Search results for: book-tax conformity
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 128

Search results for: book-tax conformity

68 The Notion of International Criminal Law: Between Criminal Aspects of International Law and International Aspects of Criminal Law

Authors: Magda Olesiuk-Okomska

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Although international criminal law has grown significantly in the last decades, it still remains fragmented and lacks doctrinal cohesiveness. Its concept is described in the doctrine as highly disputable. There is no concrete definition of the term. In the domestic doctrine, the problem of criminal law issues that arise in the international setting, and international issues that arise within the national criminal law, is underdeveloped both theoretically and practically. To the best of author’s knowledge, there are no studies describing international aspects of criminal law in a comprehensive manner, taking a more expansive view of the subject. This paper presents results of a part of the doctoral research, undertaking a theoretical framework of the international criminal law. It aims at sorting out the existing terminology on international aspects of criminal law. It demonstrates differences between the notions of international criminal law, criminal law international and law international criminal. It confronts the notion of criminal law with related disciplines and shows their interplay. It specifies the scope of international criminal law. It diagnoses the current legal framework of international aspects of criminal law, referring to both criminal law issues that arise in the international setting, and international issues that arise in the context of national criminal law. Finally, de lege lata postulates were formulated and direction of changes in international criminal law was proposed. The adopted research hypothesis assumed that the notion of international criminal law was inconsistent, not understood uniformly, and there was no conformity as to its place within the system of law, objective and subjective scopes, while the domestic doctrine did not correspond with international standards and differed from the worldwide doctrine. Implemented research methods included inter alia a dogmatic and legal method, an analytical method, a comparative method, as well as desk research.

Keywords: criminal law, international crimes, international criminal law, international law

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67 Feasibility Study of a Solar Farm Project with an Executive Approach

Authors: Amir Reza Talaghat

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Since 2015, a new approach and policy regarding energy resources protection and using renewable energies has been started in Iran which was developing new projects. Investigating about the feasibility study of these new projects helped to figure out five steps to prepare an executive feasibility study of the concerned projects, which are proper site selections, authorizations, design and simulation, economic study and programming, respectively. The results were interesting and essential for decision makers and investors to start implementing of these projects in reliable condition. The research is obtained through collection and study of the project's documents as well as recalculation to review conformity of the results with GIS data and the technical information of the bidders. In this paper, it is attempted to describe the result of the performed research by describing the five steps as an executive methodology, for preparing a feasible study of installing a 10 MW – solar farm project. The corresponding results of the research also help decision makers to start similar projects is explained in this paper as follows: selecting the best location for the concerned PV plant, reliable and safe conditions for investment and the required authorizations to start implementing the solar farm project in the concerned region, selecting suitable component to achieve the best possible performance for the plant, economic profit of the investment, proper programming to implement the project on time.

Keywords: solar farm, solar energy, execution of PV power plant PV power plant

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66 Analysis of High Resolution Seismic Reflection Data to Identify Different Regional Lithologies of the Zaria Batholith Located in the Basement Complex of North Central Nigeria

Authors: Collins C. Chiemeke, A. Onugba, P. Sule

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High resolution seismic reflection has recently been carried out on Zaria batholith, with the aim of characterizing the granitic Zaria batholiths in terms of its lithology. The geology of the area has revealed that the older granite outcrops in the vicinity of Zaria are exposures of a syntectonics to late-tectonic granite batholiths which intruded a crystalline gneissic basement during the Pan-African Orogeny. During the data acquisition the geophone were placed at interval of 1 m, variable offset of 1 and 10 m was used. The common midpoint (CMP) method with 12 fold coverage was employed for the survey. Analysis of the generated 3D surface of the p wave velocities from different profiles for densities and bulk modulus revealed that the rock material is more consolidated in South East part of the batholith and less consolidated in the North Western part. This was in conformity with earlier identified geology of the area, with the South Eastern part majorly of granitic outcrop, while the North Western part is characterized with the exposure of gneisses and thick overburden cover. The difference in lithology was also confirmed by the difference in seismic sections and Arial satellite photograph. Hence two major lithologies were identified, the granitic and gneisses complex which are characterized by gradational boundaries.

Keywords: basement complex, batholith, high resolution, lithologies, seismic reflection

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65 Prospects in Teaching Arabic Grammatical Structures to Non-Arab Learners

Authors: Yahya Toyin Muritala, Nonglaksana Kama, Ahmad Yani

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The aim of the paper is to investigate various linguistic techniques in enhancing and facilitating the acquisition of the practical knowledge of Arabic grammatical structuring among non-Arab learners of the standard classical Arabic language in non-Arabic speaking academic settings in the course of the current growth of the internationalism and cultural integration in some higher institutions. As the nature of the project requires standard investigations into the unique principal features of Arabic structurings and implications, the findings of the research work suggest some principles to follow in solving the problems faced by learners while acquiring grammatical aspects of Arabic language. The work also concentrates on the the structural features of the language in terms of inflection/parsing, structural arrangement order, functional particles, morphological formation and conformity etc. Therefore, grammatical aspect of Arabic which has gone through major stages in its early evolution of the classical stages up to the era of stagnation, development and modern stage of revitalization is a main subject matter of the paper as it is globally connected with communication and religion of Islam practiced by millions of Arabs and non-Arabs nowadays. The conclusion of the work shows new findings, through the descriptive and analytical methods, in terms of teaching language for the purpose of effective global communication with focus on methods of second language acquisitions by application.

