Materiality Level in the Audit of Financial Statements and Its Impact on the Auditor's Professional Judgment by Yuliia Ostapenko

“…The article reveals approaches to assessing the materiality level in an audit based on an analysis of the provisions of international auditing standards. It was revealed that the complexity of determining materiality lies in that each user has their own interests, which determine what material is to them in the financial information received. …”
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Regimes of dispositivity in the legal regulation of contractual relations by Yu. I. Chalyі

“…The contractual relationship "entrepreneur - entrepreneur" requires the highest possible degree of discretionary provisions of the legislation governing these relations, but the freedom of contract in such relations may be limited based on the need to maintain public order, public morality, restrain monopoly, protect third parties from negative externalities arising from certain types of economic activity. …”
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The obligation of adult children to take care of their incapacitated parents: form and methods of fulfillment by Perepolkin S.

“…Practical significance. The provisions outlined in the article can be used in further scientific research, legal practice, and educational processes.…”
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Dynamic and efficient vehicular cloud management scheme with privacy protection by Min XIAO, Tao YAO, Yuanni LIU, Yonghong HUANG

“…The vehicular cloud (VC) formed by vehicles is used for localization processing and consumption of traffic sensing data to achieve timely intelligent traffic management.The vehicle cloud is highly dynamic, self-organizing and timely, in which the identity and location privacy of vehicle users need to be protected as this poses challenges to the vehicular cloud management.A dynamic and self-organizing vehicle cloud management scheme based on the asymmetric group key agreement protocol was designed, where the vehicle cloud is automatically formed through the self-organized group key agreement of vehicles.The group key was used to control the provision and access of vehicle cloud services, and the dynamic management of the vehicle cloud was implemented through group key update.The scheme used traceable one-time pseudonym technology to achieve anonymous authentication and conditional privacy protection of vehicle users, and the group key agreement stage only included one bilinear pair operation to achieve high efficiency.In addition, the key negotiation and update process used lightweight signatures, supporting batch verification, to achieve efficient message source authentication and integrity authentication.Then the security and efficiency of vehicle cloud communications in the self-organizing environment can be ensured.The dynamic key update mechanism of the key agreement protocol realized the dynamic joining or exiting of vehicles in the vehicle cloud, adapting to the dynamic characteristics of the vehicle cloud.Under the random oracle model and the difficult assumption of the inverse computational Diffie Hellman (ICDH) problem, it was proved that the asymmetric group key agreement scheme satisfied the selective-plaintext security.The security analysis shows that the scheme can protect the identity and location privacy of vehicle users, realize the legal tracking of malicious vehicles, and ensure the confidentiality, integrity and anti-counterfeiting of communications, as well as the forward security of vehicle cloud dynamic management.The performance comparison analysis shows that this scheme has certain advantages in communication and computing efficiency under the condition of the same function and security level.…”
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Purposefulness and spontaneity as properties of self-organization of thinking by Denis F. Dautov, Alla K. Belousova

“…It is proposed to use a number of general provisions of self-organization theories to describe the processes and structures of thinking. …”
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EFFECT OF LEMON AROMATHERAPY IN PREGNANT WOMEN ON EMESIS GRAVIDARUM: A LITERATURE REVIEW by Rizeki Dwi Fibriansari, Nurul Hayati

“…This will stimulate the release of the beta-endorphin hormone to reduce the production of vomiting stimuli so that complaints of emesis gravidarum can be reduced. Conclusions: The provision of lemon aromatherapy given to pregnant women who experience mild to moderate emesis gravidarum can have an effect in the right way and technique. …”
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Exploring the psychological impact of working during COVID-19 on medical and nursing students: a qualitative study by Ruth Riley, Louise Griffin

“…To inform recommendations for the provision of future student well-being support.Design An interpretative qualitative, semistructured interview study employing maximum variation sampling, snowball sampling and a thematic analysis.Setting A large West Midlands (UK) university with medical and nursing undergraduate and postgraduate programmes. …”
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Application of electric boilers for water apartment heat supply by A. L. Toropov

“…Apartment heat supply refers to the provision of heat to the heating, ventilation and hot water supply systems of apartments. …”
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CORRELATION BETWEEN MATERNAL EDUCATION AND EMPLOYMENT STATUS WITH EXCLUSIVE BREASTFEEDING HISTORY by Anggraini Dyah Setiyarini, Dwi Margareta Andini

“…These two factors affect the provision of exclusive breastfeeding to infants. Given the foregoing context, the study's goal was to discover how a mother's job description affected her history of exclusive breastfeeding. …”
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Some Aspects of Legal Regulation of the Dismissal from Work: Features, Types and Social Guarantees by S. M. Bortnyk

