Search results for: principles of taxation
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 2017

Search results for: principles of taxation

1447 Islamic Transaction: An Alternative for Customer Satisfaction in the Islamic Banking

Authors: Mohammad Iqbal Maiik

Abstract:

Islamic marketing ethics combines the principle of value maximization with the principles of equity and justice for the welfare of the society. Adherence to the Islamic ethics in the Islamic banking industry can help elevate the standards of both behavior and living of bankers and customers alike. In a rapidly changing marketing environment, the need to be customer-focused has never been as important as it is today. At present where customers are becoming more demanding and increasingly mobile between competing financial providers, being customer-focused is not enough. Islamic banks and more specifically their customer-contact employees (customer relation advisers or officers) need to be perceived by their customers as being Islamic. This study represents an initial step in analyzing the role of Islamic ethical sales behavior as it may be perceived by the customers of Islamic Banks.

Keywords: Islam, ethics, marketing, Islamic banks

Procedia PDF Downloads 420
1446 Sukuk Issuance and Its Regulatory Framework in Saudi Arabia

Authors: Ali Alshamrani

Abstract:

This article aims to give a comprehensive and critical review of sukuk issuance in Saudi Arabia, and the extent to which the issuance of sukuk in Saudi Arabia is consistent with Shariah requirements. The article is divided into two sections. Accordingly, the first section of this article begins with an examination of sukuk in general, and includes the concept of sukuk, the basic principles of sukuk, common types of sukuk, and a critical analysis of the most important differences between sukuk and conventional bonds. The second section gives a critical analysis of how sukuk work in Saudi Arabia, offering the regulatory framework of the issuance of sukuk in the KSA, and the legal challenges from Shariah point of view, and provide recommendations to overcome these challenges.

Keywords: sukuk issuance, Shariah, Saudi Arabia, capital market authority

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1445 Politico-Religious Connections to the January 6th Insurrection

Authors: Kirk Johnson, Gabriel Rubin

Abstract:

The January 6th Insurrection on the United States Capitol Building has been one of the most disturbing expressions of violence in American history. While there are numerous reasons that led to such aggression, there are destructive politico-religious ideologies and understandings, known as Christian Nationalism, White Christian Nationalism, and Christian Dominionism that influenced the actions of the January 6th insurrectionists. Such ideas are deeply rooted in the unification of church and state, a theocracy, embedded within the understanding that Biblical scripture is the blueprint on which the functioning of the American government should follow. In addition, the concept of racial hierarchy is embedded in politico-religious principles of White Christian Nationalism. This paper will examine how Christian Dominionism is one factor that influenced the January 6th Insurrection.

Keywords: January 6th insurrection, dominionism, Christian nationalism, polygenism

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1444 The Importance of Upholding Corporate Governance: A Case Study of Government Pension Funds

Authors: Pichamon Chansuchai

Abstract:

This qualitative research paper aimed to study the best practice regulation of the Government Pension Fund of Thailand or GPF to explore the importance of good corporate governance and to identify and compare impacts towards the organizational operation and image before and after adopting the corporate good governance practice. The study employed the six principles of good corporate governance and best practice including accountability, responsibility, equitable treatment, transparency, value creation and ethics. The study pointed out that the GPF was a good example of the organization that regained public trust and receiving a positive image and credibility after implementing corporate good governance in all aspects of its organizational management.

Keywords: corporate governance, government, pension funds, organizational operation

Procedia PDF Downloads 457
1443 Assessing the Contribution of Informal Buildings to Energy Inefficiency in Kenya: A Case of Mukuru Slums

Authors: Bessy Thuranira

Abstract:

Buildings, as they are designed and used, may contribute to serious environmental problems because of excessive consumption of energy and other natural resources. Buildings in the informal settlements particularly, due to their unplanned physical structure and design, have significantly contributed the global energy problematic scenario typified by high-level inefficiencies. Energy used in buildings in Africa is estimated to be the highest of the total national electricity consumption. Over the last decade, assessments of energy consumption and efficiency/inefficiency has focused on formal and modern buildings. This study seeks to go off the beaten path, by focusing on energy use in informal settlements. Operationally, it sought to establish the contribution of informal buildings in the overall energy consumption in the city and the country at large. This study was carried out in Mukuru kwa Reuben informal settlement where there is distinct manifestation of different settlement morphologies within a small locality. The research narrowed down to three villages (Mombasa, Kosovo and Railway villages) within the settlement, that were representative of the different slum housing typologies. Due to the unpredictability nature and informality in slums, this study takes a multi-methodology approach. Detailed energy audits and measurements are carried out to predict total building consumption, and document building design and envelope, typology, materials and occupancy levels. Moreover, the study uses semi-structured interviews and to access energy supply, cost, access and consumption patterns. Observations and photographs are also used to shed more light on these parameters. The study reveals the high energy inefficiencies in slum buildings mainly related to sub-standard equipment and appliances, building design and settlement layout, poor access and utilization/consumption patterns of energy. The impacts of this inefficiency are high economic burden to the poor, high levels of pollution, lack of thermal comfort and emissions to the environment. The study highlights a set of urban planning and building design principles that can be used to retrofit slums into more energy efficient settlements. The study explores principles of responsive settlement layouts/plans and appropriate building designs that use the beneficial elements of nature to achieve natural lighting, natural ventilation, and solar control to create thermally comfortable, energy efficient, and environmentally responsive buildings/settlements. As energy efficiency in informal settlements is a relatively less explored area of efficiency, it requires further research and policy recommendations, for which this paper will set a background.

