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The article examines the contemporary challenges of international journalism in the context of armed conflicts, particularly the war in Ukraine. It focuses on the risks to journalists' safety, issues of censorship and information manipulation, as well as the impact of new technologies on the timeliness and accuracy of news. The study expands existing knowledge about international journalism by proposing a new model for analyzing the interaction of political, social, and technological factors in conflict situations. Using a comprehensive case study methodology and bibliometric research, the article explores practical aspects of information exchange, including the creation of secure communication channels, adherence to ethical standards, and fact-checking. Content analysis of media messages and surveys of journalists working in conflict zones are employed in the research. The study reveals that the war in Ukraine has led to a significant decline in international cooperation due to difficulties in ensuring the credibility of information, an increase in censorship and manipulation. Particularly pressing are the issues of journalists' safety, restrictions on access to critical information sources, and challenges in maintaining media independence. Additionally, the article highlights that armed conflicts pose numerous threats to journalists, such as risks of physical attacks, detention, and even life-threatening situations. In combat conditions, journalists often face restricted access to important information, complicating their work and impacting the quality of event coverage. These conditions necessitate new approaches to protecting journalists at both individual and institutional levels, as well as improving international safety standards and support. The findings indicate the need to develop new strategies for protecting journalists, ensuring the accuracy of information, and strengthening international media cooperation. These conclusions have broad implications for understanding modem information wars and forming effective mechanisms to counter disinformation. The article makes a significant contribution to the advancement of journalism and may be useful for journalists, scholars, policymakers, and anyone interested in safeguarding freedom of speech and developing a democratic society. [ABSTRACT FROM AUTHOR]

The article deals with the issues of prospects for increasing the level of protection of interests in the field of customs security of Ukraine, including through the expansion of institutional capacity of the Sta Customs Service in the field of law enforcement. The author analyses the existing functional powers of customs authorities in the field of combating criminal offences related to illegal movement of goods and items across the border. The current state and mechanisms of implementation of measures to combat smuggling and other crimes at the border are investigated. The importance of granting domestic customs authorities the right to carry out operational and search activities and conduct pre-trial investigations in smuggling cases is considered in detail. It is noted that after the entry into force of amendments to the legislation criminalising smuggling of goods, almost all law enforcement agencies in Ukraine, except for customs, have the authority to counter smuggling. At the same time, they are the only ones who can directly detect the facts of concealment of goods, objects and substances from customs control or movement outside customs control. The author emphasises that the customs administrations of almost all European countries have the powers of criminal prosecution and the right to conduct operational and investigative actions, which significantly increases the effectiveness of combating such crimes. Accordingly, without similar powers, the customs service of our country cannot count on a full partnership. The author emphasises the requirements and recommendations of the World Customs Organisation regarding the formation of institutional capacities of national customs administrations with the inclusion of the widest possible and unified range of law enforcement functions in their powers. The expansion of procedural powers will enable the Ukrainian customs service to become an equal partner in the interaction and exchange of intelligence with similar services of other countries in the fight against commercial fraud and drug trafficking. It is emphasised that the ability to detect illegal acts related to smuggling of goods, including through the use of operational and investigative measures, will enable customs authorities to ensure prompt and high-quality investigation of criminal offences and prosecution of both direct perpetrators and organisers of crimes. Ways of implementing international standards in the field of law enforcement procedures to strengthen border security are highlighted. An additional argument for the expansion of such opportunities is that the prospect of membership in the European Union imposes on Ukraine the task of protecting not only its own customs interests, but also the eastern borders of the EU as a whole. [ABSTRACT FROM AUTHOR]

We study a common agency problem in which two downstream firms, who are local monopolists and receive private demand signals, offer secret menus of two-part tariff contracts to their common supplier. While direct communication is not possible, they may still exchange their information through signal-contingent menus of vertical contracts. We show that a perfect Bayesian equilibrium exists in which information is transmitted, and downstream firms obtain nearly the first-best industry surplus. The use of both fixed charges and slotting fees is necessary for such a result. Our analysis provides a novel explanation for the use of slotting fees in vertical contracting based on its value as an information transmission device. [ABSTRACT FROM AUTHOR]

