Search results for: international firms

Authors: Enkelejda Koka, Denard Veshi

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Since 2011, in the name of ‘humanitarianism’ and deaths in the Mediterranean Sea, the legal and political justification delivered by Greece to manage the refugee crisis is pre-emptive interception. Although part of the EU, Greece adopted its own strategy. These practices have also created high risks for migrants generally resulting in non-rescue episodes and push-back practices having lethal consequences to the life of the irregular migrant. Thus, this article provides an analysis of the Greek ‘compassionate border work’ policy, a practice known as push-back. It is argued that these push-back practices violate international obligations, notably the ‘right to life’, the ‘duty to search and rescue’, the prohibition of inhuman or degrading treatment or punishment and the principle of non-refoulement.

Keywords: Greece, migrants, push-back policy, violation of international law

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Authors: Denis Ushakov

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Cities are the main actors of global production and trade, and dominant share of international business activity is now concentrating within a frame of global urban net. This trend transforms mechanisms and patterns of market economy institutes’ (such as competition, division of labor, international movement of capital and labor force) functioning; stimulates an appearance of new economical (development of rural areas), social (urbanization) and political (political and economical unity of the big countries) problems. All these reasons identified relevance and importance of purpose of this study – to consider a modern role of cities’ business systems in the global economy, to identify sources for global urban competitive advantages, to clear inter-cities economic relationships and patterns of cities’ positioning within a frame of global net.

Keywords: globalization, urban business system, global city, transnationalization, networking

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Authors: Zeynep Yazicioglu

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Project development is a complex process where many stakeholders work together. Employers and main contractors are the base stakeholders, whereas designers, engineers, sub-contractors, suppliers, supervisors, and consultants are other stakeholders. A combination of the complexity of the building process with a large number of stakeholders often leads to time and cost overruns and irregular resource utilization. Failure to comply with the work schedule and inefficient use of resources in the construction processes indicate that it is necessary to accelerate production and increase productivity. The development of computer software called Building Information Modeling, abbreviated as BIM, is a major technological breakthrough in this area. The use of BIM enables architectural, structural, mechanical, and electrical projects to be drawn in coordination. BIM is a tool that should be considered by every stakeholder with the opportunities it offers, such as minimizing construction errors, reducing construction time, forecasting, and determination of the final construction cost. It is a process spreading over the years, enabling all stakeholders associated with the project and construction to use it. The main goal of this paper is to explore the problems associated with the adoption of BIM in multi-stakeholder projects. The paper is a conceptual study, summarizing the author’s practical experience with design offices and construction firms working with BIM. In the transition period to BIM, three of the challenges will be examined in this paper: 1. The compatibility of supplier companies with BIM, 2. The need for two-dimensional drawings, 3. Contractual issues related to BIM. The paper reviews the literature on BIM usage and reviews the challenges in the transition stage to BIM. Even on an international scale, the supplier that can work in harmony with BIM is not very common, which means that BIM's transition is continuing. In parallel, employers, local approval authorities, and material suppliers still need a 2-D drawing. In the BIM environment, different stakeholders can work on the same project simultaneously, giving rise to design ownership issues. Practical applications and problems encountered are also discussed, providing a number of suggestions for the future.

Keywords: BIM opportunities, collaboration, contract issues about BIM, stakeholders of project

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Authors: Katarina Živković, Ivana Joksimović

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Many different chemicals may occur in drinking water and cause significant human health risks after prolonged periods of exposure. In particular concern are contaminants that have cumulative toxic properties, such as heavy metals. This investigation was done to clarify concerns about chemical quality and safety of drinking tap water in Podgorica. For comparison, all available natural bottled water on Montenegrin market were bought. All samples (bottled water and tap water from Podgorica) were analyzed using ICP –OES on contents of Al, Cd, Pb, Cu, Zn,Cr, Fe, As and Mn. All results compared with the maximum concentration levels allowed by international standards and World Health Organization (WHO) guidelines. The results of analysis showed that all trace of heavy metals were very low and in same time below MCL according to WHO and International standard.

Keywords: inductively coupled plasma - optical emission spectrometry (ICP-OES), Montenegro (Podgorica), natural bottled water, tap water , trace of heavy metal

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Authors: Asif Iqbal

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Working capital management has its effect on liquidity as well as on profitability of a firm. In this research we have selected a sample of 100 respondents whose firms are listed on Karachi stock exchange. We have studied the effect of different variable s of working capital management. We find that organizations throughout the world as well as in Pakistan have to give immense recognition to the working capital management as it is an effective thing from their long term perspective especially to their shareholders to have a firm confidence over the companies for investment purpose.

