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    THE HISTORY OF THE SYRIAN CITY OF MANBIJ FROM THE ISLAMIC CONQUEST TO THE OTTOMAN CONQUEST

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    This study provides a comprehensive examination of the history of the city of Manbij, located in the northeastern part of Aleppo Governorate on the banks of the Euphrates River, which has served across the ages as a prominent cultural, religious, and economic center. The research traces the city’s origins to the Hittite period in the second millennium BCE, highlighting the multiplicity of its names and their transformations under successive ruling powers, as well as its distinctive geographical position that rendered it a strategic hub for trade, agriculture, and military defense. The study further emphasizes Manbij’s religious significance as a sacred city in antiquity, and its military role following the Islamic conquest, when it became one of the most important frontier fortresses of the Islamic state. It also explores the city’s status under the rule of the Rightly Guided Caliphs, the Umayyads, and the Abbasids, with particular attention to the architectural and administrative flourishing of the early Abbasid era and the political instability of the later Abbasid period. Moreover, the research examines the incorporation of Manbij into the Ottoman Empire, which resulted in administrative reorganization and remarkable social diversity that fostered a model of coexistence among various ethnic groups. The study concludes that Manbij has historically represented a unique paradigm of cultural, religious, and economic interaction, despite the challenges and conflicts it has faced

    FACTORS INFLUENCING ON TRAINING QUALITY FOR CIVIL SERVANTS

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    Improving the quality of training and professional development for civil servants is an urgent requirement in the context of administrative reform and building a professional and modern public service in Vietnam. The purpose of this study is to analyze the influence of training program content and the competence of instructors and trainees participating in training and refresher courses on the quality of civil servant training and professional development. Data was collected through questionnaire surveys of trainees participating in civil servant training and professional development courses and analyzed using quantitative methods with a multiple linear regression model. The validation results show that the research model fully meets the regression assumptions, and there is no multicollinearity or residual autocorrelation. The R² coefficient of determination is 0.654, indicating that the independent variables explain 65.4% of the variation in training and professional development quality. The standardized regression results show that three factors have a positive and statistically significant influence, with the competence of the teaching staff having a stronger influence than trainees and the content of the training and professional development program. Based on these research results, the paper proposes several implications to improve training programs, enhance the competence of lecturers, and enhance the capacity of trainees participating in training and professional development courses, thereby contributing to improving the quality of training and professional development for civil servants in the current period. This article also serves as a valuable reference for public institutions and civil servants

    FRAUD EXCEPTION IN DOCUMENTARY CREDITS UNDER EGYPTIAN AND JORDANIAN LAW

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    This study examines the fraud exception in documentary credits under Egyptian and Jordanian law, focusing on its role as a limitation to the principle of autonomy that governs letters of credit. Documentary credits are designed to ensure certainty and efficiency in international trade by obligating banks to deal exclusively with documents rather than the underlying transaction. However, allegations of fraud challenge this principle and raise complex legal and procedural questions. The research aims to analyze the legal foundations, scope, and practical application of the fraud exception in both jurisdictions, highlighting similarities and differences in statutory provisions, judicial approaches, and available remedies. Adopting a qualitative doctrinal methodology supported by comparative legal analysis, the study examines relevant commercial and civil legislation, judicial decisions, and international banking rules, particularly the Uniform Customs and Practice for Documentary Credits (UCP 600). The findings reveal that neither Egyptian nor Jordanian law expressly regulates fraud in documentary credits, leading courts to rely on general principles of fraud, civil law doctrines, and international commercial customs. The study concludes that while both legal systems recognize the necessity of the fraud exception to prevent abuse, the absence of clear statutory regulation results in legal uncertainty. Accordingly, the research proposes interpretive guidelines to enhance legal predictability and balance commercial certainty with fraud prevention.Este estudo analisa a exceção de fraude nos créditos documentários à luz do direito egípcio e do direito jordaniano, destacando o seu papel como limitação ao princípio da autonomia que rege as cartas de crédito. Os créditos documentários constituem um instrumento essencial do comércio internacional, ao garantirem segurança e previsibilidade nos pagamentos mediante a estrita observância dos documentos apresentados. Todavia, a alegação de fraude desafia esse princípio e levanta questões jurídicas e processuais complexas. O objetivo da pesquisa é examinar os fundamentos jurídicos, o alcance e a aplicação prática da exceção de fraude em ambos os ordenamentos, evidenciando convergências e divergências legislativas e jurisprudenciais. Adota-se uma metodologia qualitativa de natureza dogmática, apoiada na análise jurídica comparada, com base na legislação comercial e civil pertinente, na jurisprudência e nas regras bancárias internacionais, em especial a Uniform Customs and Practice for Documentary Credits (UCP 600). Os resultados demonstram que nem o direito egípcio nem o jordaniano regulam expressamente a fraude nos créditos documentários, levando os tribunais a recorrer a princípios gerais do direito civil e a costumes comerciais internacionais. Conclui-se que, embora a exceção de fraude seja reconhecida como necessária para evitar abusos, a ausência de regulamentação específica gera incerteza jurídica, exigindo diretrizes interpretativas mais claras para equilibrar a segurança comercial e a prevenção da fraude