Keywords: energy efficiency, informal settlements, renewable energy, settlement layout

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1442 A Study on Strategy of Coordinative Symbiosis between New and Old Buildings: Case Study of Shanghai Citic Plaza and Surroundings

Authors: Tianyi Qin

Abstract:

Along with the acceleration of Chinese urbanization, the expansion, renovation and demolition of old buildings is on the stage together with the design and construction of new buildings every day in downtown of the old city area. The coordinative symbiosis between new and old buildings is an important problem which needs to be solved in the process of urban development. By studying and analyzing the case of Shanghai Citic Plaza and surroundings, this paper contributes to discussing the concept, value and problems to be solved of the coordination of new and old buildings, meanwhile, striking the balance between new and old buildings from the aspects of architectural form, space, function and local context. As a result, the strategy of the coordinative symbiosis between new and old buildings is summarized, which can offer some guiding principles to urban development from now on.

Keywords: coordinative symbiosis, new and old buildings, Shanghai Citic Plaza, strategy

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1441 Improving Mathematics and Engineering Interest through Programming

Authors: Geoffrey A. Wright

Abstract:

In an attempt to address shortcomings revealed in international assessments and lamented in legislation, many schools are reducing or eliminating elective courses, applying the rationale that replacing "non-essential" subjects with core subjects, such as mathematics and language arts, will better position students in the global market. However, there is evidence that systematically pairing a core subject with another complementary subject may lead to greater overall learning in both subjects. In this paper, we outline the methods and preliminary findings from a study we conducted analyzing the influence learning programming has on student mathematical comprehension and ability. The purpose of this research is to demonstrate in what ways two subjects might complement each other, and to better understand the principles and conditions that encourage what we call lateral transfer, the synergistic effect that occurs when a learner studies two complementary subjects.

Keywords: programming, engineering, technology, complementary subjects

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1440 Characteristics of New Town Planning between Neighborhood Unit and New Urbanism in Korea

Authors: In Su Na, Dongyeon Seo, Hwanyong Kim

Abstract:

This research focuses on new town planning methodology in aspects of Neighborhood Unit Formula and New Urbanism. In Korea, there were built many new towns since 1980’s. The urban design concepts also shifted variously in land use, transportation, open spaces and architectural design. This research aims to find out urban design planning and factors in each new town planning through comparison of four new town cases in aspects of land use, transportation and building design of metropolitan area of Seoul. In conclusion the recent new town has created an area with a unique place that has not been seen in the early new town, and it has a certain aspect that is in line with the planning principles of New Urbanism.

Keywords: compact city, neighborhood unit formula, new town planning, new urbanism

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1439 Democratisation of Teaching and Learning in Higher Education

Authors: Jane Ebele Iloanya

Abstract:

The introduction of the learning outcome approach in contemporary curriculum design and instruction, has brought student–centered education to the fore. In teacher –centered teaching and learning, the teacher transfers knowledge to the students, who are always at the receiving end. The teacher is assumed to know it all and hardly trusts the knowledge of the students. Teacher-centered education places emphasis on the supremacy of the teacher over the students who should ideally, be able to dialogue with the teacher. The paper seeks to examine the issue of democratisation of the teaching and learning process in Institutions of Higher Learning in Botswana. Botswana is a landlocked country in Southern Africa, with a total population of about two million people. In 1977, Botswana’s First National Policy on Education was unveiled. This came eleven years after the country gained independence from Great Britain. The philosophy which informed the 1977 Education Policy was “Social Harmony”. The philosophy of social harmony has four main principles: Unity, Development, Democracy and Self- Reliance. These principles were meant to permeate all aspects of lives of the people of Botswana, including, the issue of how teaching and learning is conducted in Botswana’s institutions of higher learning. This paper will examine the practicalisation of the principle of democracy in teaching and learning at higher education level in Botswana. It will in particular, discuss the issue of students’ participation and engagement in the teaching and learning process. The following questions will be addressed: 1.Are students involved in planning the curriculum? 2.How engaged are the students in the teaching and learning process? 3.How democratic are the teachers in terms of students’ rights and privileges? A mixed–method approach will be adopted in this study. Questionnaires will be distributed to the students to elicit their views on the practicalisation of the principle of democracy at the higher education level. Semi-structured interview questions will be administered in order to collect information from the lecturers on the issue of democratisation of teaching and learning at the higher education level in Botswana. In addition, relevant and related literature will be reviewed to augment collected data. The study will focus on three tertiary institutions in Gaborone, the capital city of Botswana. Currently, there are ten tertiary institutions in Gaborone; both privately and government owned. The outcome of this study will add to the existing body of knowledge on the issue of the practicalisation of democracy at the higher education level in Botswana. This research is therefore relevant in helping to find out if democratisation of teaching and learning has been realised in Botswana’s Institutions of higher learning. It is important to examine Botswana’s national policy on education in this way to ascertain if it has been effective in giving the country’s education system that democratic element, which is essential for a student-centered approach to the teaching and learning process.

