Search results for: ethical decision making

Authors: Lakshmidevi Sreeramareddy, Komalpreet Kaur, Nane Pothier

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Graphical-based passwords have existed for decades. Their major advantage is that they are easier to remember than an alphanumeric password. However, their disadvantage (especially recognition-based passwords) is the smaller password space, making them more vulnerable to brute force attacks. Graphical passwords are also highly susceptible to the shoulder-surfing effect. The gesture-based password method that we developed is a grid-free, template-free method. In this study, we evaluated the gesture-based passwords for usability and vulnerability. The results of the study are significant. We developed a gesture-based password application for data collection. Two modes of data collection were used: Creation mode and Replication mode. In creation mode (Session 1), users were asked to create six different passwords and reenter each password five times. In replication mode, users saw a password image created by some other user for a fixed duration of time. Three different duration timers, such as 5 seconds (Session 2), 10 seconds (Session 3), and 15 seconds (Session 4), were used to mimic the shoulder-surfing attack. After the timer expired, the password image was removed, and users were asked to replicate the password. There were 74, 57, 50, and 44 users participated in Session 1, Session 2, Session 3, and Session 4 respectfully. In this study, the machine learning algorithms have been applied to determine whether the person is a genuine user or an imposter based on the password entered. Five different machine learning algorithms were deployed to compare the performance in user authentication: namely, Decision Trees, Linear Discriminant Analysis, Naive Bayes Classifier, Support Vector Machines (SVMs) with Gaussian Radial Basis Kernel function, and K-Nearest Neighbor. Gesture-based password features vary from one entry to the next. It is difficult to distinguish between a creator and an intruder for authentication. For each password entered by the user, four features were extracted: password score, password length, password speed, and password size. All four features were normalized before being fed to a classifier. Three different classifiers were trained using data from all four sessions. Classifiers A, B, and C were trained and tested using data from the password creation session and the password replication with a timer of 5 seconds, 10 seconds, and 15 seconds, respectively. The classification accuracies for Classifier A using five ML algorithms are 72.5%, 71.3%, 71.9%, 74.4%, and 72.9%, respectively. The classification accuracies for Classifier B using five ML algorithms are 69.7%, 67.9%, 70.2%, 73.8%, and 71.2%, respectively. The classification accuracies for Classifier C using five ML algorithms are 68.1%, 64.9%, 68.4%, 71.5%, and 69.8%, respectively. SVMs with Gaussian Radial Basis Kernel outperform other ML algorithms for gesture-based password authentication. Results confirm that the shorter the duration of the shoulder-surfing attack, the higher the authentication accuracy. In conclusion, behavioral features extracted from the gesture-based passwords lead to less vulnerable user authentication.

Keywords: authentication, gesture-based passwords, machine learning algorithms, shoulder-surfing attacks, usability

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Authors: Abosede Ijabadeniyi, Jeevarathnam P. Govender

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Prevailing strategic Corporate Social Responsibility (CSR) research is predominantly centred around the predictive implications of the construct on behavioural outcomes. This phenomenon limits the depth of our understanding of the trajectory of strategic CSR. The purpose of this paper is to investigate the mediating effects of CSR expectations on the relationship between consumer value and purchase behaviour by identifying the implications of the multidimensionality of CSR (economic, legal, ethical and philanthropic) on the latter. Drawing from the stakeholder theory and its interplay with the prevalence of Ubuntu values; the underlying force which governs the values of South African camaraderie, we hypothesise that the multidimensionality of CSR expectations has positive mediating effects in the relationship between consumer value and purchase behaviour. Partial Least Square (PLS) path modelling was employed, using six measures of the average path coefficient (APC) to test the relationship between the constructs. Results from a sample of mall shoppers of (n=411), based on a survey conducted across five major malls in Durban, South Africa, indicate that only the legal dimension of CSR serves as a mediating factor in the relationship among the constructs. South Africa’s unique history of segregation, leading to the proliferation of spontaneous organisational approach to CSR and higher expectations of organisational legitimacy are identified as antecedents of consumers’ reliance on the law (legal CSR) to redress the ills of the past, sustainable development, and socially responsible behaviour. The paper also highlights theoretical and managerial implications for future research.

Keywords: consumer value, corporate marketing, corporate social responsibility, purchase behaviour, Ubuntu

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Authors: Judson P. LaGrone

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Simulation-based education in curricula was once a luxurious component of nursing programs but now serves as a vital element of an individual’s learning experience. A debriefing occurs after the simulation scenario or clinical experience is completed to allow the instructor(s) or trained professional(s) to act as a debriefer to guide a reflection with a purpose of acknowledging, assessing, and synthesizing the thought process, decision-making process, and actions/behaviors performed during the scenario or clinical experience. Debriefing is a vital component of the simulation process and educational experience to allow the learner(s) to progressively build upon past experiences and current scenarios within a safe and welcoming environment with a guided dialog to enhance future practice. The aim of this integrative review was to assess current practices of debriefing models in simulation-based education for health care professionals and students. The following databases were utilized for the search: CINAHL Plus, Cochrane Database of Systemic Reviews, EBSCO (ERIC), PsycINFO (Ovid), and Google Scholar. The advanced search option was useful to narrow down the search of articles (full text, Boolean operators, English language, peer-reviewed, published in the past five years). Key terms included debrief, debriefing, debriefing model, debriefing intervention, psychological debriefing, simulation, simulation-based education, simulation pedagogy, health care professional, nursing student, and learning process. Included studies focus on debriefing after clinical scenarios of nursing students, medical students, and interprofessional teams conducted between 2015 and 2020. Common themes were identified after the analysis of articles matching the search criteria. Several debriefing models are addressed in the literature with similarities of effectiveness for participants in clinical simulation-based pedagogy. Themes identified included (a) importance of debriefing in simulation-based pedagogy, (b) environment for which debriefing takes place is an important consideration, (c) individuals who should conduct the debrief, (d) length of debrief, and (e) methodology of the debrief. Debriefing models supported by theoretical frameworks and facilitated by trained staff are vital for a successful debriefing experience. Models differed from self-debriefing, facilitator-led debriefing, video-assisted debriefing, rapid cycle deliberate practice, and reflective debriefing. A reoccurring finding was centered around the emphasis of continued research for systematic tool development and analysis of the validity and effectiveness of current debriefing practices. There is a lack of consistency of debriefing models among nursing curriculum with an increasing rate of ill-prepared faculty to facilitate the debriefing phase of the simulation.

