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The Importance of Brand Registration to Reduce Unfair Competition in the World of Trade 商标注册对减少世界贸易中的不正当竞争的重要性
Pub Date : 2023-10-25 DOI: 10.55908/sdgs.v11i10.1453
Richard Adam
Objective: The purpose of this study is to find out the legal solution to the importance of trademark registration to reduce the occurrence of unfair competition in the world of trade and provide sanctions for parties who imitate and copy marks. Method: The Research methods carried out in a systematic way in carrying out analysis and data collection activities in striving for certain goals to be achieved are definitions for research, For the realization of this research, the method applied is the analytical descriptive method. The purpose of this method is intended to be able to deliver a bright picture as a whole, carry out an assessment of positive legal norms and dig deeper into legal facts. The type of research that is then also applied in this research is normative juridical. Results: With a multitude of product brands in the market, it often confuses consumers when making choices. Sometimes, consumers choose products based on their budget, leading to the circulation of many counterfeit brands with significantly lower prices but identical names and appearances to genuine products. This is what is referred to as a violation of trademark rights. Therefore, for a trademark to be valid, it needs to be registered. Registration is carried out to provide valid proof of ownership of the trademark, to challenge counterfeit brands in circulation, and to reject trademarks with identical appearances registered by others. Thus, trademark registration is conducted to obtain protection and legal certainty for a brand.
目的:本研究的目的是为商标注册的重要性寻找法律解决方案,以减少贸易世界中不正当竞争的发生,并为模仿和复制商标的当事人提供制裁。方法:为了达到一定的目标而系统地进行分析和数据收集活动的研究方法是对研究的定义,为了实现本研究,所采用的方法是分析描述性方法。这种方法的目的是为了能够提供一个整体的光明图景,对积极的法律规范进行评估,并深入挖掘法律事实。在本研究中应用的研究类型是规范法学。结果:市场上产品品牌众多,消费者在选择时往往会感到困惑。有时,消费者根据自己的预算选择产品,导致许多假冒品牌流通,其价格远低于正品,但名称和外观与正品相同。这就是所谓的侵犯商标权。因此,商标要想有效,就需要注册。注册是为了提供商标所有权的有效证明,打击流通中的假冒品牌,拒绝他人注册的外观相同的商标。因此,进行商标注册是为了为品牌获得保护和法律确定性。
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引用次数: 0
The Impact of Chinese Language Learning Motivation on Intercultural Identity Among International Students at a Private University in Henan Province 河南某民办大学留学生汉语学习动机对跨文化认同的影响
Pub Date : 2023-10-25 DOI: 10.55908/sdgs.v11i10.1335
Ooi Boon Keat, Ma Jia
Purpose: Chinese language learning motivation and the Chinese cultural identity of international students in China, as important influencing factors of second language learning, is a research topic of great practical value and actual significance. International students' Chinese language learning motivation affects intercultural identity to some extent. This study aims to explore the impact of Chinese language learning motivation on intercultural identity among international students and to provide experiences and reflections for the teaching and daily management of international students in the later stage. Research Methodology: Based on a questionnaire survey of 85 international students from an independent university in Henan Province, this paper uses SPSS26. software to analyze the overall degree of international students' Chinese language learning motivation and intercultural identity, the influence of different factors on motivation to learn Chinese and intercultural identity, and the impact of different Chinese language learning motivations on intercultural identity. Findings: There were significant differences in intrinsic motivation, extrinsic motivation, and intercultural identity by nationality, length of Chinese language study, and length of time in China for international students, and no significant differences by gender. International students' intrinsic and extrinsic motivations substantially positively affect intercultural identity. Students' overall Chinese language learning motivation and intercultural identity were high.