Keywords: language structure, Arabic grammar, classical Arabic, intercultural communication, non-Arabic speaking environment and prospects

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64 Sustainable and Aesthetic Features of Traditional Architectures in Central Part of Iran

Authors: Azadeh Rezafar

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Iran is one of the oldest countries with traditional culture in the world. All over the history Iranians had traditional architectural designs, which were at the same time sustainable, ecological, functional and environmental consistent. These human scale architectures were built for maximum use, comfort, climate adaptation with available resources and techniques. Climate variability of the country caused developing of variety design methods. More of these methods such as windcatchers in Yazd City or Panam (Insulation) were scientific solutions at the same time. Renewable energy resources were used in these methods that featured in them. While climate and ecological issues were dominant parts of these traditional designs, aesthetic and beauty issues were not ignored. Conformity with the community’s culture caused more compact designs that the visual aesthetics of them can be seen inside of them. Different organizations of space were used for these visual aesthetic issues inside the houses as well as historical urban designs. For example dry and hot climates in central parts of the country designed with centralized organization. Most central parts of these designs functioned as a courtyard for temperate the air in the summer. This paper will give summary descriptive information about traditional Iranian architectural style by figures all around the country with different climate conditions, while focus of the paper is traditional architectural design of the central part of the country, with dry and hot climate condition. This information may be useful for contemporary architectural designs, which are designed without noticing to the vernacular condition and caused cities look like each other.

Keywords: architectural design, traditional design, Iran, sustainability

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63 Analysis of the Touch and Step Potential Characteristics of an Earthing System Based on Finite Element Method

Authors: Nkwa Agbor Etobi Arreneke

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A well-designed earthing/grounding system will not only provide an effective path for direct dissipation of faulty currents into the earth/soil, but also ensure the safety of personnels withing and around its immediate surrounding perimeter is free from the possibility of fatal electric shock. In order to achieve the latter, it is of paramount importance to ensuring that both the step and touch potentials are kept within the allowable tolerance set by standards IEEE Std-80-2000. In this article, the step and touch potentials of an earthing system are simulated and conformity verified using the Finite Element Method (FEM), and has been found to be 242.4V and 194.80V respectively. The effect of injection current position is also analyzed to observe its effect on a person within or in contact with any active part of the earthing system of the substation. The values obtained closely matches those of other published works which made using different numerical methods and/or simulations Genetic Algorithm (GA). This current study is aimed at throwing more light to the dangers of step and touch potential of earthing systems of substation and electrical facilities as a whole, and the need for further in-dept analysis of these parameters. Observations made on this current paper shows that, the position of contact with an energize earthing system is of paramount important in determining its effect on living organisms in contact with any energized part of the earthing systems.

Keywords: earthing/grounding systems, finite element method (fem), ground/earth resistance, safety, touch and step potentials, generic algorithm

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62 The Changing Face of Pedagogy and Curriculum Development Sub-Components of Teacher Education in Nigeria: A Comparative Evaluation of the University of Lagos, Lagos State University, and Sokoto State University Models

Authors: Saheed A. Rufai

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Courses in Pedagogy and Curriculum Development expectedly occupy a core place in the professional education components of teacher education at Lagos, Lagos State, and Sokoto State Universities. This is in keeping with the National Teacher Education Policy statement that stipulates that for student teachers to learn effectively teacher education institutions must be equipped to prepare them adequately. However, there is a growing concern over the unfaithfulness of some of the dominant Nigerian models of teacher education, to this policy statement on teacher educators’ knowledge and skills. The purpose of this paper is to comparatively evaluate both the curricular provisions and the manpower for the pedagogy and curriculum development sub-components of the Lagos, Lagos State, and Sokoto State models of teacher preparation. The paper employs a combination of quantitative and qualitative methods. Preliminary analysis revealed a new trend in teacher educators’ pedagogical knowledge and understanding, with regard to the two intertwined sub-components. The significance of such a study lies in its potential to determine the degree of conformity of each of the three models to the stipulated standards. The paper’s contribution to scholarship lies in its correlation of deficiencies in teacher educators’ professional knowledge and skills and articulation of the implications of such deficiencies for the professional knowledge and skills of the prospective teachers, with a view to providing a framework for reforms.

Keywords: curriculum development, pedagogy, teacher education, dominant Nigerian teacher preparation models

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61 Fluid-Structure Interaction Study of Fluid Flow past Marine Turbine Blade Designed by Using Blade Element Theory and Momentum Theory

Authors: Abu Afree Andalib, M. Mezbah Uddin, M. Rafiur Rahman, M. Abir Hossain, Rajia Sultana Kamol

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This paper deals with the analysis of flow past the marine turbine blade which is designed by using the blade element theory and momentum theory for the purpose of using in the field of renewable energy. The designed blade is analyzed for various parameters using FSI module of Ansys. Computational Fluid Dynamics is used for the study of fluid flow past the blade and other fluidic phenomena such as lift, drag, pressure differentials, energy dissipation in water. Finite Element Analysis (FEA) module of Ansys was used to analyze the structural parameter such as stress and stress density, localization point, deflection, force propagation. Fine mesh is considered in every case for more accuracy in the result according to computational machine power. The relevance of design, search and optimization with respect to complex fluid flow and structural modeling is considered and analyzed. The relevancy of design and optimization with respect to complex fluid for minimum drag force using Ansys Adjoint Solver module is analyzed as well. The graphical comparison of the above-mentioned parameter using CFD and FEA and subsequently FSI technique is illustrated and found the significant conformity between both the results.

Keywords: blade element theory, computational fluid dynamics, finite element analysis, fluid-structure interaction, momentum theory

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60 Realising the Socio-Economic Rights of Refugees Under Human Rights Law: A Case Study of South Africa

Authors: Taguekou Kenfack Alexie

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For a long time, refugee protection has constituted one of the main concerns of the international community as a whole and for the South African government in particular.The focus of this paper is on the challenges refugees face in accessing their rights in South Africa. In particular, it analyses the legal framework for the protection of the socio economic rights of refugees under international law, regional and domestic law and the extent to which the rights have been realized. The main hypothesis of the study centered on the fact that the social protection of refugees in South Africa is in conformity with international standards. To test this hypothesis, the qualitative research method was applied. Refugee related legal instruments were analyzed as well as academic publications, organizational reports and internet sources. The data analyzed revealed that there has been enormous progress in meeting international standards in the areas of education, emergency relief and assistance, protection of women and refugee children. The results also indicated that much remain to be desired in such areas as nutrition, shelter, health care, freedom of movement and very importantly, employment and social security. The paper also seeks to address the obstacles which prevent the proper treatment of refugees and to make recommendations as how the South African government can better regulate the treatment of refugees living in its territory.Recommendations include the amendment of the legal instruments that provide the normative framework for protection and improvement of protection policies to reflect the changing dynamics.

