Search results for: fourth party logistics

Authors: Magda Olesiuk-Okomska

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The degree of international interdependence has grown significantly. Poland is a party to nearly 1000 binding multilateral treaties, including international legal instruments devoted to criminal matters and obliging the state to penalize certain crimes. The paper presents results of a theoretical research conducted as a part of doctoral research. The main hypothesis assumed that there was a separate category of crimes to penalization of which Poland was obliged under international legal instruments; that a catalogue of such crimes and a catalogue of international legal instruments providing for Poland’s international obligations had never been compiled in the domestic doctrine, thus there was no mechanism for monitoring implementation of such obligations. In the course of the research, a definition of transnational crimes was discussed and confronted with notions of international crimes, treaty crimes, as well as cross-border crimes. A list of transnational crimes penalized in the Polish Penal Code as well as in non-code criminal law regulations was compiled; international legal instruments, obliging Poland to criminalize and penalize specific conduct, were enumerated and catalogued. It enabled the determination whether Poland’s international obligations were implemented in domestic legislation, as well as the formulation of de lege lata and de lege ferenda postulates. Implemented research methods included inter alia a dogmatic and legal method, an analytical method and desk research.

Keywords: international criminal law, transnational crimes, transnational criminal law, treaty crimes

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Authors: C. C. Chen, C. W. Hun, C. J. Wang, C. Y. Chen, J. S. Lin, K. J. Huang

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Cesium iodide (CsI) melt was injected into anodic aluminum oxide (AAO) template and was solidified to CsI column. The controllable AAO channel size (10~500 nm) can makes CsI column size from 10 to500 nm in diameter. In order to have a shorter light irradiate from each singe CsI column top to bottom the AAO template was coated a TiO2 nano-film. The TiO2 film acts a refraction film and makes X-ray has a shorter irradiation path in the CsI crystal making a stronger the photo-electron signal. When the incidence light irradiate from air (R=1.0) to CsI’s first surface (R=1.84) the first refraction happen, the first refraction continue into TiO2 film (R=2.88) and produces the low angle of the second refraction. Then the second refraction continue into AAO wall (R=1.78) and produces the third refraction after refractions between CsI and AAO wall (R=1.78) produce the fourth refraction. The incidence light after through CsI and TiO2 film refractions arrive to the CsI second surface. Therefore, the TiO2 film can has shorter refraction path of incidence light and increase the photo-electron conversion efficiency.

Keywords: cesium iodide, anodic aluminum oxide (AAO), TiO2, refraction, X-ray

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Authors: Behnam Zahednejad, Saeed Kosari

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Widespread deployment of Internet of Things (IoT) has raised security and privacy issues in this environment. Designing a secure two-factor authentication scheme between the user and server is still a challenging task. In this paper, we focus on Cancelable Biometric (CB) as an authentication factor in IoT. We show that previous CB-based scheme fail to provide real two-factor security, Perfect Forward Secrecy (PFS) and suffer database attacks and traceability of the user. Then we propose our improved scheme based on CB and Physically Unclonable Functions (PUF), which can provide real two-factor security, PFS, user’s unlinkability, and resistance to database attack. In addition, Key Compromise Impersonation (KCI) resilience is achieved in our scheme. We also prove the security of our proposed scheme formally using both Real-Or-Random (RoR) model and the ProVerif analysis tool. For the usability of our scheme, we conducted a performance analysis and showed that our scheme has the least communication cost compared to the previous CB-based scheme. The computational cost of our scheme is also acceptable for the IoT environment.

Keywords: IoT, two-factor security, cancelable biometric, key compromise impersonation resilience, perfect forward secrecy, database attack, real-or-random model, ProVerif

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Authors: Ruoya Huang, Ruoxian Huang, Edgar Huang

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Based on a convenience sample of 2,092 participants from across all 50 states of the United States, a survey was conducted to explore Americans’ mask-wearing behaviors during COVID-19 according to their political convictions, religious beliefs, and ethnic cultures from late July to early September, 2020. The purpose of the study is to provide evidential support for government policymaking so as to drive up more effective public policies by taking into consideration the variance in these social factors. It was found that the respondents’ party affiliation or preference, religious belief, and ethnicity, in addition to their health condition, gender, level of concern of contracting COVID-19, all affected their mask-wearing habits both in March, the initial coronavirus outbreak stage, and in August, when mask-wearing had been made mandatory by state governments. The study concludes that pandemic awareness campaigns must be run among all citizens, especially among African Americans, Muslims, and Republicans, who have the lowest rates of wearing masks, in order to protect themselves and others. It is recommended that complementary cognitive bias awareness programs should be implemented in non-Black and non-Muslim communities to eliminate social concerns that deter them from wearing masks.