目的:来华留学生的汉语学习动机和中国文化认同作为影响第二语言学习的重要因素,是一个极具实用价值和现实意义的研究课题。国际学生的汉语学习动机在一定程度上影响着跨文化认同。本研究旨在探讨汉语学习动机对留学生跨文化认同的影响,为留学生后期的教学和日常管理提供经验和思考。研究方法:基于对河南省某独立高校85名留学生的问卷调查,使用SPSS26进行研究。软件分析国际学生汉语学习动机和跨文化认同的总体程度,不同因素对汉语学习动机和跨文化认同的影响,以及不同汉语学习动机对跨文化认同的影响。研究发现:国际学生的内在动机、外在动机和跨文化认同在国籍、汉语学习年限和来华时间方面存在显著差异,性别方面无显著差异。国际学生的内在动机和外在动机对跨文化认同有显著的正向影响。学生的整体汉语学习动机和跨文化认同程度较高。
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引用次数: 0
Analysis of Non-Conformities in Labor Inspection Regulations in Indonesia: a Multi-Level Study Based on Article 178 of The Labor Law 印尼劳动监察条例中的不符合项分析:基于《劳动法》第178条的多层次研究
Pub Date : 2023-10-25 DOI: 10.55908/sdgs.v11i10.1257
Yogi Muhammad Rahman, Sarah Furqoni, Rully Syahrul Mucharom, Belardo Prasetya Mega Jaya, Taopik Iskandar
Objective: This paper will examine the aforementioned issues ow do businesses ensure their employees' rights and needs are met? How effective is government-appointed labor inspectors at preventing violations of workers' rights? How are the legal and practical mechanisms for labor inspectors to uphold the rights of workers formed and implemented are crucial factors to consider when evaluating the role of labor inspectors in promoting cooperation between workers and management. Method: With current literature by drawing on a wide range of primary and secondary legal sources, including statutes, case law, and academic studies. Result: The study concludes that ILO Convention No.81 of 1947 affirms the authority of labor inspection, and that the government of Indonesia ratified this convention in Law No. 21 of 2003 on the ratification of ILO Convention No.81, but that the central government's control of labor inspection has become problematic due to the development of a labor law that provides authority that is centralistic-hierarchical and increasingly complex. Since labor inspectors are spread out over such a large region, there are a number of pressing matters that must be enforced until the shortage of available resources at the local level is resolved with a, but it is also important to consider the local context when making policy decisions moving forward. Conclusion: This research will shed light on Indonesian labour inspection difficulties and may lead to more specific improvements.
目的:本文将研究上述问题,企业如何确保员工的权利和需求得到满足?政府指定的劳动监察员在防止侵犯工人权利方面有多有效?劳动监察人员维护工人权利的法律和实践机制是如何形成和实施的,这是评估劳动监察人员在促进劳资合作方面的作用时需要考虑的关键因素。方法:通过广泛的第一手和二手法律来源,包括成文法、判例法和学术研究,利用当前的文献。结果:研究得出结论,1947年国际劳工组织第81号公约肯定了劳动检查的权威,印度尼西亚政府在批准国际劳工组织第81号公约的2003年第21号法律中批准了该公约,但由于劳动法的发展,中央政府对劳动检查的控制已经成为问题,该法律规定的权力是集中的-等级和日益复杂的。由于劳动监察员分布在如此大的地区,在地方一级可用资源短缺问题得到解决之前,有许多紧迫的事情必须执行,但在制定政策决定时考虑当地情况也很重要。结论:这项研究将揭示印尼劳动监察的困难,并可能导致更具体的改进。
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引用次数: 1
The Electronic Accounting Disclosure in the Quality of Accounting Information “An Applied Study on the Industrial Companies in Amman Stock Exchange” 会计电算化披露对会计信息质量的影响——安曼证券交易所工业公司的应用研究
Pub Date : 2023-10-25 DOI: 10.55908/sdgs.v11i10.1786
Shaher Falah Al-Roud, Hanan Ali Alawawdeh, Saad Abudl Kareem Alsakini
Purpose: The aim of this study is to identify the effect of the electronic accounting disclosure (availability of scientific efficiency, knowledge and Awareness, environmental and legal requirements , the safety and technological requirements of electronic) on the quality of accounting information “An applied study on industrial companies enlisted in Amman stock Exchange”. Theoretical framework: Amman Stock Exchange as other sectors, Electronic Disclosure apply and the resulting provision of data to all users in the quantity and quality as well as standardization of the timing of the presentation of data, which means reducing the asymmetry of data and then achieve the performance efficiency that depends on all data related all companies. Design/methodology/approach: The descriptive statistics used to describe questionnaire responses of the study sample using SPSS statistical analysis. The study population was made up of Finance, accounting, and auditing managers of (50) public shareholding companies in Amman stock exchange, until 2021. Findings: The results show that in the Industrial Companies enlisted in Amman Stock Exchange, Electronic accounting disclosure its aspects (availability of scientific efficiency, knowledge and Awareness, environmental and legal requirements , the safety and technological requirements of electronic) had a statistically significant influence on Quality of Accounting Information . Research, Practical & Social implications: The implications for of the adoption of electronic disclosure will raise to the confidentiality and reliability of accounting data. This is the purpose of electronic disclosure, since it decreases the possibility of misrepresentation and manipulation of accounting data provided electronically. Further study can involve many other sectors, where the current study was only limited to industrial companies. confidentiality of information. Originality/value: Originality/value: This study among the first highlighted the impact of electronic disclosure in the Quality of Accounting Information An Applied Study on the Industrial Companies in Amman Stock Exchange.
