Search results for: international assignee

Authors: Mohamed Salad Ahmed

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This study explores the impact of tax evasion and avoidance on the economy of Somalia. Somalia's economy is largely informal and cash-based, making it challenging to accurately assess the extent of tax evasion and avoidance. However, it is widely recognized that these practices have significant negative effects on the economy, including reduced government revenue, an uneven playing field for businesses, corruption, and a lack of access to international aid and investment. The study focuses on identifying strategies and solutions to reduce tax evasion and avoidance and increase revenue collection. This includes improving the government's capacity to enforce tax laws and regulations, creating a more transparent and accountable tax system, and increasing public awareness of the importance of paying taxes. By addressing these issues, Somalia can improve its economic stability and enhance its ability to provide essential public services, reduce poverty, and promote growth and development. Tax evasion and avoidance have a significant negative impact on the economy of Somalia. The informal nature of the country's economy and the difficulty in accurately assessing the extent of tax evasion and avoidance make it challenging to address these issues effectively. The lack of government revenue resulting from tax evasion and avoidance makes it difficult for the government to fund essential services, leading to a decline in the quality of public services and hindering economic growth. Tax evasion and avoidance also create an uneven playing field for businesses, discourage investment, contribute to corruption, and undermine the rule of law. Additionally, tax evasion and avoidance can make it more difficult for Somalia to access international aid and investment. Addressing these issues will require a concerted effort by the government to strengthen tax collection and enforcement, as well as by the international community to provide technical assistance and support. This abstract highlights the importance of addressing tax evasion and avoidance in Somalia and the potential benefits of doing so.

Keywords: tax evasion, tax avoidance, Somalia economy, revenue collection, informal economy, corruption economic growth, investment, tax policy, tax administration, governance, private sector

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Authors: Griaznova Svetlana, Umedov Mekhroz

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The current healthcare facilities trend is the creation of multidisciplinary large-scale centers to provide the maximum possible services in one place, minimizing the number of possible instances in the path of patient treatment. The multifunctional medical centers are mainly designed in urban infrastructure for good accessibility. However, many functions and connections define the building shape, often make it inharmonious, that greatly destroys the city's appearance. The purpose of the research is to scientifically substantiate the factors influencing the shaping, the formation of architectural solutions principles, the formation of recommendations and principles for the multifunctional medical centers' design. The result of the research is the elaboration of architectural and planning solutions principles and the determination of factors affecting the multifunctional healthcare facilities shaping. Research method: Study and generalization of international experience in scientific research, literature, standards, teaching aids, and design materials on the topic of research. An integrated approach to the study of existing international experience of multidisciplinary medical centers. Elaboration of graphical analysis and diagrams based on the system analysis of the processed information. Identification of methods and principles of functional zoning of nuclear medicine centers.

Keywords: health care, multifunctionality, form, medical center, hospital, PET, CT scan

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Authors: Mohammed Lawal Danrimi, Ervina Alfan, Mazni Abdullah

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The purpose of this study is to investigate whether the adoption of International Financial Reporting Standards (IFRS) encourages information-based trading and mitigates investors’ herding practice in emerging EU equity markets. Utilizing a modified non-linear model of cross-sectional absolute deviation (CSAD), we find that the hypothesis that mandatory IFRS adoption improves the information set of investors and reduces irrational investment behavior may in some cases be incorrect, and the reverse may be true. For instance, with regard to herding concerns, the new reporting benchmark has rather aggravated investors’ herding practice. However, we also find that mandatory IFRS adoption does not appear to be the only instigator of the observed herding practice; national institutional factors, particularly regulatory quality, political stability and control of corruption, also significantly contribute to investors’ herd formation around the new reporting regime. The findings would be of interest to academics, regulators and policymakers in performing a cost-benefit analysis of the so-called better reporting regime, as well as financial statement users who make decisions based on firms’ fundamental variables, treating them as significant indicators of future market movement.

Keywords: equity markets, herding, IFRS, CSAD

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Authors: Rafał Wonicki

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We live in an increasingly unstable world - the 2008 Euro crisis, the 2011-2015 immigration crisis in the EU, the pandemic of COVID-19, China's rivalry with the US, and the war in Ukraine are just some of the phenomena that show that current model of international justice is more and more contested. One of the answers to these challenges - apart from the return to the multipolar world or the growth of populism (Zakaria, Mouffe, etc.) - is the idea of global egalitarianism in the form of cosmopolitan democracy. The work will analyze this project and present the legal and institutional dimensions of the idea of global egalitarianism, which will examine the relationship between the axiological assumptions of this approach and its outcome in the shape of international institutions. In order to examine the project, a historical outline will be presented, which will anchor the idea of cosmopolitan democracy in the background of earlier philosophical ideas about the world state. Next, thanks to this, it will be possible to see to what extent this model is consistent with the postulates of its creators (Archibugi, Held, and others) and to what extent it solves the problems that they diagnose in today's globalized world. At the same time, the inclusion of the model of cosmopolitan democracy in the latest discussion concerning the theoretical and practical advantages and disadvantages of the world state will reveal the axiology behind the idea of state sovereignty and give the audience the possibility to reflect how such philosophical concepts help to better understand contemporary times.

