Search results for: Dubai world Islamic finance arbitration center

Authors: Bianca Suárez Puerta

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Multimodal discourse refers to a method of study the media continuum between reality, screens as a device, audience, author, and media as a production from the audience. For this study we used semantic differential, a method proposed in the sixties by Osgood, Suci and Tannenbaum, starts from the assumption that under each particular way of perceiving the world, in each singular idea, there is a common cultural meaning that organizes experiences. In relation to these shared symbolic dimension, this method has had significant results, as it focuses on breaking down the meaning of certain significant acts into series of statements that place the subjects in front of some concepts. In Colombia, in 2016, a tool was designed to measure the meaning of a multimodal production, specially the acts of sense of transmedia productions that managed to receive funds from the Ministry of ICT of Colombia, and also, to analyze predictable patterns that can be found in calls and funds aimed at the production of culture in Colombia, in the context of the peace agreement, as a request for expressions from a hegemonic place, seeking to impose a worldview.

Keywords: semantic differential, semiotics, transmedia, critical analysis of discourse

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Authors: R. W. C. Devindi, S. M. Buddika Harshanath

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E-learning is a widely used technology for learning in the modern world. With the pandemic situation the popularity of using e-learning has been increased in a larger capacity. The e-learning educational systems require software resources as well as hardware usually but it is hard for most of the education institutions to afford those resources. Also with the massive user load e-learning has to broaden the server side resources as well. Therefore, in the present cloud computing was implemented in order to make the e – learning systems more efficient. The researcher has analyzed the quality of the e-learning systems on the perception of the learners and the teachers with the aid of hypothesis and has given the analyzed results and the discussion in this report. Therefore, the future research will be able to get some steps to increase the quality of the online learning systems furthermore. In the case of e-learning, quality assurance and cost effectiveness are essential. A complex quality assurance system is used in the stated project. There are no well-defined standard evaluation measures in this field. As a result, accurately assessing the e-learning system's overall quality is challenging. The researcher has done the analysis with the aid of standard methods and software.

Keywords: LMS–learning management system, SPSS–statistical package for social sciences (software), eigen value, hypothesis

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Authors: István Erdős

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The convergence of common law and civil law systems is a defining phenomenon in current legal development, which has an effect on the practice of law. One cause of this convergence is the growing importance of international private law due to international trade, as well as the growing importance of EU law. However, it is unclear how this process alters the judicial practice in civil law countries where common law elements have been adopted. This research focuses on the introduction of the limited precedent system in Hungary, which swiftly changed the practice of law by introducing common law features. The study analyzes key decisions of the Curia of Hungary (the Supreme Court) utilizing structural content analysis (SCA) to understand the effects of this convergence phenomenon. A key conceptual contribution of the study concerns the link between adjudication theory and judicial practice. The study finds that adjudication theory and practice shifted. Based on the findings, the study makes suggestions about the changes required by the participants of the legal world to proactively adapt to the changing legal environment.

Keywords: international convergence, judicial practice, limited precedent system, structural content analysis

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Authors: V. S. S. Kumar, B. Vikram

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The development of effective decision support tools that adopted in the construction industry is vital in the world we live in today, since it can lead to substantial cost reduction and efficient resource consumption. Solving the time-cost trade off problems and its related variants is at the heart of scientific research for optimizing construction planning problems. In general, the classical optimization techniques have difficulties in dealing with TCT problems. One of the main reasons of their failure is that they can easily be entrapped in local minima. This paper presents an investigation on the application of meta-heuristic techniques to two particular variants of the time-cost trade of analysis, the time-cost trade off problem (TCT), and time-cost trade off optimization problem (TCO). In first problem, the total project cost should be minimized, and in the second problem, the total project cost and total project duration should be minimized simultaneously. Finally it is expected that, the optimization models developed in this paper will contribute significantly for efficient planning and management of construction project.

