Scientific Bulletin of Flight Academy. Section: Economics, Management and Law最新文献

{"title":"Practices for increasing the level of publicity and transparency of Ukrainian local budgets","authors":"N. Miedviedkova, Anna Karpych","doi":"10.33251/2707-8620-2021-5-65-72","DOIUrl":"https://doi.org/10.33251/2707-8620-2021-5-65-72","url":null,"abstract":"Abstract. Publicity and transparency of local budgets promotes dialogue between local governments and citizens, which, in turn, increases citizens' trust in government. By ensuring these two principles of the budget system, it is possible to improve the quality of public services and increase the efficiency of budget process management. Ukraine is currently undergoing a number of reforms (including in the public finance system), which are demonstrating some positive results. Changes may be noted in increasing the level of publicity and transparency of local budgets in Ukraine. The purpose of the article is to review key practices that contribute to the publicity and transparency of local budgets, as well as provide recommendations for their further application and improvement. This goal led to the implementation of the following research objectives: (1) to find out the place of publicity and transparency in the system of public finances of Ukraine; (2) to review the leading practices used in Ukraine today; (3) to suggest new practices based on foreign experience in order to increase the level of publicity and transparency of local budgets. The methods used include analysis of secondary data resources, mainly academic literature and analytical reports. The obtained results lead the authors to demonstrate that Ukraine is currently undergoing processes that have a positive impact on increasing the degree of publicity and transparency of local budgets and the public finance system in general. An overview of some of the main practices already used in Ukraine allowed authors to draw conclusions about the sufficient level of publicity and transparency of local budgets. The use of participatory and gender-oriented budgeting, as well as the possibility of further implementation in the future of participatory audit and online tools to consult the public on budget issues, will help increase the level of publicity and transparency of local budgets in Ukraine. A promising direction for further research may be the study of foreign practices along with the assessment of the potential for their implementation in Ukraine. The paper may be useful for practitioners working within the public sector and dealing with budgeting as well as researchers who focus on local budgets and their transparency. Key words: publicity, openness, local budgets, participatory budgeting, gender oriented budgeting, transparency, participatory audit, Ukraine.","PeriodicalId":414547,"journal":{"name":"Scientific Bulletin of Flight Academy. Section: Economics, Management and Law","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125897374","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Ukrainian national statehood and state legal tradition: methodological approaches to research","authors":"I. Terlyuk","doi":"10.33251/2707-8620-2021-5-195-200","DOIUrl":"https://doi.org/10.33251/2707-8620-2021-5-195-200","url":null,"abstract":"Abstract. The methodological approaches of research of the scientific problem of the Ukrainian national statehood and state-legal tradition are covered. It is emphasized that the tool for studying various aspects of the subject of research should be the application of the achievements of several mutually complementary scientific approaches to civilization, frontier and synergetic. In the context of the first, in particular, it is emphasized that the Eurocentric orientation of all modernist versions of the emergence of the nation. Our own understanding of the Eurocentrism of nations as a phenomenon that embodies a purely European tradition and means a certain typological and conceptual similarity of the values that were the basis for the evolution of European nations is proposed. Key words: methodology of legal science, methodological approaches in historical and legal scientific research.","PeriodicalId":414547,"journal":{"name":"Scientific Bulletin of Flight Academy. Section: Economics, Management and Law","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129066140","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The need to assess the effectiveness of the implementation of budget programs in the field of education and science","authors":"O. Riabchuk, V. Vyhivska","doi":"10.33251/2707-8620-2021-5-48-55","DOIUrl":"https://doi.org/10.33251/2707-8620-2021-5-48-55","url":null,"abstract":"Abstract. The article is devoted to the study of the problems of the effectiveness of the use of budget funds for the development of education and science in Ukraine. Every day entails changes, the appearance of something new. All humanity must respond correctly to the challenges that are part of life. In order to be able to solve problems and develop, it is necessary to improve the field of education and science. Education and science are among the main components on the way to a successful state. Therefore, the issue of the effectiveness of spending funds aimed at financing the field of education and science is extremely relevant. The article substantiated the need to develop and improve the sphere of education and science as one of the main components on the way to a successful state, proved the