Keywords: cosmopolitan democracy, global egalitarianism, held, Archibugi

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Authors: I. Hakki Eraslan, Birol Ozturk, Istemi Comlekci

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This paper begins by defining what is meant by “globalization” in finance and by identifying the sources of value-added in the internationally-competitive financial services sector origination, trading and distribution of debt and equity capital market instruments and their derivatives, foreign exchange trading and securities brokerage, management of market risk and credit risk, loan syndication and structured bank financings, corporate finance and advisory services, and asset management. These activities are considered in terms of a “value-chain” one that ultimately gives rise to the real economic gains attributable to financial-center operations. The research presents available evidence as to where the relevant value-added activities usually take place. It then examines the “centrifugal” and “centripetal” forces that determine the concentration or dispersal of value-added activity in financial intermediation, both interregionally and internationally. Next, the research assesses the factors, which appear to underlie the locational pattern of international financial centers that has evolved. In preparing this paper, also it is examined the current position and the main opportunities and challenges facing world major financial services sector, and attempted to lay out a potential vision and strategies. It is conducted extensive research, including many internal research materials and publications. It is also engaged closely with the academia, industry practitioners and regulators, and consulted market experts from major world financial centers. More than 60 in‐depth consultative sessions were conducted in the past two years which provided insightful suggestions and innovative ideas on how to further financial industry’s position as an international financial centre. The paper concludes with the outlook for the future pattern of financial centers in the global competitive environment. The ideas and advice gathered are condensed into this paper that recommends to the strategic decision leaders a vision and a strategy for financial services sector to move forward amid a highly competitive environment.

Keywords: financial centers, competitiveness, financial services industry, economics

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Authors: Shazia Shamim, Pallavi Gautam

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The present study describes the presence of rare or endangered plants from Poonch Dist., which spread over 1674 Km sq. located between latitude 330 25' N to 340 01' N and longitude 730 58' E to 740 35' E forming a part of the Northwest Himalaya in Jammu and Kashmir state of India, with the aim of suggesting the strategy for the conservation and promotion of cultivation of rare and endangered medicinal plants, as well as developing traditional knowledge of medicinal plants. The main threats to biodiversity and ecosystem are overexploitation, global climate change, habitat loss, fragmentation, pollution, and invasion of alien species and disturbance of community structure. Surveys were carried out during 2015-2016 throughout the Poonch valley. During the field survey, various criteria of International Union for the conservation of nature for categorizing threatened plants, extent of occurrence, area of occupancy, probability of extinction, etc. were measured. The rarity of species was determined by field study, visual estimations, and literature. During the collection, it was observed that few rare and endangered species which were present in the study area, are also mentioned in the prescribed red data book of Indian plants, International Union for conservation of nature, list of threatened species and list of Botanical Survey of India presented by its Northern Regional Centre. The study was based on extensive surveys of the study area and then concluded by preparing a list of plant species occurring in different seasons, the photographs of all these plant species were collected. Actual threats to the population of a selected plant species in a given area were recorded by direct observation. The present paper provides information about 22 rare and endangered medicinal plant species belonging to 18 families that are used by the native of these areas. Information provided includes botanical name, family name, local name, habitat, part used, ethno medicinal uses and brief preparation of the reported plant species is presented in the present work.

Keywords: biodiversity, traditional knowledge, International Union for Conservation of Nature, Botanical Survery of India

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Authors: Mohammed Bashir Uddin

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Human trafficking remains as a persistent problem in many parts of the world. It is considered by many countries as an issue of a threat to national security. Border enforcement to prevent trafficking has been the main incentive, which eventually causes human insecurity for vulnerable people, especially for women. This research argues that focus needs to be placed on the political economy of trafficking, hence on the supply and demand sides of trafficking from a broader socio-economic perspective. Trafficking is a global phenomenon with its contemporary origins in the international capitalist market system. This research investigates particularly the supply-demand nexus on the backdrop of globalization and its impact on human security. It argues that the nexus varies across the countries, particularly the demand side. While prostitution has been the sole focus of the demand side in all countries in Asia, the paper argues that organ trade, bonded labor, cheap and exploitable labor through false recruitment (male trafficking) and adoption are some of the rising demands that explore new trends of trafficking, which could be better explained through international political economy (IPE). Following a qualitative research method, the paper argues that although demands vary in destination countries, they are the byproducts of IPE which have different socio-economic impacts both on trafficked individuals and the states.

Keywords: globalization, human security, human trafficking, political economy

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Authors: Joe Kallas

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It is now widely accepted that the preservation of cultural heritage must go beyond simple restoration and renovation actions. While some historic monuments have been preserved for millennia, many of them, less important or simply neglected because of lack of money, have disappeared. As a result, the adaptation of monuments and archaeological sites to new functions allow them to 'survive'. Temporary activities or 'ephemeral' re-use, are increasingly recognized as a means of vitalization of deprived areas and enhancement of historic sites that became obsolete. They have the potential to increase economic and cultural value while making the best use of existing resources. However, there are often conservation and preservation issues related to the implementation of this type of re-use, which can also threaten the integrity and authenticity of archaeological sites and monuments if they have not been properly managed. This paper aims to get a better knowledge of the ephemeral re-use of heritage, and more specifically the subject of the incorporation of the festival phenomenon within the monuments and archaeological sites in Lebanon, a topic that is not yet studied enough. This paper tried to determine the elements that compose it, in order to analyze this phenomenon and to trace its good practices, by comparing international study cases to important national cases: the International Festival of Baalbek, the International Festival of Byblos and the International Festival of Beiteddine. Various factors have been studied and analyzed in order to best respond to the main problematic of this paper: 'How can we preserve the integrity of sites and monuments after the integration of an ephemeral function? And what are the preventive conservation measures to be taken when holding festivals in archaeological sites with fragile structures?' The impacts of the technical problems were first analyzed using various data and more particularly the effects of mass tourism, the integration of temporary installations, sound vibrations, the effects of unstudied lighting, until the mystification of heritage. Unfortunately, the DGA (General Direction of Antiquities in Lebanon) does not specify any frequency limit for the sound vibrations emitted by the speakers during musical festivals. In addition, there is no requirement from its part regarding the installations of the lighting systems in the historic monuments and no monitoring is done in situ, due to the lack of awareness of the impact that could be generated by such interventions, and due to the lack of materials and tools needed for the monitoring process. The study and analysis of the various data mentioned above led us to the elaboration of the main objective of this paper, which is the establishment of a list of recommendations. This list enables to define various preventive conservation measures to be taken during the holding of the festivals within the cultural heritage sites in Lebanon. We strongly hope that this paper will be an awareness document to start taking into consideration several factors previously neglected, in order to improve the conservation practices in the archaeological sites and monuments during the incorporation of the festival phenomenon.

