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Journal articles on the topic 'Under-law'

Author: Grafiati

Published: 5 June 2025

Last updated: 16 July 2025

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1

Fendi, Pasar Abdulkareem. "Legality of Secession under International Law." International Journal of Psychosocial Rehabilitation 24, no. 5 (2020): 2367–83. http://dx.doi.org/10.37200/ijpr/v24i5/pr201935.

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2

OLEKSIUK, Myron, and Natalia GAIVORONIUK. "PHILOSOPHY OF SECURITY UNDER MARTIAL LAW." Herald of Khmelnytskyi National University. Economic sciences 320, no. 4 (2023): 189–94. http://dx.doi.org/10.31891/2307-5740-2023-320-4-28.

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The article is devoted to the problems of security philosophy and the peculiarities of its implementation in the conditions of martial law and real challenges to the existence of the Ukrainian state and its citizens. The philosophy of security considers the latter as a phenomenon of an objective order that exists in an uncivilized space, functions independently of a certain historically formed society, but is always ensured by the active participation of a person in security processes. Under martial law, security philosophy is a conceptual approach that combines two important components. On the one hand, it is based on the organization of the state and society, which pays the most attention to economic security issues, because it is in this area that conditions are created for the maximum mobilization of material resources in order to resist hostile actions. But, on the other hand, it keeps in focus the person who is the main value of a democratic state, his life and security. Its financial, social, and information components continue to be important aspects of security philosophy. Special emphasis in the security philosophy is placed on the factor of information warfare imposed by the aggressor state with the aim of value deformation of the consciousness of Ukrainian citizens, undermining the national-patriotic spirit of Ukrainian citizens, depersonalization of individual responsibility before the threat of loss of statehood and national identity. This is precisely why we highlight another aspect of the security philosophy – the valuable one. The problems of the implementation of state security in the conditions of the introduction of martial law are considered in the article as particularly important and vitally necessary, as they concern both the very existence of the state and its citizens, taking into account the actions of the enemy, which carry a kind of genocide of the Ukrainian people.

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3

Presser, Stephen B. "“Liberty under law” under siege." Orbis 45, no. 3 (2001): 357–69. http://dx.doi.org/10.1016/s0030-4387(01)00079-5.

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4

Domaszk, Arkadiusz. "Social insurance for clergymen under canon law." Seminare. Poszukiwania naukowe. 2018(39), no. 4 (2018): 69–81. http://dx.doi.org/10.21852/sem.2018.4.06.

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5

Romenska, Kateryna, Viktoriia Datsenko, Valentyna Samoday, Yurii Puhach, and Oksana Dudchyk. "Management of budget flows under martial law." Public and Municipal Finance 13, no. 1 (2024): 55–69. http://dx.doi.org/10.21511/pmf.13(1).2024.05.

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Managing budget flows under martial law is important to ensure the security and financial stability of the state, helping to mobilize the necessary resources and concentrate them on financing key needs. This paper aims to identify and outline possible measures to balance the movement of budget flows in order to harmonize them with the goals of state policy in the field of national security. The movement of budget flows of income and expenses was assessed, and trends and changes were identified using economic and statistical methods. The assessment results confirmed the need for reasonable planning of budget flows in the context of the impact of unforeseen military events on the process of budget execution in terms of revenues and expenditures, which leads to failure to meet expenditure indicators, causes a lack of financial resources and an increase in the budget deficit. One of these measures is the improvement of budget planning, which is based on the analysis, detection, and assessment of the probability of occurrence and countering the risks related to the state’s financial system. Correlation-regression analysis confirmed the growing dependence of revenues on official transfers from the EU, foreign governments, international organizations, donor institutions, and government bodies. The results obtained are basic for developing measures to balance incoming and outgoing budget flows under martial law. They provide for the obligation to create a financial support system (including international financial aid) while strengthening state financial control measures for the timely, targeted, effective direction of budget flows, including for the security and defense of the state.

