Search results for: Russian interests

Authors: Irina S. Kolesnikova, Alexander A. Dolskiy, Natalya A. Lemskaya, Yulia V. Maksimova, Asia R. Shorina, Alena S. Telepova, Alexander S. Graphodatsky, Dmitry V. Yudkin

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A cytogenetic and molecular genetic study of the family with a male child who had mental retardation and autistic features revealed an abnormal chromosome 13 bearing an enlarged p-arm with amplified ribosomal DNA (rDNA) in a boy and his father. Cytogenetic analysis using standard G-banding and FISH with labeled rDNA probes revealed an abnormal chromosome 13 with an enlarged p-arms due to rDNA amplification in a male child, who had clinically confirmed mental retardation and an autistic behavior. This chromosome is evidently inherited from the father, who has morphologically the same chromosome, but is healthy. The karyotype of the mother was normal. Ag-NOR staining showed brightly stained large whole-p-arm nucleolus organizer regions (NORs) in a child and normal-sized NORs in his father with 13p+-NOR-amount mosaicism. qRT-PCR with specific primers showed highly increased levels of 18S, 28S and 5,8 S ribosomal RNA (rRNA) in the patient’s blood samples compared to a normal healthy control donor. Both patient’s father and mother had no elevated levels of rRNAs expression. Thus, in this case, rRNA level seems to correlate with mental retardation in familial individuals with 13p+. Our findings of rRNA overexpression in a patient with mental retardation and his parents may show a possible link between the karyotype (p-arm enlargement due to rDNA amplification), rDNA functionality (rRNA overexpression), functional changes in the brain and mental retardation. The study is supported by Russian Science Foundation Grant 15-15-10001.

Keywords: mental retardation, ribosomal DNA–rDNA, ribosomal RNA–rRNA, nucleolus organizer region–NOR, chromosome 13

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Authors: Andrey V. Khromov, Antonida V. Makhotenko, Ekaterina A. Snigir, Svetlana S. Makarova, Natalia O. Kalinina, Valentin V. Makarov, Mikhail E. Taliansky

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Due to its simplicity, CRISPR/Cas9 has become widely used and capable of inducing mutations in the genes of organisms of various kingdoms. The aim of this work was to develop applications for the efficient modification of DNA coding sequences of phytoene desaturase (PDS), coilin and vacuolar invertase (Solanum tuberosum) genes, and to develop a new nanoparticles carrier efficient technology to deliver the CRISPR/Cas9 system for editing the plant genome. For each of the genes - coilin, PDS and vacuolar invertase, five single RNA guide (sgRNAs) were synthesized. To determine the most suitable nanoplatform, two types of NP platforms were used: magnetic NPs (MNPS) and gold NPs (AuNPs). To test the penetration efficiency, they were functionalized with fluorescent agents - BSA * FITS and GFP, as well as labeled Cy3 small-sized RNA. To measure the efficiency, a fluorescence and confocal microscopy were used. It was shown that the best of these options were AuNP - both in the case of proteins and in the case of RNA. The next step was to check the possibility of delivering components of the CRISPR/Cas9 system to plant cells for editing target genes. AuNPs were functionalized with a ribonucleoprotein complex consisting of Cas9 and corresponding to target genes sgRNAs, and they were biolistically bombarded to axillary buds and apical meristems of potato plants. After the treatment by the best NP carrier, potato meristems were grown to adult plants. DNA isolated from this plants was sent to a preliminary fragment of the analysis to screen out the non-transformed samples, and then to the NGS. The present work was carried out with the financial support from the Russian Science Foundation (grant No. 16-16-04019).

Keywords: biobombardment, coilin, CRISPR/Cas9, nanoparticles, NPs, PDS, sgRNA, vacuolar invertase

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Authors: Eko Budi Santoso, Kazia Laturette, Stanislaus Adnanto Mastan

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This study aims to examine the association between disclosure of social responsibility and tax aggressiveness in developing countries, namely Thailand. This is due to the increasing trend of disclosure of social responsibility in developing countries, even though this disclosure of information is still voluntary. On the other hand, developing countries have low taxation rate and investor protection infrastructures that allow the disclosure of social responsibility to be used opportunistically as a tool to fool the attainment of interests. This study also examines the role of assurance on the association between corporate social responsibility disclosure and tax aggressiveness. The assurance aims to provide confidence that the disclosure of social responsibility by the company is valid. This research builds an index to measure the disclosure of social responsibility based on the rules issued by the innovative Global Reporting. The results of the study are based on a sample of publicly traded companies in Thailand, which showed a positive association between disclosure of corporate social responsibility and tax aggressiveness, but it was further discovered that these results were mitigated by the existence of assurance against disclosure of corporate social responsibility. The results of this study indicate that the disclosure of corporate social responsibility can show that the company cares about the issue of social responsibility but does not automatically make the company as one that holds ethical values ​​in its business practices.