Keywords: archaeology, authenticity, conservation, cultural heritage, festival, historic sites, integrity, monuments, tourism

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Authors: Abdulkabir Abdullahi

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The paper is a pre-use evaluation of grammar activities in three primary English course books (two of which are international primary English course books and the other a popular Nigerian primary English course book). The titles are - Cambridge Global English, Collins International Primary English, and Nigeria Primary English – Primary English. Grammar points and grammar activities in the three-course books were identified, grouped, and evaluated. The grammar activity which was most common in the course books, simple past tense, was chosen for evaluation, and the units which present simple past tense activities were selected to evaluate the extent to which the treatment of simple past tense in each of the course books help the young learners of English as a second language in Nigeria, aged 8 – 11, level A1 to A2, who lack the basic grammatical knowledge, to know grammar/communicate effectively. A bespoke checklist was devised, through the modification of existing checklists for the purpose of the evaluation, to evaluate the extent to which the grammar activities promote the communicative effectiveness of Nigerian learners of English as a second language. The results of the evaluation and the analysis of the data reveal that the treatment of grammar, especially the treatment of the simple past tense, is evidently insufficient. While Cambridge Global English’s, and Collins International Primary English’s treatment of grammar, the simple past tense, is underpinned by state-of-the-art theories of learning, language learning theories, second language learning principles, second language curriculum-syllabus design principles, grammar learning and teaching theories, the grammar load is insignificantly low, and the grammar tasks do not promote creative grammar practice sufficiently. Nigeria Primary English – Primary English, on the other hand, treats grammar, the simple past tense, in the old-fashioned direct way. The book does not favour the communicative language teaching approach; no opportunity for learners to notice and discover grammar rules for themselves, and the book lacks the potency to promote creative grammar practice. The research and its findings, therefore, underscore the need to improve grammar contents and increase grammar activity types which engage learners effectively and promote sufficient creative grammar practice in EFL and ESL material design and development.

Keywords: evaluation, activity, second language, activity-types, creative grammar practice

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Authors: Haluk Özparlak, Murad Aydın Şanda, Gülşin Arslan

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Phoxinellus anatolicus, Carassius gibelio, Sander lucioperca, Vimba vimba tenella, Capoeta capoeta, Tinca tinca from Suğla Lake (Turkey) and Phoxinellus anatolicus, Scardinius erythrophthalmus, Tinca tinca from Beyşehir Lake (Turkey) are economically important fish species and these fish have been consumed as food by local people. P. anatolicus is also endangered and endemic species from Turkey. In this study, concentrations of Cd, Co, Cr, Fe, Mn, Ni, Pb and Zn were determined in muscle tissue of these fish by using atomic absorption spectrophotometer. Levels of metals in the muscle tissue of all the fish specimens were compared with results of previous studies, the tolerance levels of national and international guidelines and the levels of Provisional Tolerable Weekly Intake (PTWI) limits set by FAO/WHO. Concentrations of Cd, Cr, Ni and Pb in the muscle tissue of all the fish specimens from Suğla and Beyşehir Lakes exceeded the tolerance levels of national and international guidelines. However, concentrations of Cd, Fe, Pb and Zn were below PTWI limits. Therefore, in terms of these metal levels, consumption of fresh filet of examined seven fish species (weekly up to about 300 g/person) doesn’t seem to be objectionable for human health.

Keywords: Beyşehir Lake, fish, metal levels, Suğla Lake

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Authors: Elina Vroblevska, Toms Ratfelders

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This paper examines the impact of international status-seeking aspirations on great power behavior within the international system. In particular, we seek to test the assumption advanced by the proponents of the Social Identity Theory (SIT) that the inability to achieve social mobilization through joining perceived higher-status social groups (of states) leads great powers to adopt the approach of social competition in which they aim to equal or outdo the dominant group in the area on which its claim to superior status rests. Since the dissolution of the Soviet Union, Russia has struggled to be accepted as a great power by the group of Western states that had created the dominant international system order, while the Soviet states were isolated. While the 1990s and the beginning of the 21st century can be characterized by striving to integrate into the existing order, the second decade has seen a rather sharp turn towards creating a new power center for Russia through the realization of ideas of multipolarity rivalry and uniqueness of the state itself. Increasingly, we have seen the Kremlin striving to collaborate and mobilize groups of states that fall outside of the categories of democracy, multiculturalism, and international order, the way that is perceived by the dominant group, which can be described as the West. Instead, Russia builds its own narrative where it creates an alternative understanding of these values, differentiating from the higher-status social group. The Global South, from a Russian perspective, is the group of states that can still be swayed to create an alternative power center in the international system - one where Russia can assert its status as a great power. This is based on a number of reasons, the most important being that the global north is already highly institutionalized in terms of economy (the EU) and defense (NATO), leaving no room for Russia but to integrate within the existing framework. Second, the difference in values and their interpretation - Russia has been adamant, for the last twenty years, on basing its moral code on traditional values like religion, the heterosexual family model, and moral superiority, which contradict the overall secularism of the Global North. And last, the striking difference in understanding of state governance models - with Russia becoming more autocratic over the course of the last 20 years, it has deliberately created distance between itself and democratic states, entering a “gray area” of alternative understanding of democracy which is more relatable to the global South countries. Using computational text analysis of the excerpts of Vladimir Putin’s speeches delivered from 2000-2022 regarding the areas that fall outside the immediate area of interest of Russia (the Global South), we identify 80 topics that relate to the particular component of the great power status - interest to use force globally. These topics are compared across four temporal frames that capture the periods of more and less permissible Western social boundaries. We find that there exists a negative association between such permissiveness and Putin’s emphasis on the “use of force” topics. This lends further support to the Social Identity Theory and contributes to broadening its applicability to explaining the questions related to great power assertiveness in areas outside of their primary focus regions.

