Role Of Authorities Research Articles

Access to Corresponding Adjustments and the Role of Courts, Tax Administrations and Competent Authorities – New Case Law on Article 9.2 of the Nordic Tax Treaty

In this article, the author discusses a recent case from the Supreme Administrative Court in Sweden relating to corresponding adjustments in article 9.2 of the Nordic Tax Treaty. It specifically deals with the ability of administrative courts to apply article 9.2, namely, whether decisions by the Swedish Tax Agency not to make corresponding adjustments are appealable to the courts.

Advancing Principled Pharmacoepidemiologic Research to Support Regulatory and Healthcare Decision Making: The Era of Real-World Evidence.

A compilation of factors over the past decade-including the availability of increasingly large and rich healthcare datasets, advanced technologies to extract unstructured information from health records and digital sources, advancement of principled study design and analytic methods to emulate clinical trials, and frameworks to support transparent study conduct-has ushered in a new era of real-world evidence (RWE). This review article describes the evolution of the RWE era, including pharmacoepidemiologic methods designed to support causal inferences regarding treatment effects, the role of regulators and other health authorities in establishing distributed real-world data networks enabling analytics at scale, and the many global guidance documents on principled methods of producing RWE. This article also highlights the growing opportunity for RWE to support decision making by regulators, health technology assessment groups, clinicians, patients, and other stakeholders and provides examples of influential RWE studies. RWE holds promise to address important questions that clinical trials typically do not answer about treatment benefits and risks, and to ultimately impact public health by helping to guide decision making across the healthcare ecosystem.

Zabudowa czynszowa z lat 1909–1913 przy ulicy Stanisława Moniuszki w Przemyślu – zagadnienia funkcjonalno-architektoniczne

The end of the 19th century and the beginning of the 20th century was a period of the most significant rapid development of Przemyśl in history – both in terms of territory and population. It was also a time of quickly passing fashions and dynamic progress in construction. The following article is another step towards periodization of the architectural heritage of this period. It is another part of research on the resource of tenement houses of Lwowskie Przedmieście in Przemyśl. Moniuszki Street was selected as the subject of the study as a small, closed resource divided into investment groups. The following work aims to compare the time of construction of the buildings with the aesthetic and construction solutions presented by the buildings (in terms of technology and construction) and the investors, along with a simultaneous analysis of the planning role of the city authorities in the formation of new districts of the then dynamically developing city of Przemyśl.

Green finance solutions for banking to combat climate change and promote sustainability

Green finance has become a pivotal strategy in addressing climate change and fostering sustainability within the banking sector. By integrating environmentally conscious financial practices, banks play a critical role in transitioning towards a low-carbon economy. This paper explores the potential of green finance solutions in mitigating climate change and promoting sustainable development. Key mechanisms include green bonds, sustainability-linked loans, and renewable energy financing, which enable financial institutions to channel investments toward eco-friendly projects. Additionally, banks are leveraging innovative technologies such as artificial intelligence and blockchain to enhance the transparency, efficiency, and scalability of green finance initiatives. Green finance supports sustainable business practices by providing incentives for corporations to adopt environmental, social, and governance (ESG) frameworks. It also empowers individuals through green mortgages and eco-friendly personal loans, encouraging sustainable consumer behavior. Moreover, the adoption of climate risk assessment tools enables banks to evaluate the environmental impact of their portfolios and make informed decisions to align with global sustainability goals. However, challenges persist in the widespread implementation of green finance, including the lack of standardized regulatory frameworks, limited public awareness, and the risk of greenwashing. This paper highlights the importance of policy interventions, public-private partnerships, and international cooperation in overcoming these barriers. It emphasizes the role of central banks and regulatory authorities in establishing guidelines that promote accountability and transparency in green finance practices. Through case studies of successful green finance initiatives across Europe, Asia, and the Americas, this paper underscores the transformative potential of banking in combating climate change and promoting sustainability. The findings advocate for a holistic approach, combining financial innovation, stakeholder collaboration, and regulatory support to accelerate the transition to a sustainable future. Keywords: Green Finance, Sustainability, Climate Change, Banking, ESG Frameworks, Green Bonds, Renewable Energy Financing, Climate Risk Assessment, Green Mortgages, Blockchain, Artificial Intelligence, Public-Private Partnerships.