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6

Belykh, Vladimir. "Insurance interest under the law of England." Bulletin of the Karaganda University. “Law" Series 30, no. 1 (117) (2025): 98–105. https://doi.org/10.31489/2025l1/98-105.

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The article is devoted to one of the elements of the insurance contract. The author notes that the doctrine of insurable interest was developed in England in the middle of the 18th century. The classic definition of insur-able interest in property insurance is contained in a court judgment. Initially, insurable interest was an “eco-nomic interest” — a real and expected possibility of property damage due to an insured event. It was first leg-islated in the Marine Insurance Act of 1745. In the 20th century, the Marine Insurance Act of 1745 was re-placed by the Marine Insurance Act of 1906. A new definition of insurable interest was given. In addition to the economic interest, the insured had to prove a legal interest, namely the existence of a legal or equitable re-lationship to the object of insurance. Further, the article discusses the types of insurable interest. Thus, de-pending on the source of fixation the insurable interest can be statutory and contractual. It is noted that the Law Reform Commission is currently preparing amendments concerning insurable interest. Most members of the Commission are inclined to the position that the requirement of insurable interest should be removed from English law in property insurance contracts. It is also important to note that insurable interest in English law is not considered as the subject (object) of an insurance contract — the works of scholars speak about the sub-ject of insurance.

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7

Zigman, Mary. "Under the Law." Critique of Anthropology 19, no. 2 (1999): 193–201. http://dx.doi.org/10.1177/0308275x9901900206.

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8

Underwood, Julie. "Under the Law." Phi Delta Kappan 97, no. 1 (2015): 44–45. http://dx.doi.org/10.1177/0031721715602242.

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9

Underwood, Julie. "Under the Law." Phi Delta Kappan 97, no. 2 (2015): 76–77. http://dx.doi.org/10.1177/0031721715610099.

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10

Underwood, Julie. "Under the Law." Phi Delta Kappan 97, no. 3 (2015): 76–77. http://dx.doi.org/10.1177/0031721715614834.

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11

Underwood, Julie. "Under the Law." Phi Delta Kappan 97, no. 4 (2015): 76–77. http://dx.doi.org/10.1177/0031721715619925.

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12

Underwood, Julie. "Under the Law." Phi Delta Kappan 97, no. 5 (2016): 76–77. http://dx.doi.org/10.1177/0031721716629666.

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13

Underwood, Julie. "Under the Law." Phi Delta Kappan 97, no. 6 (2016): 74–75. http://dx.doi.org/10.1177/0031721716636880.

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14

Underwood, Julie. "Under the Law." Phi Delta Kappan 97, no. 8 (2016): 76–77. http://dx.doi.org/10.1177/0031721716647029.

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15

Underwood, Julie. "Under the Law." Phi Delta Kappan 98, no. 1 (2016): 44–46. http://dx.doi.org/10.1177/0031721716666058.

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16

Underwood, Julie. "Under the Law." Phi Delta Kappan 98, no. 2 (2016): 76–77. http://dx.doi.org/10.1177/0031721716671916.

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17

Underwood, Julie. "Under the Law." Phi Delta Kappan 98, no. 3 (2016): 76–77. http://dx.doi.org/10.1177/0031721716677270.

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18

Underwood, Julie. "Under the Law." Phi Delta Kappan 98, no. 4 (2016): 76–77. http://dx.doi.org/10.1177/0031721716681785.

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19

Underwood, Julie. "Under the Law." Phi Delta Kappan 98, no. 5 (2017): 76–77. http://dx.doi.org/10.1177/0031721717690374.

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School boards can enact rules about commenting at their public meetings, but they cannot impede someone’s right to speak, whether employees or the public. A recent federal district court case — Barrett v. Walker County School District (N.D. Ga. 2016) — raised this issue. Jim Barrett, a district employee and president of the local educators’ union, disagreed with the district’s new grading policy and tried to get on the school board agenda to share his concerns. The superintendent, who controlled access to the public comment portion of the meeting, did not approve his requests. The federal district court ruled that this violated Barrett’s First Amendments rights of free speech because it gave the superintendent unfettered discretion to approve, deny, or delay requests to speak before the board and limited the nature of issues that someone could take to the board.