目的:本研究的目的是确定会计电算化披露(科学效率、知识和意识的可得性、环境和法律要求、电子的安全和技术要求)对会计信息质量的影响“对安曼证券交易所上市工业公司的应用研究”。 & # x0D;理论框架:安曼证券交易所与其他行业一样,电子披露的应用以及由此产生的向所有用户提供数据的数量和质量以及数据呈现时间的标准化,这意味着减少数据的不对称性,从而实现依赖所有数据的所有公司的绩效效率。 & # x0D;设计/方法/方法:使用SPSS统计分析来描述研究样本的问卷调查结果。研究人群由安曼证券交易所(Amman stock exchange) 50家上市持股公司的财务、会计和审计经理组成,直至2021年。 & # x0D;结果表明,在安曼证券交易所上市的工业公司中,会计电算化披露的各方面(科学效率、知识和意识的可得性、环境和法律要求、安全和技术要求)对会计信息质量的影响具有统计学意义。 & # x0D;研究、实践&;社会影响:采用电子披露的影响将提高会计数据的保密性和可靠性。这就是电子披露的目的,因为它减少了虚假陈述和操纵电子提供的会计数据的可能性。进一步的研究可以涉及许多其他部门,目前的研究仅局限于工业公司。信息保密; & # x0D;原创性/价值:原创性/价值:本研究首次强调了电子披露对会计信息质量的影响——对安曼证券交易所工业公司的应用研究。
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 Theoretical framework: Amman Stock Exchange as other sectors, Electronic Disclosure apply and the resulting provision of data to all users in the quantity and quality as well as standardization of the timing of the presentation of data, which means reducing the asymmetry of data and then achieve the performance efficiency that depends on all data related all companies.
 
 Design/methodology/approach: The descriptive statistics used to describe questionnaire responses of the study sample using SPSS statistical analysis. The study population was made up of Finance, accounting, and auditing managers of (50) public shareholding companies in Amman stock exchange, until 2021.
 
 Findings: The results show that in the Industrial Companies enlisted in Amman Stock Exchange, Electronic accounting disclosure its aspects (availability of scientific efficiency, knowledge and Awareness, environmental and legal requirements , the safety and technological requirements of electronic) had a statistically significant influence on Quality of Accounting Information .
 
 Research, Practical & Social implications: The implications for of the adoption of electronic disclosure will raise to the confidentiality and reliability of accounting data. This is the purpose of electronic disclosure, since it decreases the possibility of misrepresentation and manipulation of accounting data provided electronically. Further study can involve many other sectors, where the current study was only limited to industrial companies. confidentiality of information.