Keywords: working capital management, Karachi stock exchange, shareholders, capital management

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Authors: David Abrahams

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In October 2016 South Africa deposited its ‘instrument of withdrawal’ from the Rome Statute of the International Criminal Court, with the Secretary-General of the United Nations. The Rome Statute is the founding document of the treaty-based International Criminal Court (ICC). The ICC has jurisdiction to hear cases where crimes against humanity, war crimes and genocide have been committed, on the basis of individual criminal responsibility. It is therefore not surprising that one of the ICCs mandates is to ensure that the sufferings, due to gross human rights violations towards the civilian population is, in principle, brought to an end by punishing those individuals responsible, thus providing justice to the victims. The ICC is unable to effectively fulfill its mandate and thus depends, in part on the willingness of states to assist the Court in its functions. This requires states to ratify the Statute and to domesticate its provisions, depending on whether it is a monist or dualist state. South Africa ratified the Statute in November 2000, and domesticated the Statute in 2002 by virtue of the Implementation of the Rome Statute of the International Criminal Court Act 27 of 2002. South Africa thus remains under an obligation to cooperate with the ICC until the final date of withdrawal, which is October 2017. An AU Summit was hosted by South Africa during June 2015. Omar Al-Bashir, whom the prosecutor of the ICC has indicted on two separate occasions, was invited to the summit. South Africa made an agreement with the AU that it will honour its obligations in terms of its Diplomatic and Immunities Privileges Act of 2001, by granting immunity to all heads of state, including that of Sudan. This decision by South Africa has raised a plethora of questions regarding the status and hierarchy of international laws versus regional laws versus domestic laws. In particular, this paper explores whether a state’s international law treaty obligations may be suspended in favour of, firstly, regional peace (thus safeguarding the security of the civilian population against further atrocities and other gross violations of human rights), and secondly, head of state immunity. This paper also reflects on the effectiveness of the trias politca in South Africa in relation the manner in which South African courts have confirmed South Africa’s failure in fulfilling its obligations in terms of the Rome Statute. A secondary question which will also be explored, is whether the Rome Statute is currently an effective tool in dealing with gross violations of human rights, particularly in a regional African context, given the desire by a number of African states currently party to the Statute, to engage in a mass exodus from the Statute. Finally, the paper concludes with a proposal that there can be no justice for victims of gross human rights violations unless states are serious in playing an instrumental role in bringing an end to impunity in Africa, and that withdrawing from the ICC without an alternative, effective system in place, will simply perpetuate impunity.

Keywords: African Union, diplomatic immunity, impunity, international criminal court, South Africa

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Authors: Isa Raquel Alves Soeiro, Cristina Isabel Branco de Sá

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In Portugal, since 2008, there has been a requirement to export the Standard Audit File for Tax Purposes (SAF-T) standard file (in XML format). This file thus gathers tax-relevant information from a company relating to a specific period of taxation. There are two types of SAF-T files that serve different purposes: the SAF-T of revenues and the SAF-T of accounting, which requires taxpayers and accounting firms to invest in order to adapt the accounting programs to the legal requirements. The implementation of the SAF-T accounting file aims to facilitate the collection of relevant tax data by tax inspectors as support of taxpayers' tax returns for the analysis of accounting records or other information with tax relevance (Portaria No. 321-A/2007 of March 26 and Portaria No. 302/2016 of December 2). The main objective of this research project is to verify, through quantitative analysis, what is the cost of compliance of Small and Medium Enterprises (SME) in the district of Leiria in the introduction and implementation of the tax obligation of SAF-T - Standard Audit File for Tax Purposes of accounting. The information was collected through a questionnaire sent to a population of companies selected through the SABI Bureau Van Dijk database in 2020. Based on the responses obtained to the questionnaire, the companies were divided into two groups: Group 1 -companies who are self-employed and whose main activity is accounting services; and Group 2 -companies that do not belong to the accounting sector. In general terms, the conclusion is that there are no statistically significant differences in the costs of complying with the accounting SAF-T between the companies in Group 1 and Group 2 and that, on average, the internal costs of both groups represent the largest component of the total cost of compliance with the accounting SAF-T. The results obtained show that, in both groups, the total costs of complying with the SAF-T of accounting are regressive, which appears to be similar to international studies, although these are related to different tax obligations. Additionally, we verified that the variables volume of business, software used, number of employees, and legal form explain the differences in the costs of complying with accounting SAF-T in the Leiria district SME.

Keywords: compliance costs, SAF-T accounting, SME, Portugal

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Authors: S. Jakšić, B. Žmuk

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The paper investigates the key factors of export dynamics for a set of Central and Southeast European (CSEE) countries in the context of current economic and financial crisis. In order to model the export dynamics a Global Vector Auto Regressive (GVAR) model is defined. As opposed to models which model each country separately, the GVAR combines all country models in a global model which enables obtaining important information on spill-over effects in the context of globalization and rising international linkages. The results of the study indicate that for most of the CSEE countries, exports are mainly driven by domestic shocks, both in the short run and in the long run. This study is the first application of the GVAR model to studying the export dynamics in the CSEE countries and therefore the results of the study present an important empirical contribution.