Keywords: debriefing model, debriefing intervention, health care professional, simulation-based education

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Authors: Astrid Bagireanu, Julio Bros-Williamson, Mila Duncheva, John Currie

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Digital Twins (DTs) have entered the built environment from more established industries like aviation and manufacturing, although there has never been a common goal for utilising DTs at scale. Defined as the cyber-physical integration of data between an asset and its virtual counterpart, DT has been identified in literature from an operational standpoint – in addition to monitoring the performance of a built asset. However, this has never been translated into how DTs should be implemented into a project and what responsibilities each project stakeholder holds in the realisation of a DT. What is needed is an approach to translate these requirements into actionable DT dimensions. This paper presents a foundation for an overarching framework specific to the built environment. For the purposes of this research, the UK widely used the Royal Institute of British Architects (RIBA) Plan of Work from 2020 is used as a basis for itemising project stages. The RIBA Plan of Work consists of eight stages designed to inform on the definition, briefing, design, coordination, construction, handover, and use of a built asset. Similar project stages are utilised in other countries; therefore, the recommendations from the interviews presented in this paper are applicable internationally. Simultaneously, there is not a single mainstream software resource that leverages DT abilities. This ambiguity meets an unparalleled ambition from governments and industries worldwide to achieve a national grid of interconnected DTs. For the construction industry to access these benefits, it necessitates a defined starting point. This research aims to provide a comprehensive understanding of the potential applications and ramifications of DT in the context of the built environment. This paper is an integral part of a larger research aimed at developing a conceptual framework for the Architecture, Engineering, and Construction (AEC) sector following a conventional project timeline. Therefore, this paper plays a pivotal role in providing practical insights and a tangible foundation for developing a stage-by-stage approach to assimilate the potential of DT within the built environment. First, the research focuses on a review of relevant literature, albeit acknowledging the inherent constraint of limited sources available. Secondly, a qualitative study compiling the views of 14 DT experts is presented, concluding with an inductive analysis of the interview findings - ultimately highlighting the barriers and strengths of DT in the context of framework development. As parallel developments aim to progress net-zero-centred design and improve project efficiencies across the built environment, the limited resources available to support DTs should be leveraged to propel the industry to reach its digitalisation era, in which AEC stakeholders have a fundamental role in understanding this, from the earliest stages of a project.

Keywords: digital twins, decision-making, design, net-zero, built environment

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Authors: Rajesh Agarwal

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Carrier mobility at the organic/insulator interface is essential to the performance of organic thin film transistors (OTFT). The present work describes estimation of field dependent mobility (FDM) parameters and the threshold voltage of an OTFT using a simple, easy to fabricate two terminal asymmetric capacitive test structure using admittance measurements. Conventionally, transfer characteristics are used to estimate the threshold voltage in an OTFT with field independent mobility (FIDM). Yet, this technique breaks down to give accurate results for devices with high contact resistance and having field dependent mobility. In this work, a new technique is presented for characterization of long channel organic capacitor (LCOC). The proposed technique helps in the accurate estimation of mobility enhancement factor (γ), the threshold voltage (V_th) and band mobility (µ₀) using capacitance-voltage (C-V) measurement in OTFT. This technique also helps to get rid of making short channel OTFT or metal-insulator-metal (MIM) structures for making C-V measurements. To understand the behavior of devices and ease of analysis, transmission line compact model is developed. The 2-D numerical simulation was carried out to illustrate the correctness of the model. Results show that proposed technique estimates device parameters accurately even in the presence of contact resistance and field dependent mobility. Pentacene/Poly (4-vinyl phenol) based top contact bottom-gate OTFT’s are fabricated to illustrate the operation and advantages of the proposed technique. Small signal of frequency varying from 1 kHz to 5 kHz and gate potential ranging from +40 V to -40 V have been applied to the devices for measurement.

Keywords: capacitance, mobility, organic, thin film transistor

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Authors: Elspeth McInnes

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Research design is central to ethical research. Discriminatory research design is a key risk for researchers examining diverse cultural groups without conscious commitment to anti-discrimination values or knowledge of their culture. Culturally discriminatory research design is defined here as research proceeding from negative assumptions about people on the basis of race, colour, ethnicity, nationality or religion. Such discrimination can be direct or indirect. Direct discrimination is the uncritical mobilization of dominant group negative stereotypes of cultural minorities. Indirect discrimination is the examination of policies or programs grounded in dominant culture negative stereotypes that have been uncritically accepted by the researchers. This paper draws on anonymized elements of planned research projects and considers both direct and indirect cultural discrimination in research design and the responsibilities of ethics committees. Human research ethics committees provide a point of scrutiny with responsibility to alert researchers to risks of basing research on negative cultural stereotypes, as well as protecting participants from being subjected to negative discourses about them. This issue has become an increasing concern in a globalizing world of human displacement and migration creating a rise in the presence of minority cultures in host countries. As a nation established through colonization and immigration Australia has a long history of negative cultural stereotypes of Indigenous Australians as well as a legacy of the White Australia policy, which still echoes in attitudes to each wave of non-European immigration. The task of eliminating cultural discrimination in research design is vital to sustaining research integrity and ensuring that research is not used to reinforce or justify cultural discrimination.

Keywords: cultural discrimination, cultural stereotypes, participant risk, research design

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Authors: Chandanee Wasana Kalansooriya

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Dietary behaviour is a crucial factor affecting diabetes control. With increasing rates of diabetes prevalence in Asian countries, examining their dietary patterns, which are largely based on rice, is timely required. It has been identified that higher consumption of some rice varieties is associated with increased risk of type 2 diabetes. Although diabetes patients are advised to consume healthier rice varieties, which contains low glycemic, several conditions, one of which food insecurity, make them difficult to preserve those healthy dietary guidelines. Hence this study tries to investigate how food security affects on making right decisions of rice consumption within diabetes affected households using a sample from Sri Lanka, a country which rice considered as the staple food and records the highest diabetes prevalence rate in South Asia. The study uses data from the Household Income and Expenditure Survey 2016, a nationally representative sample conducted by the Department of Census and Statistics, Sri Lanka. The survey used a two-stage stratified sampling method to cover different sectors and districts of the country and collected micro-data on demographics, health, income and expenditures of different categories. The study uses data from 2547 households which consist of one or more diabetes patients, based on the self-recorded health status. The Household Dietary Diversity Score (HDDS), which constructed based on twelve food groups, is used to measure the level of food security. Rice is categorized into three groups according to their Glycemic Index (GI), high GI, medium GI and low GI, and the likelihood and impact made by food security on each rice consumption categories are estimated using a Two-part Model. The shares of each rice categories out of total rice consumption is considered as the dependent variable to exclude the endogeneity issue between rice consumption and the HDDS. The results indicate that the consumption of medium GI rice is likely to increase with the increasing household food security, but low GI varieties are not. Households in rural and estate sectors are less likely and Tamil ethnic group is more likely to consume low GI rice varieties. Further, an increase in food security significantly decreases the consumption share of low GI rice, while it increases the share of medium GI varieties. The consumption share of low GI rice is largely affected by the ethnic variability. The effects of food security on the likelihood of consuming high GI rice varieties and changing its shares are statistically insignificant. Accordingly, the study concludes that a higher level of food security does not ensure diabetes patients are consuming healthy rice varieties or reducing consumption of unhealthy varieties. Hence policy attention must be directed towards educating people for making healthy dietary choices. Further, the study provides a room for further studies as it reveals considerable ethnic and sectorial differences in making healthy dietary decisions.