Keywords: international community, refugee, socioeconomic rights, social protection

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59 Development and Characterization of a Fluorinated-Ethylene-Propylene (FEP) Polymer Coating on Brass Faucets

Authors: S. Zouari, H. Ghorbel, H. Liao, R. Elleuch

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Research is increasingly moving towards the use of surface treatment processes to limit environmental effects. Electrolytic plating has traditionally been seen as a way to protect brass products, especially faucets, from mechanical and chemical damage. However, this method was not effective industrially, economically and ecologically. The aim of this work is to develop non-usual polymer coatings for brass faucets in order to improve the performance of brass and to replace electrolytic chromium coatings, thereby reducing environmental impact. Fluorinated-Ethylene-Propylene polymer (FEP) was chosen for its excellent mechanical and chemical properties and its good environmental performance. This coating was developed by spraying (painting) process onto brass substrates. The coatings obtained were characterized using a scanning electron microscope to evaluate the morphology of the deposits and their porosity rate. Grid adhesion, surface energy and corrosion tests (salt spray) were also performed to evaluate the mechanical and chemical behavior of these coatings properly. The results show that the deposits obtained have a homogeneous microstructure with a very low porosity rate. The results of the grid adhesion test prove the conformity of the test according to the NF077 standard. The coatings have a hydrophobic character following the low values of surface energy obtained and a very good resistance to corrosion. These results are interesting and may represent real technological issues in the industrial field.

Keywords: FEP coatings, spraying process, brass, adhesion, surface energy, corrosion resistance

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58 Assessment of Training, Job Attitudes and Motivation: A Mediation Model in Banking Sector of Pakistan

Authors: Abdul Rauf, Xiaoxing Liu, Rizwan Qaisar Danish, Waqas Amin

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The core intention of this study is to analyze the linkage of training, job attitudes and motivation through a mediation model in the banking sector of Pakistan. Moreover, this study is executed to answer a range of queries regarding the consideration of employees about training, job satisfaction, motivation and organizational commitment. Hence, the association of training with job satisfaction, job satisfaction with motivation, organizational commitment with job satisfaction, organization commitment as independently with motivation and training directly related to motivation is determined in this course of study. A questionnaire crafted for comprehending the purpose of this study by including four variables such as training, job satisfaction, motivation and organizational commitment which have to measure. A sample of 450 employees from seventeen private (17) banks and two (2) public banks was taken on the basis of convenience sampling from Pakistan. However, 357 questionnaires, completely filled were received back. AMOS used for assessing the conformity factor analysis (CFA) model and statistical techniques practiced to scan the collected data (i.e.) descriptive statistics, regression analysis and correlation analysis. The empirical findings revealed that training and organizational commitment has a significant and positive impact directly on job satisfaction and motivation as well as through the mediator (job satisfaction) also the impact sensing in the same way on the motivation of employees in the financial Banks of Pakistan. In this research study, the banking sector is under discussion, so the findings could not generalize on other sectors such as manufacturing, textiles, telecom, and medicine, etc. The low sample size is also the limitation of this study. On the foundation of these results the management fascinates to make the revised strategies regarding training program for the employees as it enhances their motivation level, and job satisfaction on a regular basis.

Keywords: job satisfaction, motivation, organizational commitment, Pakistan, training

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57 Analysis of Kilistra (Gokyurt) Settlement within the Context of Traditional Residential Architecture

Authors: Esra Yaldız, Tugba Bulbul Bahtiyar, Dicle Aydın

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Humans meet their need for shelter via housing which they structure in line with habits and necessities. In housing culture, traditional dwelling has an important role as a social and cultural transmitter. It provides concrete data by being planned in parallel with users’ life style and habits, having their own dynamics and components as well as their designs in harmony with nature, environment and the context they exist. Textures of traditional dwelling create a healthy and cozy living environment by means of adaptation to natural conditions, topography, climate, and context; utilization of construction materials found nearby and usage of traditional techniques and forms; and natural isolation of construction materials used. One of the examples of traditional settlements in Anatolia is Kilistra (Gökyurt) settlement of Konya province. Being among the important centers of Christianity in the past, besides having distinctive architecture, culture, natural features, and geographical differences (climate, geological structure, material), Kilistra can also be identified as a traditional settlement consisting of family, religious and economic structures as well as cultural interaction. The foundation of this study is the traditional residential texture of Kilistra with its unique features. The objective of this study is to assess the conformity of traditional residential texture of Kilistra with present topography, climatic data, and geographical values within the context of human scale construction, usage of green space, indigenous construction materials, construction form, building envelope, and space organization in housing.

Keywords: traditional residential architecture, Kilistra, Anatolia, Konya

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56 The Influence of Architectural-Planning Structure of Cities on Their Sustainable Development

Authors: M. Kashiripoor

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Existing indicators for sustainable urban development do not identify the features of cities’ planning structures and their architecture. Iranian city has special relevance problem of assessing the conformity of their planning and development of the concept of sustainable development. Based on theoretical sources, the author concludes that, despite the existence of common indicators for sustainable development of settlements, specialized evaluation criteria city structure planning has not been developed. He is trying to fill this gap and put forward a system of indicators characterizing the level of development of the architectural-planning structure of the city. The proposed system of indicators is designed based on technical and economic urban standard indicators from different countries. Alternative designing systems and requirements of modern rating systems like LEED-ND comprise a criterion for evaluation of urban structures in accordance with principles of "Green" building and New Urbanism. Urban development trends are close in spirit of sustainable development and developed under its influence. The study allowed concluding that a system of indicators to identify the relevant architectural-planning structure of the city, requirements of sustainable development, should be adapted to the conditions of each country, particularly in Iran. The article attempts typology proposed indicators, which are presented in tabular form and are divided into two types: planning and spatial. This article discusses the known indicators of sustainable development and proposed specific system of indicators characterizing the level of development of architectural-planning structure of the city. This article examines indicators for evaluating level of city' planning structure development. The proposed system of indicators is derived from the urban planning standards and rating systems such as LEED-ND, BREEAM Community and CASBEE-UD.