Keywords: export, GFEVD, global VAR, international trade, weak exogeneity

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Authors: Amin Pashaye Amiri

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Freedom of information, according to which the public has a right to have access to government-held information, is largely considered as a tool for improving transparency and accountability in governments, and as a requirement of self-governance and good governance. So far, more than ninety countries have recognized citizens’ right to have access to public information. This recognition often took place through the adoption of an act referred to as “freedom of information act”, “access to public records act”, and so on. A freedom of information act typically imposes a positive obligation on a government to initially and regularly release certain public information, and also obliges it to provide individuals with information they request. Such an act usually allows governmental bodies to withhold information only when it falls within a limited number of exemptions enumerated in the act such as exemptions for protecting privacy of individuals and protecting national security. Some steps have been taken at the national and international level towards the recognition of freedom of information as a human right. Freedom of information was recognized in a few countries as a part of freedom of expression, and therefore, as a human right. Freedom of information was also recognized by some international bodies as a human right. The Inter-American Court of Human Rights ruled in 2006 that Article 13 of the American Convention on Human Rights, which concerns the human right to freedom of expression, protects the right of all people to request access to government information. The European Court of Human Rights has recently taken a considerable step towards recognizing freedom of information as a human right. However, in spite of the measures that have been taken, public access to government information is not yet widely accepted as an international human right. The paper will consider the degree to which freedom of information has been recognized as a human right, and study the possibility of widespread recognition of such a human right in the future. It will also examine the possible benefits of such recognition for the development of the human right to free expression.

Keywords: freedom of information, freedom of expression, human rights, government information

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Authors: Kisik Song, Sungjoo Lee

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With the growing importance of intangible assets recently, the impact of patent infringement on the business of a company has become more evident. Accordingly, it is essential for firms to estimate the risk of patent infringement risk before developing a technology and create new technology ideas to avoid the risk. Recognizing the needs, several attempts have been made to help develop new technology opportunities and most of them have focused on identifying emerging vacant technologies from patent analysis. In these studies, the IPC (International Patent Classification) system or keywords from text-mining application to patent documents was generally used to define vacant technologies. Unlike those studies, this study adopted F-term, which classifies patent documents according to the technical features of the inventions described in them. Since the technical features are analyzed by various perspectives by F-term, F-term provides more detailed information about technologies compared to IPC while more systematic information compared to keywords. Therefore, if well utilized, it can be a useful guideline to create a new technology idea. Recognizing the potential of F-term, this paper aims to suggest a novel approach to developing new technology ideas to avoid patent infringement based on F-term. For this purpose, we firstly collected data about F-term and then applied text-mining to the descriptions about classification criteria and attributes. From the text-mining results, we could identify other technologies with similar technical features of the existing one, the patented technology. Finally, we compare the technologies and extract the technical features that are commonly used in other technologies but have not been used in the existing one. These features are presented in terms of “purpose”, “function”, “structure”, “material”, “method”, “processing and operation procedure” and “control means” and so are useful for creating new technology ideas that help avoid infringing patent rights of other companies. Theoretically, this is one of the earliest attempts to adopt F-term to patent analysis; the proposed methodology can show how to best take advantage of F-term with the wealth of technical information. In practice, the proposed methodology can be valuable in the ideation process for successful product and service innovation without infringing the patents of other companies.

Keywords: patent infringement, new technology ideas, patent analysis, F-term

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Authors: WenYing Claire Shih, Konstantinos Agrafiotis

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The circular economy has become one of the seven fundamental pillars of Taiwan’s economic development, as this is promulgated by the government. The model of the circular economy, with its fundamental premise of waste elimination, can transform the textile and clothing sectors from major pollutant industries to a much cleaner alternative for a better quality of all citizens’ lives. In a related vein, the notion of the creative economy and more specifically the fashion industry can prompt similar results in terms of jobs and wealth creation. The combining forces of the circular and creative economies and their beneficial output have resulted in the configuration of ethical urban networks which potentially may lead to sources of competitive advantage. All actors involved in the configuration of this urban ethical fashion network from public authorities to private enterprise can bring about positive changes in the urban setting. Preliminary results through action research show that this configuration is an attainable task in terms of circularity by reducing fabric waste produced from local textile mills and through innovative methods of design, production and retail around urban spaces where the network has managed to generate a stream of jobs and financial revenues for all participants. The municipal authorities as the facilitating platform have been of paramount importance in this public-private partnership. In the explorative pilot study conducted about a network of production, consumption in terms of circularity of fashion products, we have experienced a positive disposition. As the network will be fully functional by attracting more participant firms from the textile and clothing sectors, it can be beneficial to Taiwan’s soft power in the region and simultaneously elevate citizens’ awareness on circular methods of fashion production, consumption and disposal which can also lead to the betterment of urban lifestyle and may open export horizons for the firms.