Keywords: corporate social responsibility disclosure, tax aggressiveness, sustainability assurance, business ethics

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Authors: Elena Pozdnyakova

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“Government Relations” is a field of knowledge presently taught at the majority of universities around the globe. English as the default language can become the language of teaching since the issues discussed are both global and national in character. However for this field of knowledge key concepts and their word representations in English don’t often coincide with those in other languages. International master’s degree students abroad as well as students, taught the course in English at their national universities, are exposed to difficulties, connected with correct conceptualizing of terminology of GR in British and American academic traditions. The study was carried out during the GR English language course elaboration (pilot research: 2013 -2015) at Moscow State Institute of Foreign Relations (University), Russian Federation. Within this period, English language instructors designed and elaborated the three-semester course of GR. Methodologically the course design was based on elaboration model with the special focus on conceptual elaboration sequence and theoretical elaboration sequence. The course designers faced difficulties in concept selection and theoretical elaboration sequence. To improve the results and eliminate the problems with concept selection, a new, corpus-based approach was worked out. The computer-based tool WordSmith 6.0 was used with the aim to build a model of key concept selection. The corpus of GR English texts consisted of 1 million words (the study corpus). The approach was based on measuring effect size, i.e. the percent difference of the frequency of a word in the study corpus when compared to that in the reference corpus. The results obtained proved significant improvement in the process of concept selection. The corpus-based model also facilitated theoretical elaboration of teaching materials.

Keywords: corpus-based study, English as the default language, key concepts, measuring effect size, model of key concept selection

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Authors: Queen Modestus

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China’s diplomatic discourse is a complicated system underpinned by divergent translations. As such, the concept of “Zhengque Yi Li Guan” (or zhèngquè Yì Lì Guān in Pinyin), like numerous other Chinese concepts, is not well appreciated due, mainly, to the dearth of a uniform official translation and poor interpretation. So, the paper seeks to draw awareness to this vital issue that has been neglected in the China-Africa diplomatic discourse. As a way of filling this gap in the literature, the author argues that literal translation is not enough in diplomatic discourse. To identify the English equivalent of “Zhenque,” “Yi,” “Li,” and “Guan,” searches of Chinese classical works were carried out. Based on the scope of this paper, emphasis will be placed on “Yi” because it plays a critical role in the “zhèngquèyìlìguān” concept and has been the term with the most controversial interpretation. From a diplomatic-linguistic standpoint coupled with the help of the Critical Discourse Analysis (CDA) developed by Norman Fairclough and Teun A. van Dijk as this paper’s theoretical framework, this paper seeks to address the above issue by exploring the philosophical translations and interpretations of ZqYLG in China-Africa diplomatic discourse, with emphasis place on the discourse reconstruction of “Yi.” As a way of reconstructing “Yi” to fit the present reality of China-Africa diplomatic discourse, the author argues that “justice” (meaning impartiality) is a better translation for “Yi.”

Keywords: Africa, diplomatic discourse, reconstruction, translation, 正确义利观, interests

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Authors: Raoudha Abdellaoui, Faycal Boughalleb, Zohra Chebil

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In arid and semi-arid regions, salinity represents a major constraint towards plants’ growth. Stipa lagascae, a psammophile grass, is a promised species since its economic and ecological interests. Our study aims to explore the effects of different salt concentrations (0; 100; 200; 300 and 400 mM) on physiological, biochemical and anatomic parameters. Salt stress was applied on S. lagascae plants cultivated under controlled conditions. Results show that salinity reduces biomass production especially when plants are subjected to severe stress (>200 mM NaCl). Concerning the nutritional level, the fact of enriching soil with NaCl, leads to an accumulation of Na+ against other nutritional elements (K+, Ca2+). To maintain tissues hydration, S. lagascae established osmotic adaptation by accumulation of proline and soluble sugars. Salt stress affected significantly root and foliar anatomy. Indeed, plants increased their vessels’ diameter and mesophyll surface. S. lagascae plants reduced also the surface of the belluforme cells to defeat dehydration. According to our results, S. lagascae seems to be a tolerant plant at acceptable concentrations that do not exceed 6g/l.

Keywords: anatomical adaptations, mineral nutrition, plant growth, salt stress, stipa lagascae

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Authors: Suzanne Bouma

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In the Netherlands, the assumed causal relationship between employment, economic independence and individual freedom of choice has been extended to the approach of intimate partner violence (IPV). In the interests of combating IPV, it is crucial to further investigate this relationship. Based on a literature review, this article shows that the relationship between economic independence and IPV is highly complex. To unravel this complex relationship, a socio-ecological analysis framework has been applied. First, it is a layered relation, in where employment does not necessarily lead to economic independence, which can be explained by social inequalities. Second, the relation is bidirectional, where women do not by definition have access to their own financial recourses due to tactics of financial control by the intimate partner. This reveals the coexistence of IPV and economic abuse and the extent to which an intimate relationship affects the scope for individual choice. Third, there is a paradoxical relationship in which employment is both a protective and risk factor for IPV. This, in turn, cannot be separated from traditional norms about masculinity and femininity, where men occupy a position of power and derive status from being the breadwinner. These findings imply that not only the approach to IPV but also the labor market policy requires a gender-sensitive approach.