It is not just your opinion. gender equity endorsement of Latin American students and their peers at school

Promoting adhesion to attitudes toward gender equity is critical to achieving more equal societies, yet endorsement of gender equality among Latin American adolescents remains lower than global averages. This study investigates the role of school environments, civic knowledge, and authoritarianism in shaping gender equity attitudes among 8th-grade students in Chile, Colombia, the Dominican Republic, Mexico and Peru, using data from the International Civic and Citizenship Education Study (ICCS) 2016. Fitting different regression models, we explore the relationships between individual socioeconomic status, classroom practices, and school-wide ideological climates on gender equity endorsement. Findings highlight the pivotal influence of civic knowledge and open classroom discussions as protective factors against authoritarian beliefs, which are negatively associated with gender equity support at both individual and contextual levels. Moreover, peer-group ideological climates significantly shape student attitudes, demonstrating the importance of school environments in fostering or hindering egalitarian beliefs. We discussed the role of school practices in the promotion of gender equity. These findings contribute to the global goal of citizenship education and the Sustainable Development Goals (SDG), particularly Goal 5, emphasising the role of schools in promoting democratic and gender-equitable values.

Красноярские органы самоуправления в борьбе за благоустройство и санитарное состояние г. Красноярска в середине 1950-х – начале 1960-х гг.

The purpose of the study is to show the role of local authorities of Krasnoyarsk in the postwar period (middle 1950s – early 1960s) in organizing landscaping and improving the sanitary condition of the city. The article analyzes the work of some institutions, such as the Executive Committee of the Krasnoyarsk City Council of Workers, the City Council, the State Farm, the Cleaning Trust, etc. The paper presents both quantitative and qualitative indicators for landscaping, improvement, and sanitation, and identifies the successes and failures of local authorities in these areas of urban development. The scientific novelty of the research lies in the fact that the article presents archival documents that were first introduced into scientific circulation. These materials make it possible to fill in the gaps in understanding the process of beautification of Krasnoyarsk during the Soviet period, as well as to give a more complete picture of the interaction of authorities, local governments and the population in solving housing and communal services and urban planning issues. The topic of urban improvement in Eastern Siberia in the post-war decades remains insufficiently studied, which makes this work relevant and interesting for historical science. As a result of the conducted research, a new stage of industrial modernization of the city of Krasnoyarsk in the postwar period was identified, associated with the active development of infrastructure and improvement of living conditions of the population.

Local Authorities as Agents for Mobilising Citizen Participation in Development within Bamenda Municipalities: An Analysis from the Participatory Democratic Theory

This study examines the impact of local authorities on citizen participation in social and economic development in the Bamenda municipalities of Cameroon. The problem addressed is the limited mobilization of citizen involvement despite an established legal framework. The study aims to assess local authorities' roles as mobilizers and identify factors hindering effective participation. Utilizing a descriptive survey research design, data were collected from 400 residents and 80 council officials through standardized questionnaires. Analysis was conducted using Chi-Square tests to evaluate the significance of local authority mobilization on citizen engagement. Findings indicate a strong positive perception of local authorities' influence on social development, with 172 agreements and a Chi-Square value of 22.45. In contrast, economic development participation received 118 agreements and a Chi-Square value of 18.67, reflecting skepticism regarding local authority effectiveness. Despite some skepticism, a majority acknowledge the positive role of local authorities in fostering citizen involvement. The study recommends enhancing communication and engagement strategies to improve citizen participation in economic initiatives and addressing resource shortages in healthcare and education. By strengthening citizen engagement, local authorities can significantly contribute to sustainable development in Bamenda.