Keywords: democratisation, higher education, learning, teaching

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1438 Reduction of Process of Evidence in Specific Forms of Criminal Proceeding: Problems and Risks

Authors: Filip Ščerba, Veronika Pochylá

Abstract:

Performing of the acts within criminal proceedings usually takes too long and thus this phenomenon can be regarded as one of the most burning problems which have plagued the criminal justice not only in the Czech Republic but at least all over Europe for the last few decades. This problem obviously has to be dealt with and thus the need to tackle this issue has resulted in the trend which is sometimes called Criminal Justice Rationalization, i.e. introducing and enforcing methods supporting the increase in efficiency of the criminal justice in order to make the criminal proceedings shorter and administrative procedure easier. This resulted in the introduction of institutes such as e.g. diversions in criminal proceedings or other forms of shortened pre-trial proceedings, which may be used primarily for dealing with less serious crimes. But also the institute, which was originally mentioned in connection with the system of criminal law in the countries belonging to the Anglo-Saxon legal order where it is frequently called of plea bargaining, has been introduced into the criminal law of many European countries, and it may be applied also in cases of serious crimes. All these special and shortened forms of criminal proceedings are connected with limited extent of process of evidence; in fact, some of these specific forms of criminal proceedings are designed for the purpose to simplify the process of evidence. That is also the reason, why some of these procedures are conditioned with the defendant’s confession. Main hypothesis: Limited process of evidence represents also a potential conflict with certain fundamental principles upon which the criminal proceeding in the Continental legal system is based. (A conflict with principle of material truth may be considered as the most important problem. This principle states that the bodies in criminal proceedings must clarify the facts of the case beyond reasonable doubt to such extent that a decision can be made; the defendant’s confession does not mean that these bodies are freed from the duty to review all the circumstances and facts of the case. Such principle is typical for criminal law in Central European region.) Basic methodologies: The paper is going to analyze such a problem of weakening of the principle of material truth in modern criminal law. Such analysis will be provided primarily on the base of the Czech criminal law, but also other legal regulations will be taken into consideration, and its result may have some relevance for all legal regulations belonging to the Continental legal system, so the paper offers also a comparison with legal systems of other Central European countries.

Keywords: burden of proof, central European countries, criminal justice rationalization, criminal proceeding, Czech legislation, Czech republic, defendant, diversions, evidence, fundamental principles, plea bargaining, pre-trial proceedings, principle of material truth, process of evidence, process of evidence

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1437 Computer Fraud from the Perspective of Iran's Law and International Documents

Authors: Babak Pourghahramani

Abstract:

One of the modern crimes against property and ownership in the cyber-space is the computer fraud. Despite being modern, the aforementioned crime has its roots in the principles of religious jurisprudence. In some cases, this crime is compatible with the traditional regulations and that is when the computer is considered as a crime commitment device and also some computer frauds that take place in the context of electronic exchanges are considered as crime based on the E-commerce Law (approved in 2003) but the aforementioned regulations are flawed and until recent years there was no comprehensive law in this regard; yet after some years the Computer Crime Act was approved in 2009/26/5 and partly solved the problem of legal vacuum. The present study intends to investigate the computer fraud according to Iran's Computer Crime Act and by taking into consideration the international documents.

Keywords: fraud, cyber fraud, computer fraud, classic fraud, computer crime

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1436 A Development of English Pronunciation Using Principles of Phonetics for English Major Students at Loei Rajabhat University

Authors: Pongthep Bunrueng

Abstract:

This action research accentuates the outcome of a development in English pronunciation, using principles of phonetics for English major students at Loei Rajabhat University. The research is split into 5 separate modules: 1) Organs of Speech and How to Produce Sounds, 2) Monopthongs, 3) Diphthongs, 4) Consonant sounds, and 5) Suprasegmental Features. Each module followed a 4 step action research process, 1) Planning, 2) Acting, 3) Observing, and 4) Reflecting. The research targeted 2nd year students who were majoring in English Education at Loei Rajabhat University during the academic year of 2011. A mixed methodology employing both quantitative and qualitative research was used, which put theory into action, taking segmental features up to suprasegmental features. Multiple tools were employed which included the following documents: pre-test and post-test papers, evaluation and assessment papers, group work assessment forms, a presentation grading form, an observation of participants form and a participant self-reflection form. All 5 modules for the target group showed that results from the post-tests were higher than those of the pre-tests, with 0.01 statistical significance. All target groups attained results ranging from low to moderate and from moderate to high performance. The participants who attained low to moderate results had to re-sit the second round. During the first development stage, participants attended classes with group participation, in which they addressed planning through mutual co-operation and sharing of responsibility. Analytic induction of strong points for this operation illustrated that learner cognition, comprehension, application, and group practices were all present whereas the participants with weak results could be attributed to biological differences, differences in life and learning, or individual differences in responsiveness and self-discipline. Participants who were required to be re-treated in Spiral 2 received the same treatment again. Results of tests from the 5 modules after the 2nd treatment were that the participants attained higher scores than those attained in the pre-test. Their assessment and development stages also showed improved results. They showed greater confidence at participating in activities, produced higher quality work, and correctly followed instructions for each activity. Analytic induction of strong and weak points for this operation remains the same as for Spiral 1, though there were improvements to problems which existed prior to undertaking the second treatment.