This article proposes a comprehensive framework for enhancing information exchange in ship maintenance through the integration of Digital Twins (DTs) and the Internet of Things (IoT). The maritime industry faces significant challenges in maintaining ships due to issues like data silos, delayed information flow, and insufficient real-time updates. By leveraging advanced technologies such as DTs and IoT, this framework aims to optimize maintenance processes, improve decision-making, and increase the operational efficiency of maritime vessels. Digital Twins create virtual replicas of physical assets, allowing for continuous monitoring, simulation, and prediction of ship conditions. Meanwhile, IoT devices enable real-time data collection and transmission from various ship components, facilitating a seamless flow of information. This integrated approach enhances predictive maintenance capabilities, reduces downtime, and improves resource allocation. The article will delve into the architecture of the proposed framework, implementation steps, and potential challenges, supported by case studies that demonstrate its practical application and benefits. By addressing these aspects, the framework aims to provide a robust solution for modernizing ship maintenance operations and ensuring the longevity and reliability of maritime assets. [ABSTRACT FROM AUTHOR]

In online health communities based on doctor-doctor interactions, the sustained participation of doctors in information exchange within the community is not only crucial for the long-term development of online health communities but also contributes to enhancing the knowledge and professional capabilities of doctors across different regions. The purpose of this study is to explore the antecedents and consequences of information exchange behaviour among doctors. We collected interaction data among doctors from an online health community in China and utilised text mining to process unstructured data. This study employed a combination of econometric methods and generalised random forests to examine the causal mechanisms between antecedents and consequences of doctors’ information exchange behaviour. The results indicate that social capital and group characteristics have significant effects on information exchange behaviour, which in turn has significant positive effects on social benefits. In addition, the positive relationship between doctor information exchange and social benefit is higher in the clinical medicine discussion group. Information exchange behaviour mediates the relationship between group characteristics, social capital, and social benefits. Our study enriches the application of theories, deepens the understanding of social benefits, and is conducive to the stable and rapid development of online health communities based on doctor-doctor interactions. [ABSTRACT FROM AUTHOR]

Information exchange is critical to the functionality of governance networks. Traditionally, it has been argued that actors within governance networks tend to engage in information exchange with others who share similar beliefs and motivations, as these are deemed catalysts for achieving collective objectives. An alternative viewpoint posits that actors may prioritize strategies aimed at minimizing transaction costs and maximizing returns when selecting their partners. This paper proposes that information exchange predominantly occurs with partners who are easily accessible (i.e., where transaction costs are low) and with partners who are perceived as influential (i.e., where benefits are high). To investigate these alternative propositions, we examine three distinct opportunity structures that actors may utilize, which are based on their preferences for (1) partners with similar participatory motivations, (2) partners who co‐participate in institutional committees, and (3) those perceived as influential. We empirically test these opportunity structures using unique survey data gathered from 10 anti‐corruption multi‐stakeholder partnerships within the public infrastructure domain in countries of Latin America, Africa, and Eurasia. Results from Exponential Random Graph Models suggest that shared participatory motivations do not significantly impact information exchange within our context, whereas the perceived influence of a partner emerges as a critical predictor. In addition, co‐participation in institutional committees significantly facilitates information dissemination, particularly when those committees involve discussions on deliberating about strategies to communicate findings on public‐sector infrastructure discrepancies and formulating recommendations to governments on transparency and accountability. These findings prompt discussions on four network management strategies aimed at restructuring networks and fostering stakeholder involvement and inclusivity. [ABSTRACT FROM AUTHOR]

Summary: In this paper, a modified consensus protocol algorithm is proposed for controlling a group of identical unmanned aerial vehicles (UAVs), which have been subjected to interfering signals during coordinate information exchange, using an unknown parameter in the consensus protocol. The maximum levels of interfering signals in the proposed protocol were adjusted by incorporating a hysteresis function with a dead zone consistent with the initial coordinates and the interfering signal levels. An adaptation algorithm is proposed to address a priori uncertainty regarding the consensus parameters, involving the correction of an unknown parameter by eliminating control signals exhibiting false sign changes. This correction relies on the coordinates in the phase plane, indicating that the delay in maneuver execution occurs at the beginning of the maneuver. Furthermore, by modeling synchronized motion, UAV group consensus is demonstrated for an ideal case devoid of a priori uncertainty regarding control protocol parameters, interfering signals, or consequences. The convergence of the adaptation algorithm was assessed by defining a vector function to track parameter changes during tuning. The monotonically decreasing nature of the resulting curve, along with the finite duration of the tuning process, provides confirmation of the convergence of the adaptation algorithm. [ABSTRACT FROM AUTHOR]