Keywords: architectural-planning structure of cities, urban planning indicators, urban space indicators, urban development

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55 Comparative Analysis of Glycated Hemoglobin (hba1c) Between HPLC and Immunoturbidimetry Method in Type II Diabetes Mellitus Patient

Authors: Intanri Kurniati, Raja Iqbal Mulya Harahap, Agustyas Tjiptaningrum, Reni Zuraida

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Background: Diabetes mellitus is still increasing and has become a health and social burden in the world. It is known that glycation among various proteins is increased in diabetic patients compared with non-diabetic subjects. Some of these glycated proteins are suggested to be involved in the development and progression of chronic diabetic complications. Among these glycated proteins, glycated hemoglobin (HbA1C) is commonly used as the gold standard index of glycemic control in the clinical setting. HbA1C testing has some methods, and the most commonly used is immunoturbidimetry. This research aimed to compare the HbA1c level between immunoturbidimetry and HbA1C level in T2DM patients. Methods: This research involves 77 patients from Abd Muluk Hospital Bandar Lampung; the patient was asked for consent in this research, then underwent phlebotomy to be tested for HbA1C; the sample was then examined for HbA1C with Turbidimetric Inhibition Immunoassay (TINIA) and High-Performance Liquid Chromatography (HPLC) method. Result: Mean± SD of the samples with the TINIA method was 9.2±1,2; meanwhile, the level HbA1C with the HPLC method is 9.6±1,2. The t-test showed no significant difference between the group subjects. (p<0.05). It was proposed that the two methods have high suitability in testing, and both are eligibly used for the patient. Discussion: There was no significant difference among research subjects, indicating that the high conformity of the two methods is suitable to be used for monitoring patients clinically. Conclusion: There is increasing in HbA1C level in a patient with T2DM measured with HPLC and or Turbidimetric Inhibition Immunoassay (TINIA) method, and there were no significant differences among those methods.

Keywords: diabetes mellitus, glycated albumin, HbA1C, HPLC, immunoturbidimetry

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54 Accumulation of PM10 and Associated Metals Due to Opencast Coal Mining Activities and Their Impact on Human Health

Authors: Arundhuti Devi, Gitumani Devi, Krishna G. Bhattacharyya

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The goal of this study was to assess the characteristics of the airborne dust created by opencast coal mining and its relation to population hospitalization risk for skin and lung diseases in Margherita Coalfield, Assam, India. Air samples were collected for 24 h in three 8-h periods. For the collection of particulate matter (PM10) and total suspended particulate matter (SPM) samples, respiratory dust samplers with glass microfiber filter papers were used. PM10 was analyzed for Cu, Cd, Cr, Mn, Zn, Ni, Fe and Pb with Flame Atomic Absorption Spectrophotometer (FAAS). SPM and PM10 concentrations were respectively found to be as high as 1,035 and 265.85 μg/m³ in work zone air. The concentration of metals associated with PM10 showed values higher than the permissible limits. It was observed that the average concentrations of the metals Fe, Pb, Ni, Zn, and Cu were very high during the winter month of December, those of Cd and Cr were high during the month of May and Mn was high during February. The morphology of the particles studied with scanning electron microscopy (SEM) gave significant results. Due to opencast coal mining, the air in the work zone, as well as the general ambient air, was found to be highly polluted with respect to dust. More than 8000 patient records maintained by the hospital authority were collected from three hospitals in the area. The highest percentage of people suffering from lung diseases are found in Margherita Civil Hospital (~26.77%) whereas most people suffering from skin diseases reported for treatment in the ESIC hospital (47.47%). Both PM10 and SPM were alarmingly high, and the results were in conformity with the high incidence of lung and other respiratory diseases in the study area.

Keywords: heavy metals, open cast coal mining, PM10, respiratory diseases

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53 Unshackled Slaves: An Analysis of the Adjudication of Degrading Conditions of Work by Brazilian Labour Courts

Authors: Aline F. C. Pereira

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In recent years, modern slavery has increasingly gathered attention in scholarly discussions and policy debates. Whereas the mainstream studies focus on forced labour and trafficking, little attention is paid to other forms of exploitation, such as degrading conditions of work –criminalised in Brazil as an autonomous type of slavery since 2003. This paper aims to bridge this gap. It adopts a mixed method that comprises both qualitative and quantitative analysis, to investigate the adjudication of 164 cases of degrading conditions of work by Brazilian labour courts. The research discloses an ungrounded reluctance to apply the domestic legal framework, as in most of the cases degrading conditions of work are not recognised as contemporary slavery, despite the law. In some cases, not even situations described as subhuman and degrading of human dignity were framed as slavery. The analysis also suggests that, as in chattel times, lack of freedom and subjection remain relevant in the legal characterisation of slave labour. The examination has further unraveled a phenomenon absent in previous studies: normalisation of precarity. By depicting precarity as natural and inevitable in rural areas, labour courts ensure conformity to the status quo and reduce the likelihood of resistance by victims. Moreover, compensations afforded to urban workers are higher than granted to rural employees, which seems to place human beings in hierarchical categories -a trace of colonialism. In sum, the findings challenge the worldwide spread assumption that Brazil addresses slavery efficiently. Conversely, the Brazilian Labour Judiciary seems to remain subservient to a colonial perspective of slavery, legitimising, and sanctioning abusive practices.