Keywords: intimate partner violence, economic independence, literature review, socio-ecological analysis framework

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Authors: Abhishek Soni, A. Kumaraswamy, M. S. Mahesh

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Bullet penetration in steel plate is investigated with the help of three-dimensional, non-linear, transient, dynamic, finite elements analysis using explicit time integration code LSDYNA. The effect of large strain, strain-rate and temperature at very high velocity regime was studied from number of simulations of semi-spherical nose shape bullet penetration through single layered circular plate with 2 mm thickness at impact velocities of 500, 1000, and 1500 m/s with the help of Johnson Cook material model. Mie-Gruneisen equation of state is used in conjunction with Johnson Cook material model to determine pressure-volume relationship at various points of interests. Two material models viz. Plastic-Kinematic and Johnson- Cook resulted in different deformation patterns in steel plate. It is observed from the simulation results that the velocity drop and loss of kinetic energy occurred very quickly up to perforation of plate, after that the change in velocity and changes in kinetic energy are negligibly small. The physics behind this kind of behaviour is presented in the paper.

Keywords: AISI 4340 steel, ballistic impact simulation, bullet penetration, non-linear FEM

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Authors: Kalpeshkumar Patel, Nikita Manvi

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The paper is an attempt to understand the influence and depiction of power in an urban space by throwing light across a few examples across the architectural timeline. Power has been the medium through which ideologies function, as witnessed across the timeline. The center to understand this ideology is to apprehend how power is formed, captured, owned, traded, and distorted. Every urban space has power embedded in it, either for the people who are imposing it or for the public who are receiving it. The most fundamental question in the issue of power is who – who will judge, whose tastes will matter and whose interests are being served. Power is expressed and reinforced by regular means, a boundary and gates, a parade route, a dominant landmark, play of shape or scale in elevation, ceremonial axis, boulevards and avenues, the vista, bilateral symmetry, or regular order. Even if people accept the psychological efficacy of these forms, the way they perceive them may vary depending on the subject. They are cold devices of power used to make some people submit to others. Yet it is also true that these symbolic forms are attractive because they speak to the deep emotions of people. They do indeed give us a sense of security, stability and continuity, awe and pride. The Urban Space for mass assembly is an idea that continues to seduce dictators and democracies. It is a tradition as old as an agora and as manipulative as Baroque Rome.

Keywords: urban space, aggrandization, city planning, landscape, supremacy, democratic

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Authors: Lina Lukusa, Ulrike Rivett

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Poor water management can increase the extreme pressure already faced by water scarcity. Unless water management is addressed holistically, water quality and quantity will continue to degrade. A holistic approach to water management named Water Sensitive Urban Design (WSUD) has thus been created to facilitate the effective management of water. Traditionally, water management has employed a linear design approach, while WSUD requires a systematic, cyclical approach. In simple terms, WSUD assumes that everything is connected. Hence, it is critical for different stakeholders involved in WSUD to engage and reach a consensus on a solution. However, many stakeholders in WSUD have conflicting interests. Using the soft system methodology (SSM), developed by Peter Checkland, as a problem-solving method, decision-makers can understand this problematic situation from different world views. The SSM addresses ill and complex challenging situations involving human activities in a complex structured scenario. This paper demonstrates how SSM can be applied to understand the complexity of stakeholder engagement in WSUD. The paper concludes that SSM is an adequate solution to understand a complex problem better and then propose efficient solutions.

Keywords: co-design, ICT platform, soft systems methodology, water sensitive urban design

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Authors: Anna Wszołek

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For a very long time, the doctor-patient relationship had a paternalistic character. The events of the II World War, as well as fast development of the biotechnology and medicine caused an important change in that relationship. Human beings and their dignity were put in the centre of philosophical and legal debate. The increasing frequency of clinical trials led to the emergence of bioethics, which dealt with the topic of the possibilities and boundaries of such research in relation to individual’s autonomy. Thus, there was a transformation from a paternalistic relationship to a more collaborative one in which the patient has more room for self-determination. Today, patients are more and more aware of their rights and the obligations placed on doctors and the health care system, which is linked to an increase in medical malpractice claims. Unfortunately, these claims are not always justified. There is a strong concentration around the topic of patient’s good, however, at the other side there are doctors who feel, on the example of Poland, they might be easily accused and sued for medical malpractice even though they fulfilled their duties. Such situation may have a negative impact on the quality of health care services and patient’s interests. This research is going to present doctor’s perspective on the topic of medical malpractice allegations. It is supposed to show possible damage to a doctor’s reputation caused by frivolous and weakly justified medical malpractice accusations, as well as means to protect this reputation.

