Recommendations For Authorities Research Articles

Anonymous Gamete Donation: a Case for Balancing Under Article 8 ECHR.

Anonymous gamete donation creates a specific conflict between human rights and public interests under Article 8 of the ECHR. This was first assessed in the ECtHR's landmark decision in Gauvin-Fournis and Silliau v. France of 7 September 2023. This article critically analyses this judgment, taking into account the European legal framework for anonymous gamete donation, the recommendations of the competent authorities and the previous case law of the ECtHR on the right to know one's biological origin as an integral part of one's identity that is protected under the right to private and family life.

Protection and Enforcement of Law Against Insider Trading Crimes in The Indonesian Capital Market

Criminal practices in the capital market are commonly known by the terminology insider trading, a long-standing crime that is not well-known to the public. Insider trading constitutes a legal violation as well as an ethical breach that can pose serious risks to market integrity and harm investors who do not have specific information access. This journal will explore the legal protection and enforcement framework that explains the Indonesian legal framework governing transactions in the capital market in an effort to protect the public from insider trading. Legal protection includes the enforcement of provisions found in laws, regulations, and supervisory mechanisms applied by financial authorities, which is essential to create a fair and efficient market. Therefore, understanding the effectiveness of existing laws and enforcement of rules is crucial to protecting the public from insider trading crimes. This journal is expected to provide knowledge to enhance and develop legal science, particularly related to the analysis of insider trading law enforcement in the capital market in Indonesia. This journal is hoped to provide input and recommendations for authorities and stakeholders involved in providing legal protection to the public for the enforcement of laws in accordance with the provisions of the Indonesian Capital Market Law.

Challenges and benefits of using the HeartDiet food frequency questionnaire in cardiac rehabilitation practice

Background and aimsA heart-healthy diet is an important component of secondary prevention in ischemic heart disease. The Danish Health Authority recommends using the validated 19-item food frequency questionnaire HeartDiet in cardiac rehabilitation practice to assess patients' need for dietary interventions, and HeartDiet has been included in national electronic patient-reported outcome instruments for cardiac rehabilitation. This study aims to evaluate challenges and benefits of its use. The objectives are to: 1) describe HeartDiet responses of patients with ischemic heart disease and discuss HeartDiet's suitability as a screening tool, 2) discuss whether an abridged version should replace HeartDiet. Methods and resultsA cross-sectional study using data from a national feasibility test. HeartDiet was sent electronically to 223 patients with ischemic heart disease prior to cardiac rehabilitation. Data were summarised with descriptive statistics, and Spearman's rank correlations, explorative factor analysis, and Cohen's kappa coefficient were used to derive and evaluate abridged versions.The response rate was 68 % (n = 151). Evaluated with HeartDiet, no respondents had a heart-healthy diet. There was substantial agreement between HeartDiet and an abridged 9-item version (kappa = 0.6926 for Fat Score, 0.6625 for FishFruitVegetable Score), but the abridged version omits information on milk products, wholegrain, nuts, and sugary snacks. ConclusionWith the predefined cut-offs, HeartDiet's suitability as a screening tool to assess needs for dietary interventions was limited, since no respondents were categorised as having a heart-healthy diet. An abridged version can replace HeartDiet, but the tool's educational potential will be compromised, since important items will be omitted.

Danish Women Make Decisions about Participation in Breast Cancer Screening prior to Invitation Information: An Online Survey Using Experimental Methods.