 
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引用次数: 0
The Impact of Government Institutions on the Attainment of Good Governance for Sustainable Development in Nigeria Under the Buhari Administration (2015-2023) 布哈里政府下尼日利亚政府机构对实现善治可持续发展的影响(2015-2023)
Pub Date : 2023-10-25 DOI: 10.55908/sdgs.v11i10.1484
Lloyd Chukwuemeka Nwafor
Objective: This paper aims to present a comprehensive analysis of the impact of government institutions on the attainment of good governance for sustainable development in Nigeria during the Buhari Administration (2015-2023). It focuses on government institutions' statutory functions in relation to good governance, sustainable development policies, and legislative and policy reforms to promote good governance and sustainable development. Theoretical Framework: This study is underpinned by institutional theory, which de-emphasizes self-interest. The establishment and upkeep of governance institutions exemplify an unwavering dedication, irrespective of the outcomes. The theory of institutions elucidates the growth and structural dynamics of public sectors, drawing upon illustrative instances of successful organizations across various nations. Government institutions and state agencies in Nigeria bear the responsibility of executing good governance policies and assessing their impact on sustainable development. Method: The study employed a straightforward sampling strategy to gather data from 101 individuals from 17 government agencies in Nigeria. A questionnaire was employed as a means of data collection. The questionnaire's validation process involved using Lawshe's template, resulting in a content validity ratio (CVR) of 1. Additionally, the reliability of the questionnaire was assessed using the Cronbach alpha technique, yielding a coefficient alpha value of 0.80. The survey was conducted using a method that did not include direct contact with the participants and the data obtained was analyzed by calculating the frequency of responses and expressing them as percentages. Findings: A higher number of participants recognized their legal responsibilities in accordance with good governance. Sustainable development policies were ineffective, limiting their success. From 2015 to 2023, Buhari's policies failed to ensure lasting good governance and development. Statistical significance was established using chi-square statistics, showing a p-value of .000 (p < 0.05). Thus, effective governance duties of government institutions are linked to sustainable development policy success. Corruption, bureaucratic inefficiency, and inefficiency plague institutions seeking excellent governance for sustainable development. Conclusion: Sustainable development requires a balance between effective policies and governance structures. The Federal Republic of Nigeria's constitution requires government institutions to carefully follow their constitutional commitments.
目的:本文旨在全面分析布哈里政府(2015-2023)期间政府机构对尼日利亚实现善治可持续发展的影响。它侧重于政府机构在善治、可持续发展政策以及促进善治和可持续发展的立法和政策改革方面的法定职能。理论框架:本研究以制度理论为基础,不强调自身利益。不管结果如何,治理机构的建立和维护体现了坚定不移的奉献精神。制度理论阐明了公共部门的增长和结构动态,借鉴了各国成功组织的说明性实例。尼日利亚的政府机构和国家机构有责任执行善政政策并评估其对可持续发展的影响。方法:本研究采用直接抽样策略,从尼日利亚17个政府机构的101个人中收集数据。采用问卷调查作为数据收集的手段。问卷的验证过程涉及到使用Lawshe的模板,导致内容效度比(CVR)为1。此外,使用Cronbach alpha技术评估问卷的信度,alpha系数为0.80。该调查采用了一种不包括与参与者直接接触的方法,并通过计算回答频率并将其表示为百分比来分析所获得的数据。调查结果:更多的与会者认识到他们在善治方面的法律责任。可持续发展政策无效,限制了它们的成功。从2015年到2023年,布哈里的政策未能确保持久的善治和发展。采用卡方统计法确定统计学显著性,p值为0.000 (p <0.05)。因此,政府机构的有效治理职责与可持续发展政策的成功是联系在一起的。腐败、官僚效率低下和效率低下困扰着寻求卓越治理以实现可持续发展的机构。结论:可持续发展需要在有效的政策和治理结构之间取得平衡。尼日利亚联邦共和国的宪法要求政府机构认真履行其宪法承诺。
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引用次数: 0
Opportunities and Challenges Faced by Women Entrepreneurs for Sustainable Development in India 印度女企业家为可持续发展所面临的机遇和挑战
Pub Date : 2023-10-25 DOI: 10.55908/sdgs.v11i10.438
Vosuri Sandya Rani, Natarajan Sundaram
Purpose: Working women are thriving and rising to prominence in the economy and business environment. Today's women make significant contributions to society's development. Theoretical framework: An empowered woman has more control over her life and her finances. Women's economic independence and self-sufficiency can be greatly aided by training them in the art of entrepreneurship. Growth in business entrepreneurship has the potential to improve women's financial, societal, personal, as well as political standing. Design/methodology/approach: The current study aims to investigate the relationship between female entrepreneurship and women's empowerment in the Chittoor district. Participants are 300 female entrepreneurs from both urban and rural areas. The researcher analyses the issues and difficulties women entrepreneurs experience in operating their enterprises, as well as the supportive elements for women business owners. Findings: Women's empowerment and female entrepreneurship are positively correlated. The majority of female business owners, whether in urban and rural areas, struggle with financial issues and job pressure. Governmental programmes and policies support female entrepreneurs by giving them training, funding, and marketing help. Research, Practical & Social implications: The entrepreneur alters the conditions of supply, combines already-existing resources in novel ways, and therefore establishes another generation of employment. Originality/value: Women's conditions are improved by entrepreneurship, which also helps them become fully involved in the growth and development of their country. This is one of the first studies to provide a detailed account of the women's entrepreneurship research in Chittoor, India.