Introduction: This paper examines the acquisition and dissemination of harm reduction information among people who inject drugs, as well as preferred sources of information. Methods: Data were obtained from 862 people who inject drugs, recruited from Australian capital cities for the 2021 Illicit Drug Reporting System. Multivariable regression analyses were performed to assess potential factors associated with knowledge sharing. Results: Almost two‐fifths (37%) reported that they had received information about how to keep themselves safe when using drugs within the past 6 months. Reporting on their last occasion of receiving information, participants stated that it was commonly about injecting practices (56%), overdose prevention (26%) and injection‐related injuries (22%), and was mostly received from an alcohol and other drug worker (54%), followed by other health professional (24%) and social network (18%). Among those who reported receiving information, 50% shared this information with other people, predominantly with their social network: no factors were found to be significantly associated with sharing information. The majority reported that peer workers and/or people with lived experience would be the first person they would talk to for information about a range of topics (e.g., injecting/harm reduction practices, overdose prevention). Discussion and Conclusions: Two in five participants had recently obtained information about how to keep themselves safe while using drugs, with half sharing this information with their social network. Peer workers were the preferred source of information, suggesting that the peer educator workforce should be expanded to embrace the capacities and expertise of people who inject drugs. [ABSTRACT FROM AUTHOR]

We examine whether improved cross‐border regulatory cooperation and information exchange affect corporate tax avoidance. We find that the improvement in the regulators' capacity to access to information in foreign countries through their entrance into the Multilateral Memorandum of Understanding (MMoU) effectively reduces corporate tax avoidance. Moreover, the effect of the MMoU on corporate tax avoidance is stronger for firms that are less income mobile and have no significant subsidiaries in tax havens. Collectively, these findings support the conjecture that the strengthened cross‐border regulatory cooperation and information exchange provided by the MMoU creates a positive externality in reducing corporate tax avoidance behavior. [ABSTRACT FROM AUTHOR]

Individual differences in preferences allow for integrative (win–win) solutions in negotiations. However, reaching an integrative solution is difficult as each party's preferences and limits are private and must be inferred. We hypothesized that teaching people to infer a generative model of how individuals appraise outcomes and express them as emotional expressions, i.e., an appraisal model, contributes to improving the capability of mental state inference and thus facilitates integrative solutions. In the present study, we compared participants’ performance in a 4-issue negotiation after training participants to infer appraisal model during three 2-issue negotiations with a visualized appraisal process and text feedback with the performance of those without inference learning. The results showed that training participants to infer appraisal model helped them better estimate their counterpart's preferences but did not lead them to negotiate more integrative solutions. [ABSTRACT FROM AUTHOR]

The emergence of increasingly complex global supply networks and the rising risk of unpredictable events may have far-reaching consequences for various industries and the global economy. The impact unpredictable events have on supply chains remains a relatively underexplored area that requires further research and analysis. Current studies primarily concentrate on singular events, particularly the COVID-19 pandemic and its effects on supply chains. This research aims to identify the main challenges in supply chain management resulting from unforeseen events and the actions taken in supply chains in response to them. The research is based on individual in-depth interviews conducted with a purposive sample of experts in supply chain management using a partially structured interview questionnaire. The research results were analysed using Nvivo v. 17.1, software for qualitative data analysis. A hybrid approach was employed for data coding. The research indicates several problems and the main remedial actions in supply chains in response to unforeseen events. Unforeseen events in the supply chain affect almost all supply chain operations: procurement, planning (including inventory planning and maintenance of company resources and production lines), logistics management (including transportation), and order management. The research indicated that cooperation, integration, and information exchange within the supply chain are crucial for effective responses to unforeseen events. Furthermore, the research highlighted the positive impact of unforeseen events on supply chain innovation. Moreover, there is an observed prevalence of intuitive management, particularly when responding to unexpected events. The research findings can serve as a basis for further discussions and studies on the potential impact and consequences of future unexpected events on supply chain resilience.

The article proposes a concept of organizing access to the guaranteed resource of the 5 G cluster information environment, structured in the form of a hierarchy of logical network segments. This framework presents an interrupt access control scheme that exhibits survivability characteristics important to mission-critical applications. Analytically, the author's concept is represented by an irreversible Markov process, for which a system of equilibrium equations and stationary probabilities are defined. Based on the latter, a qualitative metric was formulated, which included such indicators as the average number of requests accepted for service in the 5 G cluster, the probability of losing an incoming request, and the average volume of network resource units used in the 5 G cluster. For the single input data that characterizes a real NS 5 G cluster, a comparison of the author's and known competing access control schemes in terms of formulated qualitative metrics is implemented. The obtained results showed that the author's concept prevails over the competitor in the range of low loads. Note that in this range, the advantage of the author's scheme over the competitor significantly increases with the increase in the number of network segments into which the information environment of the 5 G cluster is divided.