Keywords: adjudication, contemporary slavery, degrading conditions of work, normalisation of precarity

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52 An Investigation of Item Bias in Free Boarding and Scholarship Examination in Turkey

Authors: Yeşim Özer Özkan, Fatma Büşra Fincan

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Biased sample is a regression of an observation, design process and all of the specifications lead to tendency of a side or the situation of leaving from the objectivity. It is expected that, test items are answered by the students who come from different social groups and the same ability not to be different from each other. The importance of the expectation increases especially during student selection and placement examinations. For example, all of the test items should not be beneficial for just a male or female group. The aim of the research is an investigation of item bias whether or not the exam included in 2014 free boarding and scholarship examination in terms of gender variable. Data which belong to 5th, 6th, and 7th grade the secondary education students were obtained by the General Directorate of Measurement, Evaluation and Examination Services in Turkey. 20% students were selected randomly within 192090 students. Based on 38418 students’ exam paper were examined for determination item bias. Winsteps 3.8.1 package program was used to determine bias in analysis of data, according to Rasch Model in respect to gender variable. Mathematics items tests were examined in terms of gender bias. Firstly, confirmatory factor analysis was applied twenty-five math questions. After that, NFI, TLI, CFI, IFI, RFI, GFI, RMSEA, and SRMR were examined in order to be validity and values of goodness of fit. Modification index values of confirmatory factor analysis were examined and then some of the items were omitted because these items gave an error in terms of model conformity and conceptual. The analysis shows that in 2014 free boarding and scholarship examination exam does not include bias. This is an indication of the gender of the examination to be made in favor of or against different groups of students.

Keywords: gender, item bias, placement test, Rasch model

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51 A Framework for Auditing Multilevel Models Using Explainability Methods

Authors: Debarati Bhaumik, Diptish Dey

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Multilevel models, increasingly deployed in industries such as insurance, food production, and entertainment within functions such as marketing and supply chain management, need to be transparent and ethical. Applications usually result in binary classification within groups or hierarchies based on a set of input features. Using open-source datasets, we demonstrate that popular explainability methods, such as SHAP and LIME, consistently underperform inaccuracy when interpreting these models. They fail to predict the order of feature importance, the magnitudes, and occasionally even the nature of the feature contribution (negative versus positive contribution to the outcome). Besides accuracy, the computational intractability of SHAP for binomial classification is a cause of concern. For transparent and ethical applications of these hierarchical statistical models, sound audit frameworks need to be developed. In this paper, we propose an audit framework for technical assessment of multilevel regression models focusing on three aspects: (i) model assumptions & statistical properties, (ii) model transparency using different explainability methods, and (iii) discrimination assessment. To this end, we undertake a quantitative approach and compare intrinsic model methods with SHAP and LIME. The framework comprises a shortlist of KPIs, such as PoCE (Percentage of Correct Explanations) and MDG (Mean Discriminatory Gap) per feature, for each of these three aspects. A traffic light risk assessment method is furthermore coupled to these KPIs. The audit framework will assist regulatory bodies in performing conformity assessments of AI systems using multilevel binomial classification models at businesses. It will also benefit businesses deploying multilevel models to be future-proof and aligned with the European Commission’s proposed Regulation on Artificial Intelligence.

Keywords: audit, multilevel model, model transparency, model explainability, discrimination, ethics

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50 Musharakah Mutanaqisah Partnership as a Tool for House Financing, Its Sustainability and Issues

Authors: Imran Mehboob Shaikh, Kamaruzaman Noordin

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Musharakah Mutanaqisah or Diminishing Partnership is a derivative of Musharakah contract, which is used by Islamic banks for housing finance facility. Most of the banks offer housing finance based on the concept of Musharakah Mutanaqisah, apart from few which still offer housing finance using BBA, Tawarruq (commodity Murabahah) and Istisna. This research attempts to compare the practice of DP housing finance offered in Malaysia. This paper will further look into challenges in Musharakah Mutanaqisah practice and its sustainability as a mortgage product. In practice there are certain issues related to Musharakah Mutanaqisah also known as Musharakah al Muntaiah bi tamlik, widely accepted and mostly used for housing finance by the Islamic banks. In Malaysia, it is in transforming stage from Bay bithamman Ajil, which is mostly used for housing finance in ASEAN region i.e., Malaysia, Indonesia and Brunei. In order to conduct this study, a discussion was carried out with few researchers who had worked on the topic previously and some Islamic bank officers attached to a full-fledged Islamic bank in Malaysia. Apart from that previous literature on Musharakah Mutanaqisah was also reviewed and various books, as well as online data, was considered for this study, and websites of different Islamic banks with information for Diminishing partnership, home financing were retrieved. This paper will highlight issues surrounding Diminishing Partnership contract and its conformity to Maqasid al Shariah (objectives of Shariah). Diminishing Partnership is widely accepted in different parts of the world and is mostly used for housing finance. The future prospect of DP is believed to be affirmative. As the product is a better substitute for BBA and most of the Islamic banks around the world have utilized their housing portfolio using the contract but at the same time, there are certain issues that need to be overcome. Even though Islamic banks are striving to sustain and compete the conventional banks but securing the customers from Gharar and other issues should be the primary objective of Islamic financial institutions.

Keywords: BBA, home financing, musharakah mutanaqisah, tawarruq

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49 Close-Range Remote Sensing Techniques for Analyzing Rock Discontinuity Properties

Authors: Sina Fatolahzadeh, Sergio A. Sepúlveda

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This paper presents advanced developments in close-range, terrestrial remote sensing techniques to enhance the characterization of rock masses. The study integrates two state-of-the-art laser-scanning technologies, the HandySCAN and GeoSLAM laser scanners, to extract high-resolution geospatial data for rock mass analysis. These instruments offer high accuracy, precision, low acquisition time, and high efficiency in capturing intricate geological features in small to medium size outcrops and slope cuts. Using the HandySCAN and GeoSLAM laser scanners facilitates real-time, three-dimensional mapping of rock surfaces, enabling comprehensive assessments of rock mass characteristics. The collected data provide valuable insights into structural complexities, surface roughness, and discontinuity patterns, which are essential for geological and geotechnical analyses. The synergy of these advanced remote sensing technologies contributes to a more precise and straightforward understanding of rock mass behavior. In this case, the main parameters of RQD, joint spacing, persistence, aperture, roughness, infill, weathering, water condition, and joint orientation in a slope cut along the Sea-to-Sky Highway, BC, were remotely analyzed to calculate and evaluate the Rock Mass Rating (RMR) and Geological Strength Index (GSI) classification systems. Automatic and manual analyses of the acquired data are then compared with field measurements. The results show the usefulness of the proposed remote sensing methods and their appropriate conformity with the actual field data.

Keywords: remote sensing, rock mechanics, rock engineering, slope stability, discontinuity properties

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48 Reconstruction of the 'Bakla' as an Identity

Authors: Oscar H. Malaco Jr.