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20

Underwood, Julie. "Under the Law." Phi Delta Kappan 98, no. 6 (2017): 74–75. http://dx.doi.org/10.1177/0031721717696486.

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The weapons ban at elementary and secondary schools began with passage of the Gun-Free School Zones Act in 1990. Schools are subject to federal, state, and local policies regarding the presence of guns on school property. The federal laws affect both adult and student behavior regarding guns at schools. State laws tend to address both possession of weapons at schools in addition to the right to conceal weapons. States also determine whether local school districts can enact their own more restrictive policies regarding guns at schools.

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21

Underwood, Julie. "Under the Law." Phi Delta Kappan 98, no. 7 (2017): 76–77. http://dx.doi.org/10.1177/0031721717702640.

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How would the appointment of Neil Gorsuch to the Supreme Court (presuming he is confirmed by the U.S. Congress) affect the court’s dynamics, its ideological balance, and specifically its decisions on cases that bear upon K-12 education? Is he likely to be another Justice Antonin Scalia, will he be less conservative, or will he be more so? The author looks for clues in the opinions Gorsuch has written for the 10th Circuit Court of Appeals.

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22

Underwood, Julie. "Under The Law." Phi Delta Kappan 98, no. 8 (2017): 74–75. http://dx.doi.org/10.1177/0031721717708303.

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FERPA — the Family Education Rights and Privacy Act — protects student privacy by laying out when and how education records that are maintained by the school can be used within and outside of the school district and when student records can be released. FERPA’s goal is to prevent unauthorized disclosure of students’ personally identifiable information. School employees (and school attorneys) handle student records and data according to FERPA every day. But the law was enacted in 1974, before digital recordkeeping, big data, texts, email, the internet, and easy digital transmission of information, which means that much about FERPA is now outdated.

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23

Underwood, Julie. "Under the Law." Phi Delta Kappan 99, no. 1 (2017): 44–45. http://dx.doi.org/10.1177/0031721717728282.

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The U.S. Supreme Court ruled on a number of cases in 2017 that have a bearing on K-12 schools. Among them were cases involving special education, free speech, and access to public funds by religious schools. In addition, the court’s lack of action in a case involving a transgender student also had implications for school obligations in that arena.

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24

Underwood, Julie. "Under the Law." Phi Delta Kappan 99, no. 2 (2017): 76–77. http://dx.doi.org/10.1177/0031721717734198.

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School personnel must often balance a student’s right to privacy with a school’s interest in protecting all students. A recent decision by the Ohio Supreme Court — Ohio vs. Polk (2017) — brings to light the complexity of these competing concerns and the high-stakes decisions that must be made in the fast pace of a public school. Does a student have a reasonable expectation of privacy when he leaves a backpack behind? Is the school behaving appropriately when personnel open an unattended backpack? In this case, the Ohio Supreme Court gave the benefit of the doubt to the school in concluding that the more thorough search of the first bag was reasonable. In doing so, they focused on the threat of violence in the schools and the incidents of school shootings in the U.S., stating that schools have a “compelling interest [to ensure] that unattended book bags do not contain dangerous items.” The author concludes that it seems reasonable to expect that bags that are left unattended will be opened not just to identify the owner but to determine if they represent a threat to the general safety. Extending that rationale to the schools which may experience many unattended bags throughout the day seems reasonable.

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25

Underwood, Julie. "Under the Law." Phi Delta Kappan 99, no. 3 (2017): 76–77. http://dx.doi.org/10.1177/0031721717739602.

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Since a 1997 amendment to the Individuals with Disabilities Education Act, students with disabilities who attend private schools have not had the same rights to services and due process that are afforded to those who attend public schools. However, as a recent Minnesota court decision makes clear, state law may grant rights that the federal regulations do not.

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26

Underwood, Julie. "Under the Law." Phi Delta Kappan 99, no. 4 (2017): 76–77. http://dx.doi.org/10.1177/0031721717745554.