Keywords: Russia, Global South, great power, identity

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Authors: Renáta Nagy, Alexandra Csongor, Vilmos Warta

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The presentation aims at eliciting insight into the results of ongoing research regarding evolving trends and attitudes towards online assessment of English and other languages. The focus pinpoints online as one of the most trending forms available during the global pandemic. The study was first initiated in 2019 in which its main target was to reveal the intriguing question of students’ and assessors’ attitudes towards online assessment. The research questions the attitudes towards the latest trends, possible online task types, and their advantages and disadvantages through an in-depth experimental process currently undergoing implementation. Material and methods include surveys, needs and wants analysis, and thorough investigations regarding candidates’ and assessors’ attitudes towards online tests in the field of languages. Over 400 respondents from more than 28 countries participated in the survey, which gives us an international and intercultural insight into how students with different cultural and educational background deal with the evolving online world. The results show the pandemic’s impact, which brought the slumbering online world of assessing roaring alive, fully operational, and now bears phenomenal relevance in today’s global education. Undeniably, the results can be used as a perspective in a vast array of contents. The survey hypothesized the generation of the 21st century expect everything readily available online, however, questions whether they are ready for this challenge are lurking in the background.

Keywords: assessment, english, intercultural, international, online, testing

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Authors: M. Fernández, T. Gómez, J. Fleta

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Although firm innovation is a crucial factor for enhancing their competitive advantage in the current context of globalization, achieving innovations poses a significant challenge because of the degree of expertise required and the associated financial costs. Firms affiliated with business groups can choose whether their purchases of intermediate inputs are domestic (i.e., national source) or from foreign markets (i.e., international source) and whether the supplier firms are affiliated (i.e., internal source) or non-affiliated (i.e., external source). This has led to studies investigating the role of different sources of intermediate inputs in promoting innovation performance. The present study seeks to fill this gap by exploring the relationship between the source of intermediate inputs and innovation performance in firms belonging to Spanish non-MNE groups. For this purpose, we will distinguish among three intermediate input sources, international sourcing, domestic external sourcing, and internal sourcing, as their choice could be induced by different causes and have different consequences. Finally, it is analyzed radical and incremental innovation as innovation performance because they are closely related to the concept of technological development and reflect different innovation behavior. The paper includes a sample of around 4,100 firm-year observations of manufacturing firms (non-MNE) belonging to groups located in Spain between 2006 and 2020.

Keywords: intermediate input source, innovation performance, business group affiliated firms, Spain

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Authors: A. Chabert

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The present paper is motivated by the current influence of communicative approaches in language policies around the globe (especially through the Common European Framework of Reference), along with the exponential spread of English as a Lingua Franca worldwide. This study focuses on English language learning and teaching in the last year of primary education in Spain (in the bilingual Valencian region), Norway (in the Trondelag region), and China (in the Hunan region) and proposes a plurilingual communicative approach to ELT in line with ELF awareness and the current retheorisation of ELF within multilingualism (Jenkins, 2018). This study, interdisciplinary in nature, attempts to find a convergence point among English Language Teaching, English as a Lingua Franca, Language Ecology and Multilingualism, breaking with the boundaries that separate languages in language teaching and acknowledging English as international communication, while protecting the mother tongue and language diversity within multilingualism. Our experiment included over 400 students across Spain, Norway, and China, and the outcomes obtained demonstrate that despite the different factors involved in different cultures and contexts, a plurilingual approach to English learning improved English scores by 20% in each of the contexts. Through our study, we reflect on the underestimated value of the mother tongue in ELT, as well as the need for a sustainable ELF perspective in education worldwide.

Keywords: English as a Lingua Franca, English language teaching, language ecology, multilingualism

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Authors: Mohammad Aynal Haque

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Under the international cooperation — Paris Agreement — countries outline their self-determined policy ambition for emissions reduction in their Nationally Determined Contributions (NDCs) as a key to addressing climate change globally. Although practically all countries commit themselves to reach the Paris landmark (below 20 C) globally, some act as climate leaders, others behave as followers, and others turn out to be climate laggards. As a result, there is a substantial variation in ‘emissions reduction targets’ across countries. Thus, a question emerges: What explains this variation? Or why do some countries opt for higher while others opt for lower ‘emissions reduction targets toward global mitigation efforts? Conceptualizing the ‘emissions reduction targets by 2030’ outlined in NDCs by each country as the climate policy ambition (CPA), this paper explores how certain national political, economic, environmental, and external factors play vital roles in determining climate policy ambition. Based on the cross-country regression analysis among 168 countries, this study finds that democracy, vulnerability to climate change effects, and foreign direct investment have substantial effects on CPA. The paper also finds that resource capacity has a minimal negative effect on CPA across developed countries.

Keywords: climate change, Paris agreement, international cooperation, political economy, environmental politics, NDCs

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Authors: K. Appasamy, P. Paul

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Mauritius, a developing small-island-state, is facing a recession which is having a considerable economic impact particularly on its construction sector. Further, the presence of foreign entities, both as companies and workers, within this sector is creating a very competitive environment for local firms. This study investigates the key drivers that allow foreign firms to participate in this sector, in particular looking at the international and local tender processes, and the capacity of local industry to participate. This study also looks at how the current set up may hinder the latter’s involvement. The methodology used included qualitative semi-structured interviews conducted with established foreign companies, local companies, and public bodies. Study findings indicate: there is an adequate availability of professional skills and expertise within the Mauritian construction industry but a lack of skilled labour especially at the operative level; projects awarded to foreign firms are either due to their uniqueness and hence lack of local knowledge, or due to foreign firms having lower tender bids; tendering systems and processes are weak, including monitoring and enforcement, which encourages corruption and favouritism; a high level of ignorance of this sector’s characteristics and opportunities exists amongst the local population; local entities are very profit oriented and have short term strategies that discourage long term investment in workforce training and development; but most importantly, stakeholders do not grasp the importance of encouraging youngsters to join this sector, they have no long term vision, and there is a lack of mutual involvement and collaboration between them. Although local industry is highly competent, qualified and experienced, the tendering and procurement systems in Mauritius are not conducive enough to allow for effective strategic planning and an equitable allocation of projects during an economic downturn so that the broadest spread of stakeholders’ benefit. It is of utmost importance that all sector and government entities collaborate to formulate strategies and reforms on tender processes and capacity building to ensure fairness and continuous growth of this sector in Mauritius.