Keywords: action research, English pronunciation, phonetics, segmental features, suprasegmental features

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1435 Ionic Liquid Effects on Metal Ion-Based Extractions of Olefin/Paraffin Hydrocarbon

Authors: Ellen M. Lukasik

Abstract:

In coordination and support of the Center for Innovative and Strategic Transformation of Alkane Resources (CISTAR) Research Experience for Teachers (RET) at the University of Texas at Austin and under the guidance and direction of Professor Joan Brennecke, this study examined the addition of silver in an ionic liquid used to separate cyclohexane from cyclohexene. We recreated the liquid-liquid separation experimental results from the literature on cyclohexene, cyclohexane, and [allylmim][Tf2N] to verify our method, then evaluated the separation performance of silver - ionic liquid (IL) mixtures by various characterization techniques. To introduce the concepts of this research in high school education, a lesson plan was developed to instruct students on the principles of liquid-liquid separation.

Keywords: ionic liquids, liquid-liquid separation, hydrocarbon, research experience for teachers

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1434 A Concept in Addressing the Singularity of the Emerging Universe

Authors: Mahmoud Reza Hosseini

Abstract:

The universe is in a continuous expansion process, resulting in the reduction of its density and temperature. Also, by extrapolating back from its current state, the universe at its early times has been studied known as the big bang theory. According to this theory, moments after creation, the universe was an extremely hot and dense environment. However, its rapid expansion due to nuclear fusion led to a reduction in its temperature and density. This is evidenced through the cosmic microwave background and the universe structure at a large scale. However, extrapolating back further from this early state reaches singularity which cannot be explained by modern physics and the big bang theory is no longer valid. In addition, one can expect a nonuniform energy distribution across the universe from a sudden expansion. However, highly accurate measurements reveal an equal temperature mapping across the universe which is contradictory to the big bang principles. To resolve this issue, it is believed that cosmic inflation occurred at the very early stages of the birth of the universe According to the cosmic inflation theory, the elements which formed the universe underwent a phase of exponential growth due to the existence of a large cosmological constant. The inflation phase allows the uniform distribution of energy so that an equal maximum temperature could be achieved across the early universe. Also, the evidence of quantum fluctuations of this stage provides a means for studying the types of imperfections the universe would begin with. Although well-established theories such as cosmic inflation and the big bang together provide a comprehensive picture of the early universe and how it evolved into its current state, they are unable to address the singularity paradox at the time of universe creation. Therefore, a practical model capable of describing how the universe was initiated is needed. This research series aims at addressing the singularity issue by introducing an energy conversion mechanism. This is accomplished by establishing a state of energy called a “neutral state”, with an energy level which is referred to as “base energy” capable of converting into other states. Although it follows the same principles, the unique quanta state of the base energy allows it to be distinguishable from other states and have a uniform distribution at the ground level. Although the concept of base energy can be utilized to address the singularity issue, to establish a complete picture, the origin of the base energy should be also identified. This matter is the subject of the first study in the series “A Conceptual Study for Investigating the Creation of Energy and Understanding the Properties of Nothing” which is discussed in detail. Therefore, the proposed concept in this research series provides a road map for enhancing our understating of the universe's creation from nothing and its evolution and discusses the possibility of base energy as one of the main building blocks of this universe.

Keywords: big bang, cosmic inflation, birth of universe, energy creation

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1433 Streamlining the Fuzzy Front-End and Improving the Usability of the Tools Involved

Authors: Michael N. O'Sullivan, Con Sheahan

Abstract:

Researchers have spent decades developing tools and techniques to aid teams in the new product development (NPD) process. Despite this, it is evident that there is a huge gap between their academic prevalence and their industry adoption. For the fuzzy front-end, in particular, there is a wide range of tools to choose from, including the Kano Model, the House of Quality, and many others. In fact, there are so many tools that it can often be difficult for teams to know which ones to use and how they interact with one another. Moreover, while the benefits of using these tools are obvious to industrialists, they are rarely used as they carry a learning curve that is too steep and they become too complex to manage over time. In essence, it is commonly believed that they are simply not worth the effort required to learn and use them. This research explores a streamlined process for the fuzzy front-end, assembling the most effective tools and making them accessible to everyone. The process was developed iteratively over the course of 3 years, following over 80 final year NPD teams from engineering, design, technology, and construction as they carried a product from concept through to production specification. Questionnaires, focus groups, and observations were used to understand the usability issues with the tools involved, and a human-centred design approach was adopted to produce a solution to these issues. The solution takes the form of physical toolkit, similar to a board game, which allows the team to play through an example of a new product development in order to understand the process and the tools, before using it for their own product development efforts. A complimentary website is used to enhance the physical toolkit, and it provides more examples of the tools being used, as well as deeper discussions on each of the topics, allowing teams to adapt the process to their skills, preferences and product type. Teams found the solution very useful and intuitive and experienced significantly less confusion and mistakes with the process than teams who did not use it. Those with a design background found it especially useful for the engineering principles like Quality Function Deployment, while those with an engineering or technology background found it especially useful for design and customer requirements acquisition principles, like Voice of the Customer. Products developed using the toolkit are added to the website as more examples of how it can be used, creating a loop which helps future teams understand how the toolkit can be adapted to their project, whether it be a small consumer product or a large B2B service. The toolkit unlocks the potential of these beneficial tools to those in industry, both for large, experienced teams and for inexperienced start-ups. It allows users to assess the market potential of their product concept faster and more effectively, arriving at the product design stage with technical requirements prioritized according to their customers’ needs and wants.

