FAIR TAXATION UNDER THE GLOBAL ANTI-BASE EROSION RULES?

In 2021 the OECD launched the Global Minimum Company Tax to implement the Action 1 of the BEPS Project. This instrument has seen as a good mechanism to prevent company avoiding taxes at the global level and to stop existence of the harmful tax regimes worldwide, as well as a good mechanism to achieve fair taxation in the era of global digitalization. However, the broke-out of the COVID-19 pandemic and, consequently, the close of the national borders, then armed conflict between Russia and Ukraine, boost financial crisis and the crises in almost all social and industrial spheres at the global level. Such unwilling trend, between all, has influenced behavior of the companies and the initial optimism of the OECD and other international organizations that the global minimum company tax, at the very end, would end existence of the harmful tax regimes, tax avoidance and unfair taxation, dropped significantly. Therefore, at the very end of the 2022 and the beginning of the 2023, the OECD launched consultation document on tax certainty in the application of the Pillar Two of the global minimum tax known as a GloBE (Global Anti-Base Erosion) Model Rules. This paper deals with mentioned issue and actual problems that the application of the GLoBE rules is faced with.

Constitutionalizing care: How can we expand our constitutional imaginary after Covid-19?

The Covid-19 pandemic has no doubt caused serious disruptions to lives across the globe. These range from minor inconveniences to major consequences to personal, social, political, economic, and constitutional aspects. With the pandemic still present but its biggest effects waning, this framing article for our symposium on Covid-19 seeks to address the question of whether constitutional law should be rethought, recalibrated to create a more resilient, more egalitarian, and more protective constitutional order. It offers a series of provocations centered around the idea of care as a constitutionalist ideal by which to organize a refreshed post-Covid constitutional order. By care, I mean that which is necessary for the health, welfare, maintenance, and safety of persons. The constitutionalization of care could mean a further reorientation of our constitutional focus from the usual "hard " subjects of constitutionalism, i.e. emergency power, pandemic regulation, and the continued working of the legislature, towards what may, so far, have been marginalized as "soft " constitutional subjects like social relations and families. These, I argue, are critical as Covid-19 has shown us that it is these "soft " constitutional subjects that have had the widest and deepest impact on the ground. This article therefore seeks to reconsider our constitutional epistemology.

Constitutionalizing care: How can we expand our constitutional imaginary after Covid-19?

The Covid-19 pandemic has no doubt caused serious disruptions to lives across the globe. These range from minor inconveniences to major consequences to personal, social, political, economic, and constitutional aspects. With the pandemic still present but its biggest effects waning, this framing article for our symposium on Covid-19 seeks to address the question of whether constitutional law should be rethought, recalibrated to create a more resilient, more egalitarian, and more protective constitutional order. It offers a series of provocations centered around the idea of care as a constitutionalist ideal by which to organize a refreshed post-Covid constitutional order. By care, I mean that which is necessary for the health, welfare, maintenance, and safety of persons. The constitutionalization of care could mean a further reorientation of our constitutional focus from the usual "hard" subjects of constitutionalism, i.e. emergency power, pandemic regulation, and the continued working of the legislature, towards what may, so far, have been marginalized as "soft" constitutional subjects like social relations and families. These, I argue, are critical as Covid-19 has shown us that it is these "soft" constitutional subjects that have had the widest and deepest impact on the ground. This article therefore seeks to reconsider our constitutional epistemology.

The High Frequency Firm Survey "bundesbank Online Panel - Firms"

The Bundesbank Online Panel - Firms ("BOP-F") is a dataset with responses from a high frequency firm-level survey of the same name. The Bundesbank has conducted the survey since June 2020, and since July 2021 the survey has been carried out at a monthly frequency. Every month, around 3000 firms from all economic sectors, regions and size classes are surveyed. The survey consists of recurring core questions about the economic situation of firms and their expectations and special questions that usually differ from quarter to quarter. The latter often relate to current topics, for instance, climate change, digitalization, Covid-19. The data can be accessed for research and especially the possibility to combine it with other administrative Bundesbank data makes it particularly valuable for research. The objective of this paper is to describe the methodology of the data collection, the content data as well as the data's research potential. © 2023 the author(s), published by De Gruyter, Berlin/Boston 2023.