Keywords: fuzzy sets, uncertainty, optimization, time cost trade off problems

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Authors: Yidnekachew Daget, Hong Zhang

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The decision-making process in order to select the suitable housing system for application in housing construction has been a challenge for many developing countries. This study evaluates the decision process to identify the suitable housing systems for adoption in Addis Ababa. Ten industrialized housing systems were considered as alternatives for comparison. These systems have been used in a housing development in different parts of the world. A relevant literature review and contextual analysis were conducted. An analytical hierarchy process and an Expert Choice Comparion platform were employed as a research technique and tool to evaluate the professionals’ level of preferences with regard to the housing systems. The findings revealed the priority rank and characteristics of the suitable housing systems to be adapted for application in housing development. The decision criteria and the analytical process used in this study can help the decision-makers and the housing developers in developing countries make effective evaluations and decisions.

Keywords: analytical hierarchy process, decision-making, expert choice comparion, industrialized housing systems

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Authors: Meenakshi Pappu

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The terms like liveability, Sustainable Development Goals and pandemic have been widely analysed in proving sustainable cities and community living in growing urban areas by 2030. The pandemic has made us all ruminate about how we look into different fast-growing cities which vary in geographical location, climatic zones, terrains, land use and varying cultural backgrounds & traditions belong to the mother soil. India has taken up huge steps to move towards achieving UN-SDGs. Smart city missions have played a vital role in moving towards SDG. Visakhapatnam city is the executive capital in the state of Andhra Pradesh. Located on the Eastern Ghats in South India, it is surrounded by a mountain range on three sides and the Indian Ocean on one side. This unique geographical location and fast urbanization in the last two decades, has put up immense pressure on the natural environment and recourses. It's observed that a lot of investigation to address the existing and proposed land-use, spatial, natural resources, air quality, environmental challenges, and a range of socio-economic, economic challenges were identified during the assessment phase. The citizen concerns with quality and quantity of access to water, sewerage, energy, transportation (public & private) and safety for the public were found out through surveying. Urban infrastructure plays a major part in city building. These cities are occupied by people who come for a better living. This paper aims to provide off-center way of approach to citizens-oriented community habits by addressing SDG 11: Sustainable cities & community by enkindling a characteristic framework of amalgamating 1.eco-design principal, 2. three factors of liveability and 3. a local traditional planning solution. Aiming towards a sustainable development utilized with the focus on the quality of the life and experience of the people who live in urban areas integrating life with soil & water. Building strong social agenda that includes affordable housing for all levels of households, secure and place for good quality public realm for the local people with activity in green corridor, open meeting space & adding recreational places for advantage..

Keywords: livability, eco-design, smart city mission, sustainable

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Authors: Emmanuel Carlos De Mata Castrejón

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Music education has shown to be connected to many areas of sciences and arts, it has also been associated with several facets of human life. The many aspects around the study of music and education, make very difficult for the music educator to find a way through, even though there are lots of methods of teaching music to young children, they are different between one another and so are the students. For the music to help improve children’s development, it is necessary for the children to explore their musicality as they explore their creativity; it must be a challenging, playful, and enjoyable activity. The purpose of this investigation is to focus the music education not in the music, nor the teaching, but the children to be guided through their own musicality. The first approach to this kind of music education comes from the Active learning methods during the nineteenth century, most of which are still used around the world, sometimes with modifications to fit a certain place or type of students. This approach on children’s musicality requires some knowledge of music, pedagogy, and developmental psychology at least, but more important than the theory or the method used for music education, the focus should be on developing the student’s musicality, considering the complexity of this concept. To get this, it is needed, indeed, far more research in the topic, so this is a call for collaborative research and for interdisciplinary teams to emerge. This is a review of authors and methods in music education trying to trace a line pointing to transdisciplinary work and pursuing the development of children’s musicality.