    PERCEPCIÓN DOCENTE SOBRE COMPRENSIÓN LECTORA MEDIADA POR INTELIGENCIA ARTIFICIAL EN CONTEXTOS DE SOBRECARGA LABORAL: ESTUDIO CUANTITATIVO EN EDUCACIÓN BÁSICA

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    Objetivo: Analizar la percepción docente sobre la comprensión lectora mediada por inteligencia artificial en contextos de sobrecarga laboral en instituciones de educación básica. Metodología: Estudio cuantitativo, no experimental, transversal y correlacional realizado con 150 docentes de educación básica en Pisco, Perú, durante 2025. Se aplicaron tres instrumentos validados mediante juicio de expertos y análisis de confiabilidad: Escala de Sobrecarga Laboral Docente (α=0.92), Cuestionario de Percepción sobre Comprensión Lectora Mediada por IA (α=0.89) y Escala de Actitudes hacia la Tecnología Educativa (α=0.91). Los datos se analizaron mediante estadística descriptiva, correlación de Spearman y regresión múltiple con SPSS v.28. Resultados: El 68.7% de docentes reportó sobrecarga laboral alta, con promedios de 52.3 horas semanales de trabajo. Se identificó correlación positiva moderada entre sobrecarga laboral y percepción negativa hacia la IA educativa (rho=0.54, p<0.001). La dimensión "carga administrativa" explicó el 31.2% de la varianza en la resistencia tecnológica. Los docentes con menor sobrecarga mostraron actitudes significativamente más favorables hacia herramientas de IA para comprensión lectora (U=1234.5, p=0.002). Conclusiones: La sobrecarga laboral constituye un predictor significativo de la percepción docente negativa hacia la mediación tecnológica en comprensión lectora. Se requieren políticas institucionales que reduzcan la carga administrativa y fortalezcan la capacitación docente en tecnologías educativas emergentes

    DOES BEING GREEN PAY OFF? THE ROLE OF ESG PERFORMANCE AND CARBON INTENSITY IN SHAPING GREEN BOND FINANCING AMONG ASIAN FIRMS

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    Climate change has intensified the need for financial innovation to support sustainable transitions. Green bonds have emerged as key instruments to fund low carbon investments and promote environmental accountability. This study investigates how environmental, social, and governance (ESG) performance and carbon emission intensity affect the proportion of green bonds issued by Asian firms from 2019 to 2023. Results show that ESG score is negatively correlated with the proportion of green bonds, meaning that companies with higher sustainability credibility are less dependent on external green financing. Carbon emission intensity is positively associated with green bond proportion, indicating that firms with higher indirect emissions are more likely to use green bonds to demonstrate environmental commitment and enhance legitimacy. From sub-sample ASEAN and non-ASEAN firms highlight the role of institutional contexts in shaping sustainable finance adoption. These findings contribute by reinterpreting signaling theory and legitimacy theory within the Asian context, showing that firms with high ESG credibility refrain from costly green bond signaling due to established reputation, while firms with higher carbon emission intensity actively issue green bonds as legitimacy tools to maintain social and investor acceptance

