Search results for: TRIPS (Trade Related Intellectual Property Rights)

Authors: Amira Mabrouk, Chokri Abdennadher

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The reduction of road congestion which is inherent to the use of vehicles is an obvious priority to public authority. Therefore, assessing the willingness to pay of an individual in order to save trip-time is akin to estimating the change in price which was the result of setting up a new transport policy to increase the networks fluidity and improving the level of social welfare. This study holds an innovative perspective. In fact, it initiates an economic calculation that has the objective of giving an estimation of the monetized time value during the trips made in Sfax. This research is founded on a double-objective approach. The aim of this study is to i) give an estimation of the monetized value of time; an hour dedicated to trips, ii) determine whether or not the consumer considers the environmental variables to be significant, iii) analyze the impact of applying a public management of the congestion via imposing taxation of city tolls on urban dwellers. This article is built upon a rich field survey led in the city of Sfax. With the use of the contingent valuation method, we analyze the “declared time preferences” of 450 drivers during rush hours. Based on the fond consideration of attributed bias of the applied method, we bring to light the delicacy of this approach with regards to the revelation mode and the interrogative techniques by following the NOAA panel recommendations bearing the exception of the valorization point and other similar studies about the estimation of transportation externality.

Keywords: willingness to pay, contingent valuation, time value, city toll

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Authors: Amber Salamanca-Blazek

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This paper explores the connection between gender ideology and the legality of same-sex marriage cross-nationally. The author questions what role gender ideology plays in the cultural shift concerning same-sex marriage currently underway around the world and the variations in the legal treatment of same-sex marriage at the national level. Existing literature on gender, gender ideology, the role of gender ideology in traditional and same-sex marriage, and the extent to which this connection has previously been examined is explored. Also, the author explores the relationship between gender ideology and the legality of same-sex marriage in three countries with the differing legality of same-sex marriage - The United States, where same-sex marriage was legalized in 2015, Australia, where same-sex marriage was legalized in 2017, and Iran, where the death penalty for homosexuality still exists. A comparison of gender ideology frameworks and an analysis of the political rhetoric surrounding same-sex marriage in each country are performed. It is argued that the important role of gender ideology in the legality of same-sex marriage has been greatly ignored and is in need of increased attention to assist gay rights activists in their framework. The link of gender ideology and patriarchal authority between the gay rights movement and the women’s rights movement are subsequently discussed. The author argues that because of this linkage between movements, there is a necessity for joint frameworks. Suggestions for future research are also provided.

Keywords: gender ideology, same-sex marriage, same-sex marriage legality, women's rights movement

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Authors: Haitham A. Haloush

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Debtors' imprisonment in Jordan is a problematic issue since it impinges upon required financial guarantees that are presumably offered by debtors on the one hand, and infringes flagrantly the International Covenant on Civil and Political Rights on the other hand. Jordan lacks regulatory provisions in this respect and debtors' imprisonment is indirectly exercised in Jordan without giving a special legal attention to this concern. From this perspective, this research reviews the available regulations, standard laws and codes of conduct that might guide the implementation of the International Covenant on Civil and Political Rights in the Jordanian context. Furthermore, this article will examine the suitability of the Jordanian legal system in providing sufficient protection for debtors. The author argues that there are serious obstacles in this aspect.

Keywords: the Jordanian civil code, the Jordanian execution law, imprisonment for debt, good faith, the Jordanian constitution, the international covenant on civil and political rights

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Authors: Portia Muehlbauer

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This paper examines the evolving landscape of preventing and countering violent extremism (PCVE) by delving into the growing importance of integrating human rights principles into violence prevention strategies on the local, community level. This study sheds light on the underlying theoretical frameworks of violent extremism and the influence of gender while investigating the intersection between human rights preservation and violent extremism prevention. To gain practical insight, the research focuses on two prominent international non-governmental organizations, Women without Borders (WwB) and Hedayah, and their distinct PCVE initiatives. WwB adopts a gender-sensitive approach, implementing parental education programs that empower mothers in at-risk communities to prevent the spread of violent extremism. In contrast, Hedayah takes an indirect route, employing capacity building programs that enhance the capabilities of educators, social workers, and psychologists in early intervention, rehabilitation and reintegration efforts. Qualitative data for this comparative analysis was collected through an extensive four-month internship at WwB during the fall of 2020, a three-month internship at Hedayah in the spring of 2021, a thought-provoking semi-structured interview with the executive director of WwB, personal field notes, and a comprehensive discourse analysis of the prevailing literature on human rights considerations in PCVE practices. This study examines the merits and challenges of integrating human rights into PCVE programming through the lens of both organizations, WwB and Hedayah. The findings of this study will inform policymakers, practitioners, and researchers on the intricate relationship between human rights protection and effective PCVE strategies.

