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CYBERSECURITY, SOVEREIGNTY, AND INTERNATIONAL LAW: NORMATIVE CHALLENGES IN THE DIGITAL AGE
Get PDFCyber operations now occupy a central position in strategic competition, yet international law continues to face persistent normative uncertainty regarding sovereignty, prohibited intervention, use of force, attribution, and permissible countermeasures. This article examines the sovereignty debate in cyberspace and argues that the primary challenge is not the absence of applicable law but the lack of shared interpretive consensus and operational thresholds. Drawing on the UN process on responsible state behaviour, the law of state responsibility, and the Tallinn Manual’s restatement approach, the study maps the principal legal tests invoked by states—sovereignty, due diligence, non-intervention, use of force or armed attack, and countermeasures—and analyzes how core technical characteristics of cyberspace complicate their application. Methodologically, the article combines doctrinal legal analysis with structured qualitative illustration drawn from widely discussed incident types, including industrial disruption malware and supply-chain compromise. The findings identify three recurring normative gaps: disagreement over the legal status of sovereignty, inconsistent thresholds for coercion and effects, and underdeveloped evidentiary standards for attribution. The article concludes by proposing incremental pathways for legal stabilization aimed at enhancing predictability and restraint in the cyber domain.Las operaciones cibernéticas ocupan actualmente una posición central en la competencia estratégica internacional, mientras que el derecho internacional continúa enfrentando una persistente incertidumbre normativa en relación con la soberanía, la intervención prohibida, el uso de la fuerza, la atribución y las contramedidas permisibles. Este artículo examina el debate sobre la soberanía en el ciberespacio y sostiene que el principal desafío no radica en la ausencia de normas jurídicas aplicables, sino en la falta de consensos interpretativos y de umbrales operativos compartidos. A partir de los procesos de las Naciones Unidas sobre el comportamiento responsable de los Estados, del derecho de la responsabilidad internacional y del enfoque sistematizador del Tallinn Manual, el estudio identifica los principales criterios jurídicos invocados por los Estados—soberanía, debida diligencia, no intervención, uso de la fuerza o ataque armado y contramedidas—y analiza cómo las características técnicas del ciberespacio dificultan su aplicación. Metodológicamente, el artículo combina el análisis jurídico-dogmático con ilustraciones cualitativas estructuradas basadas en tipos de incidentes ampliamente discutidos. Los hallazgos revelan tres vacíos normativos recurrentes: la falta de consenso sobre el estatuto jurídico de la soberanía, la inconsistencia en los umbrales de coerción y efectos, y la debilidad de los estándares probatorios de atribución. El artículo concluye proponiendo vías incrementales para la estabilización jurídica en el ámbito cibernético.As operações cibernéticas ocupam atualmente uma posição central na competição estratégica internacional, enquanto o direito internacional continua a enfrentar incertezas normativas persistentes relacionadas à soberania, à intervenção proibida, ao uso da força, à atribuição e às contramedidas admissíveis. Este artigo examina o debate sobre a soberania no ciberespaço e sustenta que o principal desafio não reside na ausência de normas jurídicas aplicáveis, mas na falta de consensos interpretativos e de limiares operacionais compartilhados. Com base nos processos das Nações Unidas sobre o comportamento responsável dos Estados, no direito da responsabilidade internacional do Estado e na abordagem sistematizadora do Tallinn Manual, o estudo identifica os principais testes jurídicos invocados pelos Estados—soberania, devida diligência, não intervenção, uso da força ou ataque armado e contramedidas—e analisa como as características técnicas do ciberespaço dificultam sua aplicação. Metodologicamente, o artigo combina análise jurídico-dogmática com ilustrações qualitativas estruturadas baseadas em tipos de incidentes amplamente discutidos. Os resultados identificam três lacunas normativas recorrentes: a divergência quanto ao estatuto jurídico da soberania, a inconsistência nos limiares de coerção e efeitos, e a fragilidade dos padrões probatórios de atribuição. O artigo conclui propondo caminhos incrementais para a estabilização jurídica no domínio cibernético
INTEGRATİNG URBAN GREEN AND CREATİVE SPACE DESİGN İN ENHANCİNG COMMUNİTY-BASED CULTURAL TOURİSM İN YOGYAKARTA
Get PDFThe development of community-based cultural tourism is a crucial strategy for sustainable urban development, particularly in a cultural city like Yogyakarta. This article aims to analyze the integration of Green and Blue Open Spaces with community-based urban creative spaces to support inclusive and sustainable cultural tourism. This study uses a qualitative approach with a case study method on the Sayidan Alley activity in Sayidan Village, Yogyakarta City. Data were obtained through field observations, documentation, and literature review. The analysis shows that the integration of open spaces with community-based creative activities can transform marginal areas into productive public spaces, strengthen local cultural identity, and encourage the growth of the community\u27s creative economy. However, this study also identified conceptual and practical challenges, particularly related to the sustainability of spatial management, the potential for cultural commodification, and the risk of social exclusion if the tourism approach is too event- and visual-aesthetic-oriented. Therefore, this article emphasizes the importance of strengthening the role of the community as the primary actor, providing long-term institutional support, and policies that ensure spatial equity in the development of urban creative spaces. The integration of open spaces and creative spaces is positioned not only as a tourism instrument but also as a strategy for community empowerment and local cultural preservation