At mammography screening invitation, the Danish Health Authority recommends women aged 50 to 69 y make an informed decision about whether to be screened. Previous studies have shown that women have very positive attitudes about screening participation. Therefore, we hypothesized that Danish women may already have decided to participate in breast cancer screening prior to receiving their screening invitation at age 50 y. We invited a random sample of 2,952 Danish women aged 44 to 49 y (prescreening age) to complete an online questionnaire about barriers to informed screening decision making using the official digital mailbox system in Denmark. We asked participants about their screening intentions using 3 different questions to which women were randomized: screening presented 1) as an opportunity, 2) as a choice, and 3) as an opportunity plus a question about women's stage of decision making. All women completed questions about background characteristics, intended participation in the screening program, use and impact of screening information, and preferences for the decision-making process. Data were linked to sociodemographic register data. A total of 790 (26.8%) women participated in the study. Herein, 97% (95% confidence interval: 96%-98%) reported that they wanted to participate in breast cancer screening when invited at age 50 y. When presented with the choice compared with the opportunity framing, more women rejected screening. When asked about their stage of decision making, most (87%) had already made a decision about screening participation and were unlikely to change their mind. In our study, almost all women of prescreening age wanted to participate in breast cancer screening, suggesting that providing information at the time of screening invitation may be too late to support informed decision making. Almost all women of prescreening age (44-49 y) in our study wanted to participate in the Danish national mammography screening program starting at age 50 y.Early decision making represents a barrier for informed decision making as women in this study had intentions to participate in breast cancer screening prior to receiving an official screening invitation, and therefore, providing information at the time of screening invitation may be too late to support informed decision making.Very few women rejected screening participation; however, more women rejected screening when the information was framed as an active choice between having or declining breast cancer screening (continue with usual care) compared with presenting only the option of screening with no description of the alternative.Two-thirds of women reading the screening information in this study had unchanged attitudes toward screening after reading the presented information.

Identifying rejuvenation strategies in micro tourism destinations: the case of Kaş

PurposeThis research paper aims to identify and provide insights into rejuvenation strategies in Kaş as a microtourism destination based on the views of stakeholders.Design/methodology/approachThe research utilizes a single-case design, applying an inductive approach to analyze data collected from semi-structured interviews. Thematic analysis was employed to analyze the data.FindingsThe inductive thematic analysis yields nine different main themes: product transformation, integrated sustainable development strategies, cooperation, promotion through the right channels, stable tourism policy, selective tourism strategy, tourism awareness, access to tourist movements and management and tools for monitoring the quality and sustainability of tourism.Practical implicationsThis research offers practical recommendations for regional authorities, residents and business stakeholders to foster sustainable tourism development by addressing resource utilization and existing challenges in the rejuvenation of Kaş.Originality/valueThis research contributes to theory by addressing the lack of applied research on the rejuvenation process in micro-tourism destinations, using Kaş (Turkey) as a case study. It identifies and emphasizes the unique challenges in microdestinations, enhancing our understanding and filling a critical knowledge gap. The identified rejuvenation strategies in Kaş are positioned to serve as a model for similar destinations, emphasizing their distinctive characteristics and challenges.

Impacts of the National Nutrition Plan 2017–2030 on Listed Agrifood Enterprises: A Financial Statement Perspective

The Chinese government promulgated the National Nutrition Plan 2017–2030 to provide scientific guidance for agrifood consumption and enhance nutrition intake. We categorized the sample into pre-2018 and post-2018 periods. By evaluating the effects of the National Nutrition Plan 2017–2030 through economic theory and a translog revenue function model based on financial statement data from 2015 to 2022, our findings indicate that the National Nutrition Plan 2017–2030 has increased the overall agrifood sales of listed agrifood enterprises, but the increase in agrifood sales produced by large listed agrifood enterprises has been slight. Finally, we offer policy recommendations for regulatory authorities and develop strategies for agrifood firms to encourage local food procurement. This study also contributes to our understanding of China’s agrifood industry dynamics and underscores the significance of the National Nutrition Plan 2017–2030 in enhancing nutritional intake and fostering sustainable growth in China’s agriculture industry.

