Search results for: symbolic exchange
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 1841

Search results for: symbolic exchange

461 Effect Of Shading In Evaporatively Cooled Greenhouses In The Mediterranean Region

Authors: Nikolaos Katsoulas, Sofia Faliagka, Athanasios Sapounas

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Greenhouse ventilation is an effective way to remove the extra heat from the greenhouse through air exchange between inside and outside when outside air temperature is lower. However, in the Mediterranean areas during summer, most of the day, the outside air temperature reaches values above 25 C; and natural ventilation can not remove the excess heat outside the greenhouse. Shade screens and whitewash are major existing measures used to reduce the greenhouse air temperature during summer by reducing the solar radiation entering the greenhouse. However, the greenhouse air temperature is reduced with a cost in radiation reduction. In addition, due to high air temperature values outside the greenhouse, generally, these systems are not sufficient for extracting the excess energy during sunny summer days and therefore, other cooling methods, such as forced ventilation combined with evaporative cooling, are needed. Evaporative cooling by means of pad and fan or fog systems is a common technique to reduce sensible heat load by increasing the latent heat fraction of dissipated energy. In most of the cases, the greenhouse growers, when all the above systems are available, apply both shading and evaporative cooling. If a movable screen is available, then the screen is usually activated when a certain radiation level is reached. It is not clear whether the shading screens should be used over the growth cycle or only during the most sensitive stages when the crops had a low leaf area and the canopy transpiration rate cannot significantly contribute to the greenhouse cooling. Furthermore, it is not clear which is the optimum radiation level that screen must be activated. This work aims to present the microclimate and cucumber crop physiological response and yield observed in two greenhouse compartments equipped with a pad and fan evaporative cooling system and a thermal/shading screen that is activated at different radiation levels: when the outside solar radiation reaches 700 or 900 W/m2. The greenhouse is located in Velestino, in Central Greece and the measurements are performed during the spring -summer period with the outside air temperature during summer reaching values up to 42C.

Keywords: microclimate, shading, screen, pad and fan, cooling

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460 Estimation of Greenhouse Gas (GHG) Reductions from Solar Cell Technology Using Bottom-up Approach and Scenario Analysis in South Korea

Authors: Jaehyung Jung, Kiman Kim, Heesang Eum

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Solar cell is one of the main technologies to reduce greenhouse gas (GHG). Thereby, accurate estimation of greenhouse gas reduction by solar cell technology is crucial to consider strategic applications of the solar cell. The bottom-up approach using operating data such as operation time and efficiency is one of the methodologies to improve the accuracy of the estimation. In this study, alternative GHG reductions from solar cell technology were estimated by a bottom-up approach to indirect emission source (scope 2) in Korea, 2015. In addition, the scenario-based analysis was conducted to assess the effect of technological change with respect to efficiency improvement and rate of operation. In order to estimate GHG reductions from solar cell activities in operating condition levels, methodologies were derived from 2006 IPCC guidelines for national greenhouse gas inventories and guidelines for local government greenhouse inventories published in Korea, 2016. Indirect emission factors for electricity were obtained from Korea Power Exchange (KPX) in 2011. As a result, the annual alternative GHG reductions were estimated as 21,504 tonCO2eq, and the annual average value was 1,536 tonCO2eq per each solar cell technology. Those results of estimation showed to be 91% levels versus design of capacity. Estimation of individual greenhouse gases (GHGs) showed that the largest gas was carbon dioxide (CO2), of which up to 99% of the total individual greenhouse gases. The annual average GHG reductions from solar cell per year and unit installed capacity (MW) were estimated as 556 tonCO2eq/yr•MW. Scenario analysis of efficiency improvement by 5%, 10%, 15% increased as much as approximately 30, 61, 91%, respectively, and rate of operation as 100% increased 4% of the annual GHG reductions.