HUMAN RIGHTS IN THE ERA OF SPACE EXPLORATION: LEGAL FRAMEWORKS
Get PDFAs commercial space activities surge and plans for permanent extraterrestrial settlements advance, a critical gap has emerged in international law: the absence of enforceable human rights protections for individuals operating beyond Earth. This article examines whether existing international human rights treaties apply extraterritorially to outer space and what obligations exist for states and private actors under current space law. Through doctrinal legal analysis of international treaties, case law, and scholarly commentary, this research reveals that while foundational space law instruments—including the Outer Space Treaty (1967), the Rescue Agreement (1968), and the Moon Agreement (1979)—establish principles of peaceful cooperation and state responsibility, they lack explicit human rights protections essential for addressing contemporary challenges. These challenges include labor rights for space workers, equitable resource allocation, corporate accountability, and protection against exploitation in isolated extraterrestrial environments. Drawing on extraterritorial human rights jurisprudence, particularly from the European Court of Human Rights in Al-Skeini v United Kingdom and the International Court of Justice\u27s advisory opinions, this article argues that human rights obligations follow states beyond terrestrial boundaries wherever they exercise effective control or authority. The article proposes concrete legal reforms, including amendments to existing space treaties, establishment of a UN Human Rights in Space Commission, and development of a Space Human Rights Convention to ensure that fundamental dignities, freedoms, and protections recognized on Earth extend equally to orbit, the Moon, and Mars
THE IMPACT OF ACCOUNTING KNOWLEDGE, EDUCATION LEVEL, AND BUSINESS SCALE ON ACCOUNTING INFORMATION UTILIZATION: EVIDENCE FROM AN ENVIRONMENTAL UNCERTAINTY CONTEXT
Get PDFThis study aims to investigate the impact of accounting knowledge, education level, and business scale on the utilization of accounting information, with environmental uncertainty serving as a moderating factor. The population consisted of 954 MSME respondents across Indonesia, selected using random sampling. Data were collected via questionnaires and analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). The results demonstrate that accounting knowledge, education level, and business scale significantly affect the use of accounting information. Additionally, environmental uncertainty significantly moderates the relationships between accounting knowledge, education level, business scale, and the utilization of accounting information. This study provides actionable insights for MSME owners and policymakers. Enhancing accounting and education knowledge among MSME operators, as well as supporting business scaling, can improve the effective use of accounting information systems, especially under conditions of environmental uncertainty. This can lead to better decision-making, improved financial management, and increased MSME resilience in volatile markets. The novelty of this research lies in its integration of environmental uncertainty as a moderating factor, offering a nuanced understanding of how contextual dynamics influence accounting information use in Indonesian MSMEs.Resumo
Este estudo tem como objetivo investigar o impacto do conhecimento contábil, nível de educação e escala de negócios na utilização de informações contábeis, com a incerteza ambiental servindo como fator moderador. A população consistiu em 954 respondentes de MPMEs em toda a Indonésia, selecionados por meio de técnicas de amostragem aleatória. Os dados foram coletados por meio de questionários e analisados usando Modelagem de Equações Estruturais com Mínimos Quadrados Parciais (SEM-PLS). Os resultados demonstram que o conhecimento contábil, o nível de escolaridade e a escala do negócio têm um impacto significativo no uso das informações contábeis. Além disso, a incerteza ambiental modera significativamente as relações entre o conhecimento contábil, o nível de escolaridade, a escala do negócio e a utilização das informações contábeis. Este estudo fornece insights acionáveis para proprietários de MPMEs e formuladores de políticas. Aumentar os conhecimentos contabilísticos e educacionais entre os operadores de MPMEs, bem como apoiar a expansão dos negócios, pode melhorar a utilização eficaz dos sistemas de informação contabilística, especialmente em condições de incerteza ambiental. Isto pode levar a uma melhor tomada de decisões, uma melhor gestão financeira e uma maior resiliência das MPMEs em mercados voláteis. A novidade desta investigação reside na integração da incerteza ambiental como fator moderador, oferecendo uma compreensão matizada de como a dinâmica contextual influencia a utilização da informação contabilística nas MPMEs indonésias.