This article reviews and critically assesses the "cost coordination" theory of harm developed in a recent eponymous article, Harrington (2022), and its application to the EU trucks case. We conclude that, while the cost coordination theory is a valuable and interesting contribution to the academic literature, it assumes a number of market features that may not be present in the EU trucks case—in particular that list price coordination is persistent rather than occasional, that transaction prices are sufficiently transparent to implement an effective monitoring and retaliation mechanism, and that list price changes are interpreted by local price setters as reflecting changes in cost rather than changes in other variables. We also note that, compared with standard price coordination, cost coordination generally tends to be both harder to sustain and less effective at raising prices if it is sustained. [ABSTRACT FROM AUTHOR]

The article proposes a concept of organizing access to the guaranteed resource of the 5 G cluster information environment, structured in the form of a hierarchy of logical network segments. This framework presents an interrupt access control scheme that exhibits survivability characteristics important to mission-critical applications. Analytically, the author's concept is represented by an irreversible Markov process, for which a system of equilibrium equations and stationary probabilities are defined. Based on the latter, a qualitative metric was formulated, which included such indicators as the average number of requests accepted for service in the 5 G cluster, the probability of losing an incoming request, and the average volume of network resource units used in the 5 G cluster. For the single input data that characterizes a real NS 5 G cluster, a comparison of the author's and known competing access control schemes in terms of formulated qualitative metrics is implemented. The obtained results showed that the author's concept prevails over the competitor in the range of low loads. Note that in this range, the advantage of the author's scheme over the competitor significantly increases with the increase in the number of network segments into which the information environment of the 5 G cluster is divided. [ABSTRACT FROM AUTHOR]

The study aimed to determine the role of international cooperation of EU countries on the information exchange in the investigation of cryptocurrency-related crimes. The research employed a combination of general scientific methods (description, analysis, synthesis, etc.) and empirical methods, particularly content analysis. The author used descriptive, comparative methods and analysis of legal acts. The conducted research gave grounds to provide suggestions for improving the legal framework of international cooperation of the EU countries on the information exchange in the investigation of cryptocurrency-related crimes; the adoption of the basic EU document on combating criminal activity using cryptocurrency is substantiated, proposals for its adoption are formulated in the work. Prospects for future research may include studies on the further development of regulations for the exchange of information in the investigation of cryptocurrency crimes. [ABSTRACT FROM AUTHOR]

Prior research has found that teams using computer-mediated communication (CMC) often make poor decisions because team members fail to pay attention to the information they receive from others. We developed a process designed to focus team members' attention on one aspect of decision-making at a time. We divided the group decision-making process into three phases: 1) an initial period to contribute information, 2) a middle period of silence (i.e., no typing) to read others' contributions, and 3) a final period to discuss the information. We designed a lab experiment to compare the information processing and decision-making of teams using this text-based CMC process to teams using text-based CMC with no intervention. Teams that used this CMC process contributed more information, recalled more information, committed fewer errors, and made better decisions. The effect sizes were large, about two times greater than the average effect sizes for the use of CMC. An examination of this new process suggests that it improved decision quality mostly by helping teams avoid errors. [ABSTRACT FROM AUTHOR]

Modern wireless networks provide state-of-the-art services to numerous users by utilizing ultrahigh frequency lines and machine-type interaction. Incorporating ultrahigh frequency lines and machine-type interactions to delivermultiple user services is driving the need for creative energy-saving strategies in wireless networks, which are advancing rapidly. The Preemptive Energy Conservation Technique (PECT) is a novel energy preservation method developed for next-generation wireless networks. This method meets each device’s unique requirements while accumulating and dispersing energy in an eco-friendly way. The method’s core tenet is that it finds energy slot intervals intended for distribution and portable device operating, thus maximizing support for data exchange. The next step is to initiate the conservation operation by utilizing the discovered slot intervals and the projected device demands. Using Naïve Bayes prediction intelligence, PECT finds energy slot intervals specifically for portable device operation and dissemination and then starts conservation actions based on these predictions. This proactive method guarantees sufficient energy allocation for efficient information exchange by improving the speed of data sharing through synchronized wireless networks. Energy usage, delay, communication loss, and the lowest possible conservation ratio are some metrics used to assess the efficacy of the suggested PECT.