Keywords: diabetes, food security, glycemic index, rice consumption

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Authors: Mohamed H. Khalil

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Water is one of the most crucial elements which influence human lives and development. Noteworthy, over the last few years, GIS plays a significant role in optimizing water management systems, especially after exponential developing in this sector. In this context, the Egyptian government initiated an advanced ‘GIS-Web Based System’. This system is efficiently designed to tangibly assist and optimize the complement and integration of data between departments of Call Center, Operation and Maintenance, and laboratory. The core of this system is a unified ‘Data Model’ for all the spatial and tabular data of the corresponding departments. The system is professionally built to provide advanced functionalities such as interactive data collection, dynamic monitoring, multi-user editing capabilities, enhancing data retrieval, integrated work-flow, different access levels, and correlative information record/track. Noteworthy, this cost-effective system contributes significantly not only in the completeness of the base-map (93%), the water network (87%) in high level of details GIS format, enhancement of the performance of the customer service, but also in reducing the operating costs/day-to-day operations (~ 5-10 %). In addition, the proposed system facilitates data exchange between different departments (Call Center, Operation and Maintenance, and laboratory), which allowed a better understanding/analyzing of complex situations. Furthermore, this system reflected tangibly on: (i) dynamic environmental monitor/water quality indicators (ammonia, turbidity, TDS, sulfate, iron, pH, etc.), (ii) improved effectiveness of the different water departments, (iii) efficient deep advanced analysis, (iv) advanced web-reporting tools (daily, weekly, monthly, quarterly, and annually), (v) tangible planning synthesizing spatial and tabular data; and finally, (vi) scalable decision support system. It is worth to highlight that the proposed future plan (second phase) of this system encompasses scalability will extend to include integration with departments of Billing and SCADA. This scalability will comprise advanced functionalities in association with the existing one to allow further sustainable contributions.

Keywords: GIS Web-Based, base-map, water network, decision support system

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Authors: M Jeffri Arlinandes Chandra, Puwaningdyah Murti Wahyuni, Dewi Mutiara M Jeffri Arlinandes Chandra, Puwaningdyah Murti Wahyuni, Dewi Mutiara

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Indonesia is a state of the law in accordance with article 1 paragraph 3 of the Constitution of the Republic of Indonesia (1945 Constitution), namely, 'the State of Indonesia is a state of law'. The consequences of the rule of law are making the law as the main commanding officer or making the law as a basis for carrying out an action taken by the state. The types of regulations and procedures for the formation of legislation in Indonesia are contained in Law Number 12 of 2011 concerning the Formation of Legislation. Various attempts were made to make quality regulations both in the formal hierarchy and material hierarchy such as synchronization and harmonization in the formation of laws and regulations so that there is no conflict between equal and hierarchical laws, but the fact is that there are still many conflicting regulations found between one another. This can be seen clearly in the many laws and regulations that were sued to judicial institutions such as the Constitutional Court (MK) and the Supreme Court (MA). Therefore, it is necessary to have a formulation regarding the governance of the formation of laws and regulations so as to minimize the occurrence of lawsuits to the court so that positive law can be realized which can be used today and for the future (ius constituendum). The research method that will be used in this research is a combination of normative research (library research) supported by empirical data from field research so that it can formulate concepts and answer the challenges being faced. First, the structuring of laws and regulations in Indonesia must start from the inventory of laws and regulations, whether they can be classified based on the type of legislation, what are they set about, the year of manufacture, etc. so that they can be clearly traced to the regulations relating to the formation of laws and regulations. Second, the search and revocation/revocation of laws and regulations that do not exist in the state registration system. Third, the periodic evaluation system is carried out at every level of the hierarchy of laws and regulations. These steps will form an ideal model of laws and regulations in Indonesia both in terms of content and material so that the instructions can be codified and clearly inventoried so that they can be accessed by the wider community as a concrete manifestation of the principle that all people know the law (presumptio iures de iure).

Keywords: legislation, review, evaluation, reconstruction

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Authors: Christian Perrin, Nicholas Blagden, Louise Allen, Sarah Impey

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Social workers in the UK and professionals globally are faced with a particular challenge when dealing with allegations of child sexual abuse (CSA) in the community. In the absence of a conviction or incontestable evidence, staff can often find themselves unable to take decisive action to remove a child from harm, even though there may be a credible threat to their welfare. Conversely, practitioners may over-calculate risk through fear of being accountable for harm. This is, in part, due to the absence of a structured and evidence-based risk assessment tool which can predict the likelihood of a person committing child sexual abuse. Such assessments are often conducted by forensic professionals who utilise offence-specific data and personal history information to calculate risk. In situations where only allegations underpin a case, this mode of assessment is not viable. There are further ethical issues surrounding the assessment of risk in this area which require expert consideration and sensitive planning. This paper explores this entangled problem extant in the wider call to prevent sexual and child sexual abuse in the community. To this end, 32 qualitative interviews were undertaken with social workers dealing with CSA cases. Results were analysed using thematic analysis and operationalised to formulate a risk and protection protocol for use in case management. This paper reports on the early findings associated with the initial indications of protocol reliability. Implications for further research and practice are discussed.

Keywords: sexual offending, child sexual offence, offender rehabilitation, risk assessment, offence prevention

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Authors: Kairat Kurakbayev, Dina Gungor, Adil Ashirbekov, Assel Kambatyrova

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Kazakhstan, a post-Soviet economy located in the Central Asia, is making great efforts to internationalize its national system of education. The country is very ambitious in making the national economy internationally competitive and education has become one of the main pillars of the nation’s strategic development plan for 2030. This paper discusses the role of professional teacher development in upgrading the secondary education curriculum with the introduction of English as a medium of instruction (EMI) in grades 10-11 grades. Having Kazakh as the state language and Russian as the official language, English bears a status of foreign language in the country. The development of trilingual education is very high on the agenda of the Ministry of Education and Science. It is planned that by 2019 STEM-related subjects – Biology, Chemistry, Computing and Physics – will be taught in EMI. Introducing English-medium education appears to be a very drastic reform and the teaching cadre is the key driver here. At the same time, after the collapse of the Soviet Union, the teaching profession is still struggling to become attractive in the eyes of the local youth. Moreover, the quality of Kazakhstan’s secondary education is put in question by OECD national review reports. The paper presents a case study of the nation-wide professional development programme arranged for 5 010 school teachers so that they could be able to teach their content subjects in English starting from 2019 onwards. The study is based on the mixed methods research involving the data derived from the surveys and semi-structured interviews held with the programme participants, i.e. school teachers. The findings of the study imply the significance of the school teachers’ attitudes towards the top-down reform of trilingual education. The qualitative research data reveal the teachers’ beliefs about advantages and disadvantages of having their content subjects (e.g. Biology or Chemistry) taught in EMI. The study highlights teachers’ concerns about their professional readiness to implement the top-down reform of English-medium education and discusses possible risks of academic underperforming on the part of students whose English language proficiency is not advanced. This paper argues that for the effective implementation of the English-medium education in secondary schools, the state should adopt a comprehensive approach to upgrading the national academic system where teachers’ attitudes and beliefs play the key role in making the trilingual education policy effective. The study presents lessons for other national academic systems considering to transfer its secondary education to English as a medium of instruction.