Keywords: children, methods, music education, musicality

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Authors: José Francisco Urrutia Reyes, Judith Espinosa Real

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This paper is meant to re-examine the role of street art in the contemporary world. By studying this form of art in Brussels, it can be explained how murals show the socio-political reality of a given community and influence on its interaction. Through the definitions of street art, murals and street artists, and analysing their role in Brussels, it is possible to understand how this counter culture movement serves as an engine of social development, as it interacts with its surroundings sending a clear message to a wider audience. Street art impacts on its environment because it interacts with the people who occupies the day-to-day public space. This has proven to be effective in the arouse of social consciousness, up to the point of being adopted by the government of Brussels to promote social movements such as the AIDS-HIV campaign along with the Plate-Forme Prévention Sida. It can be concluded that street art has evolved since its vandalic beginnings, to become a form of art that has not lost it counter official status, but now has a critical vision that can promote social awakening. Street art is now a global trend that uses visual inputs to create a positive impact.

Keywords: street art, Brussels, social impact, political perspective

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Authors: Gabrielle Holt

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This paper is looking to prove the efficacy of the Schulte Holt IOL Toric Calculator Processor (Schulte Holt ITCP). It has been completed using manually inputted data into the Barrett Toric Calculator and comparing the number of minutes taken to complete the Toric calculations, the number of errors identified during completion, and distractions during completion. It will then compare that data to the number of minutes taken for the Schulte Holt ITCP to complete also, using the Barrett method, as well as the number of errors identified in the Schulte Holt ITCP. The data clearly demonstrate a momentous advantage to the Schulte Holt ITCP and notably reduces time spent doing Toric Calculations, as well as reducing the number of errors. With the ever-growing number of cataract surgeries taking place around the world and the waitlists increasing -the Schulte Holt IOL Toric Calculator Processor may well demonstrate a way forward to increase the availability of ophthalmologists and ophthalmic staff while maintaining patient safety.

Keywords: Toric, toric lenses, ophthalmology, cataract surgery, toric calculations, Barrett

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Authors: Аndrey Marchenko, Oleg Linkov, Alexander Osetrov, Sergiy Kravchenko

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The low-calorie of gases include biogas, coal gas, coke oven gas, associated petroleum gas, gases sewage, etc. These gases are usually released into the atmosphere or burned on flares, causing substantial damage to the environment. However, with the right approach, low-calorie gas fuel can become a valuable source of energy. Specified determines the relevance of areas related to the development of low-calorific gas utilization technologies. As an example, in the work considered one of way of utilization of coalmine gas, because Ukraine ranks fourth in the world in terms of coal mine gas emission (4.7% of total global emissions, or 1.2 billion m³ per year). Experts estimate that coal mine gas is actively released in the 70-80 percent of existing mines in Ukraine. The main component of coal mine gas is methane (25-60%) Methane in 21 times has a greater impact on the greenhouse effect than carbon dioxide disposal problem has become increasingly important in the context of the increasing need to address the problems of climate, ecology and environmental protection. So marked causes negative effect of both local and global nature. The efforts of the United Nations and the World Bank led to the adoption of the program 'Zero Routine Flaring by 2030' dedicated to the cessation of these gases burn in flares and disposing them with the ability to generate heat and electricity. This study proposes to use coal gas as a fuel for gas engines to generate heat and electricity. Analyzed the physical-chemical properties of low-calorie gas fuels were allowed to choose a suitable engine, as well as estimate the influence of the composition of the fuel at its techno-economic indicators. Most suitable for low-calorie gas is engine with pre-combustion chamber jet ignition. In Ukraine is accumulated extensive experience in exploitation and production of gas engines with capacity of 1100 kW type GD100 (10GDN 207/2 * 254) fueled by natural gas. By using system pre- combustion chamber jet ignition and quality control in the engines type GD100 introduces the concept of burning depleted burn fuel mixtures, which in turn leads to decrease in the concentration of harmful substances of exhaust gases. The main problems of coal mine gas as a fuel for ICE is low calorific value, the presence of components that adversely affect combustion processes and terms of operation of the ICE, the instability of the composition, weak ignition. In some cases, these problems can be solved by adaptation engine design using coal mine gas as fuel (changing compression ratio, fuel injection quantity increases, change ignition time, increase energy plugs, etc.). It is shown that the use of coal mine gas engines with prechamber has not led to significant changes in the indicator parameters (ηi = 0.43 - 0.45). However, this significantly increases the volumetric fuel consumption, which requires increased fuel injection quantity to ensure constant nominal engine power. Thus, the utilization of low-calorie gas fuels in stationary gas engine type-based GD100 will significantly reduce emissions of harmful substances into the atmosphere when the generate cheap electricity and heat.