This article proposes a comprehensive framework for enhancing information exchange in ship maintenance through the integration of Digital Twins (DTs) and the Internet of Things (IoT). The maritime industry faces significant challenges in maintaining ships due to issues like data silos, delayed information flow, and insufficient real-time updates. By leveraging advanced technologies such as DTs and IoT, this framework aims to optimize maintenance processes, improve decision-making, and increase the operational efficiency of maritime vessels. Digital Twins create virtual replicas of physical assets, allowing for continuous monitoring, simulation, and prediction of ship conditions. Meanwhile, IoT devices enable real-time data collection and transmission from various ship components, facilitating a seamless flow of information. This integrated approach enhances predictive maintenance capabilities, reduces downtime, and improves resource allocation. The article will delve into the architecture of the proposed framework, implementation steps, and potential challenges, supported by case studies that demonstrate its practical application and benefits. By addressing these aspects, the framework aims to provide a robust solution for modernizing ship maintenance operations and ensuring the longevity and reliability of maritime assets.

This paper aimed to analyze the use of digital media, and the research was conducted via a web survey sent by e-mail to equestrian clubs in Croatia. Social media has significantly altered the way of communication and the availability of information in all segments of life and work, including horse breeding. Within digital media, an extremely large amount of information is available that is not necessarily relevant and true. To prevent the use of inadequate information, in 60% of equestrian clubs in Croatia, certain persons are responsible for the content. Less than 50% of the respondents follow influencer posts. Furthermore, 90% of the respondents believe that digital media is an excellent tool that can help in the work of equestrian clubs, while 80% of the respondents believe that it is currently underutilized. [ABSTRACT FROM AUTHOR]

Dissipative structure refers to a self-organized and orderly structure that exists far from equilibrium. The human body, considered a classical example, generates negative entropy through the exchange of matter, energy, and information with the environment to counteract the increase in entropy. In this paper, we organized theories and related research on dissipative structure and entropy, discussing their significance in regulating various aspects such as the human body, cancer, aging, and more. By selecting the special population of pregnant women, focusing on the information dimension, developing the corresponding information exchange scale (Cronbach's α>0.9), and proposing the information exchange index, we preliminarily explored the influence of the dissipative structure's information dimension on pregnancy health. The results showed a negative correlation between the information exchange index and anxiety scores during pregnancy (r = -0.35, P<0.001), with an OR value of 0.26 (95%CI:0.08~0.80), preliminarily confirming the feasibility of conducting empirical research based on dissipative structure theory. If further relevant empirical studies are conducted, it is expected that new disease prevention strategies will be developed and new theories and methods will be provided for the field of public health. [ABSTRACT FROM AUTHOR]

Image steganography is a technique of concealing confidential information within an image without dramatically changing its outside look. Whereas vehicular ad hoc networks (VANETs), which enable vehicles to communicate with one another and with roadside infrastructure to enhance safety and traffic flow provide a range of value-added services, as they are an essential component of modern smart transportation systems. VANETs steganography has been suggested by many authors for secure, reliable message transfer between terminal/hope to terminal/hope and also to secure it from attack for privacy protection. This paper aims to determine whether using steganography is possible to improve data security and secrecy in VANET applications and to analyze effective steganography techniques for incorporating data into images while minimizing visual quality loss. According to simulations in literature and real-world studies, Image steganography proved to be an effective method for secure communication on VANETs, even in difficult network conditions. In this research, we also explore a variety of steganography approaches for vehicular ad-hoc network transportation systems like vector embedding, statistics, spatial domain (SD), transform domain (TD), distortion, masking, and filtering. This study possibly shall help researchers to improve vehicle networks' ability to communicate securely and lay the door for innovative steganography methods. [ABSTRACT FROM AUTHOR]

The paper presents the development of a web-based academic platform designed to discuss and find answers to academic questions, where users can create topics in various admin-approved categories, comment on topics created by other users, and customize their profile with a biography, photo, and free text description. To achieve this goal, the logical processes of creating and managing a discussion forum were studied, the existing techniques and technologies for creating web apps were analysed, tools for the implementation were chosen, the database was built, and the client interface was made, as well as the functionality of the system and numerous tests and experiments. The application has been tested by students and teachers and the conducted experiments demonstrate the main functionalities of the application and prove its reliability. The research facilitates and encourages research partnerships at personal and university levels; disseminates ideas and solutions to a wider audience; creates a network of scholars and trainees for interaction and discusses research problems, experiences, and good practices; encourages collaboration on common projects; supports young scholars in achieving their academic goals, and offers open-access resources for reading, downloading, sharing, etc. [ABSTRACT FROM AUTHOR]

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The basic premise, which led to the realization of this paper, was actually to make an in-depth analysis of the virtual space and its direct impact on increasing the economic power of companies in the modern globalization conditions of business communication. Revolutionary progress promotes connectivity on a planetary scale, which in turn creates prerequisites for using the benefits of technical-technological inventions and building a new economic infrastructure. The subject of this paper is the virtual space, its economic power and its correlation with the classical economic environment. Virtual space is being promoted day by day as virtual reality, and its expansion is increasing enormously, so the ability of companies to take advantage of this space becomes an intensifying challenge because integrating into it changes the picture of the new economy, that is, it is becoming an electronic economy. The analytical method is used throughout the research because the formulation of the conclusions derives from the analysis of the problem - the virtual space and its economic power.