Keywords: teacher education, teachers' beliefs, trilingual education, case study

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Authors: Mohan Li

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Nowadays, intelligent research technology is more and more important than traditional research methods in urban research work, and this proportion will greatly increase in the next few decades. Frequently such analyzing work cannot be carried without some software engineering knowledge. And here, domain models of urban research will be necessary when applying software engineering knowledge to urban work. In many urban plan practice projects, making rational models, feeding reliable data, and providing enough computation all make indispensable assistance in producing good urban planning. During the whole work process, domain models can optimize workflow design. At present, human beings have entered the era of big data. The amount of digital data generated by cities every day will increase at an exponential rate, and new data forms are constantly emerging. How to select a suitable data set from the massive amount of data, manage and process it has become an ability that more and more planners and urban researchers need to possess. This paper summarizes and makes predictions of the emergence of technologies and technological iterations that may affect urban research in the future, discover urban problems, and implement targeted sustainable urban strategies. They are summarized into seven major domain models. They are urban and rural regional domain model, urban ecological domain model, urban industry domain model, development dynamic domain model, urban social and cultural domain model, urban traffic domain model, and urban space domain model. These seven domain models can be used to guide the construction of systematic urban research topics and help researchers organize a series of intelligent analytical tools, such as Python, R, GIS, etc. These seven models make full use of quantitative spatial analysis, machine learning, and other technologies to achieve higher efficiency and accuracy in urban research, assisting people in making reasonable decisions.

Keywords: big data, domain model, urban planning, urban quantitative analysis, machine learning, workflow design

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Authors: Kevin Yeo, Christine Hall, Babinchak Tim

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BAT® [Botulism Antitoxin Heptavalent (A,B,C,D,E,F,G)-(Equine)] anti-toxin is a mixture of equine immune globulin fragments indicated for the treatment of symptomatic botulism in adult and pediatric patients. The effectiveness of BAT anti-toxin is based on efficacy studies conducted in animal models. A general explanation of the pivotal animal studies, post market surveillance and outcomes of an observational patient registry for patients treated with BAT product distributed in the USA is briefly discussed. Overall it took 20 animal studies for two well-designed and appropriately powered pivotal efficacy studies – one in which the effectiveness of BAT was assessed against all 7 serotypes in the guinea pig, and the other where efficacy is confirmed in the Rhesus macaque using Serotype A. Clinical Experience for BAT to date involves approximately 600 adult and pediatric patients with suspected botulism. In pre-licensure, patient data was recorded under the US CDC expanded access program (259 adult and pediatric patients between 10 days to 88 years of age). In post licensure, greater than 350 patients to date have received BAT and been followed up by enhanced expanded access program. The analysis of the post market surveillance data provided a unique opportunity to demonstrate clinical benefit in the field study required by the animal rule. While the animal rule is applied because human efficacy studies are not ethical or feasible, a post-marketing requirement is to conduct a study to evaluate safety and clinical benefit when circumstances arise and demonstrate the favourable benefit-risk profile that supported licensure.

Keywords: botulism, threat, clinical benefit, observational patient registry

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Authors: Anna Zoli

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In recent years, we have been witnessing a surge of locally-sustained communities committed to promoting new ethical economies while fostering the full participation of socially excluded groups and individuals into the labor market. This article explores the practices of a particular community development model, Transition Towns, as implemented in Monteveglio, Italy. Data were gathered throughout two years long ethnography, using multiple qualitative techniques, namely participant observation, document analysis, and semi-structured interviews. Data were analyzed triangulating from multiple sources of evidence and using hybrid thematic analysis. Major findings show that Transition Town movement works on two main axes, vertical and horizontal. Vertical transition involves interactions with an overreaching political, economic, and social structure which is not transitioning, and therefore poses structural resistances to the transformative social change fostered by the TT. Conversely, horizontal transition involves intragroup dynamics within the communal relational and geographical spaces and therefore poses process resistances between 'self and others' to the interpersonal communication between TT members. The study concludes that a psychosocial approach to community development is essential in order to conflate macro-social dynamics and psychological processes that may obstacle grassroots social movements to thrive. Skills from psychosocial disciplines are a unique set that could facilitate communication and relational processes for community development, and ultimately enabling social change.

Keywords: community development, grassroots social movements, psychosocial approaches, Transition Towns

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Authors: Nino Pailodze, Malkhaz Sulashvili, Vladimer Kekenadze, Tea Khutsishvili, Irma Makharashvili, Aleksandre Kekenadze

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In the nearest future among the important problems which Georgia has solve the most important is economic stability, that bases on fiscal policy and the proper definition of the its directions. The main source of the Budget revenue is the national income. The State uses taxes, loans and emission in order to create national income, were the principal weapon are taxes. As well as fiscal function of the fulfillment of the budget, tax systems successfully implement economic and social development and the regulatory functions of foreign economic relations. A tax is a mandatory, unconditional monetary payment to the budget made by a taxpayer in accordance with this Code, based on the necessary, nonequivalent and gratuitous character of the payment. Taxes shall be national and local. National taxes shall be the taxes provided for under this Code, the payment of which is mandatory across the whole territory of Georgia. Local taxes shall be the taxes provided for under this Code, introduced by normative acts of local self-government representative authorities (within marginal rates), the payment of which is mandatory within the territory of the relevant self-governing unit. National taxes have the leading role in tax systems, but also the local taxes have an importance role in tax systems. Exactly in the means of local taxes, the most part of the budget is formatted. National taxes shall be: income tax, profit tax, value added tax (VAT), excise tax, import duty, property tax shall be a local tax The property tax is one of the significant taxes in Georgia. The paper deals with the taxation mechanism that has been operated in Georgia. The above mention has the great influence in financial accounting. While comparing foreign legislation towards Georgian legislation we discuss the opportunity of using their experience. Also, we suggested recommendations in order to improve the tax system in financial accounting. In addition to accounting, which is regulated according the International Accounting Standards we have tax accounting, which is regulated by the Tax Code, various legal orders / regulations of the Minister of Finance. The rules are controlled by the tax authority, Revenue Service. The tax burden from the tax values are directly related to expenditures of the state from the emergence of the first day. Fiscal policy of the state is as well as expenditure of the state and decisions of taxation. In order to get the best and the most effective mobilization of funds, Government’s primary task is to decide the kind of taxation rules. Tax function is to reveal the substance of the act. Taxes have the following functions: distribution or the fiscal function; Control and regulatory functions. Foreign tax systems evolved in the different economic, political and social conditions influence. The tax systems differ greatly from each other: taxes, their structure, typing means, rates, the different levels of fiscal authority, the tax base, the tax sphere of action, the tax breaks.