“…The problem of dismissal from work in labor law has not been studied enough. A number of provisions regulating the relationship that has developed in case of dismissal are scattered across various regulatory acts. …”
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Screening for Hypertension in adolescents living with HIV: Protocol for a cluster randomized trial to improve guideline adherence. by Raphael Adu-Gyamfi, Juliana Enos, Kwame Yeboah, Veronika Shabanova, Nicola Hawley, Deda Alangea Ogum, Adwoa Agyei Nkansah, Elijah Paintsil, Kwasi Torpey

“…This will include orientation on hypertension risk among ADLHIV, provision of job aids and pediatric sphygmomanometers. …”
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Specific features of the regulatory definition of incentive criminal sanctions for criminal offences and the ways to improve their application by A. S. Kobzina

“…The suggested proposals may be considered in the course of rule-making and, if enshrined in the CC of Ukraine, will contribute to more efficient application of incentive provisions and achievement of the purpose of their application. …”
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Peculiarities of construction of local self-government models in the modern slavic states by A. Djordjević, A. Seregin, M. Cherkasova, I. Milkina

“…The aim of the study is to identify specific features and common approaches to the construction of local self-government system, based on the analysis of the practice of local self-government institutions of the Slavic States and the provisions of the Constitutions of the Republic of Serbia, the Republic of Poland, the Czech Republic, the Slovak Republic, Ukraine, the Republic of Croatia, the Russian Federation, etc.The organizational forms of local self-government and the particularities of the implementation of local issues, taking into account national traditions, – have been analyzed. …”
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Availability of caregiver-friendly workplace policies (CFWPs): an updated international scoping review protocol by Allison Williams, Reed Ciarloni

“…This review will include literature (peer-reviewed and grey) published between 1 May 2019 and 31 May 2023, in the English language, that discuss the provision of unpaid care to older adults; workplaces deemed caregiver and/or family friendly related to CFWPs and explicit identification of the workplace/organisation by name. …”
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Dogmatic Construction of Universal Legal Succession in the Field of Inheritance Law by O. Ye. Kukharyev

“…The integrity of the construction of universal hereditary legal succession is ensured by a set of the following factors: 1) the succession passes to lawful heirs unchanged as a cohesive whole, with all the methods of provision and the burdens imposed on it; 2) immediacy, which is manifested in the fact that the lawful heir acquires the succession directly from the ancestor without prior transfer to third parties; 3) the uniqueness of the transfer of the succession to lawful heirs from the time of its opening, regardless of the time of acceptance and state registration; 4) the rights and obligations that belonged to the ancestor are transferred to lawful heirs in the same form in the composition, volume and value, which existed at the time of the opening of the succession; 5) conclusiveness and unconditionalness of the acts of the succession’s acceptance and refusal of its acceptance. …”
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A scoping review of the role of HIV-related stigma and discrimination in noncommunicable disease care. by Melissa A Stockton, Kayla Giger, Laura Nyblade

“…HIV remains a stigmatized condition and the role of HIV stigma in the provision of NCD care is not well understood.<h4>Methods</h4>We conducted a scoping literature review of both peer reviewed and grey literature to identify evidence of the role of HIV stigma in the NCD-care continuum (prevention, diagnosis, care seeking, retention in care, and adherence to treatment of NCDs). …”
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Prevalence and Risk Factors of Medication Errors in Enteral Tube Feeding Among ICU Patients: A Comprehensive Cross-Sectional Analysis by Mansooreh Asghari-Varzaneh, Shirinsadat Badri, Shadi Farsaei

“…The study assessed the method of oral drug administration, verified the correctness of drug prescriptions, investigated errors in drug provision and administration, and monitored patients for possible side effects of these errors. …”
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Digital empowerment in nursing: A cross-sectional exploration of digital competencies in healthcare services among nurses by Dipali Dumbre, Sheela Upendra, Shital Waghmare, Betsy Sara Zacharias, Pratik Salve

“…By improving the accessibility of health information and streamlining service provision, technology plays a crucial role in advancing healthcare. …”
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The target of a crime under the Article 330 of the Criminal Code of Ukraine by V. Yu. Boichuk

“…The author has grounded the expediency of expanding its content by supplementing other types of official information, namely, disclosing the organization procedure, tactics and methods of conducting operative and search, counterintelligence operations, the number of employees of these units, their technical provision, etc.…”
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Energy Use and Demand Prediction Using Time-Series Deep Learning Forecasting Techniques: Application for a University Campus by Bivin Pradeep, Parag Kulkarni, Farman Ullah, Abderrahmane Lakas

“…Furthermore, catering to the energy demand requires appropriate provisioning with significant costs associated with energy procurement on-demand. …”
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