Keywords: doctor's reputation, medical malpractice, personal rights, unjustified allegations

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Authors: Sae-Yeon Seong, EunSun Chung, Dongjoo Chin

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Conflict of interest (COI) is one of the dominant circumstantial factors of moral corruption across various fields. Several management strategies have been proposed to prevent self-interested decision making in COIs. Among these strategies, message persuasion has been considered as a practical and effective approach. Framing and repetition are two of the major factors in the persuasion effect of message. Therefore, their effect on moral decision making in COI should be explored systematically. The purpose of this study was to compare the differential effects of positively framed message and negatively framed message, and secondly, to investigate how the effectiveness of persuasive message changes through repetitive exposures. A total of 63 participants were randomly assigned to one of 3 framing conditions: positive framing, negative framing, and no-message condition. Prior to the online experiment involving a consultation task, the differently framed persuasive message was presented to the participants. This process was repeated four times in a row. The results showed that participants with positive-framing message were less likely to provide self-interested consultation than participants in the no-message condition. Also, a U-shaped quadric relation between repetition and self-interest consultation was found. Implications and limitations are further discussed.

Keywords: conflicts of interest, persuasive message, framing effect, repetition effect, self-interested behavior

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Authors: Tuiana A. Aiusheeva, Sergey S. Tamozhnikov, Alexander E. Saprygin, Arina A. Antonenko, Valentina V. Stepanova, Natalia N. Tolstykh, Alexander N. Savostyanov

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Situation of choice is an important condition for the formation of essential character qualities of a child, such as being initiative, responsible, hard-working. We have studied the behavioral and EEG reactions in Russian schoolchildren during recognition of syntactic errors in emotionally colored sentences that describe the choice situation. Twenty healthy children (mean age 9,0±0,3 years, 12 boys, 8 girls) were examined. Forty sentences were selected for the experiment; the half of them contained a syntactic error. The experiment additionally had the hidden condition: 50% of the sentences described the children's own choice and were emotionally colored (positive or negative). The other 50% of the sentences described the forced-choice situation, also with positive or negative coloring. EEG were recorded during execution of error-recognition task. Reaction time and quality of syntactic error detection were chosen as behavioral measures. Event-related spectral perturbation (ERSP) was applied to characterize the oscillatory brain activity of children. There were two time-frequency intervals in EEG reactions: (1) 500-800 ms in the 3-7 Hz frequency range (theta synchronization) and (2) 500-1000 ms in the 8-12 Hz range (alpha desynchronization). We found out that behavioral and brain reactions in child brain during recognition of positive and negative sentences describing forced-choice situation did not have significant differences. Theta synchronization and alpha desynchronization were stronger during recognition of sentences with children's own choice, especially with negative coloring. Also, the quality and execution time of the task were higher for this types of sentences. The results of our study will be useful for improvement of teaching methods and diagnostics of children affective disorders.

Keywords: choice situation, electroencephalogram (EEG), emotionally colored sentences, schoolchildren

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Authors: Ali Berkan Ural

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This paper presents the analysis, evaluation, and pre-diagnosis of early stage breast based diagnostic problems (breast cancer, nodulesorlumps) by Computer Aided Diagnosing (CAD) system from mammogram radiological images. According to the statistics, the time factor is crucial to discover the disease in the patient (especially in women) as possible as early and fast. In the study, a new algorithm is developed using advanced image processing and deep learning method to detect and classify the problem at earlystagewithmoreaccuracy. This system first works with image processing methods (Image acquisition, Noiseremoval, Region Growing Segmentation, Morphological Operations, Breast BorderExtraction, Advanced Segmentation, ObtainingRegion Of Interests (ROIs), etc.) and segments the area of interest of the breast and then analyzes these partly obtained area for cancer detection/lumps in order to diagnosis the disease. After segmentation, with using the Spectrogramimages, 5 different deep learning based methods (specified Convolutional Neural Network (CNN) basedAlexNet, ResNet50, VGG16, DenseNet, Xception) are applied to classify the breast based problems.

Keywords: computer aided diagnosis, breast cancer, region growing, segmentation, deep learning

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Authors: Arvin Ludovice

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The modern way of communicating and connecting people has been in its easiest forms nowadays, one of it is blog. Blogs, nowadays, are truly relevant in informing people of different as aspects, interests, and fields through these blogs. The evidentiality and testimony of collective people are easily been accessed. However, the description of blog in the making is persuading people, choice of language is one—adverbial intensifiers. Measuring the language on a scale of its intensity subdue the intensity per se. The present study determines, scrutinizes and analyses the adverbial intensifiers used in Filipino and Malaysian. The corpus consists of 30 top travel blogs written by Filipinos and 30 top travel blogs written by Malaysian for a total of 60 travel blogs. The application AntConc was utilized to tag the necessary intensifiers. A frequency distribution of the scores is used to identify the most common intensifiers used by travel bloggers from the Philippines and Malaysia. The scale or degree of intensifier is taken from Quirk Degree of Intensifiers as the basis for the functions of intensifiers. The result found that Malaysian travel blogs are more expressive with the use of the adverbial intensifiers vis-à-vis Filipino travel bloggers, consequently, ranking of the intensifiers, boosters are most used one in expressing and utilizing the language choice a more. The conclusion states that Malaysian travel bloggers are of using the functionality of the adverbial intensifiers. The distinction on the pedagogical implications are hereunto stated as well to deepen and give its significant and importance in language teaching.