Keywords: preventing and countering violent extremism, human rights, counterterrorism, peacebuilding, capacity building programs, gender studies

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Authors: Girma Y. Iyassu Menelik

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The international community has gone through indescribable atrocities resulting from acts of war. These atrocities turned Europe and Africa into a wilderness of bloodshed and crime. In the period 1960- 1970s Africa witnessed unprecedented and well-documented assaults on life and property. This necessitated the adoption, signing and ratification of the International Criminal Court, establishment of the International Court of Justice which is a great achievement for the protection and fulfilling of human rights in the context of international political instability. The ICC came as an important opportunity to advance justice for serious crimes committed in violation of international law. Thus the Rome statute has become a formidable contribution to peace and security. There are concerns that the ICC is targeting African states. However, the ICC cannot preside over cases that are not parties to the Rome statute unless the UN Security council refers the situation or the relevant state asks the court to become involved. The instable international political situation thus deals with criminal prosecutions where amnesty is not permissible or is strongly repudiated. The court has become important justice instruments for states that are unable or unwilling to fulfill their obligation to address legacies of massive human rights violations. The ICJ as a court has a twofold role; to settle legal disputes submitted to it by states, and to give advisory opinions on legal questions referred to it by duly authorized United Nations organs and specialized agencies. All members of the UN are ipso facto parties to the statute of the ICJ. The court gives advisory opinion on any legal question. These courts are the most appropriate fora to pronounce on international crimes and are in a better position to know and apply international law. Cases that have been brought to the courts include Rwanda’s genocide, Liberia’s Charles Taylor etc. The receptiveness and cooperation of the local populations are important to the courts and if the ICC and ICJ can provide appropriate protections for the physical and economic safety of victims then peace and human rights observance can be attained. This paper will look into the effectiveness and impediments of these courts in handling criminal and injustices in international politics as while as what needs to be done to strengthen the capacity of these courts.

Keywords: ICC, international politics, justice, UN security council, violence, protection, fulfilling

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Authors: Michaels Aibangbee, Sowbhagya Micheal, Pranee Liamputtong, Elias Mpofu, Tinashe Dune

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Background: The challenges migrants and refugee youth (MRY) experience in maintaining their sexual and reproductive health and rights (SRHR) continues to be a global public health issue. Consequently, MRY is more likely to encounter adverse SRH experiences due to limited access to and knowledge of SRH services. Using a socio-ecological framework, this study examined the MRY’s SRHR micro-level experiences to macro-levels analyses of SRH-related social systems and constructions. Methods: Eighteen focus groups were conducted using participatory action research (PAR) methodology to understand the phenomena. The focus groups included MRY participants (ages 16-26) living in Greater Western Sydney and facilitated by youth project liaisons (YPL). The data was afterward synthesised and analysed using the thematic-synthesis method. Results: In total, 86 MRY (male n= 25, female n= 61) MRY (across 20 different cultural backgrounds) participated in the focus groups. The findings identified socio-ecological factors characterising MRY SRHR, highlighting facilitators such as social media and significant barriers such as lack of access to services and socio-cultural dissonance, and the under-implementation of SRHR support and services by MRY. Key themes from the data included traditional and institutional stigma, lack of SRH education, high reliance on social media for SRH information, anonymity, and privacy concerns. Conclusion: The data shows a limited extent to which MRY SRHR is considered and the intergenerational understanding and stigma affecting the rights of MRY. Therefore, these findings suggest a need for policies and practices to empower MRY’s agency through a collaborative SRHR strategy and policy design to maintain relevance in multicultural contexts.

Keywords: migrant and refugee youth, sexual health, reproductive health, sexual and reproductive health and rights, culture, agency

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Authors: Abdelbaky Abouzeid

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The study aimed at determining the effect of using the active learning on achievement and attitudes toward studying the human rights course for the Bahrain Teachers College students and the extent to which any differences of statistical significance according to gender and section can exist. To achieve the objectives of the study, the researcher developed and implemented research tools such as academic achievement test and the scale of attitudes towards the study of the Human Rights Course. The scale of attitudes towards Human Rights was constructed of 40 items investigating four dimensions; the cognitive dimension, the behavioral dimension, the affective dimension, and course quality dimension. The researcher then applied some of the active learning strategies in teaching this course to all students of the first year of the Bahrain Teachers College (102 male and female students) after excluding two students who did not complete the course requirements. Students were divided into five groups. These strategies included interactive lecturing, presentations, role playing, group projects, simulation, brainstorming, concept maps and mind maps, reflection and think-pair-share. The course was introduced to students during the second semester of the academic year 2016-2017. The study findings revealed that the use of active learning strategies affected the achievement of students of Bahrain Teachers College in the Human Rights course. The results of the T-test showed statistically significant differences on the pre-test and post-test in favor of the post-test. No statistically significant differences in the achievement of students according to the section and gender were found. The results also indicated that the use of active learning strategies had a positive effect on students' attitudes towards the study of the Human Rights Course on all the scale’s items. The general average reached (4.26) and the percentage reached (85.19%). Regarding the effect of using active learning strategies on students’ attitudes towards all the four dimensions of the scale, the study concluded that the behavioral dimension came first; the quality of the course came second, the cognitive dimension came third and in the fourth place came the affective dimension. No statistically significant differences in the attitude towards studying the Human Rights Course for the students according to their sections or gender were found. Based on the findings of the study, the researchers suggested some recommendations that can contribute to the development of teaching Human Rights Course at the University of Bahrain.