Keywords: the circular economy, the creative economy, ethical urban networks, action research

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Authors: Tamas Bezsenyi, Noemi Katona

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Fighting Human Trafficking is a highly important issue worldwide that states need to deal with in international politics. In the EU combatting human trafficking is emphasized in international policy making and also in the work of international law enforcement, thus in the work of the EUROPOL. While the EU Directive against Human Trafficking prescribes how states should fight this transnational crime and also how victims should be assisted, the EUROPOL focuses on the effective cooperation between national law enforcement agencies. However, despite the aims of the common fight, human trafficking is regulated differently in the punitive law of various nation states. This deeply defines the work and possibilities of national law enforcement organizations. Among the manifold differences in this paper, we focus on the role of regulating asset recovery. We highlight that money, and the regulation and practice how the law enforcement deals with income gained from criminal activities, play essential role in combatting human trafficking. While doing research on the investigation of transnational human trafficking by the Hungarian Law Enforcement Agencies, we have found that the unfortunate regulation of asset recovery determines the lower effectiveness of eliminating criminal organizations. While i.e. in the Netherlands confiscation of property takes place in an early stage of the criminal procedure, in Hungary it can be conducted only if money laundering is also assumed. Our presentation builds on the comparison of criminal procedures which we analyse based on criminal files and interviews with coworkers of the National Bureau of Investigation.

Keywords: human trafficking, law enforcement, asset recovery, organized crime

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Authors: Y. Yılmaz, C. Ünal, A. Dursun

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Distribution channels play significant role for hotels. Direct and indirect selling options of hotel rooms have been increased especially with the help of new technologies, i.e. hotel’s own web sites and online booking sites. Although these options emerged as tools for diversifying the distribution channels, vast number of hotels -mostly resort hotels- is still heavily dependent upon international tour operators when selling their products. On the other hand, hotel sector is so vulnerable against crises. Economic, political or any other crisis can affect hotels very badly and so it is critical to have the right balance of distribution channel to avoid the adverse impacts of a crisis. In this study, it is aimed to search the impacts of a general crisis on the selling prices of hotels which have different weights of distribution channels. The study was done in Turkey where various crises occurred in 2015 and 2016 which had great negative impacts on Turkish tourism and led enormous occupancy rate and selling price reductions. 112 upscale resort hotel in Antalya, which is the most popular tourism destination of Turkey, joined to the research. According to the results, hotels with high dependency to international tour operators are more forced to reduce their room prices in crisis time compared to the ones which use their own web sites more. It was also found that the decline in room prices is limited for hotels which are working with national tour operators and travel agencies in crisis time.

Keywords: marketing channels, crisis, hotel, international tour operators, online travel agencies

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Authors: Robert Lindner

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In recent years a multitude of international efforts, including the United Nations’ aspirational 2030 Agenda for Sustainable Development, provided a new momentum to facilitate energy access and rural electrification projects to combat energy poverty in developing states in Asia. Rural electrification projects promise to facilitate other sustainable development aims, such as the empowerment of local communities through the creation of economic opportunities or increased disaster resilience. This study applies a multi-governance research framework to study the cases of the ongoing energy system transition in Myanmar and Cambodia. It explores what impact the international aid community, especially multilateral development banks and international development agencies, has on the governance of the transitions and how diverging aid donor interest shape policy making and project planning. The study is based on policy analysis and expert interviews, as well as extensive field research. It critically examines the current development trajectories and the strategies of the stakeholders involved. It concludes that institutional and technological competition between donors, as well as a lack of transparency and inclusion in the project planning and implementation phases, contributes to insufficient coordination in national energy policy making and project implementation at the local level. The study further discusses possible alternative approaches that might help to promote the spread of sustainable energy technologies.

Keywords: energy governance, developing countries, multi-level governance, energy transitions

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Authors: Okupe Temitope Oluwaseun

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Purpose: The paper determines the existing position of attitudes to disability in a Nigerian organisation. It further assessed the progress that has been made in relation to employment matters as an indication of the Nigerian employment market. Design/methodology/approach: The paper discusses an investigative study which adopted survey research-based approach involving a Nigerian Management Agency. Findings: The paper finds that, although there have been some steps forward, not much has been done with regard to disability equality in the Nigerian employment market. Lack of education, lack of implementing and enforcing the law, inadequate awareness process and international culture have contributed to the current situation. International culture, in particular, is one of the major attributes to lack of disability equality. For example, in the rural areas, the majority of people believe that disability is a form of witchcraft. This paper argues that these traditions, attitudes, and beliefs make it difficult for an organisation to recruit people with disability. Practical Implications: This paper provides a deeper understanding of how organisations can address attitudes to disability within the workplace in Nigeria. The research findings give a fresher perspective on some of the issues associated with disability in this country. This increased understanding has potential to improve the education and training of staff in this area. Originality/value: A paper which human resources managers in Nigerian organisation and the rest of the world can reflect upon in order to assess their own organisation attitudes to the employment of staff with a disability.