Palavras-chave: nível de educação, dimensão da empresa, conhecimentos de contabilidade, utilização de informações contabilísticas, incerteza ambiental
 
TRANSFORMACIÓN DIGITAL EN LA GESTIÓN ADMINISTRATIVA: ANÁLISIS DEL IMPACTO EN LA EFICIENCIA OPERACIONAL EN EMPRESAS LATINOAMERICANAS
Get PDFLa transformación digital (TD) se ha consolidado como un imperativo estratégico para las organizaciones que buscan mantener su competitividad en un entorno globalizado y dinámico. Este artículo presenta un análisis cuantitativo del impacto de la transformación digital en la gestión administrativa y la eficiencia operacional, con un enfoque específico en el contexto de las empresas latinoamericanas. Mediante una revisión sistemática de literatura científica y el análisis de datos secundarios provenientes de fuentes especializadas, se examina la correlación entre la adopción de tecnologías digitales, como Inteligencia Artificial (IA), Big Data, Planificación de Recursos Empresariales (ERP) e Internet de las Cosas (IoT), y la mejora de indicadores clave de rendimiento. Los hallazgos revelan que, si bien la adopción de TD en América Latina muestra un crecimiento acelerado, con un mercado que se proyecta alcance los USD 257.49 mil millones para 2033, persisten brechas significativas en la madurez digital, especialmente en las PYMEs. El estudio concluye que una implementación estratégica de la TD, alineada con los objetivos organizacionales y soportada por una cultura de innovación, es un factor determinante para optimizar la eficiencia operacional, reducir costos y fortalecer la resiliencia empresarial
REFORMAS BORBÓNICAS, COCHINILLA Y RACIALIZACIÓN DEL TRABAJO INDÍGENA
Get PDFEl artículo analiza el proyecto de cultivo de cochinilla impulsado en 1792 en los corregimientos de Riobamba y Latacunga como un caso para examinar las prácticas de gobierno local durante las Reformas Borbónicas. Más que centrarse en el fracaso económico del proyecto, el estudio explora los discursos administrativos y políticos utilizados por corregidores y autoridades eclesiásticas para justificar su no ejecución, particularmente aquellos que apelaban a la supuesta inferioridad y falta de racionalidad de las poblaciones indígenas. A partir de una metodología a contrapelo y del análisis de algunos expedientes del Archivo Histórico Nacional de Ecuador y de los estatutos de la Sociedad Económica de los Amigos del País de Quito, se demuestra que el reformismo borbónico, lejos de generar una gestión eficiente, reforzó formas de intervención autoritaria y discursos racializados que encubrieron contradicciones normativas y conflictos de intereses de los funcionarios coloniales
HERRAMIENTAS PARA LA GESTIÓN DE RIESGOS EN LA LOGÍSTICA INTEGRAL: HERRAMIENTAS PARA LA GESTIÓN DE RIESGOS EN LA LOGÍSTICA INTEGRAL
Get PDFEste artículo de investigación propone la utilización de herramientas para el análisis de riesgos en la cadena de suministro en una empresa logística, con la finalidad de dar seguimiento al modelo de logística integral. Las metodologías propuestas son el diagrama de procesos, matriz de análisis de riesgos y análisis del modo y efectos de falla; para lo cual se realizó un estudio de los factores de la cadena de suministro en una compañía del ramo logístico. Al aplicar estas técnicas se identificaron las áreas con más riesgo dentro de la empresa: operaciones, infraestructura y soporte. Los fallos encontrados son: en la documentación del proceso, en el soporte de la operación, en la operación en la empresa y en el manejo de la mercancía. El uso de estas herramientas permitió establecer nuevas estrategias para mitigar los efectos de los riesgos analizados, controlar y gestionar su cadena de suministro de manera eficiente
BENIGN FIBROUS HISTIOCYTOMA (DERMATOFIBROMA): A CASE REPORT