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Homosexuality has been adapted as the universal concept that defines the deviations from the heteronormative parameters of society. Sexual orientation and gender identities have been used in a concretely separate manner the same way as the dynamics between man and woman, male and female, gender and sex operate. These terms are all products of human beings’ utilization of language. Language has proven its power to define and determine the status and the categories of the subjects in society. This tool developed by human beings provides a definition of their own specific cultural community and their individual selves that either claim or oppugn their space in the social hierarchy. The label ‘bakla’ is reasoned as an identity which is a reaction to the spectral disposition of gender and sexuality in the Philippine society. To expose the Filipino constitutes of bakla is the major attempt of this study. Through the methods of Sikolohiyang Pilipino (Filipino Psychology), namely Pagtatanung-tanong (asking questions) and Pakikipagkuwentuhan (story-telling), the utterances of the bakla were gathered and analyzed in a rhetorical and ideological manner. Furthermore, the Dramatistic Pentad of Kenneth Burke was adapted as a methodology and also utilized as a perspective of analysis. The results suggest that the bakla as an identity carries the hurdles of class. The performativity of the bakla is proven to be a cycle propelled by their guilt to be identified and recognized as subjects in a society where heteronormative power contests their gender and sexual expressions as relatively aberrational to the binary gender and sexual roles. The labels, hence, are potent structures that control the disposition of the bakla in the society, reflecting an aspect of the disposition of Filipino identities. After all, performing kabaklaan in the Philippine society is interplay between resistance and conformity to the hegemonic dominions as a result of imperial attempts to universalize the concept of homosexuality between and among distant cultural communities.

Keywords: gender identity, sexual orientation, rhetoric, performativity

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47 The Role of Universities in Saudi Arabia in Environmental Awareness

Authors: Hamad Albadr

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With the growth that has occurred in the orientation of universities from liability cognitive and maintain the culture of the community to liability functional creating graduates to work according to the needs of the community development; representing the university in today's world, the prime mover of the wheel of development in the community and find appropriate solutions to the problems they are facing and adapt to the demands of the changing environment. This paper deals with the role of Saudi universities as institutions, government agencies, non-governmental organizations and the extent of its responsibility to the environmental awareness of the community members in various segments, where it will use the research methodology descriptive and analytical, to gather information, data and analysis answers the study sample consisting of 1500 people from the staff of the Saudi universities: The members of the faculty, and members of the administrative and technical bodies, and current students, 500 of them are responsible for employment in the labor sector and graduates. Where will review the paper to identify the extent to which the objectives of the academic programs in Saudi universities to the needs of the community, and the extent to which the course content submitted to the characteristics of the local environment for the community and how he benefited them to ensure its conformity with the changing needs of society, and how to address the research presented in academic programs to the needs of society and its problems , and the extent to which graduate students to deal enough of social responsibility and commitment to community service and the preservation of the environment, and the availability of a clear policy to serve the community with the academic programs, and how to encourage faculty, staff and students to participate in community service. And the availability of counseling services for school students for vocational guidance, scientific, environmental, and the contribution of Academic Programs publishes scientific and technical culture and the environmental community members.

Keywords: universities in Saudi Arabia, environmental awareness, academic programs, environmental community

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46 Liability Aspects Related to Genetically Modified Food under the Food Safety Legislation in India

Authors: S. K. Balashanmugam, Padmavati Manchikanti, S. R. Subramanian

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The question of legal liability over injury arising out of the import and the introduction of GM food emerges as a crucial issue confronting to promote GM food and its derivatives. There is a greater possibility of commercialized GM food from the exporting country to enter importing country where status of approval shall not be same. This necessitates the importance of fixing a liability mechanism to discuss the damage, if any, occurs at the level of transboundary movement or at the market. There was a widespread consensus to develop the Cartagena Protocol on Biosafety and to give for a dedicated regime on liability and redress in the form of Nagoya Kuala Lumpur Supplementary Protocol on the Liability and Redress (‘N-KL Protocol’) at the international context. The national legal frameworks based on this protocol are not adequately established in the prevailing food legislations of the developing countries. The developing economy like India is willing to import GM food and its derivatives after the successful commercialization of Bt Cotton in 2002. As a party to the N-KL Protocol, it is indispensable for India to formulate a legal framework and to discuss safety, liability, and regulatory issues surrounding GM foods in conformity to the provisions of the Protocol. The liability mechanism is also important in the case where the risk assessment and risk management is still in implementing stage. Moreover, the country is facing GM infiltration issues with its neighbors Bangladesh. As a precautionary approach, there is a need to formulate rules and procedure of legal liability to discuss any kind of damage occurs at transboundary trade. In this context, the proposed work will attempt to analyze the liability regime in the existing Food Safety and Standards Act, 2006 from the applicability and domestic compliance and to suggest legal and policy options for regulatory authorities.

Keywords: commercialization, food safety, FSSAI, genetically modified foods, India, liability

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45 Dosimetric Comparison of Conventional Optimization Methods with Inverse Planning Simulated Annealing Technique

Authors: Shraddha Srivastava, N. K. Painuly, S. P. Mishra, Navin Singh, Muhsin Punchankandy, Kirti Srivastava, M. L. B. Bhatt