Keywords: construction industry, tender process, international firms, local capacity, Mauritius

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Authors: Bendes Ákos

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Digital evidence will be the most widely used type of evidence in the future. With the development of the modern world, more and more new types of crimes have evolved and transformed. For this reason, it is extremely important to examine these types of crimes in order to get a comprehensive picture of them, with which we can help the authorities work. In 1865, with early technologies, people were able to forge a picture of a quality that is not even recognized today. With the help of today's technology, authorities receive a lot of false evidence. Officials are not able to process such a large amount of data, nor do they have the necessary technical knowledge to get a real picture of the authenticity of the given evidence. The digital world has many dangers. Unfortunately, we live in an age where we must protect everything digitally: our phones, our computers, our cars, and all the smart devices that are present in our personal lives and this is not only a burden on us, since companies, state and public utilities institutions are also forced to do so. The training of specialists and experts is essential so that the authorities can manage the incoming digital evidence at some level. When analyzing evidence, it is important to be able to examine it from the moment it is created. Establishing authenticity is a very important issue during official procedures. After the proper acquisition of the evidence, it is essential to store it safely and use it professionally. After the proper acquisition of the evidence, it is essential to store it safely and use it professionally. Otherwise, they will not have sufficient probative value and in case of doubt, the court will always decide in favor of the defendant. One of the most common problems in the world of digital data and evidence is doubt, which is why it is extremely important to examine the above-mentioned problems. The most effective way to avoid digital crimes is to prevent them, for which proper education and knowledge are essential. The aim is to present the dangers inherent in the digital world and the new types of digital crimes. After the comparison of the Hungarian investigative techniques with international practice, modernizing proposals will be given. A sufficiently stable yet flexible legislation is needed that can monitor the rapid changes in the world and not regulate afterward but rather provide an appropriate framework. It is also important to be able to distinguish between digital and digitalized evidence, as the degree of probative force differs greatly. The aim of the research is to promote effective international cooperation and uniform legal regulation in the world of digital crimes.

Keywords: digital crime, digital law, cyber crime, international cooperation, new crimes, skepticism

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Authors: Barbara Covarrubias Venegas, Sabine Groblschegg, Bernhard Klaus, Julia Domnanovich

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Research Objectives: The roles and activities of human resource management (HRM) have changed a lot in the past years. Driven by a changing environment and therefore, new business requirements, the scope of human resource (HR) activities has widened. The extent to which these activities should focus on strategic issues to support the long-term success of a company has been discussed in science for many years. As many economies of Central and Eastern Europe (CEE) experienced a phase of transition after the socialist era and are now recovering from the 2008 global crisis it is needed to examine the current state of HR positioning. Furthermore, a trend in HR work developing from rather administrative units to being strategic partners of management can be noticed. This leads to the question of better understanding the underlying competencies which are necessary to support organisations. This topic was addressed by the international study “HR Competencies in international comparison”. The quantitative survey was conducted by the Institute for Human Resources & Organisation of FHWien University of Applied Science of WKW (A) in cooperation with partner universities in the countries Bosnia-Herzegovina, Croatia, Serbia and Slovenia. Methodology: Using the questionnaire developed by Dave Ulrich we tested whether the HR Competency model can be used for Austria, Bosnia and Herzegovina, Croatia, Serbia and Slovenia. After performing confirmatory and exploratory factor analysis for the whole data set containing all five countries we could clearly distinguish between four competencies. In a further step, our analysis focused on median and average comparisons between the HR competency dimensions. Conclusion: Our literature review, in alignment with other studies, shows a relatively rapid pace of development of HR Roles and HR Competencies in BCSS in the past decades. Comparing data from BCSS and Austria we still can notice that regards strategic orientation there is a lack in BCSS countries, thus competencies are not as developed as in Austria. This leads us to the tentative conclusion that HR has undergone a rapid change but is still in a State of Transition from being a rather administrative unit to performing the role of a strategic partner.

Keywords: comparative study, HR competencies, HRM, HR roles

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Authors: Justin Byrne, Jose Ramon Cobo