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Teachers face particular challenges when they are teaching about political or controversial topics in classrooms. They must navigate a narrow passage between delivering the curriculum, providing information, and sharing their own personal views. Teachers must be sure they are delivering the curriculum as required by their local board of education, abiding by board regulations regarding content and delivery. In addition, they must deliver the curriculum without attempting to indoctrinate students with their own personal beliefs, particularly on religious, political, and controversial topics.

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27

Underwood, Julie. "Under the Law." Phi Delta Kappan 99, no. 5 (2018): 76–77. http://dx.doi.org/10.1177/0031721718754821.

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The right to an education is guaranteed by international law in the Universal Declaration of Human Rights. Similarly, UNESCO’s Constitution sets out the right to an education as necessary to “prepare the children of the world for the responsibilities of freedom.” No such right is mentioned in the U.S. Constitution, though. Perhaps Congress or the Supreme Court would be sympathetic, however, to an argument for educational rights based on the 14th Amendment’s guarantee of the rights of citizenship.

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28

Underwood, Julie. "Under the Law." Phi Delta Kappan 99, no. 6 (2018): 74–75. http://dx.doi.org/10.1177/0031721718762429.

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Policies requiring students to wear uniforms may face fewer legal pitfalls than school dress codes. Julie Underwood explains that when schools implement dress codes, they must show that specific modes of dress are disruptive, lewd, or promoting of illegal activity. Content-neutral school uniform policies, however, do not have to meet the same legal standard.

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29

Underwood, Julie. "Under the Law." Phi Delta Kappan 99, no. 7 (2018): 76–77. http://dx.doi.org/10.1177/0031721718767868.

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Many states are changing teacher contracts to eliminate opportunities for tenure. Julie Underwood explores the constitutional implications of these changes, noting that a federal circuit court of appeals and the North Carolina Supreme Court both found that states cannot retroactively revoke tenure that had previously been granted.

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30

Underwood, Julie. "Under the Law." Phi Delta Kappan 99, no. 8 (2018): 76–77. http://dx.doi.org/10.1177/0031721718775687.

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In Janus v. American Federation of State, County, and Municipal Employees, the U.S. Supreme Court will determine whether unions can compel non-union members to pay “fair share” fees to offset the cost of collective bargaining. Julie Underwood reviews past Supreme Court cases and state law involving union fees.

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31

Underwood, Julie. "Under the Law." Phi Delta Kappan 100, no. 1 (2018): 42–43. http://dx.doi.org/10.1177/0031721718797123.

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Julie Underwood summarizes three 2018 Supreme Court rulings and their implications for public education. In Janus v. American Federation of State, County, and Municipal Employees Council 31, the Court ruled that public-sector unions cannot require employees to pay fair share fees to cover the costs of contract negotiations. In South Dakota v. Wayfair, Inc., the Court ruled that states can collect sales taxes from online retailers, even if they do not have a physical presence in the state. And in Lozman v. City of Riviera Beach, the Court protected citizens’ rights to speak at public meetings.

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32

Underwood, Julie. "Under the Law." Phi Delta Kappan 100, no. 2 (2018): 66–67. http://dx.doi.org/10.1177/0031721718803576.

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Three cases decided in July 2018 address states’ responsibility to educate all children. Martinez v. State of New Mexico is the first case in that state to establish a state constitutional right to education. In Cruz-Guzman v. State of Minnesota, the state supreme court found that a court could rule on whether the segregation of schools by race and socioeconomic status violated the previously established right to education. In Gary B. v. Snyder, a federal district court dismissed the claim of a group of Michigan parents that schools’ failure to ensure students were literate represented a violation of their federal rights.

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33

Underwood, Julie. "Under the Law." Phi Delta Kappan 100, no. 3 (2018): 66–67. http://dx.doi.org/10.1177/0031721718808270.