The evolution of financial regulation and the role of the monetary authority of Singapore: a historical analysis based on organizational knowledge creation theory

ABSTRACT This study explores the historical development of Singapore as an international financial center and the pivotal role played by the Monetary Authority of Singapore (MAS) in promoting financial liberalization and strengthening financial regulation and supervision. It focuses on two significant reforms within MAS, led by different chairpersons. The first reform, initiated by Goh Keng Swee in 1981, emphasized enhancing regulatory frameworks and supervision. The second reform, led by Lee Hsien Loong in 1998, sought to balance regulatory oversight with financial liberalization. This study adopts a dynamic theory of organizational knowledge creation (OKCT) to analyze the mechanism of human capital accumulation within MAS. Specifically, it addresses three research questions about forming specialized reform teams, developing reform ideas, and disseminating new visions to financial supervisors. Utilizing resources such as MAS’s 40-year history book, Annual Reports, and Executive Oral History Materials, this study demonstrates the effectiveness of OKCT in understanding MAS’s adaptive approach to regulatory challenges and its strategic development as a leading international financial center.

Investigating Facilities and Supporting Tools for Blended Learning in Project Management Training: A Case Study in Bahrain

This study explores and offers practical, actionable recommendations for Blended Learning (BL) facilities and supporting tools for project management training programs in Bahrain. The proposed strategy is categorized into two main areas: technology and environment. Technological tools include Learning Management Systems (LMS), such as the OPEN (Online Project EducatioN) Platform, Knowledge Management Systems (KMS), AI-driven tools, laptops, smartphones, and reliable internet connectivity. In addition, they are complemented by the second part of a healthy and conducive classroom environment. The study also emphasizes the critical role of the Bahrain Quality Authority (BQA) Framework in maintaining and improving the quality and effectiveness of BL initiatives. By drawing on prior research published by the author, this paper outlines the final strategies to enhance BL training outcomes, and hence providing a valuable model for Bahrain training organizations.

Black knight NGOs and international disinformation

ABSTRACT Movements based on conspiracy theories and a fundamental rejection of liberal values are on the rise in traditionally democratic societies and those with authoritarian legacies. This article develops a theoretical approach that treats non-governmental organisations (NGOs) that generate and spread disinformation on international critical events as black knight NGOs and draws attention to their role online. We ask: whether and, if so, how disinformation by black knight NGOs spreads and what factors may facilitate this process? Empirically, we build on a case of a Swedish NGO, Swedish Doctors for Human Rights, in the context of the Syrian Civil War using X (formerly, Twitter) data from 2015 to 2019. We show that black knight NGOs can be damaging during critical events when information is scarce and uncertainty prevails. Additionally, they may affect the information ecosystem through two distinct mechanisms of legitimation: claiming authority in a particular subject and utilising legitimacy attributes, that is, appealing to authoritative figures and social roles conducive to forming a positive attitude towards the disinformation they provide. The findings contribute to the literature on non-state actors and their role in international disinformation.

Measures of State Support of Nuclear Energy: The Experience of Foreign Countries

The article considers the factors of state participation and support of nuclear energy and approaches to the classification of its models and forms. It is noted that the models for the development of nuclear energy with an insufficient share of state participation and support in modern conditions have shown their inefficiency, which has led to the lag of the countries implementing them (first of all, the USA, Great Britain, France, Sweden, etc.) from the competing states. The analysis of the program-strategic documents and legislative acts of these states adopted in recent years showed their desire to expand and accelerate the development of nuclear energy through a significant increase in state support for the industry. Among the measures of the latter, the author identified and characterized: the introduction of tax credits and benefits, the search for and approval of new ways to finance large infrastructure projects, strengthening the role of state authorities and administration, reducing the regulatory burden on the industry, launching programs to support the development of nuclear energy, legislative support. The conclusion is made about the reassessment, revision and desire for modernization by individual foreign states of the previously existing models of state participation and support for nuclear energy. It is emphasized that only the coordinated, systematic and comprehensive nature of the measures reflected in the regulatory legal acts that ensure their implementation can contribute to an increase in the share of nuclear energy in the energy balance of these states and have a positive impact on the solution of their economic, energy and climate problems.