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The growing importance of cross- or intercultural competencies (used here interchangeably) for the business and management professionals is now a commonplace in both academic and professional literature. This reflects two parallel developments. On the one hand, it is a consequence of the increased attention paid to a whole range of 'soft skills', now seen as fundamental in both individuals' and corporate success. On the other hand, and more specifically, the increasing demand for interculturally competent professionals is a corollary of ongoing processes of globalization, which multiply and intensify encounters between individuals and companies from different cultural backgrounds. Business schools have, for some decades, responded to the needs of the job market and their own students by providing students with training in intercultural skills, as they are encouraged to do so by the major accreditation agencies on both sides of the Atlantic. Adapting Early and Ang's (2003) formulation of Cultural Intelligence (CQ), this paper aims to help fill the lagunae in the current literature on intercultural training in three main ways. First, it offers an in-depth analysis of the CQ of a little studied group: contemporary Millenial and 'Generation Z' Business School students. The level of analysis distinguishes between the four different dimensions of CQ, cognition, metacognition, motivation and behaviour, and thereby provides a detailed picture of the strengths and weaknesses in CQ of the group as a whole, as well as of different sub-groups and profiles of students. Secondly, by crossing these individual-level findings with respondents' socio-cultural and educational data, this paper also proposes and tests hypotheses regarding the relative impact and importance of four possible antecedents of intercultural skills identified in the literature: prior international experience; intercultural training, foreign language proficiency, and experience of cultural diversity in habitual country of residence. Third, we use this analysis to suggest data-based intercultural training priorities for today's management students. These conclusions are based on the statistical analysis of individual responses of some 300 Bachelor or Masters students in a major European Business School provided to two on-line surveys: Ang, Van Dyne, et al's (2007) standard 20-question self-reporting CQ Scale, and an original questionnaire designed by the authors to collate information on respondent's socio-demographic and educational profile relevant to our four hypotheses and explanatory variables. The data from both instruments was crossed in both descriptive statistical analysis and regression analysis. This research shows that there is no statistically significant and positive relationship between the four antecedents analyzed and overall CQ level. The exception in this respect is the statistically significant correlation between international experience, and the cognitive dimension of CQ. In contrast, the results show that the combination of international experience and foreign language skills acting together, does have a strong overall impact on CQ levels. These results suggest that selecting and/or training students with strong foreign language skills and providing them with international experience (through multinational programmes, academic exchanges or international internships) constitutes one effective way of training culturally intelligent managers of tomorrow.

Keywords: business school, cultural intelligence, millennial, training

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Authors: Duishon Shamatov

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This presentation is about Kazakhstan’s PhD students’ experiences with impact-factor publication requirement. Since the break-up of the USSR, Kazakhstan has been attempting to improve its higher education system at undergraduate and graduate levels. From March, 2010 Kazakhstan joined Bologna process and entered European space of higher education. To align with the European system of higher education, three level of preparation of specialists (undergraduate, master and PhD) was adopted to replace the Soviet system. The changes were aimed at promoting high quality higher education that meets the demands of labor market and growing needs of the industrial-innovative development of the country, and meeting the international standards. The shift to the European system has brought many benefits, but there are also some serious challenges. One of those challenges is related to the requirements for the PhD candidates to publish in national and international journals. Thus, a PhD candidate should have 7 publications in total, out of which one has to be in an international impact factor journal. A qualitative research was conducted to explore the PhD students’ views of their experiences with impact-factor publications. With the help of purposeful sampling, 30 PhD students from seven universities across Kazakhstan were selected for individual and focus group interviews. The key findings of the study are as follows. While the Kazakh PhD students have no difficulties in publishing in local journals, they face great challenges in attempting to publish in impact-factor journals for a range of reasons. They include but not limited to lack of research and publication skills, poorer knowledge of academic English, not familiarity with the peer review publication processes and expectations, and very short time to get published due to their PhD programme requirements. This situation is pushing some these young scholars explore alternative ways to get published in impact factor journals and they seek to publish by any means and often by any costs (which means even paying large sum of money for a publication). This in turn, creates a myth in the scholars’ circles in Kazakhstan, that to get published in impact factor journals, one should necessarily pay much money. This paper offers some policy recommendations on how to improve preparation of future PhD candidates in Kazakhstan.

Keywords: Bologna process, impact-factor publications, post-graduate education, Kazakhstan

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Authors: Aticha Kwaengsopha

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The purpose of this research was to study the behaviour and related factors that tourists utilized for making decisions to choose their accommodations at a tourist destination, Bangkontee district, Samut Songkhran Province, Thailand. The independent variables included gender, age, income, occupation, and region, while the three important dependent variables included selection behaviour, factors related selection process, and satisfaction of the accommodation service. A total of 400 Thai and international tourists were interviewed at tourist destination of Bangkontee. A questionnaire was used as the tool for collecting data. Descriptive statistics in this research included percentage, mean, and standard deviation. The findings revealed that the majority of respondents were single, female, and with the age between 23-30 years old. Most of the international tourists were from Asia and planned to stay in Thailand about 1-6 days. In addition, the majority of tourists preferred to travel in small groups of 3 persons. The majority of respondents used internet and word of mouth as the main tool to search for information. The majority of respondents spent most of their budget on food & drink, accommodation, and travelling. Even though the majority of tourists were satisfied with the quality of accommodation, the price range of accommodation, and the image of accommodation and the facilities of the accommodation, they indicated that they were not likely to re-visit Thailand in the near future.

Keywords: behaviour, decision factors, tourists, media engineering

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Authors: Joy Debski

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Due to the varying degrees of the problem posed by global warming, environmental sustainability dominates international discourse. International initiatives' aims and expectations have proven particularly challenging to put into practice in developing nations. To reduce human exploitation of the environment, stricter measures are urgently needed. However, putting them into practice has proven more difficult. Relatively recent information from the Climate Accountability Institute and academic researchers shows that fossil fuel companies are major contributors to the climate crisis. Host communities in oil and gas-producing areas, particularly in developing nations, have grown hostile toward both oil and gas companies and government policies. It is now essential that the three main stakeholders—government, the oil and gas sector, and host communities—cooperate to achieve the shared objective of environmental sustainability. This research, therefore, advocates a governance system for Nigeria that facilitates the achieving the goal of environmental sustainability. This objective is achieved by the research's examination of the main institutional framework for environmental sustainability, evaluation of the strategies used by major oil companies to increase stakeholder engagement in environmental sustainability, and examination of the involvement of host communities in environmental sustainability. The study reveals that while environmental sustainability is important to the identified stakeholders, it's challenging to accomplish without an informed synergy. Hence the research advocates the centralisation of CSR through a CSR commission for environmental sustainability. The commission’s mandate is to facilitate, partner with, and endorse companies. The commission is strongly advised to incorporate host community liaison offices into the process of negotiating contracts with oil and gas firms, as well as to play a facilitative role in helping firms adhere to both domestic and international regulations. The recommendations can benefit Nigerian policymakers in enhancing their unsuccessful efforts to pass CSR legislation. Through the research-proposed CSR department, which has competent training and stakeholder engagement strategies, oil and gas companies can enhance and centralise their goals for environmental sustainability. Finally, the CSR Commission's expertise would give host communities more leverage when negotiating their memorandum of understanding with oil and gas companies.