宗旨:劳动妇女在经济和商业环境中蓬勃发展并日益突出。今天的妇女为社会的发展做出了重大贡献。理论框架:被授权的女性对自己的生活和财务有更多的控制权。对妇女进行创业艺术方面的培训可以大大有助于她们的经济独立和自给自足。商业创业的增长有可能改善妇女的经济、社会、个人和政治地位。设计/方法/方法:本研究旨在调查Chittoor地区女性创业与妇女赋权之间的关系。参与者是来自城市和农村地区的300名女企业家。研究人员分析了女企业家在经营企业中遇到的问题和困难,以及对女企业主的支持因素。研究发现:女性赋权与女性创业正相关。无论是在城市还是农村,大多数女性企业主都在为财务问题和工作压力而挣扎。政府的方案和政策支持女企业家,向她们提供培训、资金和营销方面的帮助。研究、实践&;社会影响:企业家改变供给条件,以新颖的方式组合现有资源,从而创造新一代的就业机会。独创性/价值:创业改善了妇女的状况,这也有助于她们充分参与国家的成长和发展。这是第一批详细介绍印度奇图尔妇女创业研究的研究之一。
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引用次数: 0
Deep –Ecology Approach to Environmental Protection and Saving Through Environmental Case Settlement in Court 从法院审理环境案件看环境保护与节约的深层生态学途径
Pub Date : 2023-10-25 DOI: 10.55908/sdgs.v11i10.1290
None Rochmani, Wenny Megawati, Adi Suliantoro, Dyah Listyarini
Objective: The purpose of this article is to examine and analyze whether judges in resolving environmental cases in court are oriented towards protecting and saving the environment and the obstacles they experience. Theoretical framework: Humans in meeting their needs sometimes pay less attention to the impact that will be caused on the environment. Moreover, if humans think that the environment is used as an object to fulfill their interests, then environmental pollution and/or damage is certainly ignored. This will result in environmental sustainability not being realized. Likewise with judges who, when resolving environmental cases in court, do not use a deep-ecology approach and are not oriented towards protecting and saving the environment, the sustainability of the environment cannot be questioned. Method: This research is examined utilizing a socio-legal approach, which places an emphasis on describing social and legal realities as well as attempting to comprehend and explicate the logic underlying the relationship between the two. Results and conclusion: The results of the research show that judges who handle environmental cases are not oriented towards protecting and saving the environment. The obstacle experienced by judges in the judicial process to realize ecological justice is the principle of ultra-petita which shackles judges in exploring environmental cases that are oriented towards protecting and saving the environment. Judges who handle environmental cases are not oriented towards protecting and saving the environment. The obstacle experienced by judges in the judicial process to realize ecological justice is the principle of ultra-petita which shackles judges in exploring environmental cases that are oriented towards protecting and saving the environment. Imlications of the research: This has implications for continuing research to focus on the environment and obstacles they experience, especially for judges in enforcing the law.