Keywords: gas engine, low-calorie gas, methane, pre-combustion chamber, utilization

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Authors: Pratibha Srivastava, Ayyamperumal Jeyaprakash, Gary Steck

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Exotic, invasive tephritid fruit flies (Diptera: Tephritidae) are a major concern to fruit and vegetable production in the USA. Timely detection and identification of these agricultural pests facilitate the possibility of eradication from newly invaded areas. They spread primarily as larvae in infested fruits carried in commerce or personal baggage. Identification of larval stages to species level is difficult but necessary to determine pest loads and their pathways into the USA. The main focus of this study is the New World genus, Anastrepha. Many of its constituent taxa are pests of major economic importance. This study is significant for national quarantine use, as morphological diagnostics to separate larvae of the various members remain poorly developed. Elongation factor 1 alpha sequences were amplified from Anastrepha fraterculus specimens collected from South America (Ecuador and Peru). Phylogenetic analysis was performed to characterize the Anastrepha fraterculus complex at a molecular level.

Keywords: anastrepha, diptera, elongation factor, fruit fly

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Authors: Sayed Jamal Ud Din Heravi

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The development of educational institutions has an important role in the progress and advancement of the state, in the stability and security of the state and its exposure, in the flourishing of minds, in devoting the role of science, developing society, and meeting people’s desires and needs. Afghanistan is a Muslim country located in Central Asia on the borders of Pakistan, Iran, Tajikistan, and Uzbekistan, and it also borders China's Xing yang. Unfortunately, these oppressed people have been living in wars that have been going on for four decades, in which educational institutions, schools and institutes have not developed. Rather, the war destroyed the infrastructure of this country, and no city or village remained in it but tasted the bloody wars. Now with the new government, we see that many government educational institutions are closed in this country, even if the state promises that it will open them quickly. As for universities and private institutions, they work in Afghanistan diligently and diligently, and among them, there is sharp competition in the use of professors and taking advantage of the available means for the sake of knowledge. It laid the building blocks for a bright dawn in which it seeks to keep pace with the procession of development and prosperity in the world.

Keywords: Afghanistan, higher education, Herat province, opportunities, challenges

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Authors: Will Brown

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Martin Heidegger is considered to be one of the leading philosophical lights of the 20th century with his lecture/essay 'The Question Concerning Technology' proving to be an invaluable text in the study of technology and the understanding of how technology influences the world it is set upon. However, this text has not as of yet been applied to the rapid rise and proliferation of ‘smart’ cities. This article is premised upon the application of the aforementioned text and the smart city in order to provide a fresh, if not critical analysis and interpretation of this phenomena. The first section below provides a brief literature review of smart urbanism in order to lay the groundwork necessary to apply Heidegger’s work to the smart city, from which a framework is developed to interpret the infusion of digital sensing technologies and the urban milieu. This framework is comprised of four concepts put forward in Heidegger’s text: circumscribing, bringing-forth, challenging, and standing-reserve. A concluding chapter is based upon the notion of enframement, arguing that once the rubric of data collection is placed within the urban system, future systems will require the capability to harvest data, resulting in an ever-renewing smart city.

Keywords: air quality sensing, big data, Martin Heidegger, smart city

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Authors: Kerem Ok, Serafettin Senturk, Serdar Aktas, Cem Cevikbas

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Mobile technology is very popular nowadays and it provides a digital world where users can experience many value-added services. Service Providers are also eager to offer diverse value-added services to users such as digital identity, mobile financial services and so on. In this context, the security of data storage in smartphones and the security of communication between the smartphone and service provider are critical for the success of these services. In order to provide the required security functions, the SIM card is one acceptable alternative. Since SIM cards include a Secure Element, they are able to store sensitive data, create cryptographically secure keys, encrypt and decrypt data. In this paper, we design and implement a SIM and a smartphone framework that uses a SIM card for secure key generation, key storage, data encryption, data decryption and digital signing for mobile financial services. Our frameworks show that the SIM card can be used as a controlled Secure Element to provide required security functions for popular e-services such as mobile financial services.