Keywords: international accounting standards, financial accounting, tax systems, financial obligations

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Authors: Maria R. Mula-Molina, Juan A. Ferriz-Papi

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Environmental concerns are increasingly obtaining higher priority in sustainability agenda of educational establishments. This is important not only for its environmental performance in its own right as an organization, but also to present a model for its students. On the other hand, universities play an important role on research and innovative solutions for measuring, analyzing and reducing environmental impacts for different activities. The assessment and decision-making process during the activity of educational establishments is linked to the application of robust indicators. In this way, the carbon footprint is a developing indicator for sustainability that helps understand the direct impact on climate change. But it is not easy to implement. There is a large amount of considering factors involved that increases its complexity, such as different uses at the same time (research, lecturing, administration), different users (students, staff) or different levels of activity (lecturing, exam or holidays periods). The aim of this research is to develop a simplified methodology for calculating and comparing carbon emissions per user at university campus considering two main aspects for carbon accountings: Building operations and transport. Different methodologies applied in other Spanish university campuses are analyzed and compared to obtain a final proposal to be developed in this type of establishments. First, building operation calculation considers the different uses and energy sources consumed. Second, for transport calculation, the different users and working hours are calculated separately, as well as their origin and traveling preferences. For every transport, a different conversion factor is used depending on carbon emissions produced. The final result is obtained as an average of carbon emissions produced per user. A case study is applied to the University of Alicante campus in San Vicente del Raspeig (Spain), where the carbon footprint is calculated. While the building operation consumptions are known per building and month, it does not happen with transport. Only one survey about the habit of transport for users was developed in 2009/2010, so no evolution of results can be shown in this case. Besides, building operations are not split per use, as building services are not monitored separately. These results are analyzed in depth considering all factors and limitations. Besides, they are compared to other estimations in other campuses. Finally, the application of the presented methodology is also studied. The recommendations concluded in this study try to enhance carbon emission monitoring and control. A Carbon Action Plan is then a primary solution to be developed. On the other hand, the application developed in the University of Alicante campus cannot only further enhance the methodology itself, but also render the adoption by other educational establishments more readily possible and yet with a considerable degree of flexibility to cater for their specific requirements.

Keywords: building operations, built environment, carbon footprint, climate change, transport

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Authors: Justin Bin

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Artificial intelligence (AI) has been rapidly rising in usage recently, already active in the daily lives of millions, from distinguished AIs like the popular ChatGPT or Siri to more obscure, inconspicuous AIs like those used in social media or internet search engines. As upcoming generations grow immersed in emerging technology, AI will play a vital role in their development. Namely, the education sector, an influential portion of a person’s early life as a student, faces a vast ocean of possibilities concerning the implementation of AI. The main purpose of this study is to analyze the effect that AI will have on the future of the educational field. More particularly, this study delves deeper into the following three categories: school admissions, the productivity of students, and ethical concerns (role of human teachers, purpose of schooling itself, and significance of diplomas). This study synthesizes research and data on the current effects of AI on education from various published literature sources and journals, as well as estimates on further AI potential, in order to determine the main, overarching effects it will have on the future of education. For this study, a systematic organization of data in terms of type (quantitative vs. qualitative), the magnitude of effect implicated, and other similar factors were implemented within each area of significance. The results of the study suggest that AI stands to change all the beforementioned subgroups. However, its specific effects vary in magnitude and favorability (beneficial or harmful) and will be further discussed. The results discussed will reveal to those affiliated with the education field, such as teachers, counselors, or even parents of students, valuable information on not just the projected possibilities of AI in education but the effects of those changes moving forward.

Keywords: artificial intelligence, education, schools, teachers

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Authors: Prathyusha Samvedam, Hiranmaya Nanda

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Doping refers to the practice of using drugs or practices that enhance an athlete's performance. This is a problem that occurs on a worldwide scale and compromises the fairness of athletic tournaments. There are rules that have been created on both the national and international levels in order to prevent doping. However, these rules sometimes contradict one another, and it is possible that they don't do a very good job of prohibiting people from using PEDs. This study will contend that India's inability to comply with specific Code criteria, as well as its failure to satisfy "best practice" standards established by other countries, demonstrates a lack of uniformity in the implementation of anti-doping regulations and processes among nations. Such challenges have the potential to undermine the validity of the anti-doping system, particularly in developing nations like India. This article on the legislative framework in India governing doping in sports is very important. To begin, doping in sports is a significant problem that affects the spirit of fair play and sportsmanship. Moreover, it has the potential to jeopardize the integrity of the sport itself. In addition, the research has the potential to educate policymakers, sports organizations, and other stakeholders about the current legal framework and how well it discourages doping in athletic competitions. This article is divided into four distinct sections. The first section offers an explanation of what doping is and provides some context about its development throughout time. Followed the role of anti-doping authorities and the responsibilities they perform are investigated. Case studies and the research technique that will be employed for the study are in the third section; finally, the results are presented in the last section. In conclusion, doping is a severe problem that endangers the honest competition that exists within sports.

Keywords: sports law, doping, NADA, WADA, performance enhancing drugs, anti-doping bill 2022

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Authors: Athanasia Petropoulou

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While there is a common understanding that a person’s sex, gender, gender identity, and sexual orientation shape every stage of the migration experience, theories of international migration had until recently not been focused on exploring and incorporating a gender perspective in their analysis. In a similar vein, refugee law has long been the object of criticisms for failing to recognize and respond appropriately to women’s and sexual minorities’ experiences of persecution. The present analysis attempts to depict the challenges faced by the European Court of Human Rights (ECtHR) and U.S. courts when adjudicating in cases involving asylum claims with a gendered perspective. By providing a comparison between adjudicating strategies of international and national jurisdictions, the article aims to identify common or distinctive approaches in addressing gendered based claims. The paper argues that, despite the different nature of the judicial bodies and the different legal instruments applied respectively, judges face similar challenges in this context and often fail to qualify and address the gendered dimensions of asylum claims properly. The ECtHR plays a fundamental role in safeguarding human rights protection in Europe not only for European citizens but also for people fleeing violence, war, and dire living conditions. However, this role becomes more difficult to fulfill, not only because of the obvious institutional constraints but also because cases related to claims of asylum seekers concern a domain closely linked to State sovereignty. Amid the current “refugee crisis,” risk assessment performed by national authorities, like in the process of asylum determination, is shaped by wider geopolitical and economic considerations. The failure to recognize and duly address the gendered dimension of non - refoulement claims, one of the many shortcomings of these processes, is reflected in the decisions of the ECtHR. As regards U.S. case law, the study argues that U.S. courts either fail to apply any connection between asylum claims and their gendered dimension or tend to approach gendered based claims through the lens of the “political opinion” or “membership of a particular social group” reasons of fear of persecution. This exercise becomes even more difficult, taking into account that the U.S. asylum law inappropriately qualifies gendered-based claims. The paper calls for more sociologically informed decision-making practices and for a more contextualized and relational approach in the assessment of the risk of ill-treatment and persecution. Such an approach is essential for unearthing the gendered patterns of persecution and addressing effectively related claims, thus securing the human rights of asylum seekers.