importance of assessing the effectiveness of budget programs in this area. In the context of the steady growth of public spending, which is observed today around the world, an important question arises about obtaining the desired effect as a result of the use of budget funds. The targeted and effective use of funds in the field of education and science is subject to mandatory inspections by state regulatory authorities. Unfortunately, in practical activities there are cases of illegal, inefficient and inappropriate use of budget funds. In this case, the state financial audit of budget programs appears as an important tool for increasing the efficiency of the use of budget funds in the process of implementation of budget programs in the field of education and science. The article investigates the role of the state financial audit of the implementation of budget programs as an important tool for improving the efficiency of the use of budget funds. The main advantages of evaluating the effectiveness of the implementation of budget programs, which is carried out at all stages of the budget process and provides for measures to monitor, analyze and control the targeted and effective use of budget funds, are given. The results of the state financial audit of the implementation of budget programs by the National Academy of Sciences of Ukraine were studied and conclusions were drawn about the failure to reach certain effective indicators of budget programs, the existence of a number of factors that do not contribute to the effective and rational use of budget funds in the field of education and science. Key words: state financial audit, education, science, budget program, efficiency, budget funds.","PeriodicalId":414547,"journal":{"name":"Scientific Bulletin of Flight Academy. Section: Economics, Management and Law","volume":"136 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114663606","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Introduction of electric transport as a way to fight against pollution of the environment","authors":"N. Maksymenko, Irina USHAKOVA-KIRPACH","doi":"10.33251/2707-8620-2021-5-168-176","DOIUrl":"https://doi.org/10.33251/2707-8620-2021-5-168-176","url":null,"abstract":"Abstract. The purpose of the study is to conduct an analytical and legal analysis of the government program for a gradual transition to road transport to an environmentally friendly form with a gradual abandonment of cars with an internal combustion engine. The research methods are the analysis of the draft government program for the promotion of clean and energy-efficient equipment for road transport, executed on the basis of a generalization of the positions of legal scholars and ecologists regarding the level of environmental pollution in connection with the increase in emissions of harmful substances into the atmosphere and the invention of the ways to minimize the impact on the environment. The results of the study showed that the author carries out a legal analysis of the introduction by European countries of government subsidiary programs focusing on the use of environmentally friendly vehicles by the people. As part of strengthening the politically safe convergence between Ukraine and the European Union regarding the promotion of clean and energy efficient vehicles, the Government of Ukraine has initiated a corresponding government program, which includes a ban on the use of used cars with a diesel internal combustion engine from 01/01/2027, and from 01/01/2030 � a ban on the use of new vehicles with a diesel internal combustion engine, as well as used and new vehicles with a gasoline internal combustion engine. The result of the study is the author's identification of a number of shortcomings that arise from the draft state program for the promotion of clean and energy-efficient vehicles for road transport, and require immediate elimination before the start of its implementation. Key words: environment, atmospheric air, emissions of pollutants, environmentally friendly transport, government subsidies, electric transport, emission quotas, internal combustion engine.","PeriodicalId":414547,"journal":{"name":"Scientific Bulletin of Flight Academy. Section: Economics, Management and Law","volume":"46 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114101870","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Constitutional and legal basis of ensuring information security in Ukraine","authors":"O. Shevchuk","doi":"10.33251/2707-8620-2021-5-209-215","DOIUrl":"https://doi.org/10.33251/2707-8620-2021-5-209-215","url":null,"abstract":"Abstract. It is substantiated that information security is considered on the same level with such integral features of statehood as sovereignty and territorial integrity. The information sphere is referred to in other articles of the Basic Law, in particular, Art. Art. 31 32, 34, 50 in the context of providing constitutional guarantees of the right to secrecy of correspondence, telephone conversations, telegraph and other correspondence; protection from invasion of privacy; protection against illegal dissemination of confidential information, judicial protection of the right to refute inaccurate information and the right to demand its seizure in this regard; the right to freely collect, store, use and disseminate information orally, in writing or otherwise ? at their discretion; the right to free access to information on the state of the environment, the quality of food and household items, as well