Keywords: SIM card, mobile financial services, cryptography, secure data storage

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Authors: Shi Jiaxin

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The Government Work Report is an essential form of document in the government of the People’s Republic of China. It covers all aspects of Chinese society and reflects China’s development strategy and trend. There are countless special terms in Government Work Report. Only by understanding Chinese-specific terms can we understand the content of the Government Work Report. Only by accurately translating the Chinese-specific terms can people come from all across the world know the Chinese government work report and understand China. Relevance theory is a popular theory of cognitive pragmatics. Relevance Translation Theory, which is closely related to Relevance Theory, has crucial and major guiding significance for the translation of Chinese-specific. Through studying Relevance Theory and researching the translation techniques, strategies and applications in the process of translating Chinese-specific terms from the perspective of Relevance Theory, we can understand the meaning and connotation of Chinese-specific terms, then solve various problems in the process of C-E translation, and strengthen our translation ability.

Keywords: government work report, Chinese-specific terms, relevance theory, translation

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Authors: Inas S. Khayal, Weiping Zhou, Jonathan Skinner

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Healthcare delivery systems around the world are in crisis. The need to improve health outcomes while decreasing healthcare costs have led to an imminent call to action to transform the healthcare delivery system. While Bioinformatics and Biomedical Engineering have primarily focused on biological level data and biomedical technology, there is clear evidence of the importance of the delivery of care on patient outcomes. Classic singular decomposition approaches from reductionist science are not capable of explaining complex systems. Approaches and methods from systems science and systems engineering are utilized to structure healthcare delivery system data. Specifically, systems architecture is used to develop a multi-scale and multi-dimensional characterization of the healthcare delivery system, defined here as the Healthcare Delivery System Knowledge Base. This paper is the first to contribute a new method of structuring and visualizing a multi-dimensional and multi-scale healthcare delivery system using systems architecture in order to better understand healthcare delivery.

Keywords: health informatics, systems thinking, systems architecture, healthcare delivery system, data analytics

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Authors: Ana María Velasco Molpeceres

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With this work, we try to offer a complete digest of female fashion magazines edited in Spain from the XVIII century to today. During the XIX century Spain developed an important journalistic industry and the feminine press was very popular. In addition, a lot of women wrote and directed fashion magazines which tried to improve women’s status and education. In the XX century, fashion magazines reflected the ideological conflicts and the history of Spain. Before the Civil War (1936-1939), women get many rights and the modernization was clear. In the Franco’s dictatorship, fashion magazines portrayed ideals of a conservative femininity. But, in the sixties, the media helped to connect Spain with the rest of the world, being at the same time under the censorship of the regime. After the dictatorship, fashion was a very important part of the Transition’s culture and the ‘Movida’ (reflected in Almodovar’s films) contributed and expressed the new ideals of citizenship for men and women. Fashion magazines showed the changes of the society. In the XXI century, today, these magazines are a part of a global culture and Vogue or Elle live with Spanish magazines as Telva or Hola. The objective of this research is to study the history, meaning and evolution of the fashion magazines in Spain. And, of course, the ideal of women reflected on them.

Keywords: fashion, Spain, magazines, women

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Authors: Mohammadreza Akbari, Pooya Soleimani Besheli, Reza Khalili, Sara Akbari

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In this study, we investigate building structures nonlinear behavior also solving analytic of nonlinear differential at vibrations. As we know most of engineering systems behavior in practical are non- linear process (especial at structural) and analytical solving (no numerical) these problems are complex, difficult and sometimes impossible (of course at form of analytical solving). In this symposium, we are going to exposure one method in engineering, that can solve sets of nonlinear differential equations with high accuracy and simple solution and so this issue will emerge after comparing the achieved solutions by Numerical Method (Runge-Kutte 4th) and exact solutions. Finally, we can proof AGM method could be created huge evolution for researcher and student (engineering and basic science) in whole over the world, because of AGM coding system, so by using this software, we can analytical solve all complicated linear and nonlinear differential equations, with help of that there is no difficulty for solving nonlinear differential equations.