Keywords: COVID-19 pandemic, ethnicity, mask-wearing, policymaking implications, political affiliations, religious beliefs, United States

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Authors: Mankour Mohamed, Miloudi Mohamed

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A thorough and accurate simulation is necessary for the study of a High Voltage Direct Current (HVDC) link system during various types of disturbances, including internal faults on both converters, either on the rectifier or on the inverter, as well as external faults, such as AC or DC faults on both converter sides inside the DC link party. In this study, we examine how an HVDC inverter responds to three different types of failures, including faults at the inverter valve, system control faults, and single-phase-to-ground AC faults at the sending end of the inverter side. As this phenomenon represents the most frequent problem that may affect inverter valves, particularly those based on thyristor valves (LCC (line-Commutated converter)), it is more precise to explore which circumstance generates and raises the commutation failure on inverter valves. Because of the techniques used to accelerate the simulation, digital real-time simulators are now the most potent tools that provide simulation results. The real-time-lab RT-LAB platform HYPERSIM OP-5600 is used to implement the Simulation in the Loop (SIL) technique, which is used to validate the results. It is demonstrated how to recover from both the internal faults and the AC problem. The simulation findings show how crucial a role the control system plays in fault recovery.

Keywords: hypersim simulator, HVDC systems, mono-polar link, AC faults, misfiring faults

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Authors: Chaitanya Kanakamedala, Hansa Pradhan, Carter Gilbert

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Social media platforms, such as Twitter, are excellent datasets for understanding human interactions and sentiments. This report explores social dynamics among US Congressional members through a network analysis applied to a dataset of tweets spanning 2008 to 2017 from the ’US Congressional Tweets Dataset’. In this report, we preform network analysis where connections between users (edges) are established based on a similarity threshold: two tweets are connected if the tweets they post are similar. By utilizing the Natural Language Toolkit (NLTK) and NetworkX, we quantified tweet similarity and constructed a graph comprising various interconnected components. Each component represents a cluster of users with closely aligned content. We then preform sentiment analysis on each cluster to explore the prevalent emotions and opinions within these groups. Our findings reveal that despite the initial expectation of distinct ideological divisions typically aligning with party lines, the analysis exposed a high degree of topical convergence across tweets from different political affiliations. The analysis preformed in this report not only highlights the potential of social media as a tool for political communication but also suggests a complex layer of interaction that transcends traditional partisan boundaries, reflecting a complicated landscape of politics in the digital age.

Keywords: natural language processing, sentiment analysis, centrality analysis, topic modeling

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Authors: Uluhan Berk Ondul

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This article aims to shed light on the new stage of transitional justice in Argentina through examining the representations of the 2x1 decision of the Supreme Court and Santiago Maldonado’s Disappearance in the newspaper, La Nación. The two events hold the key to understanding Argentina’s journey since return to democracy as they are about the same crimes of the dictatorship, namely, the forced disappearance of civilians and the subsequent impunity that follows. In the case of a convicted torturer, The Supreme Court of Argentina ruled on 3rd of May 2017 that the days spent in preventive detention after two years should be counted double for the overall sentence. This court decision was met with severe resistance from the members of the parliament as well as the human rights movement. The second item on the list still continues and divides the country into two camps: (1) those who think that the police force has committed another act of forced disappearance in the case of activist Santiago Maldonado and (2) the others who blame the peronistas (the party and supporters of the ex-president Cristina Fernandez de Kirchner) of using this subject as a means to score political points. As a newspaper known for its proximity to the current administration, La Nación offers an insight to the direction of the country and also demonstrates how the neoliberal mindset works. The results of the study show that the transitional justice process in Argentina is far from being complete as the Promise of Nunca Más is still not a shared value but a political statement.

Keywords: Argentina, Fallo 2x1, impunity, Santiago Maldonado, transitional justice

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Authors: Mohamed Hassan Abdullahi

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Decomposition is used as a synthesis tool in several physical systems. It can also be used for tearing and restructuring, which is large-scale system analysis. On the other hand, the commutativity of series-connected systems has fascinated the interest of researchers, and its advantages have been emphasized in the literature. The presentation looks into the necessary conditions for decomposing any third-order discrete-time linear time-varying system into a commutative pair of first- and second-order systems. Additional requirements are derived in the case of nonzero initial conditions. MATLAB simulations are used to verify the findings. The work is unique and is being published for the first time. It is critical from the standpoints of synthesis and/or design. Because many design techniques in engineering systems rely on tearing and reconstruction, this is the process of putting together simple components to create a finished product. Furthermore, it is demonstrated that regarding sensitivity to initial conditions, some combinations may be better than others. The results of this work can be extended for the decomposition of fourth-order discrete-time linear time-varying systems into lower-order commutative pairs, as two second-order commutative subsystems or one first-order and one third-order commutative subsystems.