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Various optimization methods used in interstitial brachytherapy are based on dwell positions and dwell weights alteration to produce dose distribution based on the implant geometry. Since these optimization schemes are not anatomy based, they could lead to deviations from the desired plan. This study was henceforth carried out to compare anatomy-based Inverse Planning Simulated Annealing (IPSA) optimization technique with graphical and geometrical optimization methods in interstitial high dose rate brachytherapy planning of cervical carcinoma. Six patients with 12 CT data sets of MUPIT implants in HDR brachytherapy of cervical cancer were prospectively studied. HR-CTV and organs at risk (OARs) were contoured in Oncentra treatment planning system (TPS) using GYN GEC-ESTRO guidelines on cervical carcinoma. Three sets of plans were generated for each fraction using IPSA, graphical optimization (GrOPT) and geometrical optimization (GOPT) methods. All patients were treated to a dose of 20 Gy in 2 fractions. The main objective was to cover at least 95% of HR-CTV with 100% of the prescribed dose (V100 ≥ 95% of HR-CTV). IPSA, GrOPT, and GOPT based plans were compared in terms of target coverage, OAR doses, homogeneity index (HI) and conformity index (COIN) using dose-volume histogram (DVH). Target volume coverage (mean V100) was found to be 93.980.87%, 91.341.02% and 85.052.84% for IPSA, GrOPT and GOPT plans respectively. Mean D90 (minimum dose received by 90% of HR-CTV) values for IPSA, GrOPT and GOPT plans were 10.19 ± 1.07 Gy, 10.17 ± 0.12 Gy and 7.99 ± 1.0 Gy respectively, while D100 (minimum dose received by 100% volume of HR-CTV) for IPSA, GrOPT and GOPT plans was 6.55 ± 0.85 Gy, 6.55 ± 0.65 Gy, 4.73 ± 0.14 Gy respectively. IPSA plans resulted in lower doses to the bladder (D₂

Keywords: cervical cancer, HDR brachytherapy, IPSA, MUPIT

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44 Constitutional Identity: The Connection between National Constitutions and EU Law

Authors: Norbert Tribl

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European contemporary scientific public opinion considers the concept of constitutional identity as a highlighted issue. Some scholars interpret the matter as the manifestation of a conflict of Europe. Nevertheless, constitutional identity is a bridge between the Member States and the EU rather than a river that will wash away the achievements of the integration. In accordance with the opinion of the author, the main problem of constitutional identity in Europe is the undetermined nature: the exact concept of constitutional identity has not been defined until now. However, this should be the first step to understand and use identity as a legal institution. Having regard to this undetermined nature, the legal-theoretical examination of constitutional identity is the main purpose of this study. The concept of constitutional identity appears in the Anglo-Saxon legal systems by a different approach than in the supranational system of European Integration. While the interpretation of legal institutions in conformity with the constitution is understood under it, the European concept is applied when possible conflicts arise between the legal system of the European supranational space and certain provisions of the national constitutions of the member states. The European concept of constitutional identity intends to offer input in determining the nature of the relationship between the constitutional provisions of the member states and the legal acts of the EU integration. In the EU system of multilevel constitutionalism, a long-standing central debate on integration surrounds the conflict between EU legal acts and the constitutional provisions of the member states. In spite of the fact that the Court of Justice of the European Union stated in Costa v. E.N.E.L. that the member states cannot refer to the provisions of their respective national constitutions against the integration. Based on the experience of more than 50 years since the above decision, and also in light of the Treaty of Lisbon, we now can clearly see that EU law has itself identified an obligation for the EU to protect the fundamental constitutional features of the Member States under Article 4 (2) of Treaty on European Union, by respecting the national identities of member states. In other words, the European concept intends to offer input for the determination of the nature of the relationship between the constitutional provisions of the member states and the legal acts of the EU integration.

Keywords: constitutional identity, EU law, European Integration, supranationalism

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43 Islam and Globalization: Accommodation or Containment of One by the Other

Authors: Mohammed Isah Shehu

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This paper examined the context of globalization and Islam and accommodation or containment of one by the other. The paper is born out of the misconception and misunderstanding among many people that globalization is purely Western, anti-Islam and that Islam, globalization and Islam are diametrically opposed as such have no places for accommodating each other. The study used secondary sources to gather data. The study found that from its origin, Islam is in the whole context, a globalized religion and the contemporary globalization is already contained by Islam; that while contemporary globalization is centered on Western world, values and preferences (Western civilization, information and communication technology, free markets, trade and investments); some of the major foundation works that are aiding globalization were originally handiworks of past great Muslims (Islamic civilizations, Order of Algebra, tools of Navigation, Calligraphy, Medicine, Astronomy et cetera) whose major values are not Islamic; with globalization the Muslims have greater opportunities of spreading of Islam and practicing it in a most conducive atmosphere, easy and fast linkage with their fellow Muslim brothers wherever they may be; easier and freer world of trade and have the best opportunities to most things. The study however observed that Western contemporary globalization poses threats to religions such as those of globalization of immorality, injustice, trade with anti-Islamic terms and conditions, internationalized crime et cetera. Muslims would have to avoid or be cautious of many things for Islam is a complete religion that has what is forbidden and allowed (halaal and haramm) based on principles of (Shariah, justice to all, humanity and compassion, obedience to and seeking Allah’s pleasure); to Muslims, Contemporary globalization has to be in conformity with original provisions of Islam. The study recommended that Muslims must rise up in seeking knowledge on Islam and all other fields, further intellectual explorations of works by Muslim scholars/thinkers so that any advancement in globalization would be properly domesticated within Islam for the Muslims to make optimum use of any advancement to the benefit of Islam.

Keywords: accommodation, containment, Islam, globalization

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42 The Online Power of Values: Adolescents’ Values as Predicting Factors of Their Online Bystanders’ Behavior While Witnessing Cyberbullying

Authors: Sharon Cayzer-Haller, Shir Ginosar-Yaari, Ariel Knafo-Noam

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The 21st century emerged as the digital century, and it is marked by a wide range of technological developments and changes, followed by potential changes in human communication skills. This technological revolution has changed human means of communication in many different ways: children and adolescents are spending much of their time in front of screens, participating in all sorts of online activities (even more so since the outbreak of COVID-19). The current study focuses on the role of values in adolescents' online bystanders' behavior. Values are cognitive, abstract representations of desirable goals that motivate behavior, and we hypothesized finding significant associations between specific values and differential online bystanders' feelings and behavior. Data was collected through online questionnaires that measured the participants' values, using Schwartz's short version of the Portrait Values Questionnaire (Schwartz, 2012). Participants’ online behavior was assessed in a questionnaire addressing reactions to situations of cyber shaming and cyberbullying, and specifically positive feelings and pro-social behavior (e.g., more supportive reactions) toward the victims, as opposed to different offensive behavioral reactions (such as laughing at the victim or ignoring the situation). Participants were recruited with a commercial research panel company, and 308 Israeli adolescents' values and online behavior were examined (mean age 15.2). As hypothesized, results show significant associations between self-transcendence values (universalism and benevolence) and conservation values (conformity, tradition, and security). These two groups of values were positively correlated with pro-social bystanders' feelings and behavior. On the opposite side of the values scale, the value of power was negatively associated with the participants' pro-social behavior, and positively associated with offensive behavioral reactions. Further research is needed, but we conclude that values serve as crucial guiding factors in directing adolescents' online feelings and behavior.