Rural Tourism and Socio-Economic Development in Kalapatta Sub County Kabong District of Uganda

This research explores the interplay between rural tourism and socio-economic development in Kalapatta Sub County, located within the Kabong District. As rural areas globally seek sustainable pathways for growth, the study focuses on the specific impacts of tourism on the socio-economic fabric of the community. The research employs a mixed-methods approach, combining quantitative data analysis and qualitative insights gathered through interviews and surveys conducted among local residents, business owners, and tourists. Key indicators such as income generation, employment opportunities, infrastructure development, and cultural preservation are examined to assess the multifaceted impact of rural tourism on the local community. Preliminary findings indicate that the influx of tourists has led to increased economic activities, including the growth of local businesses and the creation of employment opportunities. However, challenges such as environmental degradation, cultural commodification, and unequal distribution of benefits are also identified. The research sheds light on the complex dynamics between the tourism industry and the socio-economic development of the rural community, emphasizing the need for sustainable and inclusive strategies. The study contributes to the existing body of knowledge on rural tourism by providing context-specific insights from Kalapatta Sub County, Kabong District. Recommendations for policymakers, local authorities, and community stakeholders are offered to guide the development of strategies that maximize the positive impacts of tourism while mitigating its potential negative consequences. Ultimately, this research aims to inform the creation of a framework for sustainable rural tourism that fosters socio-economic development in a manner that respects and enhances the local culture and environment

ANALYSIS OF DATA ORGANIZATION SYSTEM ARCHITECTURES OF THE SMART EUROPEAN REGION "CENTER OF EUROPE" BASED ON THE DATA LAKE TECHNOLOGICAL SOLUTION

In the contemporary landscape of digital transformation, the concept of a "smart region" emerges as a key strategy for regional development, utilizing data integration technologies to enhance the quality of life, optimize service delivery, and promote sustainable growth. The designation of the "Centre of Europe" as a smart region is justified by its strategic geographical location, encompassing Transcarpathia and adjacent areas of neighboring countries, coupled with a relatively low population density. This unique context creates compelling premises for rethinking traditional urban frameworks of smart cities on a broader scale, transforming them into a comprehensive smart region model tailored to the specific needs and opportunities of Central Europe. The rationale for implementing the "Centre of Europe" as a smart region stems from its advantageous position at the heart of the continent, which generates unprecedented opportunities for cross-border collaboration, innovation, and connectivity. The low population density of the region further highlights the potential for the adoption of advanced technological solutions capable of addressing a wide array of challenges and needs. By achieving the status of a smart region, the "Centre of Europe" aspires to become a leading example of how digital and technological innovations can be utilized to create an inclusive, efficient, and progressive regional ecosystem. Objective: The primary objective of this research is to conduct a comparative analysis of advanced data organization system architectures and their role in facilitating the transformation of the "Centre of Europe" into an intelligent European region. It also aims to explore the capabilities of utilizing data lakes for the effective management of large data sets and regional development, taking into account the unique geographical and demographic characteristics of the region. The subject of the study encompasses the architectures of big data organization systems in the smart region of the "Centre of Europe". The object of the study involves the processes of storing and processing large data within the smart region. Main characteristics: This article illuminates the main aspects of implementing big data processing technologies in the smart region of the "Centre of Europe", necessitating scalable and flexible solutions for large data storage, the use of efficient data management practices, and the integration of advanced technologies such as cloud computing, the Internet of Things (IoT), and artificial intelligence (AI) to enhance data processing and analytical capabilities. Furthermore, recommendations for regional authorities on adopting these technologies have been formulated, highlighting the importance of collaboration, support for investments in the region's digital infrastructure as key components for achieving the smart region vision. The construction of modern, high-tech data storage facilities using the Data Lake architecture enables the simultaneous use and processing of large volumes of data from various fields and sources. The authors have proposed conceptual models for forming data complexes from different functional areas of the smart region.