Keywords: new product development, fuzzy front-end, usability, Kano model, quality function deployment, voice of customer

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1432 Neuroplasticity: A Fresh Begining for Life

Authors: Leila Maleki, Ezatollah Ahmadi

Abstract:

Neuroplasticity or the flexibility of the neural system is the ability of the brain to adapt to the lack or deterioration of sense and the capability of the neural system to modify itself through changing shape and function. Not only have studies revealed that neuroplasticity does not end in childhood, but also they have proven that it continues till the end of life and is not limited to the neural system and covers the cognitive system as well. In the field of cognition, neuroplasticity is defined as the ability to change old thoughts according to new conditions and the individuals' differences in using various styles of cognitive regulation inducing several social, emotional and cognitive outcomes. On the other hand, complexities of daily life necessitates cognitive neuroplasticity in order to adapt to different circumstances. The present paper attempts to discuss and define major theories and principles of neuroplasticity and elaborate on nature or nurture.

Keywords: neuroplasticity, cognitive plasticity, plasticity theories, plasticity mechanisms

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1431 Neuroplasticity: A Fresh Beginning for Life

Authors: Leila Maleki, Ezatollah Ahmadi

Abstract:

Neuroplasticity or the flexibility of the neural system is the ability of the brain to adapt to the lack or deterioration of sense and the capability of the neural system to modify itself through changing shape and function. Not only have studies revealed that neuroplasticity does not end in childhood, but also they have proven that it continues till the end of life and is not limited to the neural system and covers the cognitive system as well. In the field of cognition, neuroplasticity is defined as the ability to change old thoughts according to new conditions and the individuals' differences in using various styles of cognitive regulation inducing several social, emotional and cognitive outcomes. On the other hand, complexities of daily life necessitates cognitive neuroplasticity in order to adapt to different circumstances. The. present paper attempts to discuss and define major theories and principles of neuroplasticity and elaborate on nature or nurture.

Keywords: neuroplasticity, cognitive plasticity, plasticity theories, plasticity mechanisms

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1430 Membranes for Direct Lithium Extraction (DLE)

Authors: Amir Razmjou, Elika Karbassi Yazdi

Abstract:

Several direct lithium extraction (DLE) technologies have been developed for Li extraction from different brines. Although laboratory studies showed that they can technically recover Li to 90%, challenges still remain in developing a sustainable process that can serve as a foundation for the lithium dependent low-carbon economy. There is a continuing quest for DLE technologies that do not need extensive pre-treatments, fewer materials, and have simplified extraction processes with high Li selectivity. Here, an overview of DLE technologies will be provided with an emphasis on the basic principles of the materials’ design for the development of membranes with nanochannels and nanopores with Li ion selectivity. We have used a variety of building blocks such as nano-clay, organic frameworks, Graphene/oxide, MXene, etc., to fabricate the membranes. Molecular dynamic simulation (MD) and density functional theory (DFT) were used to reveal new mechanisms by which high Li selectivity was obtained.

Keywords: lithium recovery, membrane, lithium selectivity, decarbonization

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1429 Smart Contracts: Bridging the Divide Between Code and Law

Authors: Abeeb Abiodun Bakare

Abstract:

The advent of blockchain technology has birthed a revolutionary innovation: smart contracts. These self-executing contracts, encoded within the immutable ledger of a blockchain, hold the potential to transform the landscape of traditional contractual agreements. This research paper embarks on a comprehensive exploration of the legal implications surrounding smart contracts, delving into their enforceability and their profound impact on traditional contract law. The first section of this paper delves into the foundational principles of smart contracts, elucidating their underlying mechanisms and technological intricacies. By harnessing the power of blockchain technology, smart contracts automate the execution of contractual terms, eliminating the need for intermediaries and enhancing efficiency in commercial transactions. However, this technological marvel raises fundamental questions regarding legal enforceability and compliance with traditional legal frameworks. Moving beyond the realm of technology, the paper proceeds to analyze the legal validity of smart contracts within the context of traditional contract law. Drawing upon established legal principles, such as offer, acceptance, and consideration, we examine the extent to which smart contracts satisfy the requirements for forming a legally binding agreement. Furthermore, we explore the challenges posed by jurisdictional issues as smart contracts transcend physical boundaries and operate within a decentralized network. Central to this analysis is the examination of the role of arbitration and dispute resolution mechanisms in the context of smart contracts. While smart contracts offer unparalleled efficiency and transparency in executing contractual terms, disputes inevitably arise, necessitating mechanisms for resolution. We investigate the feasibility of integrating arbitration clauses within smart contracts, exploring the potential for decentralized arbitration platforms to streamline dispute resolution processes. Moreover, this paper explores the implications of smart contracts for traditional legal intermediaries, such as lawyers and judges. As smart contracts automate the execution of contractual terms, the role of legal professionals in contract drafting and interpretation may undergo significant transformation. We assess the implications of this paradigm shift for legal practice and the broader legal profession. In conclusion, this research paper provides a comprehensive analysis of the legal implications surrounding smart contracts, illuminating the intricate interplay between code and law. While smart contracts offer unprecedented efficiency and transparency in commercial transactions, their legal validity remains subject to scrutiny within traditional legal frameworks. By navigating the complex landscape of smart contract law, we aim to provide insights into the transformative potential of this groundbreaking technology.