Regional Government Policies in Establishing Regional Governments Amid the Covid-19 Pandemic

Background: On March 2020, the World Health Organization declared Covid-19 as a pandemic. According to the Republic of Indonesia's Law No. 30 of 2014 on the Governmental Administration Article 1 number 9, governmental officials can create regulations to handle concrete issues. Thus, to prevent the spread of the Covid-19 pandemic and to resolve issues concerning social aid distribution in Boyolali, Central Java Province, the Boyolali regional government issued some regulations. Aim(s): To analyze the basis for the regional governments' authorities in leading their areas during the Covid-19 pandemic and to analyze the Boyolali regional government's policies, in handling the Covid-19 pandemic. Method(s): This research employed the juridical normative and the statute approaches. This was descriptive legal research that described and analyzed legal issues concerning regional governments' policies and authorities in handling the Covid-19 pandemic. Result(s): To prevent the spread of Covid-19, the Boyolali government issued: Regulation of the Boyolali Regent No. 2 of 2022, Regulation of the Boyolali Regent No. 24 of 2020, Regulation of the Boyolali Regent No. 21 of 2020, Instruction of the Boyolali Regent No. 1 of 2021, and Instruction of the Boyolali Regent No. 9 of 2022. To resolve issues concerning Covid-19 social aid distribution, the Boyolali government issued: Decree of the Boyolali Regent No. 900/468 of 2020 and Decree of the Boyolali Regent No. 900/629 of 2021. Conclusion(s): The Boyolali regency government succeeded in resolving issues that occurred due to the pandemic through the issuance of these policies. Copyright © 2022, Anka Publishers. All rights reserved.

Concurrency Control and Consistency Over Erasure Coded Data

The Covid-19 pandemic has no doubt caused serious disruptions to lives across the globe. These range from minor inconveniences to major consequences to personal, social, political, economic, and constitutional aspects. With the pandemic still present but its biggest effects waning, this framing article for our symposium on Covid-19 seeks to address the question of whether constitutional law should be rethought, recalibrated to create a more resilient, more egalitarian, and more protective constitutional order. It offers a series of provocations centered around the idea of care as a constitutionalist ideal by which to organize a refreshed post-Covid constitutional order. By care, I mean that which is necessary for the health, welfare, maintenance, and safety of persons. The constitutionalization of care could mean a further reorientation of our constitutional focus from the usual "hard " subjects of constitutionalism, i.e. emergency power, pandemic regulation, and the continued working of the legislature, towards what may, so far, have been marginalized as "soft " constitutional subjects like social relations and families. These, I argue, are critical as Covid-19 has shown us that it is these "soft " constitutional subjects that have had the widest and deepest impact on the ground. This article therefore seeks to reconsider our constitutional epistemology.

Characteristics of animal models for COVID-19.

Severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) is the causative agent of coronavirus disease 2019 (COVID-19), the most consequential pandemic of this century, threatening human health and public safety. SARS-CoV-2 has been continuously evolving through mutation of its genome and variants of concern have emerged. The World Health Organization R&D Blueprint plan convened a range of expert groups to develop animal models for COVID-19, a core requirement for the prevention and control of SARS-CoV-2 pandemic. The animal model construction techniques developed during the SARS-CoV and MERS-CoV pandemics were rapidly deployed and applied in the establishment of COVID-19 animal models. To date, a large number of animal models for COVID-19, including mice, hamsters, minks and nonhuman primates, have been established. Infectious diseases produce unique manifestations according to the characteristics of the pathogen and modes of infection. Here we classified animal model resources around the infection route of SARS-CoV-2, and summarized the characteristics of the animal models constructed via transnasal, localized, and simulated transmission routes of infection.

Implementation and challenges to preventing the re-establishment of malaria in China in the COVID-19 era.