Pengaruh Partisipasi Masyarakat Dan Kearifan Lokal Terhadap Minat Berkunjung Di Desa Wisata Kandri Kota Semarang

This study examines the impact of local community engagement and traditional values on the desire to visit Kandri Tourism Village in Semarang, emphasizing the importance of local wisdom and community involvement as key factors. Utilizing quantitative methods and a questionnaire-based survey to collect data from visitors, this research analyzes the influence through multiple linear regression analysis techniques. Findings indicate that both community participation and local wisdom have a positive and significant impact on visiting interest, affirming that improvements in these aspects enhance the desire to visit. The study suggests that the management of tourism villages should focus on active community involvement and the preservation of traditional values to attract more visitors. It offers practical recommendations for destination managers and local authorities to increase community engagement and promote local wisdom as strategies to boost visits to Kandri Tourism Village, showing that synergy between community involvement and traditional values is essential for the successful development and marketing of community-based tourism destinations.

Generalized myasthenia gravis with acetylcholine receptor antibodies: A guidance for treatment.

Generalized myasthenia gravis (MG) with antibodies against the acetylcholine receptor is a chronic disease causing muscle weakness. Access to novel treatments warrants authoritative treatment recommendations. The Nordic countries have similar, comprehensive health systems, mandatory health registers, and extensive MG research. MG experts and patient representatives from the five Nordic countries formed a working group to prepare treatment guidance for MG based on a systematic literature search and consensus meetings. Pyridostigmine represents the first-line symptomatic treatment, while ambenonium and beta adrenergic agonists are second-line options. Early thymectomy should be undertaken if a thymoma, and in non-thymoma patients up to the age of 50-65 years if not obtaining remission on symptomatic treatment. Most patients need immunosuppressive drug treatment. Combining corticosteroids at the lowest possible dose with azathioprine is recommended, rituximab being an alternative first-line option. Mycophenolate, methotrexate, and tacrolimus represent second-line immunosuppression. Plasma exchange and intravenous immunoglobulin are used for myasthenic crises and acute exacerbations. Novel complement inhibitors and FcRn blockers are effective and fast-acting treatments with promising safety profiles. Their use depends on local availability, refunding policies, and cost-benefit analyses. Adapted physical training is recommended. Planning of pregnancies with optimal treatment, information, and awareness of neonatal MG is necessary. Social support and adaptation of work and daily life activities are recommended. Successful treatment of MG rests on timely combination of different interventions. Due to spontaneous disease fluctuations, comorbidities, and changes in life conditions, regular long-term specialized follow-up is needed. Most patients do reasonably well but there is room for further improvement. Novel treatments are promising, though subject to restricted access due to costs.

EVOLVING TAX COMPLIANCE IN THE DIGITAL ERA: A COMPARATIVE ANALYSIS OF AI-DRIVEN MODELS AND BLOCKCHAIN TECHNOLOGY IN U.S. TAX ADMINISTRATION

This paper aims to provide a comprehensive review of the integration of artificial intelligence (AI) and blockchain technology in U.S. tax administration. It explores how these technologies are revolutionizing tax compliance and fraud detection, offering a comparative analysis with traditional methods. The paper highlights the potential benefits of these technologies in enhancing efficiency, accuracy, and transparency in tax administration, aligning with the U.S. government's objectives of ensuring fiscal integrity and public trust. The review also examines international best practices and proposes how the U.S. can leverage these technologies to maintain its global leadership in financial governance and innovation. The study is structured around four key objectives: assessing the current integration of AI and blockchain in tax administration, evaluating their effectiveness in enhancing tax compliance, identifying implementation challenges, and developing strategic recommendations. Employing a comprehensive literature review approach, the study synthesizes findings from various sources to provide an in-depth understanding of the role and impact of these technologies in modern tax systems. The results reveal that AI and blockchain significantly improve tax compliance and administration efficiency but also introduce challenges such as data privacy concerns and the need for robust regulatory frameworks. In conclusion, the study underscores the transformative potential of AI and blockchain in tax administration, recommending continuous research and development, coupled with stakeholder education and engagement. These efforts are crucial for overcoming operational challenges and fully harnessing the benefits of these technologies in modernizing tax systems. The paper concludes with strategic recommendations for policymakers, tax authorities, and researchers, emphasizing the importance of a balanced approach that fosters technological innovation while maintaining legal compliance and adherence to fundamental principles.
 Keywords: Artificial Intelligence, Blockchain, Tax Administration, Tax Compliance, Digital Transformation, Financial Governance.