as the right to disseminate it. It is established that the Constitution of Ukraine has become the main legal basis for further rule-making in the information sphere. However, this rule-making, along with certain positives in the development of the information field, freedom and protection of information, has not shown the necessary effectiveness in the information war. The main thing is that this rule-making did not ensure the implementation of Art. 17 of the Constitution, which places information security among several important functions of the state, such as the protection of sovereignty and territorial integrity. Accordingly, the failure to ensure information security has led to the loss of part of the sovereignty and territorial integrity of our state The purpose of the article is to study some constitutional forms of implementation of the state information security policy of Ukraine. The author concludes that in general, despite some disorder, inconsistency and inconsistency of Ukrainian legislation in the information sphere, the information legislation of Ukraine in recent years has been revised and transformed by new challenges and threats in the face of military aggression. Certain legal acts have been adopted for a short period and expire in 2020. Therefore, given the fact that Ukraine is in a state of hybrid war, in which information security is the most attacked and, at the same time, the most vulnerable, there is an objective need to develop a basic law - the Information Code, which would include a separate section on information security or adoption of a special Law of Ukraine \"On Information Security of Ukraine\", which will be able to regulate the basic principles of state policy aimed at protecting the information security of man, society and the state from external and internal threats Key words: information security, access to information, transparency, e-government, government agencies, official information.","PeriodicalId":414547,"journal":{"name":"Scientific Bulletin of Flight Academy. Section: Economics, Management and Law","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133277135","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"International legal regulation of air transport of passengers","authors":"L. Moshnyaga","doi":"10.33251/2707-8620-2021-5-177-184","DOIUrl":"https://doi.org/10.33251/2707-8620-2021-5-177-184","url":null,"abstract":"Abstract. Objective (research objective). The purpose � on the basis of the analysis of results of general theoretical and branch researches, normative-legal base on a research subject to define problems of regulation of the international air transportations of passengers and ways of improvement of the legislation. Methods.The main methods are used, including the following: comparative law method, method of deduction and induction, method of system analysis. Results. In general, summarizing the above, we can conclude that the national legislation of Ukraine, which provides for the legal regulation of international air transport of passengers still needs to be improved. In particular, solutions at the legislative level require problems of imperfect legal regulation of the safety mechanism, as well as the inconsistency of information safety in modern conditions, which complicates the timely decision-making to prevent emergencies. Scientific novelty. In particular, solutions at the legislative level require problems of imperfect legal regulation of the safety mechanism, as well as the inconsistency of information safety in modern conditions, which complicates the timely decision-making to prevent emergencies. First of all, it is necessary to create a single center for collecting and analyzing events in civil aviation, which will allow to make the optimal decision in case of an incident or an act of illegal intervention. Practical significance. First of all, it is necessary to establish a single center for collection and analysis of events in civil aviation, which will allow to make the optimal decision in case of an incident or an act of illegal intervention. which \"ways to solve existing problems in the field of aviation safety are: - implementation of state policy in the field of aviation safety, taking into account the State Program of Aviation Safety of Civil Aviation, approved by the Law of Ukraine of March 21, 2017 � 1965-VIII, its implementation by aviation entities in accordance with Annex 17 to the Convention on International Civil Aviation; - the establishment of a single center for the collection and analysis of events in civil aviation to make the best decision in the event of an incident or an act of unlawful interference. Key words: international air transportation, passenger safety, safety of aircraft use, international agreements, national legislation, international law, ways to improve domestic legislation in the field of air passenger transport, main sources of regulation of activities in the field of air passenger transportation.","PeriodicalId":414547,"journal":{"name":"Scientific Bulletin of Flight Academy. Section: Economics, Management and Law","volume":"86 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123568911","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Government financial control: problems and prospective areas of improvement","authors":"Maxym Ostapenko","doi":"10.33251/2707-8620-2021-5-42-47","DOIUrl":"https://doi.org/10.33251/2707-8620-2021-5-42-47","url":null,"abstract":"Objective. Research of theoretical