Keywords: smart-contracts, law, blockchain, legal, technology

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1428 Threading Professionalism Through Occupational Therapy Curriculum: A Framework and Resources

Authors: Ashley Hobson, Ashley Efaw

Abstract:

Professionalism is an essential skill for clinicians, particularly for Occupational Therapy Providers (OTPs). The World Federation of Occupational Therapy (WFOT) Guiding Principles for Ethical Occupational Therapy and American Occupational Therapy Association (AOTA) Code of Ethics establishes expectations for professionalism among OTPs, emphasizing its importance in the field. However, the teaching and assessment of professionalism vary across OTP programs. The flexibility provided by the country standards allows programs to determine their own approaches to meeting these standards, resulting in inconsistency. Educators in both academic and fieldwork settings face challenges in objectively assessing and providing feedback on student professionalism. Although they observe instances of unprofessional behavior, there is no standardized assessment measure to evaluate professionalism in OTP students. While most students are committed to learning and applying professionalism skills, they enter OTP programs with varying levels of proficiency in this area. Consequently, they lack a uniform understanding of professionalism and lack an objective means to self-assess their current skills and identify areas for growth. It is crucial to explicitly teach professionalism, have students to self-assess their professionalism skills, and have OTP educators assess student professionalism. This approach is necessary for fostering students' professionalism journeys. Traditionally, there has been no objective way for students to self-assess their professionalism or for educators to provide objective assessments and feedback. To establish a uniform approach to professionalism, the authors incorporated professionalism content into our curriculum. Utilizing an operational definition of professionalism, the authors integrated professionalism into didactic, fieldwork, and capstone courses. The complexity of the content and the professionalism skills expected of students increase each year to ensure students graduate with the skills to practice in accordance with the WFOT Guiding Principles for Ethical Occupational Therapy Practice and AOTA Code of Ethics. Two professionalism assessments were developed based on the expectations outlined in the both documents. The Professionalism Self-Assessment allows students to evaluate their professionalism, reflect on their performance, and set goals. The Professionalism Assessment for Educators is a modified version of the same tool designed for educators. The purpose of this workshop is to provide educators with a framework and tools for assessing student professionalism. The authors discuss how to integrate professionalism content into OTP curriculum and utilize professionalism assessments to provide constructive feedback and equitable learning opportunities for OTP students in academic, fieldwork, and capstone settings. By adopting these strategies, educators can enhance the development of professionalism among OTP students, ensuring they are well-prepared to meet the demands of the profession.

Keywords: professionalism, assessments, student learning, student preparedness, ethical practice

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1427 The Adaptive Properties of the Strategic Assurance System of the National Economy Sustainability to the Economic Security Threats

Authors: Badri Gechbaia

Abstract:

Adaptive management as a fundamental element of the concept of the assurance of economy`s sustainability to the economic security of the system-synergetic type has been considered. It has been proved that the adaptive sustainable development is a transitional phase from the extensive one and later on from the rapid growth to the sustainable development. It has been determined that the adaptive system of the strategic assurance of the sustainability of the economy to the economic security threats is formed on the principles of the domination in its complex of the subsystems with weightier adaptive characteristics that negate the destructive influence of external and internal environmental factors on the sustainability of the national economy.

Keywords: adaptive management, adaptive properties, economic security, strategic assurance

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1426 A First-Principles Investigation of Magnesium-Hydrogen System: From Bulk to Nano

Authors: Paramita Banerjee, K. R. S. Chandrakumar, G. P. Das

Abstract:

Bulk MgH2 has drawn much attention for the purpose of hydrogen storage because of its high hydrogen storage capacity (~7.7 wt %) as well as low cost and abundant availability. However, its practical usage has been hindered because of its high hydrogen desorption enthalpy (~0.8 eV/H2 molecule), which results in an undesirable desorption temperature of 3000C at 1 bar H2 pressure. To surmount the limitations of bulk MgH2 for the purpose of hydrogen storage, a detailed first-principles density functional theory (DFT) based study on the structure and stability of neutral (Mgm) and positively charged (Mgm+) Mg nanoclusters of different sizes (m = 2, 4, 8 and 12), as well as their interaction with molecular hydrogen (H2), is reported here. It has been found that due to the absence of d-electrons within the Mg atoms, hydrogen remained in molecular form even after its interaction with neutral and charged Mg nanoclusters. Interestingly, the H2 molecules do not enter into the interstitial positions of the nanoclusters. Rather, they remain on the surface by ornamenting these nanoclusters and forming new structures with a gravimetric density higher than 15 wt %. Our observation is that the inclusion of Grimme’s DFT-D3 dispersion correction in this weakly interacting system has a significant effect on binding of the H2 molecules with these nanoclusters. The dispersion corrected interaction energy (IE) values (0.1-0.14 eV/H2 molecule) fall in the right energy window, that is ideal for hydrogen storage. These IE values are further verified by using high-level coupled-cluster calculations with non-iterative triples corrections i.e. CCSD(T), (which has been considered to be a highly accurate quantum chemical method) and thereby confirming the accuracy of our ‘dispersion correction’ incorporated DFT calculations. The significance of the polarization and dispersion energy in binding of the H2 molecules are confirmed by performing energy decomposition analysis (EDA). A total of 16, 24, 32 and 36 H2 molecules can be attached to the neutral and charged nanoclusters of size m = 2, 4, 8 and 12 respectively. Ab-initio molecular dynamics (AIMD) simulation shows that the outermost H2 molecules are desorbed at a rather low temperature viz. 150 K (-1230C) which is expected. However, complete dehydrogenation of these nanoclusters occur at around 1000C. Most importantly, the host nanoclusters remain stable up to ~500 K (2270C). All these results on the adsorption and desorption of molecular hydrogen with neutral and charged Mg nanocluster systems indicate towards the possibility of reducing the dehydrogenation temperature of bulk MgH2 by designing new Mg-based nano materials which will be able to adsorb molecular hydrogen via this weak Mg-H2 interaction, rather than the strong Mg-H bonding. Notwithstanding the fact that in practical applications, these interactions will be further complicated by the effect of substrates as well as interactions with other clusters, the present study has implications on our fundamental understanding to this problem.

Keywords: density functional theory, DFT, hydrogen storage, molecular dynamics, molecular hydrogen adsorption, nanoclusters, physisorption

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1425 Evaluation and Selection of Construction Contractors by Polish Public Clients

Authors: Kozik Renata, Leśniak Agnieszka, Plebankiewicz Edyta

Abstract:

Contracting authorities in the public sector are obligated to apply the principles provided for in the Polish law for the evaluation and selection of contractors. To analyze the methods of contractors, applied in practice by public clients, the notices of contract award results for construction works were analyzed. The analysis shows that the procedure selected more and more often is open to competitive bidding, where the assessment of the competence of contractors is not very precise, as well as non-competitive bidding, i.e. single source procurement. The share of procurement procedures, where the only criterion is price, is increasing. The solution to the problems existing here might be the introduction of one of the forms of pre-selection of contractors. The article also briefly discusses verification systems for companies applying for public contracts used in EU countries.

Keywords: certification, contractors selection, open tendering, public investors

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1424 Psycholinguistic Analysis on Stuttering Treatment through Systemic Functional Grammar in Tom Hooper’s The King’s Speech

Authors: Nurvita Wijayanti

Abstract:

The movie titled The King’s Speech is based on a true story telling an English king suffers from stuttering and how he gets the treatment from the therapist, so that he can reduce the high frequency on stuttering. The treatment uses the unique approach implying the linguistic principles. This study shows how the language works significantly in order to treat the stuttering sufferer using psychological approach. Therefore, the linguistic study is done to analyze the treatment activity. Halliday’s Systemic Functional Grammar is used as the main approach in this study along with qualitative descriptive method. The study finds that the therapist though using the orthodox approach applies the psycholinguistic method to overcome the king’s stuttering.

Keywords: psycholinguistics, stuttering, systemic functional grammar, treatment

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1423 Auricular-Magnet Therapy for Treating Diabetes Mellitus, Food Craving, Insomnia, Nausea and Bell’s Palsy

Authors: Yu Chen

Abstract:

Auricular-magnet therapy is the development of auricular acupuncture. It is a powerful, convenient, and quick result-achieving therapeutic method. This therapy works by using magnetic discs to be placed on acupuncture points on the ears to treat diseases and improve health. In this study, the fundamental principles, indications, and contraindications of this therapy are discussed. Five examples, including reducing blood glucose levels, healing gangrene for diabetes patients, and treating Bell's palsy, are presented. Auricular-magnet therapy is a powerful development in acupuncture.

Keywords: auricular-magnet therapy, Bell’s palsy, diabetes mellitus, food craving, insomnia, nausea, obesity

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1422 Chromatography Study of Fundamental Properties of Medical Radioisotope Astatine-211

Authors: Evgeny E. Tereshatov

Abstract:

Astatine-211 is considered one of the most promising radionuclides for Targeted Alpha Therapy. In order to develop reliable procedures to label biomolecules and utilize efficient delivery vehicle principles, one should understand the main chemical characteristics of astatine. The short half-life of 211At (~7.2 h) and absence of any stable isotopes of this element are limiting factors towards studying the behavior of astatine. Our team has developed a procedure for rapid and efficient isolation of astatine from irradiated bismuth material in nitric acid media based on 3-octanone and 1-octanol extraction chromatography resins. This process has been automated and it takes 20 min from the beginning of the target dissolution to the At-211 fraction elution. Our next step is to consider commercially available chromatography resins and their applicability in astatine purification in the same media. Results obtained along with the corresponding sorption mechanisms will be discussed.