Post-fire assessment of composite steel-concrete box-girder bridges: Lessons from a recent incident

The structural fire analysis of bridges is crucial for ensuring transportation infrastructure safety since bridges, due to their unique characteristics and exposure to environmental hazards, are particularly susceptible to fire-induced damage. Despite this vulnerability, there is a lack of both experimental research and design guidelines for ensuring fire safety in bridges. This underscores the importance of studying actual bridge fire incidents.This article presents a comprehensive examination of the numerical and experimental investigations carried out to evaluate the structural condition of a composite box-girder bridge located in Valencia, Spain, following a significant fire incident. In addition, the paper details the repair works carried out to fully restore the operational capacity of the bridge, along with the key lessons learnt from the incident. Therefore, the article highlights the vital synergy between advanced numerical models and experimental investigations to strengthen rehabilitation action plans and gain valuable insights for making informed decisions regarding post-fire structural integrity. By doing so, the study enhances understanding of bridge safety under fire and provides actionable recommendations for researchers, practitioners, and transportation authorities.

Migrant workers with COVID-19: a major challenge for Gulf Cooperation Council (GCC) countries to curb the spread of infection.

The six Gulf Cooperation Council (GCC) countries (Saudi Arabia, the United Arab Emirates, Bahrain, Kuwait, Oman and Qatar) host the majority of the estimated 23 million international migrants working in the Arab states. As the COVID-19 pandemic continues to evolve across the GCC states, the health authorities have reported a considerable number of non-national confirmed COVID-19 cases in the region. In Gulf countries, where more than half of the population are foreigners, migrant workers are more likely to contract and spread the disease due to numerous contributing factors. In this regard, unhygienic and overcrowded living conditions, barriers in accessing national or private health services, challenges in accessing accurate health information related to COVID-19, and lack of facemasks and hand hygiene facilities in their housing camps are the major factors that we identified and discuss in this paper. Moreover, we formulated specific recommendations for relevant authorities to overcome the challenges related to migrant workers during this pandemic situation. Because the migrant workers with COVID-19 infection could subsequently lead to more widespread community transmission, protecting this vulnerable group means reducing the risk of transmission for the entire population. It is essential to include migrant workers in all aspects of the response to COVID-19, such as prevention, detection, access to treatment, and containment measures.

Public Attitude Towards Ecology of Visitors of Ecological Spaces and The Role of Such Spaces in The Formation of Environmentally Responsible Attitudes

The main scope of the study was to identify the public attitudes of visitors of ecology- friendly spaces towards ecology and the role of such public spaces in the formation of these attitudes and environmentally oriented practices. The data collection method used was an offline questionnaire and an online survey, in which 342 people took part. For the analysis, the construction of a least squares regression model was used. The main theoretical model was the theoretical approach of humanistic realism of J.-P. Sartre and the grassroots theory of change as interpreted by Chetkovich C. A., Kunreuther F. The results show that about half of the respondents strive for an environmentally friendly lifestyle, sometimes visit organizations, but rarely support their activities financially. Just over a third have some environmental habits, but do not visit or support organizations financially, and a quarter of respondents are frequent visitors to environmental organizations and support their activities financially. It can also be concluded that respondents visit the eco-center because they try to lead an environmentally friendly lifestyle. The findings allow us to formulate a number of recommendations for city authorities in organizing an environmentally oriented policy that would take into account existing ties in the community.