目的:本文的目的是考察和分析法官在法庭上解决环境案件时是否以保护和拯救环境为导向,以及他们所遇到的障碍。理论框架:人类在满足自身需求的过程中,有时会忽略对环境造成的影响。此外,如果人类认为环境是用来实现其利益的对象,那么环境污染和/或破坏肯定是被忽视的。这将导致环境的可持续性无法实现。同样,法官在法庭上解决环境案件时,如果不采用深层生态学的方法,不以保护和拯救环境为导向,那么环境的可持续性是不容置疑的。方法:本研究采用社会法律方法进行研究,强调描述社会和法律现实,并试图理解和解释两者之间关系的逻辑。结果与结论:研究结果表明,审理环境案件的法官没有以保护和拯救环境为导向。法官在实现生态正义的司法过程中遇到的障碍是越权原则,它束缚了法官在探索以保护和拯救环境为导向的环境案件中。审理环境案件的法官不以保护和拯救环境为导向。法官在实现生态正义的司法过程中遇到的障碍是越权原则,它束缚了法官在探索以保护和拯救环境为导向的环境案件中。研究的意义:这对继续关注环境和他们所经历的障碍的研究有意义,特别是对法官在执法方面。
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引用次数: 0
Contemplating the Morality of Law Enforcement in Indonesia 思考印尼执法的道德问题
Pub Date : 2023-10-25 DOI: 10.55908/sdgs.v11i10.1261
None Suwito, Deni Setiyawan, Mohamad Hidayat Muhtar, None Ahmad
Objective: This paper aims to elaborate on the morality of law enforcement in Indonesia today and how to reflect on law enforcement in Indonesia in the future. This paper uses a normative type of writing using a statutory, case, and comparative approach. Method: This paper is then analyzed using the Prescriptive analysis technique. Result: This paper shows that the morality of law enforcement in Indonesia today can be seen from several things: inconsistent law enforcement, corruption among law enforcement officials, law enforcement by violating the law, and selective law enforcement. The reflection of law enforcement in Indonesia in the future based on morality must be based on strengthening several aspects: strengthening integrity and ethics in law enforcement, transparency and accountability in the law enforcement process, revamping the legal system and institutions, and increasing legal awareness. Conclusion: The authors of this research want to learn more about and reflect on the moral dimensions of Indonesia's police force. This research aims to provide light on how morality influences the behavior of law enforcement officials by researching law enforcement methods, ethics, and justice. The study's findings should serve as a springboard for implementing more just rules and procedures in Indonesia's law enforcement.
目的:本文旨在阐述当今印尼的执法道德,以及如何在未来反思印尼的执法。本文采用了一种规范的写作方式,使用了法定、案例和比较的方法。方法:采用规范分析技术对本文进行分析。结果:本文从执法不一致、执法人员腐败、违法执法、选择性执法等几个方面揭示了当今印尼执法道德的问题。印尼未来以道德为基础的执法反思必须以加强几个方面为基础:加强执法的诚信和道德,执法过程的透明度和问责制,改革法律制度和机构,提高法律意识。结论:本研究的作者希望更多地了解和反思印度尼西亚警察部队的道德层面。本研究旨在通过对执法方法、道德和正义的研究,揭示道德如何影响执法人员的行为。这项研究的结果应该作为跳板,在印度尼西亚的执法中实施更公正的规则和程序。
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引用次数: 1
The Impact of COVID-19 Pandemic on the Auditing Profession 新冠肺炎疫情对审计行业的影响
Pub Date : 2023-10-25 DOI: 10.55908/sdgs.v11i10.1783
Hossam Haddad, Atef Aqeel Al-Bawab, Ahmad Marei
Purpose of the study: The purpose of the study was to discuss the impact of the COVID-19 crisis on the economy in general and the audit profession in particular. Theoretical framework: The study aimed to show the economic effects of the COVID-19 pandemic on the income of auditing firms and the overall performance of the audit profession. Method: The study relied on a questionnaire as a data collection tool. The questionnaire was designed based on the Likert model to gather the opinions of a group of auditors who represented the population of the study. One hundred sixty questionnaires were distributed, and 152 were retrieved, representing a 95% response rate. Results and conclusion: The analysis of the data revealed that the economy, including the audit profession, was significantly affected by the COVID-19 pandemic. The income of auditing firms decreased, and there was a decline in performance and the number of visits to customers. Based on the findings, the study recommended reconsidering the approach to dealing with crises in the audit profession to maintain income and performance levels. Search implications: The study's findings imply the need for further research and exploration into effective strategies to mitigate the negative impact of crises on the audit profession and maintain its financial stability and performance. Originality value: This research contributes to the existing body of knowledge by specifically examining the impact of the COVID-19 crisis on the audit profession and shedding light on the economic effects experienced by auditing firms. The study offers insights into the challenges faced by auditors during the pandemic and suggests recommendations for better crisis management in the profession.