Keywords: commutativity, decomposition, discrete time-varying systems, systems

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Authors: Mira Ezora Zainal Abidin, Siti Fauzuna Othman, Zalina Harun, M. Hafiz M. Pikri

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In a fire incident involving a Nitrogen storage tank that over-pressured and exploded, resulting in a fire in one of the units in a refinery, lack of data and evidence hampered the investigation to determine the root cause. Instrumentation and fittings were destroyed in the fire. To make it worst, this incident occurred during the COVID-19 pandemic, making collecting and testing evidence delayed. In addition to that, the storage tank belonged to a third-party company which requires legal agreement prior to the refinery getting approval to test the remains. Despite all that, the investigation had to be carried out with stakeholders demanding answers. The investigation team had to devise alternative means to support whatever little evidence came out as the most probable root cause. International standards, practices, and previous incidents on similar tanks were referred. To narrow down to just one root cause from 8 possible causes, transient simulations were conducted to simulate the overpressure scenarios to prove and eliminate the other causes, leaving one root cause. This paper shares the methodology used and details how transient simulations were applied to help solve this. The experience and lessons learned gained from the event investigation and from numerous case studies via transient analysis in finding the root cause of the accident leads to the formulation of future mitigations and design modifications aiming at preventing such incidents or at least minimize the consequences from the fire incident.

Keywords: fire, transient, simulation, relief

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Authors: Khalid Al-Snaie

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In this paper, the design and the testing of a symmetrical radiofrequency prototype coil with high B₁ magnetic field homogeneity are presented. The developed coil comprises four tuned coaxial circular loops that can produce a relatively homogeneous radiofrequency field. In comparison with a standard Helmholtz pair that provides 2nd-order homogeneity, it aims to provide fourth-order homogeneity of the B₁ field while preserving the simplicity of implementation. Electrical modeling of the probe, including all couplings, is used to ensure these requirements. Results of comparison tests, in free space and in a spectro-imager, between a standard Helmholtz pair and the presented prototype coil are introduced. In terms of field homogeneity, an improvement of 30% is observed. Moreover, the proposed prototype coil possesses a better quality factor (+25% on average) and a noticeable improvement in sensitivity (+20%). Overall, this work, which includes both theoretical and experimental aspects, aims to contribute to the study and understanding of four-element radio frequency (RF) systems derived from Helmholtz coils for Magnetic Resonance Imaging

Keywords: B₁ homogeneity, MRI, NMR, radiofrequency, RF coil, free element systems

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Authors: Ali Hesari, Arezoo Esmaeeli

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Regarding to dramatic changes of fertility and higher order births during recent decades in Iran, access to knowledge about affecting factors on different birth orders has crucial importance. In this study, According to hierarchical structure of many of social sciences data and the effect of variables of different levels of social phenomena that determine different birth orders in 365 days ending to 1390 census have been explored by multilevel approach. In this paper, 2% individual row data for 1390 census is analyzed by HLM software. Three different hierarchical linear regression models are estimated for data analysis of the first and second, third, fourth and more birth order. Research results displays different outcomes for three models. Individual level variables entered in equation are; region of residence (rural/urban), age, educational level and labor participation status and province level variable is GDP per capita. Results show that individual level variables have different effects in these three models and in second level we have different random and fixed effects in these models.

Keywords: fertility, birth order, hierarchical approach, fixe effects, random effects

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Authors: Nicolas Cuevas-Alvear

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The subject of this paper is the concept of interpretation. Its purpose is to expose the need for a new concept of interpretation and to trace the construction route of interpretation as determination and negotiation. The thesis it defends is that interpretation is the determination of events and the negotiation of those determinations in communication. To meet its objective, this manuscript is divided into five sections. The first section introduces the subject and the need for a new concept of interpretation. The second section explicitly formulates the research questions and the objectives of the project for the construction of a new concept of interpretation. The third section presents the state of the art, specifically, the theory of Radical interpretation proposed by Donald Davidson and the theory of the Hermeneutic Circle proposed by Hans Georg Gadamer. In addition, in this section, there is a reconstruction of Ernst Cassirer's explanation of language as a symbolic form. The fourth section is an explanation of the proposal based on the theories presented. Specifically: language as a symbolic form explains interpretation as a determination of events using objective, subjective and intersubjective elements, and these three elements are negotiated in interpretation as communication. The last section is the bibliography proposed to carry out the project.