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The Individuals with Disabilities Education Act (IDEA) requires that students with disabilities be educated in the least restrictive environment, meaning the environment that is as close as possible to that of a regular education classroom. However, the nation’s various circuit courts have used different standards to determine whether a particular placement meets this requirement. Julie Underwood summarizes a recent Sixth Circuit case, L.H. v. Hamilton County Department of Education, in which the court ruled that it was inappropriate for a district to remove a child with Down syndrome from a regular classroom, where he was making academic progress but not achieving the grade-level standard.

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34

Walker, Neil. "Law Under Pressure." Modern Law Review 57, no. 1 (1994): 130–50. http://dx.doi.org/10.1111/j.1468-2230.1994.tb01928.x.

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35

Stadnik, I. V., and A. A. Buravska. "RULE OF LAW UNDER MARTIAL LAW." Juridical scientific and electronic journal, no. 9 (2022): 69–73. http://dx.doi.org/10.32782/2524-0374/2022-9/15.

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36

Starodumova, S. Yu, and P. A. Golovkin. "Approval of interested party transactions under Russian law." Contemporary problems of social work 1, no. 1 (2015): 184–93. http://dx.doi.org/10.17922/2412-5466-2015-1-1-184-193.

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37

Chugunov, Igor, Valentyna Makohon, Mykhailo Titarchuk, and Tetiana Кrykun. "The budget policy of Ukraine under martial law." Public and Municipal Finance 12, no. 1 (2023): 1–11. http://dx.doi.org/10.21511/pmf.12(1).2023.01.

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Large-scale military actions on Ukraine’s territory have led to extraordinary challenges for budget policy. This study aims to evaluate the budget policy of Ukraine and substantiate its strategic priorities in martial law. The paper used economic and statistical methods to assess the ultimate budget indicators. It was determined that budget revenues decreased due to the economic recession, and expenditures, primarily for defense and security, increased. In 2022, compared to 2021 (the full-scale war against Ukraine began on February 24, 2022), tax revenues decreased by 7.6%. In contrast, the study observed an increase in budget expenditures by 65.0%, in the budget deficit by 4.5 times (financed mainly by external borrowings and military bonds bought by the National Bank of Ukraine), and in state and guaranteed state debt by 52.4%. In the context of military operations, the budget policy aims to ensure a balance between financing the most critical items of the budget and stimulating the economy’s recovery. At the same time, the institutional capacity of state authorities allows controlling how a country survives in this challenging period. In order to restore the economy, the Ukrainian government must implement a prudent budget policy, assess fiscal risks associated with changes in the macroeconomic environment, and increase the efficiency of budget expenditures.

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38

Lugmanov, Radik R. "Сivil law information obligations under French law". Pravovedenie 64, № 2 (2020): 245–69. http://dx.doi.org/10.21638/spbu25.2020.203.

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The article is the result of a study of the doctrine and practice of information obligations under French law, which initially did not recognize any broad information obligations. The development of this institution has been slow with the accumulation of doctrine and practice. There has been a gradual realization that solidarity, fairness and good faith require disclosure of information relevant to the decision to enter into a contract or implement a contract. Particularly noticeable was the expansion of information obligations in professional relationships. Much attention is paid to the doctrinal problem of defining information obligations using the necessary elements: material and psychological. Only the simultaneous presence of these elements on the debtor’s side and the absence of an inexcusable mistake on the creditor’s side testify to the presence of an information obligation. It is noted that one of the peculiarities of information obligations is the fact that, as a rule, the creditor learns about it when the obligation has already been violated. These examples of legislative regulation and court practice demonstrate the complexity of interaction between the institutions of error and fraud and the legal category of information obligations. The author of the article proposes to get acquainted with the generally accepted division of information obligations by chronological criterion and by the degree of content of the obligation. In general, it should be noted that this study will be useful for the beginning of the formation of the doctrine of information obligations, which is currently absent in Russian civil law.

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39

Alberstadt, Rachel. "Drones under International Law." Open Journal of Political Science 04, no. 04 (2014): 221–32. http://dx.doi.org/10.4236/ojps.2014.44023.