Keywords: attitudes, academic achievement, human rights, behavioral dimension, cognitive dimension, affective dimension, quality of the course

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Authors: Nihal Kartaltepe Behram, Göksel Ataman, Dila Okçu

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With the development of foreign direct investments, the social, cultural, political and economic interactions between countries and institutions have become visible and they have become determining factors for the strategic structuring and market goals. In this context the purpose of this study is to investigate the effects of cultural distance and institutions on foreign direct investment choices in terms of location and investment model. For international establishments, the concept of culture, as well as the concept of cultural distance, is taken specifically into consideration, especially in the selection of methods for entering the market. In the researches and empirical studies conducted, a direct relationship between cultural distance and foreign direct investments is set and institutions and effective variable factors are examined at the level of defining the investment types. When the detailed calculation strategies and empirical researches and studies are taken into consideration, the most common methods for determining the direct investment model, considering the cultural distances, are full-ownership enterprises and joint ventures. Also, when all of the factors affecting the investments are taken into consideration, it was seen that the effect of institutions such as Government Intervention, Intellectual Property Rights, Corruption and Contract Enforcements is very important. Furthermore agglomeration is more intense and effective on the investment, compared to other factors. China has been selected as the target country, due to its effectiveness in world economy and its contributions to developing countries, which has commercial relationships with. Qualitative research methods are used for this study conducted, to measure the effects of determinative variable factors in the hypotheses of study, on the direct foreign investors and to evaluate the findings. In this study in-depth interview is used as a data collection method and the data analysis is made through descriptive analysis. Foreign Direct Investments are so reactive to institutions and cultural distance is identified by all interviews and analysis. On the other hand, agglomeration is the most strong determiner factor on foreign direct investors in Chinese Market. The reason of this factors, which comprise the sectorial aggregate, are not the strongest factors as agglomeration that the most important finding. We expect that this study became a beneficial guideline for developed and developing countries and local and national institutions’ strategic plans.

Keywords: China, cultural distance, Foreign Direct Investments, institutions

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Authors: Dorota Habrat

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In Polish law, the idea of the introduction of corporate responsibility for crimes is becoming more popular and creates a lot of questions. The need to introduce into the Polish legal system liability of corporate (collective entities) has resulted, among others, from the Polish Republic's international commitments, in particular related to membership in the European Union. The Act of 28 October 2002 on the liability of collective entities for acts prohibited under penalty is one of the example of adaptation of Polish law to Community law. Introduction to Polish law a criminal nature liability of corporations (legal persons) has resulted in a lot of controversy and lack of acceptance from both the scientific community as well as the judiciary. The responsibility of collective entities under the Act has a criminal nature. The main question concerns the ability of the collective entity to be brought to guilt under criminal law sense. Polish criminal law knows only the responsibility of individual persons. So far, guilt as a personal feature of action, based on the ability of the offender to feel in his psyche, could be considered only in relation to the individual person, while the said Act destroyed this conviction. Guilt of collective entity must be proven under at least one of the three possible forms: the guilt in the selection or supervision and so called organizational guilt. The next question is how the principle of proportionality in relation to criminal measures in response of collective entities should be considered. It should be remembered that the legal subjectivity of collective entities, including their rights and freedoms, is an emanation of the rights and freedoms of individual persons which create collective entities and through these entities implement their rights and freedoms. The adopted Act largely reflects the international legal regulations but also contains the unknown and original legislative solutions.

Keywords: criminal corporate responsibility, Polish criminal law, legislative solutions, Act of 28 October 2002

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Authors: Ayman Hassouna

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Gaza was famous in the history of trade, because it lies at the end of overland trade route, then the goods transferred by Gazzian merchants to different places around the Mediterranean, so it is described as ‘Mediterranean port of Arabs’, but Gaza is not located directly at the sea shore, so it is fortified by two ports: the first is Anthedon, and second is Maiomas. It is possible to dig in Anthedon but it is too difficult to do that in Maiomas because the site is full of modern buildings. Archaeological excavations at Anthedon's port provided us much archaeological and historical information about cooperation between Anthedon's port and different places at the Mediterranean basin. This research speaks about the roots of Anthedon's name, and it is related with other names in Greek land, by use different dictionaries language, and produce historical introduction were covering the ages beginning from the Iron Age to Greek, Roman and Byzantine periods. Then the study reviewed the most important architectural discoveries in the site, and highlighted the relationship with the civilizations' ports of the Mediterranean basin by studying number of artefacts pottery were imported from different places as Cyprus, Greece, Italy, North Africa, Carthage and Tripoli workshops. On the other hand, the archaeologists discovered some of local pottery made in Gaza at different sites on the Mediterranean basin which confirms the relationship of Gaza merchants with those areas. At the end of this study, there are some conclusions and recommendations about the site.

Keywords: ancient port of Gaza, pottery typology, Mediterranean basin ports, Palestine archaeology

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Authors: B. Godefroy, D. Beladjine, K. Beddiar

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In France, construction BIM actors commonly evoke the BIM gains for exploitation by integrating of the life cycle of a building. The standardization of level 7 of development would achieve this stage of the digital model. The householders include local public authorities, social landlords, public institutions (health and education), enterprises, facilities management companies. They have a dual role: owner and manager of their housing complex. In a context of financial constraint, the BIM of exploitation aims to control costs, make long-term investment choices, renew the portfolio and enable environmental standards to be met. It assumes a knowledge of the existing buildings, marked by its size and complexity. The information sought must be synthetic and structured, it concerns, in general, a real estate complex. We conducted a study with professionals about their concerns and ways to use it to see how householders could benefit from this development. To obtain results, we had in mind the recurring interrogation of the project management, on the needs of the operators, we tested the following stages: 1) Inculcate a minimal culture of BIM with multidisciplinary teams of the operator then by business, 2) Learn by BIM tools, the adaptation of their trade in operations, 3) Understand the place and creation of a graphic and technical database management system, determine the components of its library so their needs, 4) Identify the cross-functional interventions of its managers by business (operations, technical, information system, purchasing and legal aspects), 5) Set an internal protocol and define the BIM impact in their digital strategy. In addition, continuity of management by the integration of construction models in the operation phase raises the question of interoperability in the control of the production of IFC files in the operator’s proprietary format and the export and import processes, a solution rivaled by the traditional method of vectorization of paper plans. Companies that digitize housing complex and those in FM produce a file IFC, directly, according to their needs without recourse to the model of construction, they produce models business for the exploitation. They standardize components, equipment that are useful for coding. We observed the consequences resulting from the use of the BIM in the property industry and, made the following observations: a) The value of data prevail over the graphics, 3D is little used b) The owner must, through his organization, promote the feedback of technical management information during the design phase c) The operator's reflection on outsourcing concerns the acquisition of its information system and these services, observing the risks and costs related to their internal or external developments. This study allows us to highlight: i) The need for an internal organization of operators prior to a response to the construction management ii) The evolution towards automated methods for creating models dedicated to the exploitation, a specialization would be required iii) A review of the communication of the project management, management continuity not articulating around his building model, it must take into account the environment of the operator and reflect on its scope of action.