Keywords: environmental sustainability, corporate social responsibility, CSR, oil and gas, nigeria

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Authors: Mais Qandeel

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Within the Jewish and democratic Israeli state, as dually characterized, the treatment of citizens differs according to their religious groups and nationalities. The laws and policies against Arab citizens concerning ownership and use of land are the main focus of this article. As the Jewish character has led to Jewish based legal provisions which give the privilege to Jews, first, this article examines the legal bases which distinguish between citizens in Israel based on their religion. It examines the major Israeli laws which are used to confiscate, manage, and lease properties. Second, the article demonstrates the de facto practices against Arab citizens in using lands. Most of the Palestinian land was confiscated and turned over to Jewish owners or to state land, Palestinian citizens are distinguished in using the state administered lands. They are also restricted in using full ownership rights and denied using plots of lands and housing units. Such policies have created, within the same state, a class of secondary citizens who are categorized as non-Jews. Last, within the Basic Law: Human Dignity and Freedom which has served as the constitutional bill of rights for Israelis and also the International law, particularly the International Convention on the Elimination of All Forms of Racial Discrimination, it will be concluded whether these restricted policies against Arab citizens in using land constitute a religion-based-discrimination among Israeli citizens and create a situation of separation and inequality between two groups of people in Israel.

Keywords: Israel, citizens, discrimination, equality

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Authors: Nino Abesadze, Marine Mindorashvili, Nino Paresashvili

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At present actual tourism indicators cannot be calculated in Georgia, making it impossible to perform their quantitative analysis. Therefore, the study conducted by us is highly important from a theoretical as well as practical standpoint. The main purpose of the article is to make complex statistical analysis of tourist expenses of foreign visitors and to calculate statistical attractiveness indices of the tourism potential of Georgia. During the research, the method involving random and proportional selection has been applied. Computer software SPSS was used to compute statistical data for corresponding analysis. Corresponding methodology of tourism statistics was implemented according to international standards. Important information was collected and grouped from major Georgian airports, and a representative population of foreign visitors and a rule of selection of respondents were determined. The results show a trend of growth in tourist numbers and the share of tourists from post-soviet countries are constantly increasing. The level of satisfaction with tourist facilities and quality of service has improved, but still we have a problem of disparity between the service quality and the prices. The design of tourist expenses of foreign visitors is diverse; competitiveness of tourist products of Georgian tourist companies is higher. Attractiveness of popular cities of Georgia has increased by 43%.

Keywords: tourist, expenses, indexes, statistics, analysis

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Authors: Susan Lubbers

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This study applies critical discourse analysis to the language used by educators to frame international students of Asian backgrounds in Anglo-Western universities as quiet, shy, passive and unable to think critically. Emphasis is on the self-promoted ‘internationalised’ Australian tertiary context, where negative stereotypes are commonly voiced not only in the academy but also in the media. Parallels are drawn as well with other Anglo-Western educational contexts. The study critically compares the discourse of these persistent negative stereotypes, with in-class and interview discourses of international students of Asian and Western language, cultural and educational backgrounds enrolled in a Media and Popular Culture unit in an Australian university. The focus of analysis of the student discourse is on their engagement in critical dialogic interactions on the topics of culture and interculturality. The evidence is also drawn from student interviews and focus groups and from observation of whole-class discussion participation rates. The findings of the research project provide evidence that counters the myth of student as problem. They point rather to the widespread lack of intercultural awareness of Western educators and students as being at the heart of the negative perceptions of students of Asian backgrounds. The study suggests the efficacy of an approach to developing intercultural competence that is embedded, or integrated, into tertiary programs. The presentation includes an overview of the main strategies that have been developed by the tertiary educator (author) to support the development of intercultural competence of and among the student cohort. The evidence points to the importance of developing intercultural competence among tertiary educators and students. The failure by educators to ensure that the diverse voices, ideas and perspectives of students from all cultural, educational and language backgrounds are heard in our classrooms means that our universities can hardly be regarded or promoted as genuinely internationalised. They will continue as undemocratic institutions that perpetrate persistent Western educational hegemony.

Keywords: critical discourse analysis, critical thinking, embedding, intercultural competence, interculturality, international student, internationalised education

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Authors: Erwanda Nuryahya, Aas Nurasyiah, Sri Yayu Ninglasari

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Indonesia is the fourth most populous country that still has many troubles in its development. One of the problems which is very important and unresolved is poverty. Limited job opportunity is one unresolved cause of it until today. The purpose of making this scientific paper is to know benefits of E-Money Paytren Application to enhance its partners’ income, owned by company Veritra Sentosa International. The methodology used here is the quantitative and qualitative descriptive method by case study approach. The data used are primary and secondary data. The primary data is obtained from interviews and observation to company Veritra Sentosa International and the distribution of 400 questionnaires to Paytren partner. Secondary data is obtained from the literature study and documentary. The result is that the Paytren with a system direct sales tiered syariah proven able to enhance its partners’ income. Therefore, the Optimization Financial Technology through E-Money Paytren Application should be utilized by Indonesians because it is proven that it is able to increase the income of the partners. Therefore, Paytren Application is very useful for the government, the sharia financial industry, and society in reducing poverty in Indonesia.