Keywords: interpretation, metaphysics, semantics, Donald Davidson, ERNST Cassirer

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Authors: Supannee Chaiumporn

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This article is to introduce the meaning and form of social quality moving process as indicated by members of two suburb communities with different social and cultural contexts. The form of social quality moving process is very significant for the community and social development, because it will make the people living together with sustainable happiness. This is a qualitative study involving 30 key-informants from two suburb communities. Data were collected though key-informant interviews, and analyzed using logical content description and descriptive statistics. This research found that on the social quality component, the people in both communities stressed the procedure for social quality-making. This includes the generousness, sharing and assisting among people in the communities. These practices helped making people to live together with sustainable happiness. Living as a family or appear to be a family is the major social characteristic of these two communities. This research also found that form of social quality’s moving process of both communities stress relation of human and nature; “nature overpower humans” paradigm and influence of religious doctrine that emphasizes relations among humans. Both criteria make the form of social’s moving process simple, adaptive to nature and caring for opinion sharing and understanding among each other before action. This form of social quality’s moving process is composed of 4 steps; (1) awareness building, (2) motivation to change, (3) participation from every party concerned (4) self-reliance.

Keywords: social quality, form of social quality moving process, happiness, different social and cultural context

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Authors: Mengjie Liu

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This essay mainly analyses the representation of the Apollo and Dionysus spirits in Hermann Hesse’s novel “Steppenwolf.” This analysis adopts a theoretical approach based on Fredrich Nietzsche’s theory of the two separate art worlds, dream and intoxication, which corresponds to the two art deities, Apollo and Dionysus. The essay will discuss Friedrich Nietzsche’s art and aesthetic theory of dream and intoxication in the first part. Then the essay will elaborate on the representation of the Apollo spirit and dream in “Steppenwolf” in the second section from two aspects: (1) Harry Haller’s (the main character) self-recognition and semblance with Hermina. (2) The realization of Hermina’s prophecy of the dream. Then the essay will analyze the representation of the Dionysus spirit and the intoxication in the third part by demonstrating Harry Haller’s self-forgetting and melting into the crowd. The essay will combine the two spirits in the fourth section and discuss the relationship between dream and intoxication as the stimulator (dream) and the realizing (intoxication). This essay takes Nietzsche’s theory as the basic foundation while also drawing sources from psychological analysis theories and other literature sources.

Keywords: dream, intoxication, Nietzsche, Steppenwolf

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Authors: Shin-Jer Yang, Kai-Tai Yang

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In response to a changing world and the fast growth of the Internet, more and more enterprises are replacing web-based services with cloud-based ones. Multi-tenancy technology is becoming more important especially with Software as a Service (SaaS). This in turn leads to a greater focus on the application of Identity and Access Management (IAM). Conventional Near-Field Communication (NFC) based verification relies on a computer browser and a card reader to access an NFC tag. This type of verification does not support mobile device login and user-based access management functions. This study designs an NFC-based third-party cloud identity and access management scheme (NFC-IAM) addressing this shortcoming. Data from simulation tests analyzed with Key Performance Indicators (KPIs) suggest that the NFC-IAM not only takes less time in identity identification but also cuts time by 80% in terms of two-factor authentication and improves verification accuracy to 99.9% or better. In functional performance analyses, NFC-IAM performed better in salability and portability. The NFC-IAM App (Application Software) and back-end system to be developed and deployed in mobile device are to support IAM features and also offers users a more user-friendly experience and stronger security protection. In the future, our NFC-IAM can be employed to different environments including identification for mobile payment systems, permission management for remote equipment monitoring, among other applications.