Keywords: new method AGM, vibrations, beam-column, angular frequency, energy dissipated, critical load

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Authors: Saeed Ullah Jan, Muhammad Zahid

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Purpose of study: The main theme of this study is to scrutinize and evaluate the available research on “role of libraries and librarians during COVID-19”. Design/Methodology/Approach: The quantitative research tool Bibliometric was used for the analysis of collected data. All the retrieved articles have been analyzed through MS office, MS Excel. Findings: It was depicted that 48 papers were published in 2021. The researchers from international countries have been published 45 and Pakistani researchers published only3 research papers on the subject cited above. Delimitations of the study: This study is delimited to the research articles published on the role of libraries and librarians during COVID-19. Practical implications: The findings of this study will be guideline for policy makers, higher ups and authorities of various facets of the libraries to revisit their priorities and work for the betterment of effective library culture in the country. Contribution to the knowledge: To the best of author's knowledge, no significant study has been done on this important topic of Library and Information Science research in Pakistan. This study will. add valuable literature the available literary world related to research development on the role of libraries and librarians during COVID-19.

Keywords: role of libraries, COVID-19, libraries, librarians, Pakistan

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Authors: Sadaf Zahra Usman

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Business Incubation has become a pervasive phenomenon in numerous parts of the world and is seen as a tool for creating a startup ecosystem. The reason for greatest barriers to the advancement of business incubation centers is the need for an entrepreneurial ecosystem and underdeveloped financial assistance and angel investor networks for startup firms. Business incubation helps in creating successful startup ventures by providing administrative support services and assistance in creating their ventures. We identify incubators into three categories: University incubation centers (UICs), Private incubators (PICs), and Government incubator centers (GICs) to measure the influence of different types of business incubation practices and their performance by using a survey questionnaire from incubation managers across Pakistan. The analysis is conducted on eight Business incubators. Results suggest that the quality of incubation centers is extremely important in this regard. The research anticipated helping policymakers, government officials, and incubation management to utilize business incubation more effectively to “hatch” innovation-based entrepreneurial development.

Keywords: entrepreneurship, unemployment, startups, economy, business incubation practice

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Authors: C. Papapicco

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Motherhood is an existential human relationship that lasts for the whole life and is always interwoven with subjectivity and culture. As a result of the brain drain, the motherhood becomes motherhood at distance. Starting from the hypothesis that re-signification of the mother at distance practices is culturally relevant; the research aims to understand the experience of mother at a distance in order to extrapolate the strategies of management of the empty nest. Specifically, the research aims to evaluate the experience of a brain drain’s mother, who created a blog that intends to take care of other parents at a distance. Actually, the blog is the only artifact symbol of the Italian culture of motherhood at distance. In the research, a Netnographic Analysis of the blog mammedicervelliinfuga.com is offered with the aim of understanding if the online world becomes an opportunity to manage the role of mother at a distance. A narrative interview with the blog creator was conducted and then the texts were analyzed by means of a Diatextual Analysis approach. It emerged that the migration projects of talented children take on different meanings and representations for parents. Thus, it is shown that the blog becomes a new form of understanding and practicing motherhood at a distance.