Keywords: disability, international culture, Nigeria, attitudes

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Authors: Sonia Boulos

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The prohibition on ‘inhuman treatment’ constitutes one of the central tenets of modern international human rights law. It is incorporated in principal international human rights instruments including Article 5 of the Universal Declaration of Human Rights, and Article 7 of the International Covenant on Civil and Political Rights. However, in the absence of any legislative definition of the term ‘inhuman’, its interpretation becomes challenging. The aim of this article is to critically analyze the interpretation of the term ‘inhuman’ in international human rights law and to suggest a new approach to construct its meaning. The article is composed of two central parts. The first part is a critical appraisal of the interpretation of the term ‘inhuman’ by supra-national human rights law institutions. It highlights the failure of supra-national institutions to provide an independent definition for the term ‘inhuman’. In fact, those institutions consistently fail to distinguish the term ‘inhuman’ from its other kin terms, i.e. ‘cruel’ and ‘degrading.’ Very often, they refer to these three prohibitions as ‘CIDT’, as if they were one collective. They were primarily preoccupied with distinguishing ‘CIDT’ from ‘torture.’ By blurring the conceptual differences between these three terms, supra-national institutions supplemented them with a long list of specific and purely descriptive subsidiary rules. In most cases, those subsidiary rules were announced in the absence of sufficient legal reasoning explaining how they were derived from abstract and evaluative standards embodied in the prohibitions collectively referred to as ‘CIDT.’ By opting for this option, supra-national institutions have created the risk for the development of an incoherent body of jurisprudence on those terms at the international level. They also have failed to provide guidance for domestic courts on how to enforce these prohibitions. While blurring the differences between the terms ‘cruel,’ ‘inhuman,’ and ‘degrading’ has consequences for the three, the term ‘inhuman’ remains the most impoverished one. It is easy to link the term ‘cruel’ to the clause on ‘cruel and unusual punishment’ originating from the English Bill of Rights of 1689. It is also easy to see that the term ‘degrading’ reflects a dignatarian ideal. However, when we turn to the term ‘inhuman’, we are left without any interpretative clue. The second part of the article suggests that the ordinary meaning of the word ‘inhuman’ should be our first clue. However, regaining the conceptual independence of the term ‘inhuman’ requires more than a mere reflection on the word-meaning of the term. Thus, the second part introduces philosophical concepts related to the understanding of what it means to be human. It focuses on ‘the capabilities approach’ and the notion of ‘human functioning’, introduced by Amartya Sen and further explored by Martha Nussbaum. Nussbaum’s work on the basic human capabilities is particularly helpful or even vital for understanding the moral and legal substance of the prohibition on ‘inhuman’ treatment.

Keywords: inhuman treatment, capabilities approach, human functioning, supra-national institutions

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Authors: Aulia Rosa Nasution

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This research aims to analyze the involvement of the Indonesian Armed Forces in overcoming terrorism acts under legal perspectives based on Acts No. 34 of 2004, which regulates the role and mechanism of the Indonesian Armed Forces in combating terrorism. The main question of this research is, firstly, the military authority in combating terrorism acts, secondly, the implementation of Acts Number 34/2000, and thirdly, law enforcement to combat terrorism under national and international law. The methodology of this research is juridical normative based on the legal instruments and legal principles, and international norms. The result of this study explains the involvement of the Indonesian Army in combating terrorism as a part of the nonmilitary operation which has been implemented in Indonesia as part of national defence and security.

Keywords: acts of terrorism, Indonesian armed forces, legal protection

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Authors: Juha Kettunen

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This study analyzes the quality and the size of the strategic network of higher education institutions. The study analyses the concept of fitness for purpose in quality assurance. It also analyses the transaction costs of networking that have consequences on the number of members in the network. Empirical evidence is presented of the Consortium on Applied Research and Professional Education, which is a European strategic network of six higher education institutions. The results of the study support the argument that the number of members in the strategic network should be relatively small to provide high quality results. The practical importance is that networking has been able to promote international research and development projects. The results of this study are important for those who want to design and improve international networks in higher education.

Keywords: balanced scorecard, higher education, social networking, strategic planning

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Authors: Tchapo Tchaga Sophia, Cai Chun

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This study measures the efficiency level of corporate governance to improve the quality level of value relevance in the resolution of market value efficiency increase issues, transparency problems, risk frauds, agency problems, investors' confidence, and decision-making issues using IFRS and Corporate Governance Acts (CGA). The final sample of this study contains 3660 firms from ten countries' stock markets from 2010 to 2020. Based on the efficiency market theory and the positive accounting theory, this paper uses multiple econometrical methods (DID method, multivariate and univariate regression methods) and models (Ohlson model and compliance index model) regression to see the incidence results of corporate governance mechanisms on the value relevance level under the influence of IFRS and corporate governance regulations act framework in Africa's stock exchanges for non-financial firms. The results on value relevance show that the corporate governance system, strengthened by the adoption of IFRS and enforcement of new corporate governance regulations, produces better financial statement information when its compliance level is high. And that is both value-relevant and comparable to results in more developed markets. Similar positive and significant results were obtained when predicting future book value per share and earnings per share through the determination of stock price and stock return. The findings of this study have important implications for regulators, academics, investors, and other users regarding the effects of IFRS and the Corporate Governance Act (CGA) on the relationship between corporate governance and accounting information relevance in the African stock market. The contributions of this paper are also based on the uniqueness of the data used in this study. The unique data is from Africa, and not all existing findings provide evidence for Africa and of the DID method used to examine the relationship between corporate governance and value relevance on African stock exchanges.