Get PDFBackground: Benign fibrous histiocytoma (BFH), also known as dermatofibroma, is a common benign cutaneous mesenchymal tumor. Despite its benign nature, it may mimic other spindle cell lesions clinically and histologically, necessitating accurate diagnostic evaluation. Case Presentation: We report a case of a patient presenting with a slowly growing, painless cutaneous dermal nodule. Complete local surgical excision was performed for diagnostic and therapeutic purposes. Histopathological Findings: Microscopic examination revealed a dermal-based spindle cell proliferation arranged in a storiform pattern, composed of fibroblast-like cells without cytologic atypia, necrosis, or increased mitotic activity. Immunohistochemical analysis showed positivity for CD68 and negativity for CD34, supporting the diagnosis of benign fibrous histiocytoma and excluding malignant spindle cell neoplasms. Conclusion: This case highlights the importance of histopathological evaluation supported by immunohistochemical analysis in the accurate diagnosis of benign fibrous histiocytoma. In the present case, complete surgical excision was followed by a favorable outcome, reinforcing the value of a systematic diagnostic approach
ANCIENT RUTHENIAN ARTISTIC TRADITIONS OF KHOLM IN THE CULTURAL SPACE OF MEDIEVAL CENTRAL EUROPE
Get PDFThe publication is devoted to a cross-analysis of sources in which the ancient Ruthenian city of Kholm, now the county town of Chełm in the Lublin Voivodeship (Poland), appears as a prominent artistic center of medieval Ukraine-Rus at the intersection of Western European and Byzantine cultures. The relevance of the study is associated with the important task of defending cultural values that have long been eroded as inferior or insignificant, or demonstrated to the world only as a peripheral component of northeastern culture. New scientific research by Ukrainian experts in the fields of iconography, archeology, architecture, and art history is presented by the authors to strengthen and update the chronicle history of Princely Kholm and its temples. The authors highlight specific architectural and iconographic features of Kholm monuments and related details in the cities of Ukraine-Rus, Western Europe to illustrate the historical process of the middle of the 13th century. and the little-known artistic life of that era. The article represents a deepening of studies in the domain of Ukrainian national historical and artistic heritage for an adequate understanding of the artistic issues of Princely Kholm of the 13th century in its own historical context
MILITARY-MARKED ABBREVIATIONS IN MODERN UKRAINIAN MEDIA DISCOURSE
Get PDFThe article comprehensively studies abbreviations, different in terms of their creation and meaning, found in Ukrainian media texts on military topics. Compound abbreviated words are inventoried in terms of derivational features and described in the context of external factors that became a prerequisite for the use of these derived units. It was found that in the information space of the active phase of the Russian-Ukrainian war, abbreviations function to denote: 1) persons with military professional activities, 2) military units, formations, bodies, etc., the main task of which is reconnaissance operations, countering disinformation, exposing fakes, debunking narratives imposed by Russia, etc.; 3) aircraft and various types of military equipment; 4) artillery systems, guns, other means of detecting and destroying enemy targets; 5) objective actions and processes. Complexly abbreviated linguistic units are characterized with a projection onto syntactic connections, semantic relations and morphological characteristics of words that structure compound compounds. Attention is focused on derivatives that combine only the first or both truncated parts of compound units, as well as sound and letter acronyms, partly accompanied by proper names and digital identifiers. Within the framework of derivative words of the initial variety, graphobarbarisms formed in Latin are considered. It is found that abbreviations perform two functions - nominative-informative and nominative-factological. Among the important features of complexly abbreviated units is their participation in the ability to continue the derivational chain and serve as the basis for the creation of new nominations. The functioning of derivatives of the abbreviation pattern is motivated by the fact that they contribute to the economical use of media space, usually without creating difficulties in understanding the information presented in the heading or article