bases of problem questions and perspective directions of improvement of the state financial control. Methods. To achieve this goal, the authors performed the following tasks, explored the essence of public financial control, analyzed the main problems of the supervisory authorities, suggested possible ways to improve the system of public financial control in Ukraine Results. It is revealed that the efficiency of public financial control systems is affected by the smallest transformations that occur in the field of control. It is established that such transformations lead to changes in the mechanism of public financial control, importance. Scientific novelty. It is determined that now the state needs to focus on such areas of public financial control as development of control standards, improvement of the legal framework, which should correspond to the current situation and a common methodology of state control, as well as efforts to develop information technologies. information space of control activity. Practical significance. The expediency to focus on solving a number of problematic issues that hinder the development of the financial control system in the country or have a negative impact on it is substantiated. In particular, it is first of all necessary to monitor the real possibility of ensuring effective control over the management and use of state (local) resources at the central, regional and local levels by relevant state bodies exercising such control and identifying legislative and administrative problems. Key words: budget process, budget legislation, control, financial control, state financial control, state financial control, internal financial control, system of state financial control bodies.","PeriodicalId":414547,"journal":{"name":"Scientific Bulletin of Flight Academy. Section: Economics, Management and Law","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121958955","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The problems and prospects of authorization of accounting at the enterprise","authors":"A. Lisoviy, K. Kovalevska","doi":"10.33251/2707-8620-2021-5-29-35","DOIUrl":"https://doi.org/10.33251/2707-8620-2021-5-29-35","url":null,"abstract":"Objective. The purpose of the article is to identify and explore the problems and prospects for the introduction of information technology for automation of accounting in the enterprise. Methods. To achieve this goal, the authors used a systematic approach, methods of analysis, synthesis and comparative legal method. Results. International Financial Reporting Standards require the harmonious operation of the accounting system. To achieve this, the modern Ukrainian accounting system must become automated. This transition will make accounting as efficient as possible and greatly simplify it. The article analyzes the problems and prospects for the introduction of information technology for automation of accounting in the enterprise, namely: blockchain, artificial intelligence and cloud technologies. These programs help solve complex accounting transactions, as well as create online offices with certain centralized repositories of primary and reporting documentation. The introduction of automated accounting also has a number of problems: frequent amendments to the acts establishing standards for reporting, accounting and taxation, quality assurance of risk management and insufficient number of specialists and data transfer to the new system with minimal costs for their introduction. The article offers solutions to these and other problems. The article also emphasizes that the introduction of automated accounting in modern enterprises of Ukraine has prospects and will ensure their further development. Scientific novelty. The author substantiate that accounting automation programs will make accounting more efficient, transparent, reduce its complexity and ensure further development of the enterprise. Practical significance. The proposed programs and ways to avoid possible problems in accounting automation are aimed at supporting the interests of business owners, their employees and the state. Key words: Accounting, automation, information technology, programs, cloud technologies, blockchain, artificial intelligence, technological ways.","PeriodicalId":414547,"journal":{"name":"Scientific Bulletin of Flight Academy. Section: Economics, Management and Law","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125831498","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Legal regulation of public-private partnership's principles implementation","authors":"Yevhen Chornyi","doi":"10.33251/2707-8620-2021-5-201-208","DOIUrl":"https://doi.org/10.33251/2707-8620-2021-5-201-208","url":null,"abstract":"The relevance of research The article is devoted to the study of current problem of the lack of several legislative acts regarding regulation of public-private partnership and concession as the form of public-private partnership. The study is based on searching and analysis of international practice of public-private partnership principles. Author analyzed national scientists' positions on this issue, as well as recommendations of European Economic Commission about improvement of regulation of public-private partnership, enhancement of its effectiveness, implementation of new principles and legal models. At the meantime, it was analyzed the international financial organizations' policies, namely policy of European Bank of Reconstruction and Development in respect of