Keywords: cloud service, multi-tenancy, NFC, IAM, mobile device

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Authors: Karima Afif, Jacinthe Clouthier, Marie-Ève Gaboury-Bonhomme, Véronique Provencher, Morgane Leclercq

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This paper investigates how food banks have secured and improved their supply chain resilience to pursue their mission during COVID-19. More specifically, the implications of the COVID-19 outbreak on the food aid needs, donations, operations, and mission of food banks are explored. To develop an in-depth understanding of the reactions and actions that they have been taken, a qualitative approach has been adopted using a multiple case study design. Data from two focus groups, 12 semi-structured interviews with key informants covering all supply chain levels, and field notes from 7 workplace observations in donation points, food bank facilities, and community-based organizations in Québec (Canada) are triangulated. The results highlight that the pandemic has significantly and unpredictably increased the number of food aid demands, causing significant operational challenges for the food banks supply chain, as well as an unprecedented shortage of donations to food banks. Besides, the sanitary measures have required several adaptative strategies. These implications have caused food banks to enhance their operational flexibility, optimize their logistics operations, enhance their human resources management, and expand collaboration within their supply chain.

Keywords: supply chain resilience, food banks, food donations, food aid, COVID-19

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Authors: Zunnu Raen Akhtar

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Brevicoryne brassicae, aphid feeds on cabbage and Brassica sp. as preferred host. Brassica plants usually ripen when maize starts growing in multiple cropping systems. Experiment was conducted to observe suitability of B. brassicae by rearing it on maize as host. In a tritrophic eco-system, predator coccinellids can be found in the fields of brassica and maize. This experiment emphasized on issue of aphids growing incidence in a cropping system. Brassica is sown and harvested earlier than maize and is attacked by aphids, while maize is also attacked by aphids. Five mortality tests were conducted of B. brassicae fed on maize. Out of five mortality tests, 3 tests were conducted using 1st instar, while in two mortality tests, 2nd instars of aphids were used. Mortality tests revealed that first instar mortality was quite high on the second day, while in second instar larvae mortality was delayed up to third to the fourth day. These experiments reveal that aphids can use maize as substitute host at later instars as compared to young ones. These experiments can be foundation for studying further crop-insect interaction and sampling techniques used for this purpose.

Keywords: host suitability, B. brassicae, maize, tritrophic interaction

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Authors: April C. Abalos, Marmie R. Poquiz, Paul Nigel S. Abalos

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With the advent of the fourth industrial revolution, everything is becoming possible with just a single click through the internet. What is more exciting is that through the power of the technological advancements, options are readily available in one’s fingertips. These technological advancements have greatly affected the perspectives of people in almost all human endeavors, even in their purchasing behavior. Hence, this study is conceptualized. This aims to identify the significance of the online purchase behavior of tourists for the development of travel bookings and provide knowledge to sellers and understanding major factors towards the online purchase behavior of tourists. Social media applications in booking online were also identified, as well as the profile and the marketing strategies influencing the behavior of individuals in an online travel booking. This study also sought to determine which behavioral intention should be given more attention to know where to exert more effort in winning the hearts of consumers. This study used a descriptive-survey design using an online survey questionnaire to gather real-time responses from the tourists visiting and/or planning to visit the scenic spots in the province of Pangasinan, which are highly reliable to formulate conclusions as deemed necessary.

Keywords: behavior, online purchase, tourists, travel bookings

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Authors: Carlo Gozzelino

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Since the early 2000s, the phenomenon of the two-sided markets has been of growing interest in academic literature as such kind of markets differs by having cross-side network effects and same-side network effects characterizing the transactions, which make the analysis different when compared to traditional seller-buyer concept. Due to such externalities, pricing strategies can be based on subsidizing the participation of one side (i.e. considered key for the platform to attract the other side) while recovering the loss on the other side. In recent years, several players of the Italian financial intermediation industry moved from an integrated landscape (i.e. selling their own products) to an open one (i.e. intermediating third party products). According to academic literature such behavior can be interpreted as a merchant move towards a platform, operating in a two-sided market environment. While several application of two-sided market framework are available in academic literature, purpose of this paper is to use a two-sided market concept to suggest a new framework applied to financial intermediation. To this extent, a model is developed to show how competitors behave when vertically integrated and how the peculiarities of a two-sided market act as an incentive to disintegrate. Additionally, we show that when all players act as a platform, the dynamics of a two-sided markets can allow at least a Nash equilibrium to exist, in which platform of different sizes enjoy positive profit. Finally, empirical evidences from Italian market are given to sustain – and to challenge – this interpretation.

