This article addresses the complex challenge of defining the concept and principles of juvenile justice within the realm of legal science: juvenile justice is a specialized legal framework that focuses on addressing legal issues involving minors, emphasizing rehabilitation over punishment. The article explores the evolution of juvenile justice, examining its theoretical foundations, legislative developments, and practical applications across different legal systems. By dissecting various definitions and principles proposed by scholars and practitioners, this article aims to clarify the core components of juvenile justice and propose a coherent conceptual framework. This article seeks to analyze and elucidate the concept and principles of juvenile justice by examining its historical development, theoretical underpinnings, and current practices. Through a comprehensive review of existing literature and comparative analysis of various legal systems, the article seeks to provide a robust framework for understanding juvenile justice, to offer clarity on “juvenile justice” definition and principles, thereby enhancing the effectiveness of juvenile justice systems and contributing to more informed policy-making and legal reform. The analysis underscores the importance of protecting minors’ rights while balancing the interests of society, thereby contributing to a more nuanced understanding of juvenile justice in contemporary legal discourse. Based on the research, it is suggested to define juvenile justice as a comprehensive system of legal norms and institutions, state and other bodies that protect the rights of minors, as well as a complex of preventive and other measures in this area.

This study presents a comprehensive bibliometric analysis of the literature on public financial management (PFM), aiming to identify key trends, influential publications, and emerging themes. Using data from Web of Science and Scopus, the study examines the evolution of PFM research from 1977 to 2024. The findings reveal a significant increase in PFM research output, particularly after 2010, with countries like the United States, the United Kingdom, and China contributing the most publications. Central themes such as financial management, transparency, and accountability remain prominent while emerging topics like gender budgeting, health insurance, and blockchain technology reflect shifting priorities in the field. The study employed performance analysis and science mapping techniques to assess the structure and dynamics of PFM research. The analysis highlights key focus areas, including fiscal decentralization and sector-specific management, and identifies gaps in the existing literature, particularly regarding interdisciplinary and international collaboration. The results suggest that while PFM remains rooted in traditional governance and financial control, there is a growing emphasis on modern, innovative solutions to address contemporary challenges. This study’s insights provide a roadmap for future research, emphasizing the importance of transparency, technological integration, and inclusive financial policies. In conclusion, this bibliometric analysis contributes to understanding PFM’s evolving landscape, offering scholars and policymakers a clearer perspective on current trends and future directions in the field. Future research should focus on expanding interdisciplinary approaches and exploring the practical impacts of emerging PFM trends across different regions.

This study explores the impact of technological innovations on audit transparency, objectivity, and assurance. The study employs a systematic literature review methodology, analyzing a wide range of scholarly articles, research papers, and reports to synthesize the findings. The methodology involved identifying keywords, conducting comprehensive searches in academic databases, and evaluating the selected literature. The study identifies key themes on how technological innovations impact audit practices through analysis of the literature. The impacts of technology include enhanced audit transparency through improved documentation capabilities, real-time reporting, and increased stakeholder engagement. Technological advancements bolster audit objectivity by automating repetitive tasks, facilitating advanced data analysis, and promoting standardized audit procedures. However, the analysis highlighted challenges associated with the use of technology in audits including complex technology implementation and the potential for biases. This research study contributes to the existing body of knowledge by consolidating relevant research and insights on the subject matter.

We develop a relatively cheap technology of processing a scrap in the form of already used tungsten-containing products (spirals, plates, wires, rods, etc.), as well not conditional tungsten powders. The main stages of the proposed W-scrap recycling method are its dispersing and subsequent dissolution under controlled conditions in hydrogen peroxide aqueous solution resulting in the PTA (PeroxpolyTungstic Acid) formation. The filtered solution, as well as the solid acid obtained by its evaporation, are used to synthesize various tungsten compounds and composites. Good solubility of PTA in water and some other solvents allows preparing homogeneous liquid charges, heat treatment of which yield WC and WC–Co in form of ultradispersed powders. GO (Graphene Oxide) and PTA composite is obtained and its phase transition in vacuum and reducing atmosphere (H₂) is studied. By vacuum-thermal exfoliation of GO–PTA composite at 170–500℃ the rGO (reduced GO) and WO_2.9 tungsten oxide are obtained, and at 700℃—rGO–WO₂ composite. WC, W₂C and WC–Co are obtained from PTA at high temperature (900–1000℃). By reducing PTA in a hydrogen atmosphere, metallic tungsten powder is obtained, which was used to obtain sandwich composites with boron carbide B₄C, W/B₄C, and W/(B₄C–W), as neutron shield materials. Composites of sandwich morphology are formed by SPS (Spark-Plasma Sintering) method.

This study aims to analyze the current situation of inheritance taxation in Spain and evaluate the legitimacy crisis surrounding the decision of whether to tax mortis causa transfers, as well as the scope and conditions under which such taxation should occur. The Inheritance and Donations Tax (IDT) frequently sparks debate, and this paper aims to analyze its evolution since its transfer to the Autonomous Communities, tracing its development to the present day. A thorough examination is essential to clarify its significance within a modern tax system, its role in the new system of regional financing, and the reforms necessary for its potential continuation, while also assessing the level of public dissatisfaction it provokes. The methodology employed in this paper involved a review of the existing literature, current legislation, and available scientific-academic resources relevant to the topic. The approach is predominantly theoretical and intentionally cross-disciplinary, aimed at enhancing accessibility and comprehension.

Unmanned Aerial Vehicles (UAVs) have gained spotlighted attention in the recent past and has experienced exponential advancements. This research focuses on UAV-based data acquisition and processing to generate highly accurate outputs pertaining to orthomosaic imagery, elevation, surface and terrain models. The study addresses the challenges inherent in the generation and analysis of orthomosaic images, particularly the critical need for correction and enhancement to ensure precise application in fields like detailed mapping and continuous monitoring. To achieve superior image quality and precision, the study applies advanced image processing techniques encompassing Fuzzy Logic and edge-detection techniques. The study emphasizes on the necessity of an approach for countering the loss of information while mapping the UAV deliverables. By offering insights into both the challenges and solutions related to orthomosaic image processing, this research lays the groundwork for future applications that promise to further increase the efficiency and effectiveness of UAV-based methods in geomatics, as well as in broader fields such as engineering and environmental management.