BACKGROUND: The rapid emergence and global spread of COVID-19 have caused substantial global disruptions that have impacted malaria programs worldwide. Innovative strategies to enable countries aiming to eliminate malaria as well as those that are already certified as malaria-free, are needed to address malaria importation in the context of the COVID-19 pandemic. China was certified as malaria-free in 2021 and now aims to prevent the malaria re-establishment. Nonpharmaceutical interventions such as entry screening, quarantining, and health education for individuals returning from international travel during the COVID-19 pandemic present both opportunities and challenges to the management of imported malaria. This study aimed to describe and analyze the operational challenges associated with an integrated surveillance and case management program in which malaria re-establishment prevention measures were incorporated into the COVID-19 program in China. METHODS: After the integration of malaria re-establishment prevention activities into the COVID-19 program for 10 months in Jiangsu Province, China, a focus-group discussion of public health workers working on preventing malaria re-establishment and controlling COVID-19 was held in June 2021, aiming to explore the operational challenges and lessons learned from the integrated approach. RESULTS: From 01 August 2020 to 31 May 2021, 8,947 overseas travelers with Yangzhou as the final destination underwent 14-day managed quarantine and 14-day home isolation. Of these travelers, 5,562 were from malaria-endemic regions. A total of 26,026 education booklets and materials were distributed to expand malaria-related knowledge. Twenty-two patients with unknown fever were screened for malaria with rapid diagnostic tests, and one patient was confirmed to have imported malaria. The challenges associated with the implementation of the integrated malaria surveillance and case management program include neglect of malaria due to COVID-19, lack of a standard operating procedure for malaria screening, mobility of public health providers, and difficulties in respecting the timeline of the "1-3-7" surveillance strategy. CONCLUSIONS: China's experience highlights the feasibility of integrated case surveillance and management of existing infectious diseases and new emerging infections. It also demonstrates the importance of a sound public health infrastructure with adequate, trained field staff for screening, testing, contact tracing, and providing health education, all of which are crucial for the success of both malaria re-establishment prevention program and the effective control of COVID-19.

Food handler's level of COVID-19 prevention practice and preparedness of food and drinking establishments to combat the pandemic in Eastern Ethiopia.

Background: Food and drinking establishments are potential hotspots for the spread of coronavirus. Food handler's have a higher risk of contracting the disease and transmitting it to others. The aim of this study was to assess the food handler's level of preventive practices toward COVID-19 and the preparedness of food and drinking establishments to tackle the pandemic in Eastern Ethiopia. Methods: The cross-sectional study design was conducted from September 1 to 30, 2020. A stratified sampling technique was used to select 276 licensed public food and drinking establishments and a simple random sampling technique was employed to select 422 food handlers from the selected establishments. A face-to-face interview and checklist-based observation were used to collect data. The collected data were entered into Epidata 3.1 and exported to STATA version 16 for analysis. Binary logistic regression analysis were conducted to identify factors associated with COVID-19 preventive practice. Statistical significance was declared at p < 0.05. Results: About 406 food handler's participated in this study, making the response rate 96.2%. The study showed that 38.4% of study participants (95% CI: 33.5, 43.1) had good preventive practices for COVID-19. Only 10.5% of food and drinking establishments fulfilled all requirements to prevent COVID-19 transmission. Being male [AOR = 0.61, 95% CI(0.61, (0.39, 0.93)], attending secondary education [AOR = 2.20, (95% CI: 1.37, 3.53)], having a favorable attitude toward COVID-19 [AOR = 1.89, (95% CI: 1.22, 2.95)], and having good knowledge about COVID-19 [AOR = 1.78, (95% CI: 1.13, 2.81)] were significantly associated with the level of COVID-19 preventive practices. Conclusion: The level of good COVID-19 preventive practice was found to be low among the food handler's. Only one in ten food and drink establishments fulfilled the national guideline for preventing COVID-19 transmission. Being male, attending secondary education, having knowledge about COVID-19, and having a favorable attitude toward COVID-19 were significantly associated with good COVID-19 preventive practices. A vibrant guideline on prevention practices should be in place at all establishments, and compliance should be monitored. Local health office experts should take comprehensive measures to make all food and drinking establishments accountable for practicing all preventive measures.

A Zebra or a Donkey? the European Commission's Proposal for a Debt-Equity Bias Reduction Allowance (DEBRA)

Ismer discusses the European Commission's proposal for a Debt-Equity Bias Reduction Allowance (DEBRA). As part of its Communication on Business Taxation for the twenty-first Century, the European Commission announced that it would propose a DEBRA. On 11 May 2022 the European Commission has indeed presented a corresponding proposal for such a Directive (in the following referred to as the DEBRA Directive). The Commission intends to create incentives for the re-equitization of companies which have become financially vulnerable because of the Coronavirus disease 2019 (COV1D-19) crisis. The draft Directive would apply to all taxpayers that are subject to corporate income tax in one or more EU Member States, including EU permanent establishments of non-EU entities. Though still a rare animal, the debra may in the future well take the place of the 2022 ifa Berlin teddy bear and become the heraldic animal of the dawning new tax age.