THE STATE POLICY FOR THE DEVELOPMENT OF OUT-OF-SCHOOL EDUCATION DURING THE UKRAINIAN NATIONAL REVOLUTION (1917-1920): EXPERIENCE FOR UKRAINE IN THE CONDITIONS OF THE RUSSIAN-UKRAINIAN WAR

The article provides a detailed analysis of the state policy implementation for the development of extracurricular education during the activity of Ukrainian Central Council, the Ukrainian State of the Hetmanate of Pavlo Skoropadskyi, the Directory of the Ukrainian People's Republic and their influence on the development of extra The role of Ukrainian governments, local authorities, public, cultural organizations, political parties, and trade unions in this process is revealed, which makes it possible to use the experience of the Russian-Ukrainian war and the post-war period in Ukraine. It is noteworthy that the national educational system established during the liberation struggle of 1917-1920 was considered integral by the nation's leadership in order to eradicate illiteracy among the adult population and elevate its overall cultural standard. This was an integral part of the concept of humanitarian construction, which was developed by the Ukrainian Central Council and was consistently implemented by the Ukrainian State and the Directorate of the Ukrainian People's Republic of Ukraine. It was implemented, unlike school construction, with its own specific characteristics and implementation difficulties. Their substance was reduced to the fact that the adult population was unable to detach from production for an extended period of time and sit at a desk for months or years in order to obtain an education. Therefore, the government officials faced an urgent task - to develop forms and methods of the state policy for the development of out-of-school education, which would provide an opportunity to receive elementary education in a short period of time. An analysis was conducted of the branching network of various evening schools, courses, and groups for the elimination of illiteracy, which did not have a clear organization of the internal educational process, but carried out the educational process according to different programs and plans. This, in most cases, led to the ineffectiveness of education. Therefore, the Ukrainian government instructed departments of extracurricular education to develop new programs with uniform educational standards for different levels of extracurricular education, starting with the acquisition of primary literacy and ending with primary and secondary education. As per the new regulations, the training period for the illiterate populace was for a duration of three years. It is noteworthy that the distinctive feature of the Ukrainian authorities' effort to combat illiteracy during the liberation struggle of 1917-1920 was that this effort actively expanded to rural areas, and numerous state management structures and public organizations were extensively involved in its execution.

Understanding Attitudes Toward Police Surveillance: The Role of Authoritarianism, Fear of Crime, and Private-Sector Surveillance Attitudes

Public attitudes toward domestic police surveillance have important implications for its political salience and regulation. An increasing number of jurisdictions have sought to regulate law enforcement surveillance, in part due to growing concerns over issues related to privacy, civil liberties, and the potential for bias (Beyea and Kebde 2021; Chivukula and Takemoto 2021; Smyth 2021). This study explores what factors help to predict and shape public attitudes toward police surveillance. Two groups of participants (n = 131 and n = 299) completed measures of authoritarianism, fear of crime, consumer surveillance technology use, and attitudes toward private-sector surveillance (such as surveillance by private companies, employers, or citizens) and police surveillance. Demographic factors (age, race/ethnicity, education level, gender, and political leaning) were also examined. Of these factors, legal authoritarianism, level of interaction with surveillance-related consumer technology, and attitudes toward private-sector surveillance were positively associated with the acceptance of police surveillance.

Placebo and the law of identification.