Keywords: asylum, European court of human rights, gender, human rights, U.S. courts

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Authors: Mangala Kohli, P. A. Athira, Reeha Mahajan

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The subthalamic nucleus (STN) is a biconvex nucleus situated in the diencephalon. The knowledge of the morphometry of the subthalamic nucleus is essential for accurate targeting of the nucleus during Deep Brain Stimulation. The present study aims to note the morphometry of the subthalamic nucleus in both the cerebral hemispheres which will prove to be of great value to radiologists and neurosurgeons. A cross‐sectional observational study was conducted in the Departments of Anatomy and Forensic Medicine, Lady Hardinge Medical College & Associated Hospitals, New Delhi on thirty adult cadaveric brain specimens of unclaimed and donated corpses. The specimens were categorized into 3 age groups: 20-35, 35-50 and above 50 years. All samples were collected after following the standard protocol for ethical clearance. The morphometric study of 60 subthalamic nucleus was thus conducted. Transverse section of the brain was made at a plane 4mm ventral to the plane containing mid commissural point. The dimensions of the subthalamic nucleus were measured bilaterally with the aid of digital Vernier caliper and magnifying glass. In the present study, the mean length and width and AC-PC length of the subthalamic nucleus was recorded on the right and left side in Group A, B and C. On comparison of mean of subthalamic nucleus dimensions between the right and left side in Group C, no statistically significant difference was observed. The length and width of subthalamic nucleus measured in the 3 age groups were compared with each other and the p value calculated. There was no statistically significant difference between the dimensions of Group A and B, Group B and C as well as Group A and C. The present study reveals that there is no significant reduction in the size of the nucleus was noted with increasing age. Thus, the values obtained in the present study can be used as a reference for various invasive and non-invasive procedures on subthalamic nucleus.

Keywords: cerebral hemisphere, deep brain stimulation, morphometry, subthalamic nucleus

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Authors: Khitam Ibrahem Shlash Mohammad

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Background: Postnatal depression is a focus of considerable research attention, but little is known about the pattern of stress across this period. Objective: to investigate the prevalence of stress after childbirth for Jordanian women and identify associated risk factors. Method: Design: A descriptive cross-sectional study. Participants were recruited six to eight weeks postpartum, provided personal, social and obstetric information, and completed the stress subscale of Depression Anxiety and Stress Scale (DASS-S), the Maternity Social Support Scale (MSSS), and Perceived Self-Efficacy Scale (PSES). Setting: maternal and child health care clinics in four health care centres in Maan city in Southern Jordan. Participants: Arabic speaking women (n = 324) between the ages of 18 and 45 years, six to eight weeks postpartum, primiparous or multiparous at low risk for obstetric complications. Data collection took place between October 2015 and January 2016. Ethical clearance was obtained prior to data collection. Results: The prevalence of postpartum stress among Jordanian women was 39.8 %. A regression analysis revealed that occupation, low social support, financial problems, difficult marital relationships, difficult relationship with family-in-law, giving birth to a female baby, difficult childbirth, and low self-efficacy were associated with postpartum stress. Conclusions and implications for practice: Jordanian women need support during pregnancy, during and after childbirth. Postpartum emotional support and assessment of symptoms of stress need to be incorporated into routine practice. The opportunity for open discussion along with increased awareness and clarification of common misconceptions about postpartum stress is necessary.

Keywords: prevalence, postpartum, stress, Jordanian women

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Authors: Kailas Bhandarkar, Talib Dar, Laura Karia, Manasvi Upadhyaya

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Introduction: Frenotomy for tongue tie is commonly performed in breastfed infants who experience difficulty in latching after failed conservative management for tongue tie. However, there is no consensus for the routine use of massage following frenotomy. Our aim was to assess the efficacy of massage in preventing recurrence following frenotomy. Methods: The tongue tie service in our tertiary referral hospital consists of 5 consultants and a breastfeeding (BF) midwife. 3 consultants routinely advice massage post procedure. Babies are assessed by the midwife after the procedure and a follow-up consultation after a week. After due ethical approval, data were collected by two staff members who were independent of TT service on a standardized questionnaire to avoid bias. Fischer exact test was employed (p < 0.05 considered significant). Results: Six hundred and thirty-two babies attended the clinic from January 2018 to December 2018. Thirty-three of these were excluded as the procedure was not needed. Parents were contacted at a median of six months post-procedure (range 2-10 months). 282/599 were advised massage. 92/282 could be contacted. 40/ 92 adhered to massage regimen. None of these had a recurrence. 52/92 (54%), although advised, did not perform massage. Reasons cited for lack of adherence to massage included difficulty in performing massaging and conflicting advice given by other health care professionals involved in patient care like paediatricians and group practice and lack of information on the internet). Overall, 4/599 (0.66%) had recurrences, and this difference was not statistically significant. Conclusion: In our experience, the rate of recurrence after frenotomy is low enough for us to conclude that there is no significant benefit of massage after frenotomy for tongue tie. We could also conclude that among parents who were advised massage more than half failed to adhere to the advice.

Keywords: tongue tie, frenotomy, massage, recurrence

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Authors: A. Buruzs, M. F. Hatwágner, L. T. Kóczy

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The aim of the present paper is to develop an integrated method that may provide assistance to decision makers during system planning, design, operation and evaluation. In order to support the realization of Circular Economy (CE), it is essential to evaluate local needs and conditions which help to select the most appropriate system components and resource needs. Each of these activities requires careful planning, however, the model of CE offers a comprehensive interdisciplinary framework. The aim of this research was to develop and to introduce a practical methodology for evaluation of local and regional opportunities to promote CE.