    Teste LEE: Adaptação e Ampliação de Normas Equatorianas

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    El estudio se centró en la ampliación y adaptación de los baremos del instrumento de evaluación LEE de lectura y escritura en Ecuador. De modo que el principal objetivo se centró en la obtención de la validación psicométrica de la prueba y en la construcción de normas para la Educación General Básica. En el estudio se utilizó un diseño de tipo no experimental, descriptivo y de corte transversal. La población objeto de estudio, compuesta por 611 niños y niñas de 6 a 11 años, se distribuyó de forma equitativa por sexo y nivel escolar. Se diseñaron y aplicaron cuatro versiones para la construcción del instrumento: prepiloto, piloto, test-retest y definitiva, a la que se le realizaron análisis de fiabilidad (Alfa de Cronbach, Kuder-Richardson, test-retest) y validez (métrica, criterio, externo y rendimiento académico), entre otros. Se encontró que la mayoría de las subpruebas contenían coeficientes de validez y consistencia alineados a las expectativas teóricas. En consecuencia, el test LEE constituye en la actualidad un instrumento que puede ser considerado como válido y confiable para la evaluación de los procesos de lectura y escritura en Ecuador; además, se obtuvieron baremos normativos para su uso en el país.El estudio se centró en la ampliación y adaptación de los baremos del instrumento de evaluación LEE de lectura y escritura en Ecuador. De modo que el objetivo principal se centró en la obtención de la validación psicométrica de la prueba y en la construcción de normas para la Educación General Básica. En el estudio se utilizó un diseño no experimental, descriptivo y de corte transversal. La población objeto de estudio, compuesta por 611 niños y niñas de 6 a 11 años, se distribuyó de forma equitativa por sexo y nivel escolar. Se diseñaron y aplicaron cuatro versiones para la construcción del instrumento: prepiloto, piloto, test-retest y definitiva, a la cual se le realizaron análisis de fiabilidad (Alfa de Cronbach, Kuder-Richardson, test-retest) y de validez (métrica, criterio, externa y de rendimiento académico), entre otros. Se encontró que la mayoría de las subpruebas contenían coeficientes de validez y consistencia alineados a las expectativas teóricas. En consecuencia, el test LEE constituye actualmente un instrumento válido y confiable para la evaluación de los procesos de lectura y escritura en Ecuador; además, se obtuvieron baremos normativos para su uso en el país.O estudo concentrou-se na ampliação e adaptação das normas do instrumento de avaliação de leitura e escrita LEE no Equador. Assim, o objetivo principal foi obter a validação psicométrica do teste e a construção de normas para a Educação Geral Básica. Utilizou-se um delineamento não experimental, descritivo e de corte transversal. A população do estudo foi composta por 611 crianças de 6 a 11 anos, distribuídas de forma equitativa por sexo e nível escolar. Foram concebidas e aplicadas quatro versões para a construção do instrumento: pré-piloto, piloto, teste–reteste e definitiva. Nesta última, realizaram-se análises de fidedignidade (alfa de Cronbach, Kuder–Richardson, teste–reteste) e de validade (métrica, de critério, externa e de desempenho acadêmico), entre outras. Verificou-se que a maioria das subprovas apresentou coeficientes de validade e consistência alinhados às expectativas teóricas. Em consequência, o teste LEE constitui atualmente um instrumento válido e confiável para a avaliação dos processos de leitura e escrita no Equador, além de terem sido obtidas normas padronizadas para seu uso no país

    TRANSFORMING ENTREPRENEURIAL RESOURCES INTO PERFORMANCE: THE MEDIATING ROLES OF ENTREPRENEURIAL ORIENTATION AND ENTREPRENEURIAL BEHAVIOR IN SOCIAL BUSINESS CONTEXTS