This research note provides first insight into the question how salespeople should promote products that customers perceive as luxurious. The authors draw on the well-established finding of prior literature that purchasing luxurious products tends to make customers feel guilty. The authors theorize that informative salesperson communication (i.e., conveying facts about a product) is more effective than emotional salesperson communication (i.e., aiming to arouse positive affect), thereby leading to more favorable product evaluations and purchase intention. Furthermore, the advantageousness of informative salesperson communication for products perceived as luxurious is theorized to be particularly pronounced if these products serve hedonic functions and have relatively high price levels. Two studies, one field study and one scenario experiment, provide evidence supporting these predictions. Thereby, this research note aims to stimulate further research on successful personal selling in luxury contexts. [ABSTRACT FROM AUTHOR]

按 2021 年國家洗錢資恐及資武擴風險評估報告評估結果，人壽保險公司被評估為高風險弱點產業。本於人壽保險商品係屬能積累大額資金、交易大額資金或是允許大額資金解約的保險商品類型，其提供犯罪行為人高度停泊價值，為隱匿不法資金的絕佳管道。本文爬梳產業常見疑似洗錢及資恐態樣後，認為「強化人壽保險公司與其他金融機構之防制洗錢及打擊資恐資訊交流機制」、「課予人壽保險公司間接辨識實質受益人之強制性義務」以及「就違反確認客戶身分程序之人壽保險公司人員，訂定合乎比例原則之過失行政責任」能有效抵減人壽保險業所受之洗錢及資恐風險。 According to Taiwan’s 2021 National ML/TF/PF Risk Assessment Report, life insurance companies are regarded as particularly vulnerable to the aforesaid risk. Indeed, life insurance products are of a unique category that allows for the accumulation and transaction of large amounts of cash or policy termination thereof. This provides offenders with great value for parking capital and thus makes an excellent channel for hiding illicit funds. After going over the common types of suspicious money laundering and terrorism financing transactions seen in the sectors, this study concludes that “bolstering the information exchange between life insurance companies and other financial institutions with regard to anti-money laundering and countering the financing of terrorism,” “imposing the mandatory obligation of indirect identification of beneficial owners on life insurance companies,” and “defining the negligent breach of duty in accordance with the principle of proportionality by the personnel of life insurance companies who fail to follow the protocol for verifying client identities” will prove effective in mitigating the risk of money laundering and terrorism financing faced by life insurance companies.

Although the Romanian legislation does not define the concept of tax evasion nor that of tax fraud, the specialized doctrine abounds in opinions regarding the extent and content of these concepts, some of them being of European inspiration. At the same time, European legislation has evolved in recent years from the European Commission Recommendation of 6 December 2012 on aggressive tax planning (2012/772/EU) and the Discussion Paper on the Recommendation on aggressive tax planning of the European Commission (Platform/006/2014), to a series of six directives on administrative cooperation in the field of taxation (Directive on Administrative Cooperation), which reflect the authorities’ need to have access to as much information as possible in order to be able to correctly calculate taxes and, in particular, tax on profits made by companies and, implicitly, to combat tax fraud and evasion. The European Commission recommends introducing clauses to exclude artificial agreements in the national tax laws of the Member States, i.e. commercial transactions lacking economic content. They aim to avoid taxation and generate some tax advantages. Therefore, the first directive in the series of 6 (DAC 1) introduced the automatic exchange of information of interest to tax authorities and the standards of tax transparency expanded more and more. The following directives include financial information in the reporting standard, then new concepts such as the anticipated individual tax solution and the advance pricing agreement, after which it moved to country by country reporting, and the DAC 5 includes the standards on authorities’ access to information in order to avoid money laundering. Thus, based on these directives, tax information regarding taxpayers from a certain country can circulate freely between EU tax authorities. Finally, DAC 6 (Directive 2018/822) establishes the rule of reporting cross border transactions at tax risk, as well as the requirement that not only taxpayers, but also certain third parties (or intermediaries) report to the tax authority information regarding tax risks from cross border transactions. This directive aligns the EU’s objectives with the OECD’s objectives, and on 1 September 2022, Romania published Order no. 2048, which implements the EU Directive on country by country reporting (2021/2101). Last but not least, this paper addresses the new concept of aggressive tax planning by identifying it either as a tax evasion instrument or even one of tax fraud, depending on the means used and the fraudulent results obtained, as well as that of fiscal risk analysis seen as a tool to combat aggressive tax planning and tax evasion.