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40

Huneidi, Isa A. "Arbitration Under Kuwaiti Law." Journal of International Arbitration 6, Issue 3 (1989): 77–95. http://dx.doi.org/10.54648/joia1989026.

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41

An, Tang, and Chen Xing-Yuan. "Arbitration Under Chinese Law." Journal of International Arbitration 6, Issue 1 (1989): 57–116. http://dx.doi.org/10.54648/joia1989005.

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42

Długosz, Michał. "Homework under the law." Special School LXXXII, no. 2 (2021): 153–60. http://dx.doi.org/10.5604/01.3001.0014.8477.

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Giving too much complex homework has become a significant social problem and the subject of unsuccessful activities of constitutional state authorities. In light of the Constitution of the Republic of Poland, international agreements that Poland is bound by, as well as domestic regulations, the practice of giving homework to students seems to be unjustified or even to be in breach with numerous legal norms.

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43

Haddadi, A., and F. Ravaz. "Euthanasia under French law." Courier of Kutafin Moscow State Law University (MSAL)), no. 7 (October 13, 2021): 145–52. http://dx.doi.org/10.17803/2311-5998.2021.83.7.145-152.

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Under criminal law, euthanasia can have two distinct qualifications: that of homicide in the event that the act of directly killing another person is characterized, or that of assisting a third party in the suicide. These two qualifications are applicable on the condition that the agent — the author of the act of causing death — is not the one who went through it. In fact, selfeuthanasia is nothing more than suicide.In addition to euthanasia imposed to a third party (such as in the case of Malevre, nurse from Mantes-la-Jolie, tried in 2003), the euthanasia requested and subscribed constitutes a complex legal question. Answering this question first involves specifying the position of contemporary criminal law in the face of suicide.In the event that suicide is only decriminalized, in fact, the author of the act — regardless of the outcome of his actions, who is himself the victim, cannot be prosecuted. Nor ultimately receive any condemnation.However, this lack of prosecution and conviction is by no means an endorsement of the act — suicide — by the law.Moreover, in the event that suicide is a right, it would then be necessary to agree that any candidate for this act can request assistance in the accomplishment of his death. Given these two opposing approaches, imposed on us the question of whether there is a right to die.Although the euthanasia imposed is unequivocally under ordinary criminal law, the euthanasia requested and granted is not based on any rights. To date, there is no right to approve a death request, but on the other hand, it does allow it to be respected and to some extent promotes its approach with dignity. This work will focus on two central points which are the possibility that euthanasia is a homicide under common law (I) and the attitude of French law concerning the right to death (II).

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44

Huneidi, Isa A. "Arbitration Under Kuwaiti Law." Arab Law Quarterly 4, no. 1 (1989): 20–24. http://dx.doi.org/10.1163/157302589x00037.

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45

Bakshi, P. M. "Criminal Law Under Stress." Indian Journal of Public Administration 40, no. 3 (1994): 364–69. http://dx.doi.org/10.1177/0019556119940314.

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46

Faber, D., and B. Schuijling. "Leasing under Dutch Law." Uniform Law Review - Revue de droit uniforme 16, no. 1-2 (2011): 373–99. http://dx.doi.org/10.1093/ulr/16.1-2.373.

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47

CHUGUNOV, Igor, and Iryna LIUBCHAK. "Budgeting under martial law." Scientia fructuosa 5, no. 157 (2024): 4–14. http://dx.doi.org/10.31617/1.2024(157)01.