Keywords: e-money PayTren application, financial technology, poverty, direct sales tiered Sharia

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Authors: Burova Anna

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The current reality, changes in the world system, and the accelerating process of internationalization of the economies of the Middle East, Asia, and Africa dictate new challenges and opportunities. As cultural identity comes to the fore, understanding and developing cross-cultural competencies for effective collaboration becomes essential. Today, we are experiencing both -the integration of the world's economies and cultural disintegration, as each country feels the need for its own cultural, political, and economic sovereignty. Global and effective economic ties are critically needed at this stage of our common historical development. The role of intercultural aspects and sociocultural characteristics of our partners and colleagues cannot be exaggerated. This article presents an analysis of the most common intercultural conflicts in the general corporate environment and current ways of preventing as well as resolving them. A comparative analysis of business communications has revealed certain features of interaction. Based on contextual “landmarks” and points of fundamental disagreement in the perception of verbal and non-verbal messages of representatives of different national cultures, practical conclusions were drawn, and specific recommendations were formed to overcome weaknesses and develop strengths to establish closer and more effective economic and business ties in the international community.

Keywords: cross-cultural business communications, management of cross-cultural teams, intercultural conflicts prevention, intercultural competencies development, management, cross-culture

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Authors: Odewumi Olatunde, Adegun Sunday

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Linguistic diversity is seen to complicate attempts to build a stable and cohesive political community. Hence, the challenge of integration is enormous in a multi-ethno-lingual country like Nigeria. In the same vein, justification for minority language rights claims in relation to broader political theories of justice, freedom and democracy cannot be ignored. It is in the light of the fore-going that this paper explores Nigeria’s experiments at language policy and planning(LPP) and the long drawn agitations for self-determination and linguistic freedom by the minority ethnic groups in the polity which has been exacerbated by the National Policy on Education language provisions. The paper succinctly reviews Nigeria’s LPP efforts and its attendant theater of conflicts; explores international attempts at evolving normative principles of freedom and equality for language policy and finally evaluates the position of the Nigerian LPP in the light of evolving international conventions. On this premise, it is concluded that giving a conscientious and honest implementation of the Nigerian language provisions as assessed from their face validity, the nation’s efforts could be exonerated from running afoul of any known civilized values and best practices. It is, therefore, recommended that an effectual and consistent commitment to implementation driven by a renewed political will is what is required for the nation to succeed in this direction.

Keywords: integration, rights, challenge, conventions, policy

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Authors: Dalia Perkumiene

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The process of globalization has several unforeseen negative effects on the quality of the environment, including increased pollution, climate change, and the depletion and destruction of natural resources. The impact of these processes makes it difficult to guarantee citizens' rights to a clean environment, and complex legal solutions are needed to implement this right. In order to implement human rights in a clean and safe environment, international legal documents and court rulings are analyzed. It is important to find a balance between the legal context: the right to a clean environment and environmental challenges such as climate change and global warming. Research Methods: The following methods were used in this study: analytical, analysis, and synthesis of scientific literature and legal documents, comparative analysis of legal acts, and generalization. Major Findings: It is difficult to implement the right to a clean, safe and sustainable environment. The successful implementation of this right depends on the application of various complex ideas and rational, not only legal solutions. Legislative measures aim to maximize the implementation of citizens' rights in the face of climate change and other environmental challenges. This area remains problematic, especially in international law. Concluding Statement: The right to a clean environment should allow a person to live in a harmonious system, where environmental factors do not pose a risk to human health and well-being.

Keywords: clean and safe and clean environmen, environmen, persons’ rights, right to a clean and safe and clean environment

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Authors: Ikechukwu Ndu

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This study examines the econometric modeling of the relation between discretionary accrual earnings management, International Financial Reporting Standards (IFRS), and certain corporate governance factors with regard to listed Nigerian non-financial firms. Although discretionary accrual earnings management is a well-known and global problem that has an adverse impact on users of the financial statements, its relationship with IFRS and corporate governance is neither adequately researched nor properly systematically investigated in Nigeria. The dearth of research in the relation between discretionary accrual earnings management, IFRS and corporate governance in Nigeria has made it difficult for academics, practitioners, government setting bodies, regulators and international bodies to achieve a clearer understanding of how discretionary accrual earnings management relates to IFRS and certain corporate governance characteristics. This is the first study to the author’s best knowledge to date that makes interesting research contributions that significantly add to the literature of discretionary accrual earnings management and its relation with corporate governance and IFRS pertaining to the Nigerian context. A comprehensive review is undertaken of the literature of discretionary total accrual earnings management, IFRS, and certain corporate governance characteristics as well as the data, models, methodologies, and different estimators used in the study. Secondary financial statement, IFRS, and corporate governance data are sourced from Bloomberg database and published financial statements of Nigerian non-financial firms for the period 2004 to 2016. The methodology uses both the total and working capital accrual basis. This study has a number of interesting preliminary findings. First, there is a negative relationship between the level of discretionary accrual earnings management and the adoption of IFRS. However, this relationship does not appear to be statistically significant. Second, there is a significant negative relationship between the size of the board of directors and discretionary accrual earnings management. Third, CEO Separation of roles does not constrain earnings management, indicating the need to preserve relationships, personal connections, and maintain bonded friendships between the CEO, Chairman, and executive directors. Fourth, there is a significant negative relationship between discretionary accrual earnings management and the use of a Big Four firm as an auditor. Fifth, including shareholders in the audit committee, leads to a reduction in discretionary accrual earnings management. Sixth, the debt and return on assets (ROA) variables are significant and positively related to discretionary accrual earnings management. Finally, the company size variable indicated by the log of assets is surprisingly not found to be statistically significant and indicates that all Nigerian companies irrespective of size engage in discretionary accrual management. In conclusion, this study provides key insights that enable a better understanding of the relationship between discretionary accrual earnings management, IFRS, and corporate governance in the Nigerian context. It is expected that the results of this study will be of interest to academics, practitioners, regulators, governments, international bodies and other parties involved in policy setting and economic development in areas of financial reporting, securities regulation, accounting harmonization, and corporate governance.

Keywords: discretionary accrual earnings management, earnings manipulation, IFRS, corporate governance

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