PERFORMANCE EVALUATION OF LATERITE AND PULVERIZED RECLAIMED ASPHALT PAVEMENT STABILIZED WITH BASE SEAL AND CEMENT

This research delves into the effectiveness of incorporating pulverized Reclaimed Asphalt Pavement (RAP), Base Seal, and cement to enhance the stability of lateritic base materials in Nigeria. Addressing a crucial gap in pavement engineering literature, particularly the underexplored use of base seals as liquid stabilizers, the study adopts a comprehensive methodology involving literature review, field evaluation, and laboratory tests. Analyzing various material mixes, from pure Laterite to combinations with RAP, Base Seal, and varying cement contents, the research reveals substantial improvements in crucial engineering properties. Enhanced particle size distribution, reduced clay content, and optimal compaction characteristics at 0% cement content for laterite materials with pulverized RAP signify the positive impact of these additives. California Bearing Ratio analysis establishes a consistent correlation between higher cement content and improved load-bearing capacity. Notably, the synergistic effects of RAP and base seal, particularly at 5% cement content, showcase the highest CBR value (91), indicating optimal conditions for strength and stability. The study concludes with practical recommendations for road maintenance authorities, advocating for innovative approaches like full-depth reclamation techniques and stabilized full-depth reclamation, exploring different RAP to base material ratios, examining curing periods' impact, assessing long-term performance, considering environmental implications, and conducting field trials for validation. Overall, these findings contribute valuable insights to pavement design practices, fostering the development of resilient infrastructure in construction projects.

Examining the Intersectional Experiences of Ethnic Minority Women Within the Gendered Paradigm of Educational Institutions: A Case Study of Rajshahi University.

This study aims to explore how ethnic minority women are facing discrimination at Rajshahi University. The research methodology involved the use of a qualitative case study design, which employed interviews to collect data from a sample of 17 undergraduate ethnic minority women at Rajshahi University. The study aimed to identify the influence of discriminatory outlook towards ethnic minority women in their academic experiences. There are significant biases against ethnic minority women in their academic experiences. The implications of this research highlight the need for increased attention to gender dynamics about ethnic minorities in society and the importance of creating more inclusive and equitable learning environments for all in society so that no one is facing discrimination based on their ethnic identity as well as gender status. This study contributes to the literature on gender and education by providing insight into the experiences of ethnic minority women and offering recommendations for authorities to promote a more equitable environment that eradicates the problems indicated in this research.

ТЕОРЕТИКО-ПРИКЛАДНІ ЗАСАДИ ЕКОНОМІЧНОЇ ОЦІНКИ ЯКІСНИХ ХАРАКТЕРИСТИК ПРИРОДНОГО ГАЗУ

The article examines the theoretical and applied foundations for the economic evaluation of natural gas quality characteristics, significantly impacting its efficient utilization and cost for consumers. The relevance stems from natural gas's importance as an energy source. The authors analyze classical (comparative price method, cost analysis) and modern (risk analysis, economic-mathematical modeling) methods for assessing gas quality. Key influencing factors are identified: competition level, government regulation, gas usage type, and technological equipment level. The principles outlined include determining quality indicators and their interrelationships; the impact of characteristics on efficiency across industries; evaluation methods considering extraction, transportation, and processing costs; pricing scenario modeling; and analysis of regulation and market mechanisms. The necessity of an integrated approach for decision-making regarding efficient use of varying gas qualities is substantiated. Emphasis is placed on analyzing quality indicators (calorific value, density, Wobbe index, component content) and their interrelationships based on real data. Investigating the impact of characteristics on the efficiency of use in industry, energy, and the municipal sector is crucial. Calculating the economic efficiency of using varying quality gas in these sectors, considering preparation, transportation, and processing costs, is essential. The development of methodological approaches for the economic evaluation of quality indicators, considering extraction, transportation, and processing costs, is underscored. Modeling pricing scenarios for varying quality gas and assessing the impact on consumer costs is vital. Building economic-mathematical models for demand/supply forecasting and simulating market operation with different pricing schemes is recommended. The analysis of the impact of changing quality parameters on consumer costs due to changes in extraction, transportation, and gas preparation is emphasized. The analysis of regulation and market pricing mechanisms for varying quality gas is highlighted. Developing recommendations for authorities, companies, and enterprises to optimize the use of varying quality gas for maximum efficiency and cost reduction is important. A comprehensive approach combining theoretical developments and applied research will form the foundation for management decisions on the efficient use of varying gas qualities.