Keywords: financial intermediation, network externalities, two-sided markets, vertical differentiation

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Authors: Hanbey Hazar, Hakan Gul

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In this study, Thermal Barrier Coating (TBC) application is performed in order to reduce the engine emissions. Piston, exhaust, and intake valves of a single-cylinder four-cycle gasoline engine were coated with chromium carbide (Cr3C2) at a thickness of 300 µm by using the Plasma Spray coating method which is a TBC method. Gasoline engine was converted into an LPG system. The study was conducted in 4 stages. In the first stage, the piston, exhaust, and intake valves of the gasoline engine were coated with Cr3C2. In the second stage, gasoline engine was converted into the LPG system and the emission values in this engine were recorded. In the third stage, the experiments were repeated under the same conditions with a standard (uncoated) engine and the results were recorded. In the fourth stage, data obtained from both engines were loaded on Artificial Neural Networks (ANN) and estimated values were produced for every revolution. Thus, mathematical modeling of coated and uncoated engines was performed by using ANN. While there was a slight increase in exhaust gas temperature (EGT) of LPG engine due to TBC, carbon monoxide (CO) values decreased.

Keywords: LPG fuel, thermal barrier coating, artificial neural network, mathematical modelling

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Authors: Che Zarrina Sa'ari, Sheriza Izwa Zainuddin, Hasimah Chik, Sharifah Basirah Syed Muhsin

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Palliative care is holistic care for patients with serious illnesses and for the family as well by interdisciplinary specialties to optimize quality of life by preventing, treating, and comforting the suffering and struggling. Palliative care is not a curative treatment but a comprehensive care to ensure the well-being of patients. This study was to identify the perceptions of patients and carers on healthcare needs and any factors related to the needs of palliative patients. Validated questionnaires survey of 254 patients and carers were analysed using a Statistical Package for the Social Sciences (SPSS) version 22. The findings were processed with Cronbach Alpha analysis, frequency, and descriptive to compare the important of each element in healthcare. Open-ended responses were analysed using thematic framework approach. The findings proved that all the items in healthcare needs elements were important because the frequency shown higher values, which were physical needs (5.91), mental needs (6.10), spiritual needs (6.34), emotional needs (6.05), social needs (5.88) and logistics needs (5.05). The total score of Cronbach’s alpha (α) for this study is 0.958, which is suggesting very good internal consistency reliability for the elements for healthcare needs. Professionals and healthcare providers need to ensure healthcare planning is individualised by tailoring it to the values, priorities, and ethnic/cultural/religious context of each person.

Keywords: healthcare, need, holistic, palliative, multi speciality

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Authors: Bubaker F. Shareia

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The aim of this paper is to determine a general frame of the auditor's legal responsibilities in Libya which were implied in professional codes and rules, these codes and rules were concerned with the auditor's rights and duties in conducting his professional duties. This will provide a background for the Libyan accounting profession, and the challenges in tailoring Auditors to meet third party's needs. Being informed of the kinds of legal responsibilities which the external auditors could face during conducting their duties. The study is based on a literature review and archival research, reinforced by a qualitative case study comprised of interviews, questionnaire and a study of internal documents. To reach such an understanding, the researcher designed two questionnaires for collecting the data. One questionnaire was distributed among the certified public accountant firms in Libya and the second was distributed among a group of randomly selected lawyers and judges in the same country. Most auditors agreed upon the determination of their responsibilities toward the state and they emphasized that their responsibilities toward their clients were limited to the accepted standards of auditing. Moreover, all auditors who were surveyed emphasized that there has never been any juridical claims against them, and as a consequence they have never paid any legal fines. This study focuses on one country, which does limit its generalisability. However, it also suggests fruitful research areas in considering the impact and challenge of the historic factors in the accounting profession in emerging economies.

Keywords: accounting, external auditor, legal responsibilities, libyan accounting profession

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Authors: Fines Fatimah, SH. MH.

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Indonesia is one of the countries that has ratified the UNCRPD (United Nations Convention on the Rights of Persons with Disabilities). The ratification of this convention brings consequences on the adjustment of national legislation with the UNCRPD convention, where this ratification at the same time is a measure in the eyes of the international community that a state party could be consistent with the issues and problems of disability. Persons with disabilities often have little access to justice when they are forced to deal with the criminal justice system. Pursuit of justice through litigation are often not in their favor, therefore without any awareness of law enforcement/awareness of disability will further complicate access to justice for persons with disabilities. Under Article 13 of the UNCRPD, it appeared that the convention requires ratifying states to guarantee equal opportunity and treatment in justice for persons with disabilities. The States should also ensure that any judicial rules must be adapted to the circumstances of persons with disabilities so that people with disabilities can fully participate in all stages of the trial court and, for example, as a witness. Finally, the state must provide training to understand these persons with disabilities (for those who work in the judiciary institution such as police or prison officials). Further, this paper aims to describe problem faced by persons with intellectual disabilities to access justice in Indonesian Criminal Justice System. This paper tries to find and propose the alternative solutions to promote the quality of law enforcement in Indonesia, especially for persons with intellectual disabilities.