Keywords: brain drain, diatextual analysis, distance motherhood blog, online and offline narrations

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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: Shahab Uddin, Kazi M. Uddin, Hamamah Sadiqa

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The paper deals with the Banghabandhu Multipurpose Bridge (BMB), the 11th longest bridge in the world was constructed in 1998 aimed at contributing to promote economic development in Bangladesh. In recent years, however, the high incidence of traffic accidents and injuries at the bridge sites looms as a great safety concern. Investigation into the derailment of nine bogies out of thirteen of Dinajpur-bound intercity train ‘Drutajan Express ’were derailed and inclined on the Banghabandhu Multipurpose Bridge on 28 April 2014. The train accident in Bridge will be deep concern for both structural safety of bridge and people than other vehicles accident. In this study we analyzed the disaster probability of the Banghabandhu Multipurpose Bridge for accidents by checking the fitness of Bridge structure. We found that train accident impact is more risky than other vehicles accidents. We also found that socio-economic impact on Bangladesh will be deep concerned.

Keywords: train accident, derailment, disaster, socio-economic

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Authors: Amirmohammad Dahouri

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Each year, more than 795,000 individuals in the United States grieve a stroke, and by 2030, it is predictable that 4% of the U.S. people will have had a stroke. Ischemic stroke, accounting for about 80% of all strokes, is one of the main causes of disability. The goal of stroke rehabilitation is to help patients return to physical and mental functions and relearn the required aids to living everyday life. This flagging has an adverse effect on patients’ quality of life and affects their daily living activities. In recent years, the rehabilitation of ischemic stroke attractions more attention in the world. A review of the rudimentary perceptions of stroke rehabilitation that are price stressing to all specialists who delicacy patients with stroke. Ideas are made for patients on how to functionally manage daily activities after they have qualified for a stroke. It is vital for home healthcare clinicians to understand the process from acute events to medical equilibrium and rehabilitation to adaptation. Different sources such as Pub Med Google Scholar and science direct have been used and various contemporary articles in this era have been analyzed. The care plan must also foundation actual actions to protect against recurrent stroke, as stroke patients are generally at significant risk for further ischemic or hemorrhagic attacks. Here, we review evidence of rehabilitation in treating post-stroke impairment.

Keywords: rehabilitation, stroke, ischemic, hemorrhagic, brain

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Authors: Talbi Mohammed, Oustous Aziz, Ben Messaoud Mounir, Sebihi Rajaa, Khalis Mohammed

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Background: Breast cancer is the leading cause of death for women around the world. Screening mammography is the reference examination, due to its sensitivity for detecting small lesions and micro-calcifications. Therefore, it is essential to ensure quality mammographic examinations with the most optimal dose. These conditions depend on the choice of exposure parameters. Clinically, practices must be evaluated in order to determine the most appropriate exposure parameters. Material and Methods: We performed our measurements on a mobile mammography unit (PLANMED Sofie-classic.) in Morocco. A solid dosimeter (AGMS Radcal) and a MTM 100 phantom allow to quantify the delivered dose and the image quality. For image quality assessment, scores are defined by the rate of visible inserts (MTM 100 phantom), obtained and compared for each acquisition. Results: The results show that the parameters of the mammography unit on which we have made our measurements can be improved in order to offer a better compromise between image quality and breast dose. The last one can be reduced up from 13.27% to 22.16%, while preserving comparable image quality.

Keywords: Mammography, Breast Dose, Image Quality, Phantom

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Authors: Arniyati Ahmad, Christopher Johnson, Timothy Storer

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Cyber exercises used to assess the preparedness of a community against cyber crises, technology failures and critical information infrastructure (CII) incidents. The cyber exercises also called cyber crisis exercise or cyber drill, involved partnerships or collaboration of public and private agencies from several sectors. This study investigates organisation cyber resilience (OCR) of participation sectors in cyber exercise called X Maya in Malaysia. This study used a principal based cyber resilience survey called C-Suite Executive checklist developed by World Economic Forum in 2012. To ensure suitability of the survey to investigate the OCR, the reliability test was conducted on C-Suite Executive checklist items. The research further investigates the differences of OCR in ten Critical National Infrastructure Information (CNII) sectors participated in the cyber exercise. The One Way ANOVA test result showed a statistically significant difference of OCR among ten CNII sectors participated in the cyber exercise.