Keywords: information system, interoperability, models for exploitation, property industry

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Authors: Lara Góes Da Costa

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This paper analyzes the social dimension of the empowerment of women in Brazil, following the principles of human development of the UN WOMEN, in particular the sixth principle, which establishes the promotion of gender equality through social policy initiatives and activism in general aimed at community. In Brazil, women's empowerment has taken social networks through the creation of avatars and pages of dissemination and promotion of gender equality, as well as denunciations and educational posts such as 'Observe Gender', 'Empower Two Women', 'Black Intellectual Women', among others. At the same time, women's social inclusion bills in various sectors are trailing in the legislative apparatus, with little or no relation to the current discussion of gender diversity and intersectionality. In this sense, this article establishes an analytical parallel between the media manifestations of social networks and the social distance of the representatives of the legislative power. This parallelly shows the political failing to meet the social demands of inclusion, as to multiply the creation of laws and the effectiveness of the principle of promoting gender equality.

Keywords: gender, rights, justice, social networks

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Authors: Eduardo Guilherme, Sabrina Duarte

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Shelters or orphanages are institutions responsible for ensuring the physical and mental integrity of children and adolescents who had their rights violated or neglected, whether from a social-leavers, is at personal risk to which they were exposed or the negligence of its parents; in Brazil about twenty thousand children and adolescents living in about five hundred registered shelters that receive funds from the federal government. We evaluated the records of institutionalized children and adolescents from the foundation of municipal shelter in Rio Negro/Parana State, Brazil since June/2000 to February/2015. Institutionalization of the causes cited were: lack of family/guardian material resources, abandonment by parents/guardians, domestic violence, substance abuse of parents/guardians, street experience, orphans and others. In Brazil, poverty and extreme poverty are closely related to the institutionalization of causes of children and adolescents. Census data in 2010, the Brazilian Institute of Geography and Statistics (IBGE) indicate that 40% of Brazilians living in poverty are girls and boys up to 14 years in a total of approximately 23 million individuals. Poverty denies children and adolescents their rights, representing a vulnerability which predisposes to some causes of shelter.

Keywords: Brazil, shelter, orphanages, institutionalization

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Authors: Gergely G. Karacsony

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Fundamental rights are the result of thousand years’ progress of legislation, adjudication and legal practice. They serve as the framework of peaceful cohabitation of people, protecting the individual from any abuse by the government or violation by other people. Artificial intelligence, however, is the development of the very recent past, being one of the most important prospects to the future. Artificial intelligence is now capable of communicating and performing actions the same way as humans; such acts are sometimes impossible to tell from actions performed by flesh-and-blood people. In a world, where human-robot interactions are more and more common, a new framework of peaceful cohabitation is to be found. Artificial intelligence, being able to take part in almost any kind of interaction where personal presence is not necessary without being recognized as a non-human actor, is now able to break the law, violate people’s rights, and disturb social peace in many other ways. Therefore, a code of peaceful coexistence is to be found or created. We should consider the issue, whether human rights can serve as the code of ethical and rightful conduct in the new era of artificial intelligence and human coexistence. In this paper, we will examine the applicability of fundamental rights to human-robot interactions as well as to the actions of artificial intelligence performed without human interaction whatsoever. Robot ethics has been a topic of discussion and debate of philosophy, ethics, computing, legal sciences and science fiction writing long before the first functional artificial intelligence has been introduced. Legal science and legislation have approached artificial intelligence from different angles, regulating different areas (e.g. data protection, telecommunications, copyright issues), but they are only chipping away at the mountain of legal issues concerning robotics. For a widely acceptable and permanent solution, a more general set of rules would be preferred to the detailed regulation of specific issues. We argue that human rights as recognized worldwide are able to be adapted to serve as a guideline and a common basis of coexistence of robots and humans. This solution has many virtues: people don’t need to adjust to a completely unknown set of standards, the system has proved itself to withstand the trials of time, legislation is easier, and the actions of non-human entities are more easily adjudicated within their own framework. In this paper we will examine the system of fundamental rights (as defined in the most widely accepted source, the 1966 UN Convention on Human Rights), and try to adapt each individual right to the actions of artificial intelligence actors; in each case we will examine the possible effects on the legal system and the society of such an approach, finally we also examine its effect on the IT industry.