Keywords: circular economy, factors, fuzzy cognitive map, model reduction, sustainability

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Authors: A. Marais

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A challenging aspect of teaching cello to novice adult learners is finding adequate lesson material and applying relevant teaching methodologies. It could play a crucial role in adult learners' decision to commence or stop taking music lessons. This study contributes to the theory and practises of continuing education. This study is important to lifelong learning, especially with the focus on adult teaching and learning and the difficulties concerning these themes. The research problem identified for this study is we are not aware of adults' life stories; thus, cello lesson material is not always relevant for adult's specific needs for motivation and goals for starting cello lessons. In my experience, an adult does not necessarily want to play children songs when they learn a new instrument. They want material and lessons fitted to adult learners. Adults also learn differently from younger beginners. Adults ask questions such as how and why, while children more readily accept what is being taught. This research creates awareness of adults' musical needs and learning methods. If every adult shares their own story for commencing and continuing with cello lessons, material should be created, revised, or adapted for more individually appropriate lessons. A number of studies show that adults taking music lessons experience a decrease in feelings of loneliness and isolation. It gives adults a sense of wellbeing and can help improve immune systems. The purpose of this research study will be to discover the life stories of adult amateur cellists. At this stage in the research, the life stories of amateur cellists can generally be defined as personal reflections of their motivations for and experiences of commencing and continuing with individual lessons. The findings of this study will contribute to the development of cello lesson material for adult beginners based on their stories. This research could also encourage adults to commence with music lessons and could, in that way, contribute to their quality of life. Music learners become aware of deep spiritual, emotional, and social values incorporated or experienced through musical learning. This will be a qualitative study with a narrative approach making use of oral history. The chosen method will encapsulate the stories of amateur individual adults starting and continuing with cello lessons. The narrative method entails experiences as expressed in lived and told stories of individuals. Oral history is used as part of the narrative method and entails gathering of personal reflections of events and their cause and effects from an individual or several individuals. These findings from this study will contribute to adult amateur cellists' motivations to continue with music lessons and inspire others to commence. The inspiring life stories of the amateur cellists would provide insight into finding and creating new cello lesson material and enhance existing teaching methodologies for adult amateur cellists.

Keywords: adult, amateur, cello, education, learning, music, stories

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Authors: Hamad Alhamad

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Introduction: The number of retirees in Kuwait is rising quickly, and this is causing more people to become concerned about their well-being. Despite the fact that loneliness and quality of life are significant indices of retiree wellbeing, little research has been done on the topic among retirees in Kuwait. The aim of this study is to explore the level of loneliness and quality of life among retirees in Kuwait. Methods: This is a a cross-sectional descriptive research targeting retirees who live in Kuwait. The UCLA loneliness scale (version 3) and the 36-Item Short Form Survey (36- SF) were utilized. Data was analyzed using SPSS. The ethical approval was obtained from Kuwait University and the Ministry of Health (286). Results: Total respondents in this research were 202 (N=202). The results indicate 77.7% (N=157) experience moderate level of loneliness, 19.8% (N=40) experience high level of loneliness, and only 205% (N=5) experience low level of loneliness. The results of the SF-36 health related questionnaire, participants scores in the eight domains: Physical functioning, general health, role limitations due to physical and emotional health, energy, social functioning, pain, and emotional wellbeing , scored low means. The average of the means was calculated and was (49.8), which indicated that all participants have moderately low Quality of life. Significant relationship with p value equal to ( p= 0.004), was found between a sociodemographic characteristic and level of loneliness in which retirees who were married indicated higher levels of loneliness compared to the single, divorced, and widowed retirees. Conclusion: The study revealed retirees in Kuwait feel moderate loneliness and have a low Quality of Time. The study indicates that retirees should be more considered emotionally and improved and help explore the negative effects on their quality of time In addition to exploring the leading factors to the feeling of loneliness.

Keywords: older adults, social isolation, work, retirement

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Authors: Adesuwa Omorede, Rufai Haruna Kilu

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Affective motivation (motivation that is emotionally laden usually related to affect, passion, emotions, moods) in the workplace stimulates individuals to reinforce, persist and commit to their task, which leads to the individual and organizational performance. This leads individuals to reach goals especially in situations where task are highly challenging and hostile. In such situations, individuals are more disposed to be more creative, innovative and see new opportunities from the loopholes in their workplace. However, when individuals feel displaced and less important, an adverse reaction may suffice which may be detrimental to the organization and its performance. One sector where affective motivation is eminently present and relevant, is the mining industry. Due to its intense work environment; mostly dominated by men and masculinity cultures; and deliberate exclusion of women in this environment which, makes the women working in these environments to feel marginalized. In Ghana, the mining industry is mostly seen as a very physical environment especially underground and mostly considerd as 'no place for a woman'. Despite the fact that these women feel less 'needed' or 'appreciated' in such environments, they still have to juggle between intense work shifts; face violence and other health risks with their families, which put a strain on their affective motivational reaction. Beyond these challenges, however, several mining companies in Ghana today are working towards providing a fair and equal working situation for both men and women miners, by recognizing them as key stakeholders, as well as including them in the stages of mining projects from the planning and designing phase to the evaluation and implementation stage. Drawing from the psychology and gender literature, this study takes a narrative approach to identify and understand the shifting gender dynamics within the mine works in Ghana, occasioning a change in background disposition of miners, which leads to more women taking up mine jobs in the country. In doing so, a qualitative study was conducted using semi-structured interviews from Ghana. Several women working within the mining industries in Ghana shared their experiences and how they felt and still feel in their workplace. In addition, archival documents were gathered to support the findings. The results suggest a change in enrolment regimes in a mining and technology university in Ghana, making room for a more gender equal enrolments in the university. A renowned university that train and feed mine work professional into the industry. The results further acknowledge gender equal and diversity recruitment policies and initiatives among the mining companies of Ghana. This study contributes to the psychology and gender literature by highlighting the hindrances women face in the mining industry as well as highlighting several of their affective reactions towards gender inequality. The study also provides several suggestions for decision makers in the mining industry of what can be done in the future to reduce the gender inequality gap within the industry.

Keywords: affective motivation, gender shape shifting, mining industry, women miners

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Authors: Michael Moeti, Khuliso Sigama, Thapelo Samuel Matlala

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One of the principal challenges that the world is confronted with is insecurity. The crime rate is increasing exponentially, and protecting our physical assets especially in the motorist industry, is becoming impossible when applying our own strength. The need to develop technological solutions that detect and report theft without any human interference is inevitable. This is critical, especially for vehicle owners, to ensure theft detection and speedy identification towards recovery efforts in cases where a vehicle is missing or attempted theft is taking place. The vehicle theft detection system uses Convolutional Neural Network (CNN) to recognize the driver's face captured using an installed mobile phone device. The location identification function uses a Global Positioning System (GPS) to determine the real-time location of the vehicle. Upon identification of the location, Global System for Mobile Communications (GSM) technology is used to report or notify the vehicle owner about the whereabouts of the vehicle. The installed mobile app was implemented by making use of python as it is undoubtedly the best choice in machine learning. It allows easy access to machine learning algorithms through its widely developed library ecosystem. The graphical user interface was developed by making use of JAVA as it is better suited for mobile development. Google's online database (Firebase) was used as a means of storage for the application. The system integration test was performed using a simple percentage analysis. Sixty (60) vehicle owners participated in this study as a sample, and questionnaires were used in order to establish the acceptability of the system developed. The result indicates the efficiency of the proposed system, and consequently, the paper proposes the use of the system can effectively monitor the vehicle at any given place, even if it is driven outside its normal jurisdiction. More so, the system can be used as a database to detect, locate and report missing vehicles to different security agencies.