Keywords: access to justice, Indonesian criminal justice system, intellectual disability, ratifying states

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Authors: Busari Moshood Olanyi

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Good governance remains the expectation of every political party in power, especially in this democratic dispensation of the Nigerian Nation. The need to ensure that the citizenry enjoys the dividends of democracy as often promised during various electioneering campaigns is envisioned to be the motif for different agendas and political slogans by different administrations. Unfortunately, different political agendas towards the security of lives and properties, halting the pillage of the economy by corrupt public officials and creation of employment opportunities for the youths, have a record of setback in the history of political leadership and governance in Nigeria. Therefore, the paper examined the principles of Islamic theocracy in its advocacy for a paradigm shift in the Nigerian political system, with a view to engendering good governance. Islamic political terms such as Shūrā (mutual consultation), ‘Adālah (equality and justice), Khilāfah (succession and stewardship) Majlis ash-Shūrā (consultative forum) and Muḥāsabah (accountability) were espoused as sacrosanct to implementing Islamic theocracy as an alternative system of government in Nigeria. The paper concluded by being flexible on the nomenclature of the suggested political system, considering the multi-religious nature of the country as a political entity. Among other recommendations, infusion of politics into our moral/religious system and not the other way round was considered a good step in the direction of a political paradigm shift for ensuring good governance and guaranteeing its sustainability in Nigeria.

Keywords: Nigerian nation, democracy, good governance, Islamic theocracy, paradigm shift

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Authors: Vishant Gahlaut, A Mercy Latha, Sanjay Kumar Ghosh

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Multi-stage depressed collectors (MDC) are used as an efficiency enhancement technique in traveling wave tubes the high-energy electron beam, after its interaction with the RF signal, gets velocity sorted and collected at various depressed electrodes of the MDC. The ultimate goal is to identify an optimum thermal management scheme (cooling mechanism) that could extract the heat efficiently from the electrodes. Careful thermal analysis, incorporating the cooling mechanism is required to ensure that the maximum temperature does not exceed the safe limits. A simple analytical model for quick prediction of the thermal has been developed. The model has been developed for the worst-case un-modulated DC condition, where all the thermal power is dissipated in the last electrode (typically, fourth electrode in the case of the four-stage depressed collector). It considers the thermal contact resistances at various braze joints accounting for the practical non-uniformities. Analytical results obtained from the model have been validated with simulated and experimental results.

Keywords: multi-stage depressed collector, TWTs, thermal contact resistance, thermal management

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Authors: P. Okoro Ugo Chigozie, P. A. Igbojekwe, E. N. Ukabuilu

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Tourism and terrorism experiences are best viewed as dynamic, complex systems with extreme diverse consequences on any nation’s economy. Tourism is one of the biggest industries in the world and one of the economical sectors which grows rapidly; tourism has positive impact on the nation’s economy. Terrorism is the method or the theory behind the method whereby an organized group or party seeks to achieve its avowed aims chiefly through the systematic use of violence; the consequences of terrorism on tourist destinations are inescapable and can be profound. Especially, it threatens the attractiveness of a tourist destination and strips the competitiveness of that destination. Destination’s vulnerability to politically motivated violence not only retracts tourists, but threatens sustainable tourism development. This paper examines the activities of the Jamaata Ahlis Sunna Liddaawati -an Islamic sect popularly known as Boko Haram – and its impact on sustainable tourism development in the Nigeria state. Possible triggers of this insurgency and potentially evolving measure against its influence on sustainable tourism including, strong image management of the tourism industry, feasible tourist safety policy, viable anti-terrorism measures, proactive respond to the challenge of terrorism, reinforcement of the legitimate frameworks and irrevocable penalty against menace of corruption; are discussed in this paper, as limiting the effects of insurgency on the attractiveness of Nigeria as safe tourists destination.