Thousands of essays and studies have been published on placebo and nocebo. Yet, despite this plethora of information, we are not much closer to a comprehensive understanding of the fundamental mechanism producing placebo and nocebo effects than we were in 1946, when participants in the Cornell Conferences on Therapy speculated on the roles of authority, belief and expectancy. In this paper, we examine the weaknesses in current placebo and nocebo definitions and theories. We also propose a more concise and comprehensive definition and theory of placebo and nocebo by introducing the Law of Identification and the Generic Placebo Instruction (GPI). The latter being the placebo/nocebo information expressed or implied in virtually every clinical encounter and trial; the former (i.e., the Law of Identification), being what drives the GPI to actualization. Further, we demonstrate the explanatory power of this new theory and suggest clinical studies that test predictions arising from it - studies whose results, if positive, would translate universally into clinical practice.

Developing and validating a culturally tailored questionnaire to assess COVID-19 vaccine hesitancy in Israel’s ultraorthodox Jewish population

ABSTRACT Addressing vaccine hesitancy requires culturally adaptable tools. This study aimed to provide a better understanding of COVID-19 vaccine hesitancy in Israel’s ultraorthodox Jewish community, where vaccine hesitancy is prevalent. We developed and validated a COVID-19 vaccine hesitancy questionnaire and explored correlates of intention to receive the fourth dose of the COVID-19 vaccine in this population. A mixed-methods study employing an exploratory sequential design was conducted in May-September 2022. Building on qualitative data, a questionnaire was developed and validated in a cross-sectional study when the fourth dose was recommended to all adults. Thematic analysis identified several factors influencing COVID-19 vaccine decision-making, predominantly religious authority alongside health information sources, perceived vaccine safety, effectiveness, and trust in state authorities. In the cross-sectional study, 96/106 (90.6%) participants were vaccinated against COVID-19; 5.2%, 25.0%, 65.6%, and 4.2% received 1, 2, 3, and 4 doses, respectively. Intention to receive the fourth dose (yes/maybe) was reported by 46%. A factor analysis yielded several scales expressing perceptions regarding COVID-19, with Cronbach’s Alpha mostly between 0.689 and 0.887. Correlates of intention to receive the fourth dose were age ≥ 50 years: OR = 12.45 (95% CI 1.42–108.93), male-sex: 4.97 (1.47–16.81), perceiving the vaccine as important/effective and safe: 4.11 (1.29–13.13), utilizing ultraorthodox communication channels: 5.86 (1.58–21.73), and the number of previously received doses: 3.14 (1.31–7.53). Complementary evidence emphasized the role of religious authority and information sources (ultraorthodox communication channels) and balancing perceived vaccine safety and effectiveness and disease risk in COVID-19 vaccine hesitancy in Israel’s ultraorthodox Jewish population.

Ownership of contactless data in urban transportation systems

This paper examines the landscape of contactless transport payment systems in developing countries, focusing on data ownership, regulatory challenges, advantages, disadvantages, and implications. It explores the roles of city authorities, contractors, and consumers in managing and utilising data generated through these systems, emphasising the need for robust cybersecurity measures and comprehensive regulatory frameworks. Despite offering enhanced convenience and operational efficiencies, these systems present challenges such as cybersecurity risks, adoption barriers, and ethical concerns over data commercialisation. Plans include integrating these systems with international travel apps, developing user-friendly applications, and enhancing security protocols. The paper highlights the theoretical contributions and opportunities for future research, urging further exploration into regulatory effectiveness, consumer behaviour, technological advancements, ethical dilemmas, regional comparisons, and long-term impacts on urban mobility.

Beyond the Canon

Abstract While studying the role of sixteenth-century poetry anthologies in the emergence of European national literatures, the Italian case stands out with particular relevance for different reasons. First, they created a common poetic language spreading all over the nation the model of Petrarch’s Rerum Vulgarium Fragmenta. Secondly, especially in Venice, lyrical anthologies were amongst the most popular editorial products, and often publishers cobbled together lyrical texts written by different poets, creating bestsellers that influenced significantly the early modern poetical canon. Yet, the sixteenth-century vernacular anthologies did not only play an authoritative role in the development of the Italian poetical canon. They were sometimes also an instrument to dissent from that canon, promoting linguistic and thematic choices that were not mainstream. This article deals with the tradition of the Rime piacevoli, a series of lyrical anthologies published in the second part of the sixteenth century, that challenged, often ironically, the contemporary canonical poetry anthologies. The aim of the article is to explore a neglected use of the vernacular poetry anthology both from a literary and a commercial perspective, surveying the way they interact with the “canonical” anthologies, and studying their wide circulation and editorial success.