Keywords: corporate governance value, market efficiency value, value relevance, African stock market, stock return-stock price

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Authors: Mei Lin, Lana Yj Liu, Thin Ngoc Pham

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Postgraduate taught (PGT) students’ learning strategies align with what the learning task constitutes and the environment that the task creates. Cognitively, they can discover new perspectives, challenge general assumptions, establish clear connections, and synthesise information. Metacognitively, their engagement is conducive to the development of planning, monitoring, and evaluating strategies. Given that there has been a lack of longitudinal insights into international PGT students’ experiences of the cognitive and metacognitive space created in the tasks, this paper presentation aims to fill the gaps by longitudinally exploring (1) the fundamentals of task designs to create cognitive and metacognitive space and (2) the opportunities and challenges of multicultural group discussions as a pedagogical approach for the implementation of cognitive and metacognitive space in the learning tasks. Data were collected from the two rounds of semi-structured interviews with 11 international PGT students in two programmes at a UK university -at the end of semester one and at the end of semester two. The findings show that the task designs, to create cognitive and metacognitive space, need to include four interconnected factors: clarity, relevance, motivation, and practicality. In addition, international PGT students perceived that they practised and developed their cognitive and metacognitive abilities while getting immersed in multicultural group discussions. The findings, from the learners’ point of view, make some pedagogy-related suggestions to the task designs at the master’s level, particularly how to engage students in learning during their transition into higher education in a different cultural setting.

Keywords: cognitive space, master students, metacognitive space, task design

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Authors: Aidana Arynbek

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This paper attempts to offer an alternative to the explanation of the politics of great powers in Caspian politics. Since many researchers have analysed the politics of great powers in the region with the focus on materialism, this paper attempts to bring a sociological inquiry into analysing inter-state behaviour. The constructivist concept of Alexander Wendt will be applied to analyse Russia’s relation with The United States, China and Iran; the main argument is emphasis on the power of ideational forces over material ones. Moreover, the innovative contribution of Wendt regarding the understanding of anarchy to the study of International Relations (IR) will be applied; in his words, ‘anarchy is what states make of it’. A neo-realist perspective implies that with the structure of international politics, Russia treats all great powers as rivals through engagement in power politics; however, Wendt’s approach is able to explain the reason behind the state’s behaviour towards power politics, and this is about not only international structure, but also identity. The understanding of identity answers the question of how Russia came about to follow different actions in relation to Iran and China in contrast to The United States. This paper will be divided into five chapters. The first chapter will explain the constructivism of Alexander Wendt; the second chapter will give a brief background to The Caspian Sea Region (CSR); the third chapter will explain the formation of Russia’s identity towards The United States, and this will be applied to analyse Russia’s relation to The U.S in The CSR. Similarly with China, the fourth chapter will explain Russia’s identity and its relations in The CSR, and finally, the fifth chapter will show Russia’s identity towards Iran and its relation to Iran in The CSR. It will be concluded that the analysis of the politics between great powers in seeking to access one of the richest regions, The Caspian Basin, will show that international politics is not fixed, but constructed by human action and cognition. Reality in the politics of great powers in The Caspian Sea Region is socially constructed. This paper is not interested in how things are, but how they became what they are. That is to say, how Russia’s foreign policies towards great powers became what they are.

Keywords: Alexander Wendt, Caspian sea, identity, Russia, socially constructed

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Authors: Nqobizwe Mvelo Ngema

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Botswana has a dual legal system, one based on customary law and the other on the received law. This appears clearly from the Constitution that ring-fenced customary law from any constitutional scrutiny. A customary practice may continue even if it discriminates against women and children. As a result of this, numerous human rights of children are infringed. Firstly, if parents are married under customary law and separated, the custody is granted to the father and the mother merely having the right to visit. Secondly, female children are not entitled to inherit property. Thirdly, there is no age for marriage under customary law and even a child at the age of 10 years can get married. Lastly, marital power of a husband still continues under customary law and therefore females are still treated as perpetual minors. The latter infringement of rights is not in the best interests of children and conflicts with Botswana’s international obligations. Botswana is a signatory of various international and regional human rights instruments and it is suggested that it has to accelerate the incorporation of human rights instruments into domestic law in order to safeguard the best interest of children.