Keywords: adverbial intensifiers, blogs, Filipino and Malaysian blogs, AntConc

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Authors: F. Ruiz-Fuster

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Arnold’s redefinition of human motives can sustain a psychology of education which emphasizes the beauty of knowledge and the exercise of intellectual functions. Thus, education instead of focusing on skills and learning by doing would be centered on ‘the widest reaches of the human spirit’. One way to attain it is by developing children’s inherent interest. Arnold takes into account the fact that the desire to know is the inherent interest which leads students to explore and learn. She also emphasizes the need of exercising human functions as thinking, judging and reasoning. According to Arnold, the influence of psychological theories of motivation in education has derived in considering that all learning and school tasks should derive from children’s needs and impulses. The desire to know and the curiosity have not been considered as basic and active as any instinctive drive or basic need, so there has been an attempt to justify and understand how biological drives guide student’s learning. However, understanding motives and motivation not as a drive, an instinct or an impulse guided by our basic needs, but as a want that leads to action can help to understand, from a psychological perspective, how teachers can motivate students to learn, strengthening their desire and interest to reason and discover the whole new world of knowledge.

Keywords: academic motivation, interests, desire to know, educational psychology, intellectual functions

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Authors: Al Karim Datoo

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Abstract— The presentation argues for an urgent case to center and integrate critical sociology in enriching potency of educational thought and practice to counteract inequalities and social injustices. COVID phenomenon has starkly exposed burgeoning of social-economic inequalities and widening marginalities which have been historically and politically constructed through deep-seated social and power imbalances and injustices in the world. What potent role could education possibly play to combat these issues? A point of departure for this paper highlights increasing reductionist and exclusionary ‘mind-set’ of education that has been developed through trends in education such as: the commodification of knowledge, standardisation, homogenization, and reification which are products of the positivist ideology of knowledge coopted to serve capitalist interests. To redress these issues of de-contextualization and de-humanization of education, it is emphasized that there is an urgent need to center the role of interpretive and critical epistemologies and pedagogies of social sciences. In this regard, notions of problem-posing versus problem-solving, generative themes, instrumental versus emancipatory reasoning will be discussed. The presentation will conclude by illustrating the pedagogic utility of these critically oriented notions to counteract the social reproduction of exclusionary and inequality in and through education.

Keywords: Critical pedagogy, social justice, inclusion , education

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Authors: Mark E. Lokanan, Liz Lee

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This paper aims to examine the role of accountants as gatekeepers in anti-money laundering compliance in real estate transactions. The paper seeks to answer questions on ways in which accountants are involved in real estate transactions and mandatory compliance with regulatory authorities in Canada. The data for the study came from semi-structured interviews with accountants, lawyers, and government officials. Preliminary results reveal that there is a conflict between accountants’ obligation to disclose and loyalty to their clients. Accountants often do not see why they are obligated to disclose their clients' information to government agencies. The importance of the client in terms of the amount of revenue contributed to the accounting firm also plays a significant role in accountants' reporting decision-making process. Although the involvement of accountants in real estate purchase and sale transactions is limited to lawyers or notaries, they are often involved in designing financing schemes, which may involve money laundering activities. The paper is of wider public policy interests to both accountants and regulators. It is hard not to see Chartered Professional Accountant (CPA) Canada and government regulators using the findings to better understand the decision-making processes of accountants in their reporting practices to regulatory authorities.

Keywords: money laundering, real estate, disclosure, legislation, compliance

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Authors: Aurélie Cassiers

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In this presentation, an overview is given of the freedom of states to legislate concerning abortion. Today, access to safe and legal abortion is still a hot topic in many countries in the world. Abortion policies try to strike a balance between women’s rights to self-determination and private life on the one hand, and the protection of the life of unborn children on the other. Each country has different religious, cultural and political views on abortion, and therefore specific legislations. However, citizens may submit a complaint at international courts when they find their national legislation too restrictive. The study is discussed of the development of the ECtHR, UNCHR, and IACHR case law, regarding the question of the ‘right to abort’ and indirectly of the protection of the unborn children. Each relevant case is analyzed to answer the following questions: Is the unborn child protected, and if so, how? Why does the woman want to abort and how is her interest or right protected? How is a fair balance reached between the different interests? Is the state completely free to write policies that restrict abortion? What are the factors to determine the margin of appreciation of the state? In conclusion, does this specific court recognize a right to abort, and if so, under which conditions? To conclude, this presentation shows that each court has its own perspective on and perception of abortion, and its own criteria to determine whether the state is complying with international norms regarding individual liberty and protection of the children.