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    Social businesses provide market-based mechanisms to address social challenges, particularly in developing economies where entrepreneurship is promoted as a tool for poverty alleviation. Type II social businesses operate by optimising available resources to enable marginalised individuals to run micro-scale enterprises that fulfil their socially defined needs. This study examines how internal resources at the individual level namely entrepreneurial competencies, digital technology application, attitudes, religiosity, and capital availability influence the performance of Type II social businesses through organisational-level internal resources that are appropriate to micro-scale enterprises, specifically Individual Entrepreneurial Orientation (IEO) and entrepreneurial behaviours (EB). Drawing on the Resource-Based View (RBV), the study conceptualises IEO and EB as organisational mechanisms through which individual-level resources are transformed into financial and non-financial performance outcomes within the context of Type II social businesses. Data were collected through surveys from participants in one of the zakat-based entrepreneurship programmes in Malaysia and analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The findings reveal that IEO and EB significantly enhance non-financial performance, while financial performance is only weakly influenced. Entrepreneurial competencies indirectly affect non-financial outcomes through IEO, whereas religiosity shapes non-financial performance through EB. These results highlight that marginalised entrepreneurs leverage individual-level intangible resources through simple yet effective organisational practices to achieve meaningful socio-economic outcomes, prioritising non-financial indicators such as self-esteem and self-actualisation over financial gains. This study contributes to the social entrepreneurship literature by extending the RBV to account for multi-level internal resources in marginalised micro-enterprise and poverty alleviation contexts

    FORMATION OF KYRGYZ STATEHOOD (HISTORICAL AND LEGAL ANALYSIS)

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    The study of historical and legal aspects of the formation of statehood are the most pressing issues of modern jurisprudence. Identification of the causes and conditions of the formation of statehood allows us to generalize the most typical theories of the emergence of the state. The formation of Kyrgyz statehood has a longer historical basis. But the legal registration as a state can be attributed to the beginning of the 20th century. The purpose of the study is to study the objective and subjective factors of the formation of an independent state, identifying the most significant characteristics of the formation of Kyrgyz statehood. The scientific novelty of the study lies in the fact that the analysis made it possible to identify the most significant characteristics of the formation of Kyrgyz statehood in the context of historical and legal aspects

    TAXPAYER COMPLIANCE WITH TAX COLLECTION IN INDONESIA: ANALYSIS OF FACTORS AND IMPACT

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    Taxes are mandatory contributions from the public to the state treasury as regulated by law, so that their collection is compulsory and does not provide direct compensation to the payer. Meanwhile, taxpayer compliance is the action of taxpayers in fulfilling their tax obligations as regulated by law and following the regulations that apply in the country. The purpose of this scientific article is to determine the effect of taxpayer compliance on tax collection in Indonesia. This study uses a juridical-normative method with primary and secondary data sources. The analysis is conducted descriptively and qualitatively through theme grouping, data classification, and interpretation of legal meanings in a social context to obtain a comprehensive understanding of the issues under review. The results of the study show that tax awareness, tax knowledge, the quality of fiscal services, tax morality, and the application of sanctions have a significant effect on the level of taxpayer compliance. In addition, a high level of compliance can increase the efficiency of tax collection and optimize state revenue

    EXPLORING THE POSITIVE OUTCOMES OF TALENT MANAGEMENT: A CASE STUDY OF THE HOSPITALITY SECTOR IN GHANA

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    The study sought to find out whether talent management has a positive impact on competitive advantage, sustainable employment and employee retention in the hospitality industry of Ghana. The study utilised the triangulation mixed method technique which involves collecting both quantitative and qualitative data and analysing to improve the validity and reliability of the findings.  Observation and online interviews were conducted to elicit responses to the research questions from fifteen participants purposively selected from the Kumasi Metropolis and the Bolgatanga Municipality. Although the research revealed that talent management is not widely practiced in the hospitality industry in Ghana, majority of the respondents indicated that talent management in the hospitality industry could significantly improve employee retention, enhance competitiveness and sustainable employment. It has been observed that the hospitality industry in Ghana is dominated by micro, small and medium size enterprises which cannot afford the services of highly skilled personnel. For operators in the hospitality industry to be able to benefit from talent management, the study recommended that the operators in the industry should collaborate and engage the services of external consultants to train and manage their personnel

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