Keywords: custody, marital power, children's best interest, customary law

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Authors: M. G. Cattaneo

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The non-effectiveness of certain codified human rights is particularly apparent with reference to the lack of access to essential drugs in developing countries, which represents a breach of the human right to receive adequate health assistance. This paper underlines the conflict and the legal contradictions between human rights, namely health rights, international Intellectual Property Rights, in particular patent law, as well as international trade law. The paper discusses the crucial links between R&D costs for innovation, patents and new medical drugs, with the goal of reformulating the hierarchies of priorities and of interests at stake in the international intellectual property (IP) law system. Different from what happens today, International patent law should be a legal instrument apt at rebalancing an axiological asymmetry between the (conflicting) needs at stake The core argument in the paper is the proposal of an alternative pathway, namely a feasible proposal for a patent law reform. IP laws tend to balance the benefits deriving from innovation with the costs of the provided monopoly, but since developing countries and industrialized countries are in completely different political and economic situations, it is necessary to (re)modulate such exchange according to the different needs. Based on this critical analysis, the paper puts forward a proposal, called Trading Time for Space (TTS), whereby a longer time for patent exclusive life in western countries (Time) is offered to the patent holder company, in exchange for the latter selling the medical drug at cost price in developing countries (Space). Accordingly, pharmaceutical companies should sell drugs in developing countries at the cost price, or alternatively grant a free license for the sale in such countries, without any royalties or fees. However, such social service shall be duly compensated. Therefore, the consideration for such a service shall be an extension of the temporal duration of the patent’s exclusive in the country of origin that will compensate the reduced profits caused by the supply at the price cost in developing countries.

Keywords: global health, global justice, patent law reform, access to drugs

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Authors: Samantha Vargas-Alfonso

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The phenomenon of migration has been long-recorded since ancient history but never has mobility in huge numbers been so rapid and constant than that of the present. A significant portion of these migrants move for the promise of better economic subsistence by finding employment in foreign lands; while there are local and international instruments to protect these migrant workers, they still face human rights violations amongst other hurdles in integrating themselves into their host country. This research aims to look at the occurrence of Passport Confiscation for Filipino migrant workers (blue-collar workers) who are situated in Saudi Arabia. In addition to this, the study will look at the Kafala System which GCC countries practice regulating their foreign employees. The research attempts to prove that international conventions lack power in constraining the occurrence of passport confiscation and that while the kafala system exists, there is very little opportunity to address this issue.

Keywords: kafala, labor, migration, passport

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Authors: Shruti Hajirnis

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In May 2014, FASB issued Accounting Standards Update (ASU) 2014-09, Revenue from Contracts with Customers (Topic 606), and the International Accounting Standards Board (IASB) issued International Financial Reporting Standards (IFRS) 15, Revenue from Contracts with Customers that will supersede virtually all revenue recognition requirements in IFRS and US GAAP. FASB and the IASB have basically achieved convergence with these standards, with only some minor differences such as collectability threshold, interim disclosure requirements, early application and effective date, impairment loss reversal and nonpublic entity requirements. This paper discusses the impact of five-step model prescribed in new revenue standard on the entities operating in Pharma industry. It also outlines the considerations for these entities while implementing the new standard.

Keywords: revenue recognition, pharma industry, standard, requirements

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Authors: Julio Cesar Torres Rocha

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The present study is a three-stage action research that aims at raising EFL teachers’ awareness of World Englishes (WE) within a critical perspective of inquiry. Through a taught module on English and its varieties, a survey, a reflection paper, and a semi-structured interview were used to collect the data. The results of the study showed that there was a clear change of conception, at the theoretical level, in teachers’ papers. However, WE was regarded as future possibility for action. On the one hand, all of the participants said the module changed their conception of other varieties of English different from British and American ones. They all went from identifying themselves with either American or British variety, a celebratory perspective, to acknowledging and accepting other English varieties, a critical perspective of English as an international language (EIL).

Keywords: teachers’ s awareness, English as an international language, introducing world Englishes, critical applied linguistics

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Authors: Pia Ulvenblad, Henrik Barth, Jennie Cederholm BjöRklund, Maya Hoveskog, Per-Ola Ulvenblad

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The importance of business model innovation (BMI) is widely recognized. This is also valid for firms in the agri-food industry, closely connected to global challenges. Worldwide food production will have to increase 70% by 2050 and the United Nations’ sustainable development goals prioritize research and innovation on food security and sustainable agriculture. The firms of the agri-food industry have opportunities to increase their competitive advantage through BMI. However, the process of BMI is complex and the implementation of new business models is associated with high degree of risk and failure. Thus, managers from all industries and scholars need to better understand how to address this complexity. Therefore, the research presented in this paper (i) explores different categories of barriers in research literature on business models in the agri-food industry, and (ii) illustrates categories of barriers with empirical cases. This study is addressing the rather limited understanding on barriers for BMI in the agri-food industry, through a systematic literature review (SLR) of 570 peer-reviewed journal articles that contained a combination of ‘BM’ or ‘BMI’ with agriculture-related and food-related terms (e.g. ‘agri-food sector’) published in the period 1990-2014. The study classifies the barriers in several categories and illustrates the identified barriers with ten empirical cases. Findings from the literature review show that barriers are mainly identified as outcomes. It can be assumed that a perceived barrier to growth can often be initially exaggerated or underestimated before being challenged by appropriate measures or courses of action. What may be considered by the public mind to be a barrier could in reality be very different from an actual barrier that needs to be challenged. One way of addressing barriers to growth is to define barriers according to their origin (internal/external) and nature (tangible/intangible). The framework encompasses barriers related to the firm (internal addressing in-house conditions) or to the industrial or national levels (external addressing environmental conditions). Tangible barriers can include asset shortages in the area of equipment or facilities, while human resources deficiencies or negative willingness towards growth are examples of intangible barriers. Our findings are consistent with previous research on barriers for BMI that has identified human factors barriers (individuals’ attitudes, histories, etc.); contextual barriers related to company and industry settings; and more abstract barriers (government regulations, value chain position, and weather). However, human factor barriers – and opportunities - related to family-owned businesses with idealistic values and attitudes and owning the real estate where the business is situated, are more frequent in the agri-food industry than other industries. This paper contributes by generating a classification of the barriers for BMI as well as illustrating them with empirical cases. We argue that internal barriers such as human factors barriers; values and attitudes are crucial to overcome in order to develop BMI. However, they can be as hard to overcome as for example institutional barriers such as governments’ regulations. Implications for research and practice are to focus on cognitive barriers and to develop the BMI capability of the owners and managers of agri-industry firms.