On Cognitive Bias in the Legal Norm Interpretation in Relation to Linguistic Expertise

In the modern rule-making process conduction of several types of expertise is one of the significant and sometimes even mandatory stages of work on a draft law. In the subject of the Russian Federation, a city of federal significance – Sevastopol there is legal, anti-corruption, linguistic and legal-technical expertise carried out. Although the tasks assigned to legal experts and linguists are outlined both in the methodological recommendations of federal authorities and in the scientific-applied discourse, in practice the boundaries of these tasks are blurred. This article focuses on some theoretical and applied questions of linguistic expertise, the case study under discussion demonstrates the interrelation of linguistic expertise with other spheres of expertise and academic work; attention is drawn to the discussion on the boundaries of linguist’s competence and the tasks assigned to the subjects of linguistic expertise. The case-study of the legal norm of the Low of Sevastopol City 98-ZS, dated 26 Dec. 2014, «On some social support measures for multi-child families in Sevastopol» discusses a non-routine problem of the rule of law structure fault that causes cognitive bias in its interpretation. The conclusion summarizes the results of this research, raising some pressing questions, attention to which could contribute to improving the drafting law process, in particular within linguistic expertise.

TAX LAW IMPLEMENTATION ON CRYPTOCURRENCY TRANSACTIONS: A GLOBAL PERSPECTIVE

In today's digital era, cryptocurrency has emerged as a new form of asset that challenges traditional financial and tax law paradigms. This article aims to analyze how various countries around the world apply tax laws to cryptocurrency transactions, focusing on the comparison of regulatory approaches and their economic and social implications. Through a comparative analysis methodology and case studies, this research reveals the diversity in cryptocurrency tax regulations, highlighting significant policy differences between countries. The main findings indicate that despite efforts to harmonize cryptocurrency tax regulations globally, there is still significant non-uniformity, impacting economic policy and social justice. This article also explores the challenges faced by tax authorities in identifying, tracking, and taxing cryptocurrency transactions, and discusses the potential of cryptocurrencies in enhancing the efficiency and transparency of the tax system. The conclusions of this study offer policy recommendations for governments and tax authorities in addressing the unique challenges posed by cryptocurrencies, as well as suggesting directions for future research in this field.

Regional digital transformation strategies: algorithm for updating projects and goals

Purpose: is to develop an approach to the procedure for updating regional strategic plans in the field of digital transformation, based on the algorithm for solving the problem of optimizing the levels of achievement of project goals in key industries of the constituent entities of the Russian Federation.Methods: the research was based on the documents of the regulatory framework of strategic planning in the Russian Federation and the texts of approved and updated strategies of the constituent entities of the Russian Federation in the field of digital transformation. Methods of constructing strategic maps and decomposing goals, linear programming and finding the optimal solution were used.Results: the formulation of the linear programming problem has been detailed to find the optimal values for achieving the goals of digital transformation, taking into account the features of its field of application. The procedure for decomposing strategic goals and assigning coefficients of relationship between them is illustrated. The quantitative estimates obtained by the authors for solving the problem are presented and explained.Conclusions and Relevance: in the process of developing and subsequent updating of strategic plans for digital transformation, the constituent entities of the Russian Federation are guided by the recommendations of federal authorities and territorial specifics. They take into account new trends in the digital transformation of industries, achievements and limitations on the path to fundamentally different conditions for managing the region and doing business. Digital transformation is proceeding with varying degrees of intensity – there is both territorial and industry differentiation. To a large extent, the speed of transformation processes depends on the ongoing regional policy and the content of the implemented strategic digital projects. The revision of the list of projects and target indicators is due to the necessary adjustment of the goals and emphasis of the transformation process. Assessing the optimal values of industry development indicators, taking into account resource limits, serves the purpose of updating regional strategic plans in the field of digital transformation of key industries and areas.