Keywords: abortion, international courts, unborn children, women rights

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Authors: Rasheed A. Saliu, Sunday E. Ogundipe, Oluwaseun A. Adefila

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Information and Communication Technology (ICT) in recent time has transformed the means by which we inform ourselves, with world events and areas of personal interests, and further our learning. Today, for many, books and journals are no longer the first or primary source of information or learning. We now regularly rely on images, video, animations and sound to acquire information and to learn. Increased and improved access to the internet has accelerated this phenomenon. We now acquire and access information in ways fundamentally different from the pre-ICT era. But to what extent is academic staff in colleges of education, having access to and the utilising of ICT devices in their lecture deliveries especially in School of Science and Vocational and Technical? The main focus of this paper is to proffer solution to this salient question. It is essentially an empirical study carried out in five colleges of education in south-west zone of Nigeria. The target population was the academic staff in the selected institution. A total number of 150 male and female lecturers were contacted for the study. The main instrument was questionnaire. The finding reveals that male lecturers are much more ICT inclined than women folk in the academics. Some recommendations were made to endear academics to utilizing ICT at their disposal to foster qualitative delivery in this digital era.

Keywords: education, gender, ICT, Nigeria

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Authors: Rim Khemiri, Mariam Dammak

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The aim of this study is to trace the historical evolution of Tunisian higher accounting education and to understand and highlight the circumstances of its birth and its development. A documentary study (archival documents, official documents, public speeches, etc.), as well as semi-directive interviews with key actors, were carried out as part of this research work. These interviews aim to fill a lack of information on this subject and to confirm events addressed by other sources, but for which it lacks the elements necessary for a good understanding. After having put forward the specificities of the Tunisian context, we will, first of all, proceed to a review of the literature related to our theme in various contexts of the world. Then, we will present the evolution of the accounting curriculum by highlighting the circumstances of its birth and those of the successive reforms led by the Tunisian government. The study of higher accounting education in Tunisia and its evolution has several interests. The first lies in understanding the circumstances of its birth and its evolution in relation to the historical, socio-economic, and political context of the country. The second is to propose a reading grid that allows an understanding of the reforms that led to the university accountancy accounting course as we know it today. And, the third, aims to complete the literature on the processes of evolution of higher education accounting, by treating a different context, in order to provide additional knowledge necessary to compare experiences in this area around the world.

Keywords: accounting history, higher accounting education, socio-economic and political context, Tunisian context

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Authors: Alina Murtishcheva

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The tendency of globalization, challenges to democracy and peace caused by the Russian invasion of Ukraine, and other global conflicts require searching general orientations of governmental development, including local government. The formation of a common theoretical framework for local government guarantees not only of harmonisation of European legislation but also creates prerequisites for the integration of new members into the European Union. One of the most important milestones of such a theoretical framework is the concept of decentralization. Decentralization as a phenomenon is characteristic of most European Union countries at different historical stages. For Ukraine, as a country that has clearly defined a European integration vector of development, understanding not only the legal but also the theoretical basis of decentralisation processes in European countries is an important prerequisite for further reforms. Decentralisation takes different forms, which leads to a variety of understandings in doctrine and, consequently, different interpretations in national legislation. Despite of this, decentralisation is based on common ideas and values such as democracy, participation, the rule of law, and proximity government that are shared by all EU member states. Nevertheless, not all EU countries are currently implementing broad decentralization in their political and legal practices. Some countries are gradually moving in this direction, while others remain quite centralised. There is also a new, insufficiently studied trend today – recentralisation, which can be broadly defined as the strengthening of centralization tendencies in countries that were considered to be decentralized. Consequently, an exploratory theoretical study is needed to identify how the concept of decentralization is combined with the recentralization tendency in EU member states. The purpose of this study is to empirically analyse scientific approaches to the concept of “decentralisation”, to highlight the tendency of recentralisation and its consequences, to analyse Ukraine's experience in the field of decentralisation of public power, and to outline the prospects for further development of Ukrainian legislation in this area.

Keywords: centralization, decentralization, local government, recentralization, reforms

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Authors: Madhujit Deb, G. R. K. Sastry, R. S. Panua, Rahul Banerjee, P. K. Bose

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The present work attempts to investigate the combustion, performance and emission characteristics of an existing single-cylinder four-stroke compression-ignition engine operated in dual-fuel mode with hydrogen as an alternative fuel. Environmental concerns and limited amount of petroleum fuels have caused interests in the development of alternative fuels like hydrogen for internal combustion (IC) engines. In this experimental investigation, a diesel engine is made to run using hydrogen in dual fuel mode with diesel, where hydrogen is introduced into the intake manifold using an LPG-CNG injector and pilot diesel is injected using diesel injectors. A Timed Manifold Injection (TMI) system has been developed to vary the injection strategies. The optimized timing for the injection of hydrogen was 100 CA after top dead center (ATDC). From the study it was observed that with increasing hydrogen rate, enhancement in brake thermal efficiency (BTHE) of the engine has been observed with reduction in brake specific energy consumption (BSEC). Furthermore, Soot contents decrease with an increase in indicated specific NOx emissions with the enhancement of hydrogen flow rate.