Keywords: Nigeria, terrorism, sustainable tourism development, corruption and competitiveness

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Authors: Lidija Simunovic

Abstract:

A Close-out netting cause is a clause within master agreements which reduces credit risks. This clause contains the parties ' advance agreement that the occurrence of a certain event (such as the commencement of bankruptcy proceedings) will result in the termination of the contract and that their mutual claims will be calculated as a net lump-sum to be paid by one party to the other. The legal treatment of the enforceability of close-out netting clauses opens up many legal matters in comparative legal systems because it is not uniformly treated in comparative laws. Certain legal systems take a liberal approach and allow the enforcement of close-out netting clauses. Others are much stricter, and they limit or completely prohibit the enforcement of close-out netting clauses through the mandatory provisions of their national bankruptcy laws. The author analyzes the concept of close-out netting clauses in selected comparative legal systems and examines the differences in their legal treatment by using the historical, analytical, and comparative method. It results that special treatment of the close-out netting in national laws with a liberal approach is often forced by financial industry lobbies and introduced in national laws without the justified reasons. Contrary to that in legal systems with limited or prohibited approach on close-out netting the uncertain enforceability of the close-out netting clause causes potential credit risks. The detected discrepancy on the national legal treatment and national financial markets regarding close-out netting lead to the conclusion to author’s best knowledge that is not possible to use any national model of close-out netting as a role model which perfectly fits all.

Keywords: close-out netting clauses, derivatives, insolvency, offsetting

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Authors: Polycarpe Feussi

Abstract:

Globalization, technological and customer increasing changes, amongst other drivers, result in higher levels of uncertainty and unpredictability for organizations. In order for organizations to cope with the uncertain and fast-changing economic and business environment, these organizations need to innovate in order to achieve flexibility. In simple terms, the organizations must develop strategies leading to the ability of these organizations to provide horizontal information connections across the supply chain to create and deliver products that meet customer needs by synchronization of customer demands with product creation. The generated information will create efficiency and effectiveness throughout the whole supply chain regarding production, storage, and distribution, as well as eliminating redundant activities and reduction in response time. In an integrated supply chain, spanning activities include coordination with distributors and suppliers. This paper explains how through postponement strategies, flexibility can be achieved in an organization. In order to achieve the above, a thorough literature review was conducted via the search of online websites that contains material from scientific journal data-bases, articles, and textbooks on the subject of postponement and flexibility. The findings of the research are found in the last part of the paper. The first part introduces the concept of postponement and its importance in supply chain management. The second part of the paper provides the methodology used in the process of writing the paper.

Keywords: postponement strategies, supply chain management, flexibility, logistics

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Authors: Matthew McNees

Abstract:

An inductive aesthetic approach to sports yields critical and meaningful insight into sports philosophy, sports governance, and sports history. Critical reflection will always remain key to the analysis of the past, present and future of sporting institutions, but a philosophically imaginative method of induction allows certain salient connections to be articulated and potentially implemented between various sporting entities who exist as individuals, particularly between practitioner, owner/manager and observer (‘fan’ or interested party.) By honing in on the concept of beauty in sports, the primary reason for viewership, consumption or engagement with sports comes into focus as an aesthetic concept. While always a subjective or shadowy articulation, an aesthetic state often remains unnecessarily unrevealed due to claims about unconscious states, entire rhetorics (or counter-rhetorics) about beauty, and Misalliance among sporting development systems. Since aesthetics require an inductive state of subjectivity in determining various levels of beauty (which the so-called world of sports often thinks of as morality), the audience for aesthetics in sports also needs an inductive explanation of the concept in which one comes to see a process of viewership at work within themselves that is revealed by a simple need parried outward by a complex process of engagement. The potentially redemptive moment of revelation regarding the beauty of sports and the athlete within these systems creates in the viewer a new space of consciousness where the world of sports discovers some of its longed-for transparency, openness, parity and equity upon which its immediate future depends.

Keywords: aesthetics, governance, history, philosophy

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Authors: Balasaheb Bansode

Abstract:

Diabetes is a very important component in non-communicable diseases. Diabetes ailment is a route of the multi-morbidities ailments. The South Indian states are almost completing the demographic transition in India. The study objectives present the prevalence of diabetes and its association with co-morbidities among the south Indian women. The study based on National Family Health Survey fourth round (NFHS) 4 conducted in 2015-16. The univariate, bivariate and multivariate analyses techniques have been used to find the association of risk factors and comorbidities with diabetics. The result reveals that the prevalence of diabetes is high among South Indian women. The study shows the women with diabetics have more chances to diagnose with hypertension and anemia comorbidities. The factors responsible for co-morbidities are changing the demographic situation, socioeconomic status, overweight and addict with substance use in South India. The awareness about diabetes prevention and management should be increased through health education, disease management programmes, trained peers and community health workers and community-based programmes.

Keywords: diabetes, risk factors, comorbidities, women

Procedia PDF Downloads 185