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In the conditions of martial law, the issues of ensuring the preservation of the national economy and further economic development are becoming relevant. An important condition for this is an efficient mechanism for the formation and implementation of the state budget. The budget formation mechanism is an important tool for ensuring sustainable economic development of the country while maintaining the stability of the budget system. The aim of the article is to determine the peculiarities of budgeting in the conditions of martial law. The research presented in the article is based on the hypothesis of the need to strengthen the financial potential of budgets of all levels at the expense of their revenues. Strengthening the income part will contribute to achieving economic stability and balance and determine the pace of social and economic development. The research methodology is based on general scientific and special methods. The main research methods are dialectical and institutional. Structural, comparative, method of scientific abstraction, analysis and expert evaluations were also used. Adaptation of the budget formation system to social and economic changes and determination of priority directions for the further development of financial and budgetary relations require attention. For the thoroughness of the study, the structure of the revenue part of the state budget was analyzed during 2019–2023. The dynamics of attracting international financial aid and its share in the state budget were evaluated. In the course of the research, modern adaptation and transformation mechanisms implemented in budget policy under martial law conditions were determined. New approaches to the formation of the revenue part of the budget have been studied. On the basis of the conducted research, promising directions for improving the formation of state budget revenues have been determined, which will allow the budget system to function more effectively and efficiently. It is expedient to further improve the system of budget formation in terms of creating and implementing effective financial mechanisms of budget policy, with the aim of further social and economic development of the country. To increase the effectiveness of budget policy in the conditions of martial law, it is necessary to strengthen the use of the principles of stability, financial and economic soundness, social justice, and budget balance in the budget process

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48

Grane, P. "Remedies Under WTO Law." Journal of International Economic Law 4, no. 4 (2001): 755–72. http://dx.doi.org/10.1093/jiel/4.4.755.

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49

Nazarenko, I., M. Plekan, I. Shchyrba, K. Nemchenko, and M. Kunytska-Iliash. "Auditing Under Martial Law." AFRICAN JOURNAL OF APPLIED RESEARCH 11, no. 1 (2025): 498–511. https://doi.org/10.26437/ajar.v11i1.866.

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Purpose: The article examines the influence of martial law on the economy and social policy and presents the consequences for auditing. Design/Methodology/Approach: A quantitative research strategy was used to study the financing of audit firms at the macro level. A purposive sampling method was applied to select 100 audit firms across 24 regions of Ukraine, representing diverse operational conditions. Data analysis involved statistical techniques to compare expenditures and revenues from 2021 to 2023, highlighting the impact of martial law on financial performance. Research Limitation: Data was obtained on a 25% reduction in the number of audits in 2023 due to economic pressure on the audit sector. Findings: The findings reveal that auditing during martial law in Ukraine underwent significant adaptation to sustain operations amid war-induced disruptions. Audit firms shifted towards digital tools like ACL and IDEA, enabling efficient remote auditing despite restricted site access. Modular systems and flexible schedules mitigated operational challenges such as relocations, delays, and increased risks. Practical Implication: This research benefits the industry by providing insights into practical strategies for maintaining operational continuity, addressing emerging risks, and leveraging technological tools to improve audit quality and efficiency. Social Implication: The analysis emphasised societal benefits, including increased resilience in financial reporting, enhanced data security, and improved accountability mechanisms, which collectively contribute to the country's economic recovery and stability. Originality/ Value: This study's novelty lies in its focus on the unique integration of digital platforms during active hostilities, which provides a model for adapting audit practices in crisis conditions.

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PANDEY, SHIVAM, and ASHI ROOTH STUART. "INHERITANCE UNDER MUSLIM LAW." INHERITANCE UNDER MUSLIM LAW 02, no. 02 (2024): 1–14. https://doi.org/10.5281/zenodo.11506839.

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According to the general rule of inheritance, an individual's inheritance only becomes available upon their death. No one, even an heir, can assert any claim to the property. According to Islamic law, a child born into a Muslim family is entitled to a birthright not be entitled to the property just because he was born into the specified family. In actuality, none of these people become a legitimate heir and as a result, they have no rights up to the ancestor's passing. An heir becomes a legitimate successor and is thus entitled to a portion of the property if he survives even after the death of the ancestor. But if the presumed heirs pass away before their ancestor, then there will be an inheritance or stake in the property. According to the doctrine of representation, if an ancestor passes away during their lifetime but their heirs continue to live, then those heirs are entitled to a portion of the property since they will now be representing their immediate generation. The Roman, English, and Hindu laws of inheritance all acknowledge the concept of representation. Nonetheless, the Muslim Law of inheritance does not include this theological depiction.

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