existing approaches to public-private partnership and financing as well as consulting in transport sector in general. Author identified lack of regulation of some principles of public-private partnership and conditions of its implementation. The purpose of the article is to review the scientific approaches of studying the principles of legal regulation of public-private partnership and outline the problematic issues of harmonious development of relations between participants of public-private partnerships. The results of the research This article demonstrates draft laws, which can become a trigger of a lot of projects in the spheres of public-private partnership and concession as its form. At the same time, the settlement of many issues by adopting the existing draft laws at the time of writing of this article is insufficient. Thus, the article covers issues and principles that require additional legislative regulation to improve the investment attractiveness of public-private partnerships in the transport sector in general. The author concludes that it is necessary to implement several principles, which are established in the practice of other countries, and should be implemented in the national legislation on public-private partnerships and concessions. Such principles should include the principle of transperancy, the principle of \"fair conduct\", the principle of accountability, the principle of sustainable development, the principle of long-term budget planning of the public partner. It is also noted that in the absence of regulation of these principles and conditions for their implementation, there are practical problems with the implementation of public-private partnership projects, namely the financing by private partners of public-private partnership projects and the guarantee issued by financial institutions of the risks assigned to a private partner. Key words: public-private partnerships, concessions, principles, budget planning, accountability, tranperancy, sustainable development.","PeriodicalId":414547,"journal":{"name":"Scientific Bulletin of Flight Academy. Section: Economics, Management and Law","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126567448","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Regarding the content, structure and concept of evidence collection in criminal proceedings: procedural and criminalistics aspects","authors":"A. Holubov","doi":"10.33251/2707-8620-2021-5-156-162","DOIUrl":"https://doi.org/10.33251/2707-8620-2021-5-156-162","url":null,"abstract":"Abstract. The purpose of the conducted research is to clarify the content, role and structure of collecting activities. Despite the fact that these issues were covered in a number of scientific papers, but there was still no unity of positions on them in the legal literature. The research methods are to generalize the positions of legal scholars on the essence of collecting evidence, its structure and components, as well as the analysis of practical activities on collecting evidence, which is regulated by the Criminal Procedural Code of Ukraine. The results of the research are that the collection of evidence in criminal proceedings should be considered as a separate and independent element of criminal procedural activity on proving. It has been established that the collection of evidence is carried out in a procedural form (clearly defined procedure and methods of implementation) due to the accomplishment by the subjects of proving (prosecution and defense parties) of the relevant actions. The structure of the activity on collecting evidence has been offered to include actions on detecting and recording, demanding and obtaining and preserving evidence. It has been determined that the collection of evidence contributes to the fulfillment of the tasks of criminal proceedings due to the creation of conditions for the formation of a sufficient set of relevant, admissible and reliable evidence. The author of the article has paid attention to the fact that different approaches � \"procedural\" (the emphasis on procedural manifestations of this activity, subjects of proving, regulation by the norms of procedural law) and \"forensic\" (the emphasis on practical actions � elements of collecting evidence) are used in the science of criminal procedure and criminalistics science while defining the concept of \"collection of evidence\". Although, both approaches are somewhat different from each other, they describe the same phenomenon. Therefore, it is advisable to combine these approaches in order to understand the collection of evidence from the methodological point of view. The results of the research facilitate to specify theoretical structure of collecting evidence within criminal proceedings as a separate element of proving. Proper, clear and comprehensive legal regulation of the content of actions on collecting evidence will contribute to the further development of criminal judicial proceedings in Ukraine as an effective mean of protecting individuals, society and the state from criminal offenses. Key words: criminal procedure, proving, detention of evidence, evidence recording, obtaining evidence, evidence preservation, collection of evidence, evidence, tasks of criminal proceedings.","PeriodicalId":414547,"journal":{"name":"Scientific Bulletin of Flight Academy. Section: Economics, Management and Law","volume":"115 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123463721","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}