Blockchain is a distributed ledger technology with multi-party consensus, traceability and tamper-proof, which provides a broad application prospect for constructing efficient, trusted and secure data sharing mechanism and optimizing business processes. However, when blockchain is in a stage of rapid development, how to realize cross-chain interaction of information and cross-chain transfer of value has become an urgent problem to be solved in the process of blockchain extension to depth. Firstly, based on the review of the existing research results, the concept of blockchain interoperability is proposed, and it is divided into five aspects: inter-chain interoperability, inter-layer interoperability, inter-fork interoperability, inter-slice interoperability and interoperability between on-chain and off-chain. Secondly, by sorting out the evolution and implementation of cross-chain operation of blockchain, and referring to the TCP/IP architecture, a cross-chain operation model is designed, and the main implementation steps are functionally described. Thirdly, in view of the current research status of cross-chain operation, four key technologies of cross-chain operation, including notary mechanism, side chain/relay, hash lock and distributed private key control, are selected for analysis. Then, combined with the technical characteristics and application scenarios, the application demonstration is highlighted, some typical cross-chain application projects are introduced, and the security of blockchain cross-chain operation is analyzed. Finally, the future development trend of blockchain interoperability and cross-chain technology is summarized and explored.

With the development of economic globalization, international tax problems such as international double taxation and international tax evasion continue to emerge, and global tax governance is receiving increasing attention and focus from the international community. This paper, based on the standard framework of information exchange in international tax law, provides a preliminary analysis of the effectiveness and function of international tax law. The linear transformation of the data input sequence leads to the acquisition of corresponding vector values, and the international tax law topic faceted tree is constructed based on the knowledge extraction results. Using the BERT model, the semantic information text matrix for international tax law is obtained. Extract and mark the relevant elements of the international tax law information exchange standard, combined with element feature marking. The extraction results are analyzed in terms of evolution and outcome: from 2008 to 2019, China signed the Convention and tax information exchange agreements with 33 and 10 countries, respectively, accounting for no more than 50% of the total. Between 0.0178 and 0.0187 is the size of the coefficient of the policy effect of information exchange agreements on cross-border tax avoidance of businesses. This means that it can stop businesses from avoiding cross-border taxes after the agreements go into effect, but it has a pretty small effect.

Background: The hospitality industry is experiencing new developmental opportunities after the coronavirus pandemic, such as the expansion of digital presence, the introduction of wellness offerings to cater to health-conscious guests, and a growing focus on local and sustainable tourism. However, despite these positive changes, we still lack knowledge on how hospitality workers can proactively adjust their work conditions to excel in their professional domain while also flourishing in their family domain. Thus, the current study proposed and examined how network crafting behaviors can have positive effects on hotel employees' work goal attainment and work-to-family facilitation. Based on the affectivity theories and the social cognitive theory, we examined the mediating roles of positive affect and information exchange on the relationship between network crafting behaviors and work goal attainment and work-to-family facilitation. Methods: We collected data from three 5-star hotels in Jinan, China. We sent out the surveys in three waves to avoid the common method bias. We obtained 199 valid responses in total in three waves and entered them into the data analysis. Structural equation modeling was conducted to examine our hypotheses. Results: We found that network crafting was positively related to hotel employees' work goal attainment and work-to-family facilitation. We also confirmed the mediating roles of positive affect and information exchange in this relationship. Conclusion: We revealed a dual process of network crafting -- that is, a positive affective process and an information exchange process. We contribute to the social network and networking literature by highlighting an optimization-oriented networking strategy, rather than one simply maximizing networks. We enrich the work-family enrichment literature by suggesting an effective behavioral strategy that can transmit the resources and gains from one domain to the other domain. [ABSTRACT FROM AUTHOR]