Keywords: CNN, location identification, tracking, GPS, GSM

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Authors: M. Eickermann, F. Ronellenfitsch, J. Junk

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Oilseed rape (Brassica napus L.) is one of the most important crops throughout Europe, but pressure due to pest insects and pathogens can reduce yield amount substantially. Therefore, the usage of pesticide applications is outstanding in this crop. In addition, climate change effects can interact with phenology of the host plant and their pests and can apply additional pressure on the yield. Next to the pollen beetle, Meligethes aeneus L., the seed-damaging pest insects, cabbage seed weevil (Ceutorhynchus obstrictus Marsham) and the brassica pod midge (Dasineura brassicae Winn.) are of main economic impact to the yield. While females of C. obstrictus are infesting oilseed rape by depositing single eggs into young pods, the females of D. brassicae are using this local damage in the pod for their own oviposition, while depositing batches of 20-30 eggs. Without a former infestation by the cabbage seed weevil, a significant yield reduction by the brassica pod midge can be denied. Based on long-term, multisided field experiments, a comprehensive data-set on pest migration to crops of B. napus has been built up in the last ten years. Five observational test sides, situated in different climatic regions in Luxembourg were controlled between February until the end of May twice a week. Pest migration was recorded by using yellow water pan-traps. Caught insects were identified in the laboratory according to species specific identification keys. By a combination of pest observations and corresponding meteorological observations, the set-up of models to predict the migration periods of the seed-damaging pests was possible. This approach is the basis for a computer-based decision support tool, to assist the farmer in identifying the appropriate time point of pesticide application. In addition, the derived algorithms of that decision support tool can be combined with climate change projections in order to assess the future potential threat caused by the seed-damaging pest species. Regional climate change effects for Luxembourg have been intensively studied in recent years. Significant changes to wetter winters and drier summers, as well as a prolongation of the vegetation period mainly caused by higher spring temperature, have also been reported. We used the COSMO-CLM model to perform a time slice experiment for Luxembourg with a spatial resolution of 1.3 km. Three ten year time slices were calculated: The reference time span (1991-2000), the near (2041-2050) and the far future (2091-2100). Our results projected a significant shift of pest migration to an earlier onset of the year. In addition, a prolongation of the possible migration period could be observed. Because D. brassiace is depending on the former oviposition activity by C. obstrictus to infest its host plant successfully, the future dependencies of both pest species will be assessed. Based on this approach the future risk potential of both seed-damaging pests is calculated and the status as pest species is characterized.

Keywords: CORDEX projections, decision support tool, Brassica napus, pests

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Authors: Gupta Renu, T. S. Roy

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Introduction: For the prospect of successful replacement therapies in treatment of Diabetes mallitus it is necessary to know events occurring during normal human pancreas development. Literature of human pancreas development are few in number as well as mainly related to first trimester because of ethical and technical difficulties. So the study was conducted on 12 fetuses from 12 gestational weeks (GW) to 5 months of infant to know normal development of exocrine and endocrine part of human pancreas. Material and Methods: Human fetalpancreases were screened by haematoxyline and eosin staining and done electron microscopy for suitable specimens to know ultrastructural detail of fetal pancreas. Results:It was observed arborized tubules, the cells budding out from these tubules differentiated into primitive acini and islets in 12thGW. At 14 weeks scanty granules were observed in the endocrine cells which coincided with the capillary invasion of the islets. The ducts and acini were surrounded by well-organized connective tissue. The acinihad elongated cells, small amount of cytoplasm and large open face euchromatic nuclei with single nucleolus. The mature form of islets of Langerhans was observed close to the acini and duct in 20 GW fetus. Connective tissue around the duct was well organized.No significant developmental change was observed early postnatal, infant. Conclusion: The development of both component exocrine as well as endocrine part of human fetal pancreas was studied by light and electron microscopy. Observations suggested that the fetal pancreas contained mainly ducts, few acini, many centroacinar cells, and large undifferentiated tissue.

Keywords: gestational weeks (GW), acini, islets of Langerhans, ducts

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Authors: Mathilde Kirkegaard

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The paper will focus on management of heritage that integrates the local community, and argue towards an obligation to integrate this social aspect in heritage management. By broadening the understanding of heritage, a sustainable heritage management takes its departure in more than a continual conservation of the physicality of heritage. The social aspect, or the local community, is in many govern heritage management situations being overlooked and it is not managed through community based urban planning methods, e.g.: citizen-inclusion, a transparent process, informative and inviting initiatives, etc. Historical sites are often being described by embracing terms such as “ours” and “us”: “our history” and “a history that is part of us”. Heritage is not something static, it is a link between the life that has been lived in the historical frames, and the life that is defining it today. This view on heritage is rooted in the strive to ensure that heritage sites, besides securing the national historical interest, have a value for those people who are affected by it: living in it or visiting it. Antigua Guatemala is a UNESCO-defined heritage site and this site is being ‘threatened’ by tourism, habitation and recreation. In other words: ‘the use’ of the site is considered a threat of the preservation of the heritage. Contradictory the same types of use (tourism and habitation) can also be considered development ability, and perhaps even a sustainable management solution. ‘The use’ of heritage is interlinked with the perspective that heritage sites ought to have a value for people today. In other words, the heritage sites should be comprised of a contemporary substance. Heritage is entwined in its context of physical structures and the social layer. A synergy between the use of heritage and the knowledge about the heritage can generate a sustainable preservation solution. The paper will exemplify this symbiosis with different examples of a heritage management that is centred around a local community inclusion. The inclusive method is not new in architectural planning and it refers to a top-down and bottom-up balance in decision making. It can be endeavoured through designs of an inclusive nature. Catalyst architecture is a planning method that strives to move the process of design solutions into the public space. Through process-orientated designs, or catalyst designs, the community can gain an insight into the process or be invited to participate in the process. A balance between bottom-up and top-down in the development process of a heritage site can, in relation to management measures, be understood to generate a socially sustainable solution. The ownership and engagement that can be created among the local community, along with the use that ultimately can gain an economic benefit, can delegate the maintenance and preservation. Informative, inclusive and transparent planning methods can generate a heritage management that is long-term due to the collective understanding and effort. This method handles sustainable management on two levels: the current preservation necessities and the long-term management, while ensuring a value for people today.

Keywords: community, intangible, inclusion, planning

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