Keywords: human rights, robot ethics, artificial intelligence and law, human-robot interaction

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Authors: Tina Beyene

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In this paper examines the state of grassroots feminist activism in the backdrop of state feminism in Ethiopia. Specifically, I examine the impact of the Charities and Societies Proclamation (aka CSO law), a 2009 law that banned so-called foreign NGOs—i.e., those receiving more than 10% of its operating budget from non-local sources— from working in the areas of human rights, democracy, governance, and gender equality. Viewed as government retribution for the NGO opposition to the government in the 2005 elections, the law aimed to halt the work groups such as the Ethiopian Women Lawyers Association (EWLA), who were defined as a “foreign” NGO. Based on interviews with prominent Ethiopian women’s rights leaders in Addis Ababa, Ethiopia, I assess how grassroots feminist organizing adapts to state suppression on the one hand, and the aggressive entry of the state into women’s rights work on the other hand. While the 2009 law has slowed down the work of women’s rights activism, displaced feminists view feminist advocacy as cyclical and the state as neither fully adversarial nor an ally but rather as an instable entity that at times provides political openings to push ambitious feminist agendas. Grassroots activists are regrouping and developing new political responses strategies such as coding rights issues to fit state mandate; dissembling rights work in permissible social provision language; rechanneling political work into informal spaces and unregistered social clubs; innovating new funding partnerships, and reassembling as privately held research and advocacy companies. my study reveals how grassroots feminist politics operates in the shadow of a hostile state and within the confines of local politics.

Keywords: grassroots feminism, ethiopian feminism, civil society and gender, state feminism

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Authors: Mario Gómez, José Carlos Rodríguez

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This paper analyzes the Environmental Kuznets Curve (EKC) hypothesis to test the causality relationship between economic activity, trade openness and carbon dioxide emissions in Mexico (1971-2011). The results achieved in this research show that there are three long-run relationships between production, trade openness, energy consumption and carbon dioxide emissions. The EKC hypothesis was not verified in this research. Indeed, it was found evidence of a short-term unidirectional causality from GDP and GDP squared to carbon dioxide emissions, from GDP, GDP squared and TO to EC, and bidirectional causality between TO and GDP. Finally, it was found evidence of long-term unidirectional causality from all variables to carbon emissions. These results suggest that a reduction in energy consumption, economic activity, or an increase in trade openness would reduce pollution.

Keywords: causality, cointegration, energy consumption, economic growth, environmental Kuznets curve

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Authors: Sorcha Bennett, Joe Sullivan

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Triple-Level Cell (TLC) NAND Flash memory at, and below, 20nm (nanometer) is still largely unexplored by researchers, and with the ever more commonplace existence of Flash in consumer and enterprise applications there is a need for such gaps in knowledge to be filled. At the time of writing, there was little published data or literature on TLC, and more specifically reliability testing, with a further emphasis on both endurance and retention. This paper will give an introduction to NAND Flash memory, followed by an overview of the relevant current research on the reliability of Flash memory, along with the planned future work which will provide results to help characterise the reliability of TLC memory.

Keywords: endurance, patterns, raw flash, reliability, retention, TLC NAND flash memory, trade-off

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Authors: Nadezhda Kvatashidze, Elena Kharabadze

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It is broadly known that lease is a flexible means of funding enterprises. Lease reduces the risk related to access and possession of assets, as well as obtainment of funding. Therefore, it is important to refine lease accounting. The lease accounting regulations under the applicable standard (International Accounting Standards 17) make concealment of liabilities possible. As a result, the information users get inaccurate and incomprehensive information and have to resort to an additional assessment of the off-balance sheet lease liabilities. In order to address the problem, the International Financial Reporting Standards Board decided to change the approach to lease accounting. With the deficiencies of the applicable standard taken into account, the new standard (IFRS 16 ‘Leases’) aims at supplying appropriate and fair lease-related information to the users. Save certain exclusions; the lessee is obliged to recognize all the lease agreements in its financial report. The approach was determined by the fact that under the lease agreement, rights and obligations arise by way of assets and liabilities. Immediately upon conclusion of the lease agreement, the lessee takes an asset into its disposal and assumes the obligation to effect the lease-related payments in order to meet the recognition criteria defined by the Conceptual Framework for Financial Reporting. The payments are to be entered into the financial report. The new lease accounting standard secures supply of quality and comparable information to the financial information users. The International Accounting Standards Board and the US Financial Accounting Standards Board jointly developed IFRS 15: ‘Revenue from Contracts with Customers’. The standard allows the establishment of detailed revenue recognition practical criteria such as identification of the performance obligations in the contract, determination of the transaction price and its components, especially price variable considerations and other important components, as well as passage of control over the asset to the customer. IFRS 15: ‘Revenue from Contracts with Customers’ is very similar to the relevant US standards and includes requirements more specific and consistent than those of the standards in place. The new standard is going to change the recognition terms and techniques in the industries, such as construction, telecommunications (mobile and cable networks), licensing (media, science, franchising), real property, software etc.

Keywords: assessment of the lease assets and liabilities, contractual liability, division of contract, identification of contracts, contract price, lease identification, lease liabilities, off-balance sheet, transaction value

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Authors: Shams Ul Hussain Zaheer, Bibi Alia, Shehla Shams

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With the creation of human beings, almost all of them are blessed with the award of the power of expression, and this series starts from the life of Adam (A.S) in Paradise when he was blesses with language and knowledge and given priority upon the Angels. Later on, when the population spread and many other languages came into being, the method of the different people of different regions remained various. And when the Arabic was formed as a language after Ismail (A.S) and his sons spread in the gulf area, the words adopted from other gulf languages also became a part of this new language with it immense. Beside this, the tone of expression in other areas of the word was different, but the incidents, norms of bad and good, parameters for like and dislike, thinking styles, and rules of good and bad governance with social values remained round about the same. People practiced their lives according to the set norms everywhere in the world. Especially the two built, i.e., Hijaz and Khurasan, wherein Arabs and Pashtun accordingly were dwelling; it seems that their social values were much closed to each other. These norms reflect in various kinds of literature of both of the nations, but this article deals in with their proverbs specifically. This article discusses the intellectual telepathic between them in a research way. And put the defined similarities and dissimilarities between both in the proverb. And it also draws a sketch in front of readers that how the thinking and expression styles remains same in humans. As it belongs to a comparative analysis of the proverbs so, the same methodology has been adopted in the articles.