The application value of orthopedics' operating room nursing model based on evidence-based nursing and PDCA circulation during the COVID-19 outbreak

Background: The Coronavirus pandemic has resulted in an extreme challenge for humanity in recent times, like the challenges faced during World War II. Its origin has been pointed out, and the speculation made on its source directly points towards Wuhan in China. Since then, it has spread across the globe. The pandemic has resulted in more than one million deaths, which is a considerable challenge for humanity. Objective: With the pandemic of COVID-19, prevention of patient infection is crucial. This research focused on the orthopedic operating room nursing model effect based on evidence-based nursing and PDCA (Plan-Do-Check-act) cycle during the COVID-19 outbreak. Materials and Methods: From February 2020 to May 2020, 146 patients were admitted and received orthopedic surgery at Xuanwu Chunshu Hospital, Beijing, China, these admissions were grouped into control and intervention groups, which was based on the treatment provided. Satisfaction, time to bed and hospitalization, postoperative incision infection, and the occurrence of deep venous thrombosis of lower extremities, pain degree score, surgical treatment effect, anxiety, and depression scores were compared for all the admissions between the control and intervention groups. Results: In the control group, nursing satisfaction was less than in the intervention group. The time of getting out of bed and hospitalization was less in the intervention group;The total incidence of postoperative incision infection and lower limb deep vein thrombosis in the intervention group decreased. In the first postoperative day, the pain level in the intervention group was less than the control group. The effectiveness rate in the observation group is higher than that of the control group. Anxiety and depression scores of both groups tended to decrease with time and there was an interactive effect between grouping and time, where these differences were found to be statistically significant (P-value<0.05). Conclusion: The clinical application of the orthopedics operating room nursing model based on evidence-based nursing and PDCA cycle is remarkable and worth implementing during the COVID-19 outbreak.

Later one knows better: the over-reporting of short-time work in firm surveys.

Short-time work (STW) in Germany allows for a lot of flexibility in actual usage. Ex ante, firms notify the Employment Agency about the total number of employees eligible, and, up to the total granted, firms can flexibly choose how many employees actually use STW. In firm-level surveys, which provide timely information on STW in Germany, over-reporting of the number of employees on STW is prevalent. This study explores reasons for STW over-reporting based on a high-frequency and low-cost survey initiated during the Covid-19-pandemic (BeCovid) and a low-frequency and high-cost long-running survey (BP). Merging administrative records on actual use of STW, firms that use STW prove more likely to participate in the BeCovid survey. Multi-establishment firms over-report STW because they tend to report STW for all subfirms. The BP uses more interview time and confirms the over-reporting of STW use in the survey month, while-crucially-the over-reporting drops sharply with a few months of retrospection.

Establishments in the Covid-19-Crisis (BeCovid): A High-Frequency Establishment Survey to Monitor the Impact of the Covid-19 Pandemic

The high-frequency establishment survey “Establishments in the Covid-19-Crisis” (BeCovid) started in 2020 and continued until June 2022 to collect monthly data on how businesses in Germany adjusted to the challenges of the pandemic. This article describes the survey design and provides an overview over the topics covered. We further outline the survey’s research potentials, particularly when linked to administrative records.

Prompt and precise identification of various sources of infection in response to the prevention of malaria re-establishment in China.

Prompt and precise diagnosis of patients is an essential component of malaria control and elimination strategies, it is even more vital for the prevention of malaria re-establishment in the post elimination phase. After eliminating malaria in China, the strategy for prevention of malaria re-establishment was updated in a timely manner from the elimination strategy focusing on each case/focus to the prevention of re-establishment focusing on timely identification of the source of infection. However, there are numerous challenges, such as the persistent large number of imported malaria cases, the long-term threat of border malaria, unknown levels of asymptomatic infections and Plasmodium falciparum HRP2/3 gene deletions, and the continuous spreading of antimalarial drug resistance. Meanwhile, the detection capacity also need to be further improved to meet the timely detection of all sources of infection, otherwise it is bound to occur introduced malaria cases and malaria re-establishment in the presence of malaria vector mosquitoes. Therefore, it is necessary to continuously strengthen the malaria detection competency at all levels, promote the research and development on the malaria parasitological testing technologies, thus improving the timely detection of various sources of infection, and preventing the re-establishment of malaria.