Keywords: astatine-211, chromatography, automation, mechanism, radiopharmaceuticals

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1421 Cultural Policies, Globalisation of Arts, and Impact on Cultural Heritage: A Contextual Analysis of France

Authors: Nasser AlShawaaf

Abstract:

While previous researchers have attempted to explain art museums commercialisation with reference to cultural policies, they have overlooked the phenomenon of globalisation. This study examines the causes and effects of globalisation of art museums in France. Building on arts literature, we show that the cultural policies of the French government since 1980s of cultural democratisation, cultural decentralisation, and implementing market principles on the cultural sector are leading to arts globalisation. Although globalisation is producing economic benefits and enhancing cultural reach, however, the damages include artistic values and creativity, cultural heritage and representation, and the museum itself. Art museums and host cities could overcome negative consequences through a hybrid collection display and develop local collections gradually.

Keywords: cultural policy, cultural decentralisation, cultural globalisation, art museums, contextual analysis, France

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1420 A Strategic Sustainability Analysis of Electric Vehicles in EU Today and Towards 2050

Authors: Sven Borén, Henrik Ny

Abstract:

Ambitions within the EU for moving towards sustainable transport include major emission reductions for fossil fuel road vehicles, especially for buses, trucks, and cars. The electric driveline seems to be an attractive solution for such development. This study first applied the Framework for Strategic Sustainable Development to compare sustainability effects of today’s fossil fuel vehicles with electric vehicles that have batteries or hydrogen fuel cells. The study then addressed a scenario were electric vehicles might be in majority in Europe by 2050. The methodology called Strategic Lifecycle Assessment was first used, were each life cycle phase was assessed for violations against sustainability principles. This indicates where further analysis could be done in order to quantify the magnitude of each violation, and later to create alternative strategies and actions that lead towards sustainability. A Life Cycle Assessment of combustion engine cars, plug-in hybrid cars, battery electric cars and hydrogen fuel cell cars was then conducted to compare and quantify environmental impacts. The authors found major violations of sustainability principles like use of fossil fuels, which contribute to the increase of emission related impacts such as climate change, acidification, eutrophication, ozone depletion, and particulate matters. Other violations were found, such as use of scarce materials for batteries and fuel cells, and also for most life cycle phases for all vehicles when using fossil fuel vehicles for mining, production and transport. Still, the studied current battery and hydrogen fuel cell cars have less severe violations than fossil fuel cars. The life cycle assessment revealed that fossil fuel cars have overall considerably higher environmental impacts compared to electric cars as long as the latter are powered by renewable electricity. By 2050, there will likely be even more sustainable alternatives than the studied electric vehicles when the EU electricity mix mainly should stem from renewable sources, batteries should be recycled, fuel cells should be a mature technology for use in vehicles (containing no scarce materials), and electric drivelines should have replaced combustion engines in other sectors. An uncertainty for fuel cells in 2050 is whether the production of hydrogen will have had time to switch to renewable resources. If so, that would contribute even more to a sustainable development. Except for being adopted in the GreenCharge roadmap, the authors suggest that the results can contribute to planning in the upcoming decades for a sustainable increase of EVs in Europe, and potentially serve as an inspiration for other smaller or larger regions. Further studies could map the environmental effects in LCA further, and include other road vehicles to get a more precise perception of how much they could affect sustainable development.

Keywords: strategic, electric vehicles, sustainability, LCA

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1419 The Application of Modern Technologies in Urban Development

Authors: Solotan A. Tolulope

Abstract:

Due to the lack of application of laws, implementers' acquaintance with the principles of urban planning, or the absence of laws and the governmental role, cities and their urban growth developed more than the fundamental designs and plans. This has led to a lack of foundations and criteria for achieving a life that provides the needs of sufficient housing in urban planning. In this study, we attempted to use cutting-edge innovations and technology to manage and resolve issues while collaborating with planning cadres that have the potential to significantly and favorably impact urban development. This helps to enhance management's function and the effectiveness of urban planning and management. To fulfill the needs of the community and the neighborhoods of these cities, modern approaches and technologies are used, addressing the criteria of sustainability and development. To put the notion of urban sustainability and development into action, this has been researched using global experiences.

Keywords: application, modern, technologies, urban, development

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1418 Food Consumer Protection in Moroccan Legal System: A Systematic Review

Authors: Bouchaib Gazzaz, Mounir Mehdi

Abstract:

In order to ensure consumer food protection, the food industry has a legal obligation to provide food products that comply with the requirements of the legislation in force. National regulations in this area occupy an important place in the food control system in terms of consumer protection. This article discusses the legal and regulatory framework of food safety and consumer protection in Moroccan law. We used the doctrinal research approach by analyzing the judicial normative and bibliographic legal research. As a result, we were able to present the basic principles of consumer food protection by showing to what extent the food safety law provides effective consumer protection in Morocco. We have concluded that there is an impact -in terms of consumer legal protection- of food law reform on the concept of food safety.

Keywords: food safety, Morocco, consumer protection, framework, food law

Procedia PDF Downloads 239