Keywords: intellectual telepathy, hijaz, arab, khurasan, pashtun, proverbs, comparison

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Authors: Rafael Tedrus Bento

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The analysis of proportionality as a test is raised as a basic foundation for the achievement of Fundamental Rights. We used legal dogmatics and empirical analysis to seek the expected results, from the reading of the RV Oakes trial by the Supreme Court of Canada. In cases involving freedom of expression, two tests are used to resolve disputes. The first examines whether, in fact, the case can be characterized as a violation of freedom of expression; the second assesses whether this violation can be justified by the reasonable limit clause. This test was defined in the RV Oakes trial by the Supreme Court of Canada, concluding with the Oakes Test, used worldwide as a proportionality test. Resulting is a proportionality between the effects of the limiting measure and the objective - the more serious the harmful effects of a measure, the more important the objective must be.

Keywords: Oakes, proportionality, fundamental rights, Supreme Court of Canada

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Authors: Sangwon Han, Chengquan Jin

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Time-cost trade-off (TCTO) is one of the most significant part of construction project management. Despite the significance, current TCTO analysis, based on the Critical Path Method, does not consider resource constraint, and accordingly sometimes generates an impractical and/or infeasible schedule planning in terms of resource availability. Therefore, resource constraint needs to be considered when doing TCTO analysis. In this research, genetic algorithms (GA) based optimization model is created in order to find the optimal schedule. This model is utilized to compare four distinct scenarios (i.e., 1) initial CPM, 2) TCTO without considering resource constraint, 3) resource allocation after TCTO, and 4) TCTO with considering resource constraint) in terms of duration, cost, and resource utilization. The comparison results identify that ‘TCTO with considering resource constraint’ generates the optimal schedule with the respect of duration, cost, and resource. This verifies the need for consideration of resource constraint when doing TCTO analysis. It is expected that the proposed model will produce more feasible and optimal schedule.

Keywords: time-cost trade-off, genetic algorithms, critical path, resource availability

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Authors: Agnes Utari Widyaningdyah

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This study investigates the relationship between strategy, intellectual capital (IC) disclosure, and the firm’s performance by considering business competition as a moderating variable. The secondary sectors manufacturing firms in the Jakarta Stock Industrial Classification as sample because this group represents a knowledge-intensive firm according to the OECD (Organization for Economic Cooperation and Development) criteria. Using path analysis, this study reveals that there is a significant influence of strategy toward IC disclosure. Firms with differentiation strategy tend to withhold its strategic information included IC because of afraid in losing their competitive advantage. The results also indicate that firms are more likely to withhold information about IC if they perceive that current or potential competition is strong. However, firms should consider that IC disclosure is a positive signal to the investor.

Keywords: strategy, IC disclosure, market performance, business competition

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Authors: Freddy Munzhelele

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Setting: the empirical research has shown that the life cycle theory has an impact on the firms’ financing decisions, particularly the dividend pay-outs. Accordingly, the life cycle theory posits that as a firm matures, it gets to a level and capacity where it distributes more cash as dividends. On the other hand, the young firms prioritise investment opportunities sets and their financing; thus, they pay little or no dividends. The research on firms’ financing decisions also demonstrated, among others, the adoption of trade-off and pecking order theories on the dynamics of firms capital structure. The trade-off theory talks to firms holding a favourable position regarding debt structures particularly as to the cost and benefits thereof; and pecking order is concerned with firms preferring a hierarchical order as to choosing financing sources. The case of life cycle hypothesis explaining the financial managers’ decisions as regards the firms’ capital structure dynamics appears to be an interesting link, yet this link has been neglected in corporate finance research. If this link is to be explored as an empirical research, the financial decision-making alternatives will be enhanced immensely, since no conclusive evidence has been found yet as to the dynamics of capital structure. Aim: the aim of this study is to examine the impact of life cycle theory on the capital structure dynamics trade-off and pecking order theories of firms listed in retail, industrial and mining sectors of the JSE. These sectors are among the key contributors to the GDP in the South African economy. Design and methodology: following the postpositivist research paradigm, the study is quantitative in nature and utilises secondary data obtainable from the financial statements of sampled firm for the period 2010 – 2022. The firms’ financial statements will be extracted from the IRESS database. Since the data will be in panel form, a combination of the static and dynamic panel data estimators will used to analyse data. The overall data analyses will be done using STATA program. Value add: this study directly investigates the link between the life cycle theory and the dynamics of capital structure decisions, particularly the trade-off and pecking order theories.