In New Zealand egg donation is identity-release, and donors may be known to recipients, e.g. family members/friends, or previously unknown e.g. clinic-recruited or sourced through advertising. In the case of unknown donors, New Zealand practice allows donors and recipients to meet face-to-face prior to donation in a joint counselling meeting. While contact details may not necessarily be exchanged in counselling, information-exchange and contact expectations are usually addressed. In previous papers, we explored donors' motivations and experiences of donation. In this paper, we explore donors' ideas around their role in relation to the donor-conceived person (DCP) and their expectations and experiences of information-exchange and contact. While donors did not see themselves as parents and were aware of appropriate boundaries, they described a sense of ongoing connection to DCP, often framing this in extended family terms. They desired to be kept informed about DCP, considered themselves 'on standby' for information requests or in-person contact and valued the opportunity for connection between their children and DCP. Donors were, however, cognisant of the limits to their ability to ensure information-exchange and contact and sometimes struggled with their perceived disempowered position. Meeting prior to donation may both clarify and reinforce expectations of information-exchange and contact. [ABSTRACT FROM AUTHOR]

AbstractAs an emerging collaboration platform based on web 2.0 technologies, enterprise social media can provide opportunities and challenges for information acquisition and creativity development. However, existing research on the ways in which enterprise social media use affects employee creativity from both internal and external team perspectives is rather limited. Using communication visibility theory (CVR), this paper proposes a research model for investigating the relationship between enterprise social media (ESM) usage and employee creativity. Drawing on an analysis of 218 employees’ data, this study found that ESM, when used for both work and social purposes, has a positive effect on internal information exchange within teams and external knowledge acquisition across teams, which further contributes to employee creativity. Innovative culture can weaken the relationship between work-related ESM usage and internal team information exchange, and strengthen the relationship between social-related ESM usage and internal team information exchange. The findings suggest means of using enterprise social media for specific purposes to increase creativity and innovation in organizations. [ABSTRACT FROM AUTHOR]

The article investigates the development of software services providing automated analysis of qualitative indicators of the publication activity of employees of a scientific organization. The subject of the study is the approaches and methods that make it possible to implement the interaction of information systems of an organization with external bibliometric databases. The information extracted can be used both in the processes of the internal activities of the organization to accumulate data on publication performance and to generate reports on ongoing projects and prepare documents for seminars, conferences, and competitions. The article discusses the possibilities of interaction with databases: Russian Science Citation Index, Web of Science, and Scopus. [ABSTRACT FROM AUTHOR]

Environmental protection and sustainable development have become the consensus of all countries in the world. Enterprises must pay attention to the impact on the environment in their operations. Therefore, the selection of green suppliers has become a crucial issue for companies. Supplier selection is a dynamic and complex multi-attribute group decision-making process. The decision results have the tripartite characteristics of "accepted", "rejected" and "pending further investigation", and experts need to constantly negotiate in the decision-making process to achieve consensus. In view of the above characteristics, this study constructs a sequential group three-way decision making (TWDM) method to support green supplier selection. Firstly, we review the existing literature on the evaluation criteria and selection methods of green suppliers. In this process, we construct an evaluation attribution system including the following four aspects: product formation, service level, development capability, and green level. Secondly, combining with the sequential and group characteristics of decision making, we propose a multiple-attribute sequential group TWDM method based on a multi-level granularity structure. The weight of each decision maker is determined by his influence weight and interval-valued intuitionistic fuzzy entropy weight. The attribute weight is determined by entropy weight and subjective weight. By using the VIsekriterijumska Optimizacija I Kompromisno Resenje (VIKOR) method improved by grey relation analysis (GRA), we calculate conditional probabilities. Since the cumulative prospect theory can reflect the risk attitude of decision makers, we apply it to calculate the decision thresholds. Finally, we apply a case of Q automobile manufacturer to verify the effectiveness, applicability and feasibility of the method. The innovation of this study is to construct social networks at each granularity level and introduce an expert information exchange model to promote group consensus. The sequential group TWDM method provides a new reference and idea for the selection of green suppliers. [ABSTRACT FROM AUTHOR]

Technology drives innovation and reform in hospitality education, and Facebook has become a popular educational tool to facilitate students' classroom interactions. Understanding hospitality students' attitudes toward Facebook teaching interventions is important. Based on a survey of 289 undergraduate hospitality students, first, we expand the scope of the technology acceptance model (TAM) in this study, which integrates the two factors of social interaction and information exchange into the research structure. Second, this study also proposes a new moderated mediation model to account for the internal mechanism underlying Taiwanese undergraduate hospitality students' acceptance of Facebook teaching interventions in terms of perceived usefulness and ease of use. We illuminate the foundation of the application of Facebook media technology to teaching in hospitality higher education. The theoretical contributions and educational implications of this research are also discussed. [ABSTRACT FROM AUTHOR]