The Women's Islamic Community in Modern Kazan: Resources, Religious Authority and the Tatar Factor

The presented article develops the thesis that Muslim women in Kazan act as actors who, in accordance with their needs, seek to change the structural conditions of their lives. In particular, it is about getting new positions, guaranteeing resources in the form of new knowledge, education and social stability. Positioning yourself as a moral subject allows you to get a new authoritative role, which makes it possible to advance your understanding of many Muslim and national traditions and symbols. In the context of modern society, Muslim women of Kazan emphasize the importance of education as a tool for emancipation. They strive to obtain higher education not only for personal development, but also to create a new social status. This desire to go beyond traditional roles is a manifestation of their desire for social justice and equality. Muslim women transmit their understanding of such important issues as women's Muslim clothing and the language of communication to the Islamic community of Tatarstan.

The role of South Africa Border Management Authority in tackling border crime: evaluating security networks and evidence-based policing approaches

Inadequately secured national and international borders enable the influx of illicit weaponry and ammunition, as well as the transit of illegal immigrants over South African frontiers. Organised criminal factions have executed armed robberies, vehicle theft, hijacking, cash-in-transit heists, as well as human and drug trafficking throughout many places, towns, and cities in South Africa. The enlistment of security agencies and other stakeholders is essential in combating crime. This study examines the evaluation of the South African Border Management Authority, security networks, and evidence-based policing as comprehensive strategies for addressing border crime and improving safety and security in South Africa. A hybrid methodology was employed for data collecting. The porous borders facilitate the undetected entry of illegal immigrants, and certain security personnel have undermined the system. Evidence-based policing employs scientific evidence for decision-making, grounded in the principle that research should identify areas requiring law enforcement intervention. The Border Management Authority is tasked with the enforcement of South African immigration laws, as well as the protection, control, and management of borders. Recommendations include adopting evidence-based policing and security networks as comprehensive strategies for addressing illegal transnational trade, drug and human trafficking, organised crime, and terrorism; designing and implementing a multi-agency approach; and utilising criminal justice technology and security engineering to improve border security.

“Motivation Is the Heart of Success”: A Qualitative Analysis of EFL Female Saudi Students’ Metamotivational Beliefs about Motivation

Research demonstrates that students' performance and success are greatly affected by their beliefs and perceptions about learning. The gap in research examining metamotivational beliefs, particularly in the context of foreign language learning and in the Middle Eastern region limits our understanding of how language learners perceive, manage, and adapt their motivation in response to various linguistic challenges. This study explores the metamotivational beliefs of Saudi college EFL female students about motivation, an area often overlooked. This qualitative study draws on a research question: How do EFL female English language major Saudi students define and describe motivation? 57 written responses to a single question "What does motivation mean to you?" were collected and thematically analyzed. 5 major themes emerged from the analysis: motivation as intrinsic and dynamic; motivation as a variable feeling; motivation as personal and regulated by students' situational awareness; and motivation as extrinsic. Findings revealed that both intrinsic and extrinsic motivation are significant, with high intrinsic and self-relevant value, self-efficacy, self-control, and growth mindset being particularly prominent. Motivation was treated as a complex, malleable, subjective process rooted in personal drives and feelings, rather than just external value. While previous research on Saudi EFL students often emphasized the authoritative roles of teachers, this study highlights the importance of viewing students as active participants in their learning. Implications about the integration of the metamotivational approach and students as co-creators of knowledge perspective into qualitative studies when examining motivation and self-regulation are further discussed.