Keywords: life cycle theory, trade-off theory, pecking order theory, capital structure, JSE listed firms

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Authors: Ravan Samadov

Abstract:

Mentally disabled people are the most discriminated against among other disabled people and face much stronger negative attitudes across many cultures. The most complex and severe form of exclusion of these people is deprivation of liberty on the grounds of their disability. This problem was for many years overlooked to a great extent by the core human rights instruments. However, the United Nations (UN) Convention on the Rights of Persons with Disabilities (CRPD), adopted in 2006, is considered a potential tool to successfully fill the gap. It is especially vital for the developing countries with the vast majority of disabled people of the world and the CRPD is presumed to be able to trigger drastic positive changes. Article 14 of the mentioned human rights treaty has brought into the international forum a new notion, as prohibits deprivation of liberty on the grounds of disability. It is to be understood as an absolute prohibition of deprivation of liberty on the grounds of disability, including mental disability, which manifests in the form of non-consensual psychiatric hospitalisation. The interpretation by the CRPD Committee indicates that this prohibition well embraces all types of non-consensual psychiatric hospitalisation – whether it is based on illness, impairment or disability. This prohibition also extends to such justifications as ‘dangerousness’, ‘need for treatment’ and ‘diminished capacity’. Moreover, providing due substantive and/or procedural safeguards does not render any legitimacy to application of deprivation of liberty on the grounds of mental disability. Logically, this new prohibition form was to be duly considered by different UN human rights bodies, and was subsequently to bring changes to their practices. However, the analyses of post-CRPD work of those bodies allows for asserting the contrary, as they have continued displaying the position which recognises deprivation of liberty on the grounds of disability to be legitimate. While such a position could be justified in the pre-CRPD time as stemming from the silence of human rights documents about it, the continuation of this course after the CRPD entered into force may call the integrity and coherence of the UN human rights treaty system into question. The non-coherent approaches of different UN bodies to this novelty give grounds for misinterpretation thereof, and hinder its due implementation by the States Parties. The paper will discuss the nature of the mentioned new prohibition and the controversial approaches to that notion by different UN human rights bodies.

Keywords: CRPD, deprivation of liberty, mental disability, non-consensual psychiatric hospitalisation, UN bodies

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Authors: R. Kenova, K. Anguelov, R. Nikolova

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The human factor plays a major role in boosting the competitive capacity of logistic enterprises. This is of particular importance when it comes to logistic companies. On the one hand they should be strictly compliant with legislation; on the other hand, they should be competitive in terms of pricing and of delivery timelines. Moreover, their policies should allow them to be as flexible as possible. All these circumstances are reason for very serious challenges for the qualification, motivation and experience of the human resources, working in logistic companies or in logistic departments of trade and industrial enterprises. The geographic place of Bulgaria puts it in position of a country with some specific competitive advantages in the goods transport from Europe to Asia and back. Along with it, there is a number of logistic companies, that operate in this sphere in Bulgaria. In the current paper, the authors aim to establish the condition of the administrative capacity and human resources in the logistic companies and logistic departments of trade and industrial companies in Bulgaria in order to propose some guidelines for improving of their effectiveness. Due to independent empirical research, conducted in Bulgarian logistic, trade and industrial enterprises, the authors investigate both the impact degree and the interdependence of various factors that characterize the administrative capacity. The study is conducted with a prepared questionnaire, in format of direct interview with the respondents. The volume of the poll is 50 respondents, representatives of: general managers of industrial or trade enterprises; logistic managers of industrial or trade enterprises; general managers of forwarding companies – either with own or with hired transport; experts from Bulgarian association of logistics; logistic lobbyist and scientists of the relevant area. The data are gathered for 3 months, then arranged by a specialized software program and analyzed by preset criteria. Based on the results of this methodological toolbox, it can be claimed that there is a correlation between the individual criteria. Also, a commitment between the administrative capacity and other factors that determine the competitiveness of the studied companies is established. In this paper, the authors present results of the empirical research that concerns the number and the workload in the logistic departments of the enterprises. Also, what is commented is the experience, related to logistic processes management and human resources competence. Moreover, the overload level of the logistic specialists is analyzed as one of the main threats for making mistakes and losing clients. The paper stands behind the thesis that there is indispensability of forming an effective and efficient administrative capacity, based on the number, qualification, experience and motivation of the staff in the logistic companies. The paper ends with recommendations about the qualification and experience of the specialists in logistic departments; providing effective and efficient administrative capacity in the logistic departments; interdependence of the human factor and the other factors that influence the enterprise competitiveness.

Keywords: administrative capacity, human resources, logistic competitiveness, staff qualification

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Authors: Sérgio J. Teixeira, João J. Ferreira

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Tourism frequently gets identified as one of the sectors with the greatest potential for expansion on a global scale and hence conveying the importance of attempting to better understand the regional factors of competitiveness prevailing in this sector. This study’s objective essentially strives to provide a mapping of the scientific publications and the intellectual knowledge therein contained while conveying past research trends and identifying potential future lines of research in the fields of regional competitiveness and tourism innovation. This correspondingly deploys a systematic review of the literature in keeping with the bibliometric approach based upon VOSviewer software, with a particular focus on drafting maps for visualising the underlying intellectual structure. This type of analysis encapsulates the number of articles published and their annual number of citations for the period between 1900 and 2016 as registered by the Web of Science database. The results demonstrate how the intellectual structure on regional competitiveness divides essentially into three major categories: regional competitiveness, tourism innovation, and tourism clusters. Thus, the main contribution of this study arises out of identifying the main research trends in this field and the respective shortcomings and specific needs for future scientific research in the field of regional competitiveness and innovation in tourism.