Keywords: adolescents, values, cyberbullying, online behavior, power

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41 Dosimetric Dependence on the Collimator Angle in Prostate Volumetric Modulated Arc Therapy

Authors: Muhammad Isa Khan, Jalil Ur Rehman, Muhammad Afzal Khan Rao, James Chow

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Purpose: This study investigates the dose-volume variations in planning target volume (PTV) and organs-at-risk (OARs) using different collimator angles for smart arc prostate volumetric modulated arc therapy (VMAT). Awareness of the collimator angle for PTV and OARs sparing is essential for the planner because optimization contains numerous treatment constraints producing a complex, unstable and computationally challenging problem throughout its examination of an optimal plan in a rational time. Materials and Methods: Single arc VMAT plans at different collimator angles varied systematically (0°-90°) were performed on a Harold phantom and a new treatment plan is optimized for each collimator angle. We analyzed the conformity index (CI), homogeneity index (HI), gradient index (GI), monitor units (MUs), dose-volume histogram, mean and maximum doses to PTV. We also explored OARs (e.g. bladder, rectum and femoral heads), dose-volume criteria in the treatment plan (e.g. D30%, D50%, V30Gy and V38Gy of bladder and rectum; D5%,V14Gy and V22Gy of femoral heads), dose-volume histogram, mean and maximum doses for smart arc VMAT at different collimator angles. Results: There was no significance difference found in VMAT optimization at all studied collimator angles. However, if 0.5% accuracy is concerned then collimator angle = 45° provides higher CI and lower HI. Collimator angle = 15° also provides lower HI values like collimator angle 45°. It is seen that collimator angle = 75° is established as a good for rectum and right femur sparing. Collimator angle = 90° and collimator angle = 30° were found good for rectum and left femur sparing respectively. The PTV dose coverage statistics for each plan are comparatively independent of the collimator angles. Conclusion: It is concluded that this study will help the planner to have freedom to choose any collimator angle from (0°-90°) for PTV coverage and select a suitable collimator angle to spare OARs.

Keywords: VMAT, dose-volume histogram, collimator angle, organs-at-risk

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40 The Effect of Technology on Legal Securities and Privacy Issues

Authors: Nancy Samuel Reyad Farhan

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even though international crook law has grown considerably inside the ultimate decades, it still remains fragmented and lacks doctrinal cohesiveness. Its idea is defined within the doctrine as pretty disputable. there is no concrete definition of the term. in the home doctrine, the hassle of crook law troubles that rise up within the worldwide setting, and international troubles that get up in the national crook regulation, is underdeveloped each theoretically and nearly. To the exceptional of writer’s know-how, there aren't any studies describing worldwide elements of crook law in a complete way, taking a more expansive view of the difficulty. This paper provides consequences of a part of the doctoral studies, assignment a theoretical framework of the worldwide crook law. It ambitions at checking out the present terminology on international components of criminal law. It demonstrates differences among the notions of global crook regulation, criminal regulation international and law worldwide crook. It confronts the belief of crook regulation with associated disciplines and indicates their interplay. It specifies the scope of international criminal regulation. It diagnoses the contemporary criminal framework of global components of criminal regulation, referring to each crook law issues that rise up inside the international setting, and international problems that rise up within the context of national criminal law. ultimately, de lege lata postulates had been formulated and route of modifications in global criminal law turned into proposed. The followed studies hypothesis assumed that the belief of international criminal regulation became inconsistent, not understood uniformly, and there has been no conformity as to its location inside the system of regulation, objective and subjective scopes, while the domestic doctrine did not correspond with international requirements and differed from the global doctrine. applied research strategies covered inter alia a dogmatic and legal technique, an analytical technique, a comparative approach, in addition to desk studies.

Keywords: social networks privacy issues, social networks security issues, social networks privacy precautions measures, social networks security precautions measures

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39 Comparison of Stereotactic Body Radiation Therapy Virtual Treatment Plans Obtained With Different Collimators in the Cyberknife System in Partial Breast Irradiation: A Retrospective Study

Authors: Öznur Saribaş, Si̇bel Kahraman Çeti̇ntaş

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It is aimed to compare target volume and critical organ doses by using CyberKnife (CK) in accelerated partial breast irradiation (APBI) in patients with early stage breast cancer. Three different virtual plans were made for Iris, fixed and multi-leaf collimator (MLC) for 5 patients who received radiotherapy in the CyberKnife system. CyberKnife virtual plans were created, with 6 Gy per day totaling 30 Gy. Dosimetric parameters for the three collimators were analyzed according to the restrictions in the NSABP-39/RTOG 0413 protocol. The plans ensured critical organs were protected and GTV received 95 % of the prescribed dose. The prescribed dose was defined by the isodose curve of a minimum of 80. Homogeneity index (HI), conformity index (CI), treatment time (min), monitor unit (MU) and doses taken by critical organs were compared. As a result of the comparison of the plans, a significant difference was found for the duration of treatment, MU. However, no significant difference was found for HI, CI. V30 and V15 values of the ipsi-lateral breast were found in the lowest MLC. There was no significant difference between Dmax values for lung and heart. However, the mean MU and duration of treatment were found in the lowest MLC. As a result, the target volume received the desired dose in each collimator. The contralateral breast and contralateral lung doses were the lowest in the Iris. Fixed collimator was found to be more suitable for cardiac doses. But these values did not make a significant difference. The use of fixed collimators may cause difficulties in clinical applications due to the long treatment time. The choice of collimator in breast SBRT applications with CyberKnife may vary depending on tumor size, proximity to critical organs and tumor localization.

Keywords: APBI, CyberKnife, early stage breast cancer, radiotherapy.

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