Case Studies and Implications of Residential Building's Balcony Standards on COVID-19 Era

This study seeks to overcome COVID-19 and re-examine the balcony as a new, differentiated residential space that requires change in the coming post-corona era. In this study, theoretical considerations on the concept and definition of the balcony and the original purpose and function are reviewed. This study compares and analyzes standards and cases for open balconies that can function as private outdoor spaces in Korea and major foreign countries. The key results of this study are as follows. First, while in Korea, the system is operated to install an open balcony as one of the specialized measures in terms of urban landscape, overseas, the system is designed to perform the original function of the balcony, such as a comfortable living environment and space for evacuation that it is operating. Second, while in Korea, the scale of installation of balconies is limited through regulations that exclude the inclusion of floor area, in overseas countries, specific standards for the shape of open balconies, such as the protruding width and length, are prepared. As a follow-up to this study, institutional research should be conducted to specify the standard for the shape and size of external balconies, and safety and performance standards. © 2021 Architectural Institute of Korea.

Student-Run Online Journal Club Initiative During a Time of Crisis: Survey Study.

BACKGROUND: Since the closure of university campuses due to COVID-19 in spring 2020 necessitated a quick transition to online courses, medical students were isolated from hospitals and universities, negatively impacting their education. During this time, medical students had no opportunity to participate in academic discussions and were also socially isolated. Furthermore, medical doctors and professors of medical schools were given additional responsibilities during the pandemic because they were the frontliners in the fight against COVID-19. As a result, they did not have enough time to contribute effectively to medical student education. OBJECTIVE: This paper describes the establishment of the Cerrahpasa Neuroscience Society Journal Clubs, a group of entirely student-run online journal clubs at Cerrahpasa Faculty of Medicine, Istanbul University-Cerrahpasa. METHODS: The website, mass emailing, and social media accounts were used to announce the online journal clubs. Only medical students were eligible to apply. Journal clubs included psychiatry, neuroradiology, neurosurgery, neurology, and neuroscience. Following the last journal club meeting, a questionnaire created by the society's board was distributed to the participants. SPSS Statistics (version 26) was used for statistical analysis. RESULTS: Since March 15, 2021, synchronous online journal club meetings have been held every 2 weeks on a weekday using Google Meet, Microsoft Teams, or Zoom. Meetings of each journal club lasted approximately 1 hour on average. Interstudent interaction across multiple institutions was achieved since a total of 45 students from 11 different universities attended the meetings on a regular basis. Students on the society's board served as academic mentors for the clubs. The clubs received excellent feedback from participants, with an overall contentment score of 4.32 out of 5. CONCLUSIONS: By establishing these clubs, we have created a venue for academic discussions, which helps to reduce the negative impact of the pandemic on education. In addition, we believe it greatly aided students in staying in touch with their peers, thereby reducing the sense of isolation. We realize that traditional journal clubs are run by faculty; however, we believe that this experience demonstrated that medical students could run a journal club on their own since the feedback from participants was excellent. Additionally, as a medical student, being a journal club academic mentor is a challenging responsibility; however, having this responsibility significantly improved our academic mentors' leadership abilities.

Design of a Mobile Application to Changethe Child Vaccination Establishmentunder the COVID-19 Pandemic

The research analyzed the desertion of child vaccination in Peru, because parents could not immunize their children and that they changed their place of residence, taking refuge in the countryside for fear of contagion of COVID-19;and the shortage of work as a result of the measures taken by the state in the face of significant increases in COVID-19 infections, brought serious consequences in the decrease in the percentages of vaccinated children with a decrease to 61.1% of childhood immunization, as a result of the long and difficult processes to be able to immunize a minor in a vaccination establishment different from the one that attended for immunization;the objective being to increase the percentage of immunized children, through the use of a mobile application, where the parent will have the option of viewing the list of nearby vaccination facilities where they wish to immunize their child, as well as being able to make changes to the establishment of vaccination, avoiding the long and difficult process that currently has to be carried out in order to make a change in the vaccination establishment. The methodology used is Scrum;thanks to this methodology, the work was carried out efficiently and satisfactorily. The result of the research was satisfactory, and this can be said thanks to the results of the survey carried out with parents, where the majority indicated they agree on how important and efficient the web application is;thanks to the fact that it facilitates the change of health facility for many parents who had to change residence and take refuge in the countryside due to lack of work and fear of contagion of COVID-19. © 2022 University of Las Palmas de Gran Canaria, Faculty of Geography and History. All Rights Reserved.

