of young people - secondary school students - serving their homeland. Moreover, the aim was to define the axiology that should accompany soldiers or candidates for this service. Methods: The study used the method of analysis and synthesis of professional literature, the monographic-descriptive method and the analysis of statistical data. Results: The formation of every person requires care on the part of all entities participating in the process of education and upbringing, and especially proper preparation requires service to other people and service to the Homeland. Military service is such a service. The research conducted showed that there is a need to conduct information and formation programs for those who are about to enter military service. Conclusion: Based on the considerations carried out, an attempt can also be made to provide a more specific answer to the question to what extent the preparation for military service meets society's expectations. A modern young man, sensitive and filled with certain ideals, perceives contemporary formations serving the Homeland quite critically. Originality: The formation of a young person, especially in the ethical and moral aspect, is a very important element of preparation for service in society. In times of many turmoil, threats and unrest, there is a need to develop appropriate educational and formation programs. The method of assisting young people who are to play an important role in the country's defense and service remains important. Keyword: youth, homeland, service, soldier, formation, values, spirituality, morality, ethics.

The place of microlearning in foreign language teaching methodology: historiographic study

Introduction. This study investigates the evolution of language teaching methodology in Russia and Western countries over time, with a focus on analysing the features of the microlearning concept as it relates to the everchanging landscape of language education. Aim. The aim of the study is to examine the development and evolution of foreign language teaching methodology in Russia and Western countries, with a particular focus on the Russian context. By conducting a thorough review of relevant scientific and professional literature, we aim to trace the progression of methodology in general, identify prevailing trends in language teaching, and evaluate the role of microlearning in the contemporary language education framework. Research methods. In order to gain a comprehensive understanding of the topic, the study employed historiographic analysis, which entails a systematic review of relevant literature, data collection, and data analysis. Results. Our study has uncovered that both in Russia and Western countries, there is a rich historical background for methodological thinking in language education. The study also revealed that language teaching methodologies have evolved to include a diverse range of novel approaches based on societal demand. Our findings suggest that microlearning, which is a recent addition to language education methodologies, is gaining popularity as a teaching method, while some modern foreign language teaching models have already incorporated the use of microlearning tools and strategies. Conclusion. In spite of microlearning being gradually implemented in language education, there is still a need for theoretical and practical research to refine and develop this method for effective language learning. The findings presented in this article can be used as a basis for further development of the microlearning concept as a distinct educational approach in language instruction.