Keywords: regional competitiveness, tourism cluster, bibliometric studies, tourism innovation, systematic review

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Authors: Atty. James M. Violon, Atty. Sherrymae O. Velos

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This groundbreaking study unveils the enduring human rights violations experienced by Indigenous peoples in Valencia City, Bukidnon, with a particular focus on the Bukidnon, Higaonon, Talaandig, Manobo, Matigsalug, Tigwahanon, and Umayamnon tribes. Through a robust qualitative approach incorporating in-depth interviews and oral histories, the research captures the profound impacts of land grabbing, forced displacement, and cultural erosion on these communities. By illuminating the historical injustices intertwined with contemporary government policies that prioritize corporate interests, the study reveals a stark reality: these violations have precipitated not only the loss of livelihoods but also the marginalization and disintegration of Indigenous identities. This research stands out by advocating for urgent reforms, calling for more comprehensive legal frameworks and inclusive decision-making processes that genuinely reflect the needs and rights of Indigenous communities. Moreover, the study emphasizes the necessity of public awareness campaigns to safeguard these marginalized groups' rights and dignity. Its findings contribute significantly to the discourse on social justice, advocating for policies that protect ancestral lands and empower communities to pursue sustainable development that honors Indigenous cultures. This work serves as a crucial call to action, highlighting the importance of respecting and uplifting the voices of Indigenous peoples in Bukidnon.

Keywords: indigenous peoples, human rights, land grabbing, Bukidnon, cultural erosion

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Authors: Tikhanporn Punluekdej, Saowapa Phaithayawat

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The objectives of this research are: 1) to discover the mechanism in the restoration process of the old district, and 2) to study the people participation in the community with related units. This research utilizes qualitative research method together with the tools used in the study of historical and anthropological disciplines. The research revealed that the restoration process of the old district started with the needs of the local people in the community. These people are considered as a young generation in the community. The leading group of the community played a vital role in the restoration process by igniting the whole idea and followed by the help from those who have lived in the area of more than fifty years. The restoration process is the genuine desire of the local people without the intervention of the local politics. The core group would coordinate with the related units in which there were, for instance, the academic institutions in order to find out the most dominant historical features of the community including its settlement. The Crown Property Bureau, as the sole-owner of the land, joined the restoration in the physical development dimension. The restoration was possible due to the cooperation between local people and related units, under the designated plans, budget, and social activities.

Keywords: restoration, urban area, old district, people participation

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Authors: Tianyu Wang, Nikita Karandikar

Abstract:

The uncertainty around cost, safety, and feasibility of the decarbonized shipping fuels has made it increasingly complex for the shipping companies to set pricing strategies and forecast their freight revenues going forward. The increase in the green fuel surcharges will ultimately influence the automobile’s consumer prices. The auto shipping demand (ton-miles) has been gradually shifting from long-haul to short-sea trade over the past years following the relocation of the original equipment manufacturer (OEM) manufacturing to regions such as South America and Southeast Asia. The objective of this paper is twofold: 1) to investigate the car-carriers freight revenue development over the years when the trade pattern is gradually shifting towards short-sea exports 2) to empirically identify the quantitative impact of such trade pattern shifting to mainly freight rate, but also vessel size, fleet size as well as Green House Gas (GHG) emission in Roll on-Roll Off (Ro-Ro) shipping. In this paper, a model of analyzing and forecasting ton-miles and freight revenues for the trade routes of AS-NA (Asia to North America), EU-NA (Europe to North America), and SA-NA (South America to North America) is established by deploying Automatic Identification System (AIS) data and the financial results of a selected car carrier company. More specifically, Wallenius Wilhelmsen Logistics (WALWIL), the Norwegian Ro-Ro carrier listed on Oslo Stock Exchange, is selected as the case study company in this paper. AIS-based ton-mile datasets of WALWIL vessels that are sailing into North America region from three different origins (Asia, Europe, and South America), together with WALWIL’s quarterly freight revenues as reported in trade segments, will be investigated and compared for the past five years (2018-2022). Furthermore, ordinary‐least‐square (OLS) regression is utilized to construct the ton-mile demand and freight revenue forecasting. The determinants of trade pattern shifting, such as import tariffs following the China-US trade war and fuel prices following the 0.1% Emission Control Areas (ECA) zone requirement after IMO2020 will be set as key variable inputs to the machine learning model. The model will be tested on another newly listed Norwegian Car Carrier, Hoegh Autoliner, to forecast its 2022 financial results and to validate the accuracy based on its actual results. GHG emissions on the three routes will be compared and discussed based on a constant emission per mile assumption and voyage distances. Our findings will provide important insights about 1) the trade-off evaluation between revenue reduction and energy saving with the new ton-mile pattern and 2) how the trade flow shifting would influence the future need for the vessel and fleet size.

Keywords: AIS, automobile exports, maritime big data, trade flows

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Authors: Patrick M. Stanton, William R. McCumber

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Using a large dataset of more than 2,400 individual microfinance institutions (MFIs) from 120 countries from 1999 to 2016, this study finds that nearly half of the international MFIs operate as for-profit institutions. Formal institutions (business regulatory environment, property rights, social protection, and a developed financial sector) impact the likelihood of MFIs being for-profit across countries. Cultural differences across countries (power distance, individualism, masculinity, and indulgence) seem to be a factor in the legal status of the MFI (non-profit or for-profit). MFIs in countries with stronger formal institutions, a greater degree of power distance, and a higher degree of collectivism experience better financial and social performance.

Keywords: Hofstede cultural dimensions, international finance, microfinance institutions, non-profite

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