Keywords: agri-food, barriers, business model, innovation

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Authors: Shiza Zafar

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The tannery effluents contaminated about 400 acres land area in Kasur, Pakistan, has been reclaimed by removing polluted water after the long term effluent logging from the nearby tanneries. In an effort to describe the status of reclaimed soil for agricultural practices, the results of physicochemical analysis of the soil are reported in this article. The concentrations of the parameters such as pH, Electrical Conductivity (EC), Organic Matter (OM), Organic Carbon (OC), Available Phosphorus (P), Potassium (K), and Sodium (Na) were determined by standard methods of analysis and results were computed and compared with various international standards for agriculture recommended by international organizations, groups of experts and or individual researchers. The results revealed that pH, EC, OM, OC, K, and Na are in accordance with the prescribed limits but P in soil exceeds the satisfactory range of P in agricultural soil. Thus, the reclaimed soil in Kasur can be inferred fit for the purpose of agricultural activities.

Keywords: soil toxicity, agriculture, reclaimed land, physico-chemical analysis

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Authors: Petra Suchovska

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The spirit of post-modernity remains chaotic and obscure. Geopolitical rivalries raging at the more extreme levels and the ability of intellectual community to explain the entropy of global affairs has been diminishing. The Western-led idea of globalisation imposed upon the world does not seem to bring the bright future for human progress anymore, and its architects lose much of global control, as the strong non-western cultural entities develop new forms of post-modern establishments. The overall growing cultural misunderstanding and mistrust are expressions of political impotence to deal with the inner contradictions within the contemporary phenomenon (capitalism, economic globalisation) that embrace global society. The drivers and effects of global restructuring must be understood in the context of systems and principles reflecting on true complexity of society. The purpose of this paper is to set out some ideas about how cybernetics can contribute to understanding international system structure and analyse possible world futures. “IS Cybernetics” would apply to system thinking and cybernetic principles in IR in order to analyse and handle the complexity of social phenomena from global perspective. “IS cybernetics” would be, for now, the subfield of IR, concerned with applying theories and methodologies from cybernetics and system sciences by offering concepts and tools for addressing problems holistically. It would bring order to the complex relations between disciplines that IR touches upon. One of its tasks would be to map, measure, tackle and find the principles of dynamics and structure of social forces that influence human behaviour and consequently cause political, technological and economic structural reordering, forming and reforming the international system. “IS cyberneticists” task would be to understand the control mechanisms that govern the operation of international society (and the sub-systems in their interconnection) and only then suggest better ways operate these mechanisms on sublevels as cultural, political, technological, religious and other. “IS cybernetics” would also strive to capture the mechanism of social-structural changes in time, which would open space for syntheses between IR and historical sociology. With the cybernetic distinction between first order studies of observed systems and the second order study of observing systems, IS cybernetics would also provide a unifying epistemological and methodological, conceptual framework for multilateralism and multiple modernities theory.

Keywords: cybernetics, historical sociology, international system, systems theory

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Authors: Shishir Lamichhane

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Nepal neither is a party to any international refugee instruments nor does it have a national legislation to govern the refugee concerns legislated in the international legal instruments. In the absence of both of these, Nepal has adopted a rather ad hoc approach to dealing with refugees. Whereas Nepali state’s ad hocism seems to be paying off well with prominent (and mainstream) refugee populations of Bhutanese and Tibetans, urban refugees like Pakistani Ahmadiyya refugees have been left mostly at the odds. This paper is an attempt to reflect how the ad hoc approach taken by the host country (Nepal) is resulting in the further persecution of the Pakistani Ahmadiyya refugees and is lined up with arguments about how the basic rights of these refugees are being violated in the absence of a proper law. Relevant information regarding urban refugees residing in Kathmandu has been gathered by applying Empirical Research Methodology, while the paper also reviews pertinent literature already available on the case of Ahmadiya community.

Keywords: Pakistan, Ahmadiya community, Nepal, urban refugees

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