Soft system methodology for maintenance and treatment budgeting for public-rented flats

Purpose>Public-rented flats in Jakarta Province operated by the Management Unit of Public-Rented Flats (MUPRF) experienced budget cuts for the maintenance and treatment activities during the COVID-19 pandemic that hit Indonesia in the early 2020. Currently, the budgeting scheme of the MUPRF uses the local government’s budget in determining the expenditures of public-rented flat. This papers aims to propose an alternative budgeting scheme for the MUPRF.Design/methodology/approach>Soft system methodology (SSM) was adopted to understand the public-rented flats as a whole system, so an alternative budgeting scheme for the MUPRF can be identified and developed. Interviews with an employee of the Department of Community Housing and Settlement of Daerah Khusus Ibukota Jakarta Province were conducted. A rich picture, customer, action, transformation, worldview, owner and environment analyses, conceptual model and a proposed model were developed during the process.Findings>Based on the SSM, it is found that becoming a local public service agency, the MUPRF can be more independent and flexible in managing their budget. The income generated by the public-rented flats can be used directly for their expenditure.Research limitations/implications>Through the SSM, only a conceptual model is developed, which has not yet been implemented in practice. Future studies need to be carried out to evaluate the feasibility of the conceptual model.Originality/value>This research analyses the public-rented flat as a whole system through SSM to identify factors and parties that are involved in the daily activities in public-rented flats to propose a suitable alternative for its budgeting scheme.

Law, Religion, and the COVID-19 Crisis

This essay explores judicial responses to legal restrictions on worship during the COVID-19 pandemic and draws two lessons, one comparative and one relating specifically to U.S. law. As a comparative matter, courts across the globe have approached the problem in essentially the same way, through intuition and balancing. This has been the case regardless of what formal test applies, the proportionality test outside the United States, which expressly calls for judges to weigh the relative costs and benefits of a restriction, or the Employment Division v. Smith test inside the United States, which rejects judicial line-drawing and balancing in favor of predictable results. Judges have reached different conclusions about the legality of restrictions, of course, but doctrinal nuances have made little apparent difference. With respect to the United States specifically, the pandemic has revealed deep divisions about religion and religious freedom, among other things-divisions that have inevitably influenced judicial attitudes toward restrictions on worship. The COVID-19 crisis has revealed a cultural and political rift that makes consensual resolution of conflicts over religious freedom problematic, and perhaps impossible, even during a once-in-a-century pandemic.

Evaluating the Effectiveness of Using Sport and Traditional Games at the Higher Military Educational Establishments in a Pandemic and Post-pandemic Period

Background. The cadets experienced particular difficulties in a pandemic period because due to isolation and faced a number of unanticipated challenges like stress, anxiety, and low learning outcomes. Objectives: The aim of the study was to evaluate the effectiveness of sport and traditional games to improve cadets’ learning performance and motivation to learning activities and future service duties. Methods. The pedagogical experiment was organized at the Military Academy (Odesa, Ukraine) during the 2020–2021 academic year. The research group, on the basis of empirical research, designed the leisure time activities program using five categories of exercises: classical sport team games, individual sports, well-known Ukrainian traditional games;unknown foreign traditional games, and martial arts. Results. During 20 weeks the researchers observed EG and CG groups conducting interviews, analyzing cadets’ behavior, monitoring their learning outcomes. The experiment findings revealed that the usage of sport and traditional games was an effective psychological and pedagogical technique to improve the learning process at the higher military educational establishment. On average, the technology effectiveness showed that qualitative changes by three points more. The largest increases were identified for high (3,6 points) and moderate degrees of effectiveness (7,8 points). At the same time, self-organized or poor-organized leisure leads to minor improvements in psychological condition and cognitive abilities among the cadets. Conclusion. Consequently, the usage of sport and traditional games would be an effective instrument applied in a post-pandemic period at the higher military educational establishments. Also, the study presented the recommendations to implement the games during the learning process at the higher military educational establishments. © 2021. All Rights Reserved.