Keywords: critical information infrastructure, cyber resilience, organisation cyber resilience, reliability test

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Authors: Sarmistha Singh

Abstract:

An analysis of trend of urbanization and urban poverty in recent decades is showing that a distinctly reducing rural poverty and increasing in urban areas. It can be argued that the higher the urbanization fuelled by the urban migration to city, which is picking up people from less skilled, education so they faced obstacle to enter into the mainstream economy of city. The share of workforce in economy is higher; in contrast it remains as negligence. At the same time, less wages, absence of social security, social dialogue make them insecure. The vulnerability in their livelihood found. So the paper explores the relation of urbanization and urban poverty in the city, in other words how the urbanization process affecting the urban space in creating the number of poor people in the city. The central focus is the mobility of people with less education and skilled with motive of job search and better livelihood. In many studies found the higher the urbanization and higher the urban poverty in city. In other words, poverty is the impact of urbanization. The strategy of urban inequality through ‘dispersal of concentration’ by the World Bank and others, need to be examined.

Keywords: urbanization, mobility, urban poverty, informal settlements, informal worker

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Authors: Xiaohan Gu

Abstract:

China is perceived as one of the most politically corrupt countries in the world. The 2021 Transparency International Corruption Perceptions Index China (RPC) ranks the country in 66th place out of 180 countries in the Index, where the 180 countries are perceived to have the most corrupt public sector. This paper proposes a theory on the impact of corruption on the consumption of luxury goods. We test the theory and evaluate the effectiveness of China’s anti-corruption campaign in 2012 by conducting a difference-in-differences analysis of product-city-level alcohol and cigarette consumption from 2013 to 2022. We find that the campaign increased sales of middle-end baijiu and cigarettes but decreased sales of luxury baijiu and cigarettes, contrasting with the trend for low-end products. This substitution pattern may be attributable to decreased public spending on luxury goods. This substitution pattern is moderated by officials’ wages and anti-corruption efforts, which supports the theoretical predictions.

Keywords: substitution effect, baijiu, corruption, anti-corruption, chinese political connection

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Authors: Zouleykha Belabbes

Abstract:

Learning foreign languages is sine qua non in the era of globalization, mobility, and communications, which grants access and connectedness to the world. This urgent need is highlighted in monolingual settings, however, in multilingual contexts the case is, to some extent, complicated. In effect, research on bilingualism and multilingualism lead to the issue of Cross Linguistic Influence (CLI) which seeks to explain how and under which conditions prior linguistic knowledge of first language (L1) and / or second language (L2) influences the production, comprehension and development of a third language (L3) or additional language (Ln). Moreover, the issue of age is also one of the persistent topics in the field of language acquisition. This paper aims to scrutinize the effect of age and two previously known languages: Arabic (L1) and French (L2) in acquiring English (L3) phonology in Algerian context. The study consisted of 20 participants of different age range who were presented with recorded samples of English (L3). The findings confirm the results of some previous studies on the issue of Critical Period Hypothesis (CPH) and demonstrate a tendency for the L2 phonological transfer in L3 production at the initial stages of acquisition within young and later learners that for some circumstances diminished as L3 proficiency develop.

Keywords: acquisition, age effect, cross linguistic influence, L3 phonology

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Authors: Wenting Pan, Fang Chen

Abstract:

The aim is to increase understanding of the potential effects of religion and economy development in East and Southeast Asia. Religion developed in the east, and southeast Asia is connected with community intensively, especially the activities by women. It could facilitate spiritual awakening in the community and economic empowerment. The theories were assessed by using survey information for Wenzhou which is the legendary city of Chinese economic development, measuring attendance at formal religious services, religious beliefs, and self-identification as religious. Wenzhou’s chamber of commerce is all over the world. Apart from large and small processing factories, Wenzhou is dotted with temples and Taoist temples. In the survey four of the control variables (size of temples, profitability, multiple densities, type of industry and so on) were significant issues to find a relationship between local people and the culture of local religion. What’s more, women should be taken into account seriously. This study has social economy implications for Wenzhou as well as a number of other countries in the East and Southeast Asia.

Keywords: East and Southeast Asia, economy development, Religion, Wenzhou

Procedia PDF Downloads 323