研究目的:研究的目的是讨论COVID-19危机对总体经济,特别是审计行业的影响。 & # x0D;理论框架:本研究旨在展示COVID-19大流行对审计事务所收入和审计职业整体绩效的经济影响。 & # x0D;方法:本研究采用问卷调查作为数据收集工具。问卷是根据李克特模型设计的,以收集代表研究人口的一组审计员的意见。共发放问卷160份,回收问卷152份,回复率95%。 & # x0D;结果与结论:对数据的分析显示,包括审计行业在内的经济受到COVID-19大流行的显著影响。审计事务所收入下降,业绩和客户访问量下降。根据调查结果,该研究建议重新考虑处理审计行业危机的方法,以维持收入和业绩水平。& # x0D;研究启示:研究结果表明,需要进一步研究和探索有效的策略,以减轻危机对审计职业的负面影响,并保持其财务稳定和绩效。 & # x0D;独创性价值:本研究通过具体考察COVID-19危机对审计职业的影响,并揭示审计公司所经历的经济影响,为现有知识体系做出了贡献。该研究对审计人员在大流行期间面临的挑战提供了见解,并提出了改进审计行业危机管理的建议。
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引用次数: 0
Constitutional Morality Vis-À-Vis Cultural Relativism in India 宪法道德观-À-Vis印度的文化相对主义
Pub Date : 2023-10-25 DOI: 10.55908/sdgs.v11i10.1279
Anuja Shivraj Rane, Deepashri Sidharaj Choudhari
Objective: The objective of the instant paper is to examine and potentially support the claim that fundamental rights guaranteed by the Indian Constitution, such as freedom of religion, despite reservations from cultural relativists, can be seen as emerging elements of constitutional morality. This examination will be based on a comprehensive analysis of judicial decisions, scholarly publications, and juristic opinions. Methodology of the Study: The study will analyse relevant judicial decisions, including landmark cases related to fundamental rights, especially freedom of religion, to understand how the Indian judiciary has interpreted and applied these rights. This will involve examining how the courts have balanced cultural relativism concerns with the principles of constitutional morality. Conclusion: The paper emphasizes the importance of universal human rights and argues against dismissing them due to their Western origin. It advocates for the acceptance of human rights across all cultures. The text acknowledges the complex interaction between law and religious culture, with an emphasis on individual morality. It highlights the value of human dignity within the Indian Constitution, aiming to balance individual rights with the state's duty to ensure equality. The paper also prioritizes women's rights and opposes customs that infringe upon them. It mentions Article 25 of the Indian Constitution, which secures freedom of religion with some limitations. In summary, the passage supports universal human rights, addresses the challenges at the intersection of law and religious culture, and stresses the importance of individual rights and dignity within constitutional morality. Result: The findings of this paper will aim to provide a nuanced understanding of the relationship between fundamental rights, cultural relativism, and constitutional morality in the Indian context. It will shed light on whether fundamental rights, especially freedom of religion, can be considered as emerging elements of constitutional morality despite reservations from cultural relativists. The study will present an analysis of judicial dicta, scholarly publications, and juristic opinions to support its conclusions and contribute to the ongoing discourse on these complex and significant issues within Indian constitutional law.
目的:即时论文的目的是检查并潜在地支持这样一种主张,即印度宪法保障的基本权利,如宗教自由,尽管文化相对主义者有所保留,可被视为宪法道德的新兴要素。该考试将基于对司法判决、学术出版物和法律意见的综合分析。研究方法:该研究将分析相关的司法判决,包括与基本权利有关的具有里程碑意义的案件,特别是宗教自由,以了解印度司法机构如何解释和应用这些权利。这将涉及审查法院如何平衡文化相对主义与宪法道德原则之间的关系。结束语:本文强调普遍人权的重要性,反对因为人权的西方起源而忽视它。它倡导在所有文化中接受人权。文本承认法律和宗教文化之间复杂的相互作用,强调个人道德。它强调了印度宪法中人类尊严的价值,旨在平衡个人权利与国家确保平等的义务。该文件还优先考虑妇女的权利,反对侵犯妇女权利的习俗。它提到了印度宪法第25条,该条保障宗教自由,但有一些限制。总之,这段话支持普遍人权,解决了法律与宗教文化交叉的挑战,并强调了宪法道德中个人权利和尊严的重要性。结果:本文的研究结果旨在对印度背景下的基本权利、文化相对主义和宪法道德之间的关系提供细致入微的理解。它将阐明,尽管文化相对论者持保留态度,但基本权利,尤其是宗教自由,是否可以被视为宪法道德的新兴要素。本研究将对司法裁断、学术出版物和法律意见进行分析,以支持其结论,并为印度宪法中这些复杂而重要的问题的持续讨论做出贡献。
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引用次数: 0
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McGill International Journal of Sustainable Development Law and Policy
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