Keywords: diesel engine, hydrogen, BTHE, BSEC, soot, NOx

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Authors: Lauren Freed

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This research proposal outlines an examination of homeschool oversight in the Massachusetts educational system amid the backdrop of ideological differences between various parties with contributing interests. This mixed methodology study will follow an interpretive policy research approach, involving the use of existing data, surveys, and focus groups. The aim is to capture distinct sets of meanings, values, feelings, and beliefs by principal stakeholders, while exploring the ways in which they/each interact with, interpret, and implement homeschool guidelines set forth by the Massachusetts Supreme Judicial Court Decision Care and Protection of Charles (1987). This analysis will identify and contextualize the attitudes, administrative choices, financial implications, and educational impacts that result from the process and practice of enacting current homeschool oversight policy in Massachusetts. The following question will guide this study: How do districts, homeschooling parents, and Massachusetts Department of Elementary and Secondary Education (DESE) regulate, fund, collect, interpret, implement and report Massachusetts homeschool oversight policy? The resulting analysis will produce a unique and original baseline snapshot of qualitative and quantifiable point-in-time data based on the registered homeschool population in the state of Massachusetts.

Keywords: alternative education, homeschooling, home education, home schooling policy

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Authors: Odoh Ben Uruchi

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Information Technology is an outcome of the nexus between the computer technology and the communication technology which has grown as silver fiber in Nigeria. Information Technology represents the fourth generation of human communication after sight, oral and written communications. The internet, as with all path-breaking technological developments gives us all the ample privileges to act as a global community; advertise and operate across all frontiers; over boarders and beyond the control of any government. The security concerns, computer abuse and the side effects of this technology have moved to the forefront of the consciousness of law enforcement agencies. Unfortunately, Nigeria is one of the very few countries in the world to have not legislated Cyber Laws, although several unsuccessful attempts have been made in recent times at providing the legal framework for regulating the activities in Nigerian cyberspace. Traditional legal systems have led to great difficulty in keeping pace with the rapid growth of the internet and its impact throughout Nigeria. The only existing legal frameworks are constantly being challenged by technological advancement. This has created a need to constantly update and adapt the way in which we organize ourselves as Legal Practitioners in order to maintain overall control of its domestic and national interests. This paper seeks to appraise the challenges facing the legal profession in Nigeria because of want of Cyber Laws. In doing this, the paper shall highlight the loopholes in the existing laws and recommends the way forward.

Keywords: information technology, challenges, legal profession, Nigeria

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Authors: Nola Nahla Bacha

Abstract:

Research has indicated that ESL/EFL (nonnative students of English) students have difficulty in reading at the university as often times the requirements are long texts in which both cultural and linguistic factors impede their understanding and thus their motivation. This is especially the case in literature courses. It is the author’s view that if readings are selected according to the students’ interests and linguistic level, related to life situations and coupled with film study they will not only be motivated to read, but they will find reading interesting and exciting. They will view novels, and thus literature, as a picture of life. Students will also widen their vocabulary repertoire and overcome many of their linguistic problems. This study describes the procedure used in in a 20th Century American Novel class at one English medium university in Lebanon and explores students’ views on the novels assigned and their recommendations. Findings indicate that students significantly like to read novels, contrary to what some faculty claim and view the inclusion of novels as helping them with expanding their vocabulary repertoire and learning about real life which helps them linguistically, pedagogically, and above all personally during their life in and out of the university. Annotated texts, pictures and film will be used through technological aids to show how the class was conducted and how the students’ interacted with the novels assigned. Implications for teaching reading in the classroom are made.

Keywords: language, literature, novels, reading, university teaching

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Authors: Vladimir Zobov, Nail Nazarov, Alexandra Vyshtakalyuk, Vyacheslav Semenov, Irina Galyametdinova, Vladimir Reznik

Abstract:

The aim of this study was to investigate hepatoprotective properties of the Xymedon derivative L-ascorbate 1- (2-hydroxyethyl)-4,6-dimethyl-1,2-dihydropyrimidine-2-one (XD), which exhibits high efficiency as actoprotector. The study was carried out on 68 male albino rats weighing 250-400 g using preventive exposure to the test preparation. Effectiveness of XD win comparison with effectiveness of Xymedon (original substance) after administration of the compounds in identical doses. Maximum dose was 20 mg/kg. The animals orally received Xymedon or its derivative in doses of 10 and 20 mg/kg over 4 days. In 1-1.5 h after drug administration, CCl4 in vegetable oil (1:1) in a dose of 2 ml/kg. Controls received CCl4 but without hepatoprotectors. Intact control group consisted of rats, not receiving CCl4 or other compounds. The next day after the last administration of CCl4 and compounds under study animals were dehematized under ether anesthesia, blood and liver samples were taken for biochemical and histological analysis. Xymedon and XD administered according to the preventice scheme, exerted hepatoprotective effects: Xymedon — in the dose of 20 mg/kg, XD — in doses of 10 and 20 mg/kg. The drugs under study had different effects on liver condition, affected by induction with CCl4. Xymedon had a more pronounced effect both on the ALT level, which can be elevated not only due to destructive changes in hepatocytes, but also as a cholestasis manifestation, and on the serum total protein level, which reflects protein synthesis in liver. XD had a more pronounced effect on AST level, which is one of the markers of hepatocyte damage. Lower effective dose of XD — 10 mg/kg, compared to Xymedon effective according to, and its pronounced effect on AST, the hepatocyte cytolysis marker, is indicative of its higher preventive effectiveness, compared to Xymedon. This work was performed with the financial support of Russian Science Foundation (grant No: 14-50-00014).

Keywords: hepatoprotectors, pyrimidine derivatives, toxic liver damage, xymedon

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Authors: S. Asplund, J. Åhlin, S. Åström, B. M. Lindgren

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The aim of this qualitative study was to describe experiences of work-related stress among highly stressed municipal employees in rural northern Sweden. We interviewed 15 employees in the municipal sector in rural northern Sweden using a semi-structured guide and subjected the interviews to qualitative content analysis. Under the main theme of Suffering Though Endless Chaos, we summarized four themes: facing incompatible interests and high demands due to lack of time and resources; feeling powerless, trapped, and ignored due to lack of control; feeling insufficient, insecure, and guilty due to challenging relations and high expectations; and struggling with consequences such as health problems, spillover effects on family life, and difficulty coping. Findings from this study suggest the importance of acknowledging suffering among municipal employees in a stressful work environment. An imbalance between job demands and resources is affecting both the health and family lives of employees and also their ability to work. It seems important to improve the work environment through supportive leadership, job control, and reasonable job demands to prevent stress, reduce suffering, and create a healthy organization.

Keywords: manager, municipal sector, occupational health, qualitative content analysis

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Authors: Logan Carmichael

Abstract:

As the world’s governments seek to increasingly digitize their service provisions, there exists a subsequent and fully valid concern about the security underpinning these digital governance provisions. Estonia, a small and innovative Baltic nation, has been refining both its digital governance structure and cybersecurity mechanisms for over three decades and has been praised as global ‘best practice’ in both fields. However, the security of the Estonian digital governance system has been ever-evolving and significantly shaped by cybersecurity crises. This paper examines said crises – 2007 cyberattacks on Estonian government, banks, and news media; the 2017 e-ID crisis; the ongoing COVID-19 pandemic; and the 2022 Russian invasion of Ukraine – and how governance decision-making following these crises has shaped the cybersecurity of the digital governance structure in Estonia. This paper employs a blended constructivist and historical institutionalist theoretical approach as a useful means to view governance and decision-making in the wake of cybersecurity incidents affecting the Estonian digital governance structure. Together, these theoretical groundings frame the topics of cybersecurity and digital governance in an Estonian context through a lens of ideation and experience, as well as institutional path dependencies over time and cybersecurity crises as critical junctures to study. Furthermore, this paper takes a qualitative approach, employing discourse analysis, policy analysis, and elite interviewing of Estonian officials involved in digital governance and cybersecurity in order to glean nuanced perspectives into the processes that followed these four crises. Ultimately, the results of this paper will offer insight into how governments undertake policy-driven change following cybersecurity crises to ensure sufficient security of their digitized service provisions. This paper’s findings are informative not only in continued decision-making in the Estonian system but also in other states currently implementing a digital governance structure, for which security mechanisms are of the utmost importance.

Keywords: cybersecurity, digital governance, Estonia, crisis management, governance in crisis

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Authors: Nazim Habibov, Alena Auchynnikava, Lida Fan

Abstract:

The exploration of the relationship between social trust and the support of the welfare system in transitional countries has attracted growing interests in recent decades. This study estimates the effects of interpersonal and institutional trust on the support of the welfare system in 27 countries in Eastern Europe the former Soviet Union. We estimate the data sets from the Life-in-Transition Survey 2010 and 2016 with binomial regression models. The results indicate that both interpersonal and institutional trust have positive effects on the support for the welfare system in all the three areas under investigation: helping the needy, public healthcare and public education, both in the less developed countries of the former Soviet Union and in the more developed Eastern European countries. Furthermore, the positive effects of interpersonal and institutional trust on support for helping the needy, public healthcare and public education were found to grow over time. In conclusion, this study confirms that interpersonal and institutional trusts have positive effects for the public support of the welfare system in these transitional countries under investigation, regardless of their level of development.

Keywords: central and eastern Europe, former Soviet union, international social welfare policy, comparative social welfare policy

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