Keywords: bottom-up approach, greenhouse gas (GHG), reduction, scenario, solar cell

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459 The Opportunities and Challenges of Adopting International Financial Reporting Standards in Saudi Capital Market

Authors: Abdullah Almulhim

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The International Accounting Standards Board (IASB) was established in 2001 to develop International Financial Reporting Standards (IFRS) that bring transparency, accountability, and efficiency to financial markets around the world. In addition, the IFRS provide a unified accounting language, which is especially important in the era of globalization. However, the establishment of a single set of high-quality international accounting standards is a matter of growing importance, as participants in the increasingly integrated world capital market demand comparability and transparency of financial reporting worldwide. Saudi Arabia became the 149th member of the World Trade Organization (WTO) on 11 December 2005, which has increased the need to convert to IFRS. Currently, the Saudi Arabian Monetary Authority (SAMA) requires banks and insurance companies in Saudi Arabia to report under IFRS Standards. However, until the end of 2016, SOCPA standards were applied to all other companies, listed and unlisted. From 2017, listed Saudi companies would be required to report under IFRS Standards as adopted by SOCPA effective 2017. This paper is to investigate the expected benefits gained and highlight the challenges faced by adopting IFRS by the listed companies in the Saudi Stock Exchange. Questionnaires were used as the main method of data collection. They were distributed to listed companies in the Saudi Capital Market. Data obtained through the questionnaires have been imported into SPSS statistical software for analysis. The expected results of this study will show the benefits of adopting IFRS by Saudi Listed Companies. However, this study will investigate the challenges faced by adopting IFRS by the listed companies in the Saudi Arabian Stock Market. Findings will be discussed later upon completion of initial analysis.

Keywords: challenges, IAS, IFRS, opportunities, Saudi, SOCPA

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458 Optimization of Samarium Extraction via Nanofluid-Based Emulsion Liquid Membrane Using Cyanex 272 as Mobile Carrier

Authors: Maliheh Raji, Hossein Abolghasemi, Jaber Safdari, Ali Kargari

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Samarium as a rare-earth element is playing a growing important role in high technology. Traditional methods for extraction of rare earth metals such as ion exchange and solvent extraction have disadvantages of high investment and high energy consumption. Emulsion liquid membrane (ELM) as an improved solvent extraction technique is an effective transport method for separation of various compounds from aqueous solutions. In this work, the extraction of samarium from aqueous solutions by ELM was investigated using response surface methodology (RSM). The organic membrane phase of the ELM was a nanofluid consisted of multiwalled carbon nanotubes (MWCNT), Span80 as surfactant, Cyanex 272 as mobile carrier, and kerosene as base fluid. 1 M nitric acid solution was used as internal aqueous phase. The effects of the important process parameters on samarium extraction were investigated, and the values of these parameters were optimized using the Central Composition Design (CCD) of RSM. These parameters were the concentration of MWCNT in nanofluid, the carrier concentration, and the volume ratio of organic membrane phase to internal phase (Roi). The three-dimensional (3D) response surfaces of samarium extraction efficiency were obtained to visualize the individual and interactive effects of the process variables. A regression model for % extraction was developed, and its adequacy was evaluated. The result shows that % extraction improves by using MWCNT nanofluid in organic membrane phase and extraction efficiency of 98.92% can be achieved under the optimum conditions. In addition, demulsification was successfully performed and the recycled membrane phase was proved to be effective in the optimum condition.

Keywords: Cyanex 272, emulsion liquid membrane, MWCNT nanofluid, response surface methology, Samarium

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457 From Mobility to Complexity: French Language Use among Algerian Doctoral Postgraduates in Scotland

Authors: Hadjer Chellia

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The study explores the phenomenon of second language use in a migratory setting and uses the case of Algerian international students in Scotland, United Kingdom. The linguistic history of Algeria reveals that French language has a high status among the Algerians’ verbal repertoires and Algerian English students consider it as a language of prestige. With mobility of some of these students towards Scotland -in the guise of internationalization of higher education, mobility and exchange programs, the transition was deemed to bring more complexity to their pre-migratory linguistic repertoires and resulted into their French language- being endangered and threatened by a potential shift to English. The study employed semi-structured interviews among six Ph.D. ethnically related students, and the main aim behind that is to explore their current experiences with regards to French language use and to provide an account of the factors which assist in shifting to English as a second language instead. The six participants identified in interviews were further invited to focus group sessions based on an in-group interaction fashion to discuss different topics using heritage languages. This latter was opted for as part of the methodology as a means to observe their real linguistic practice and to investigate the link between behaviors and previous perceptions. The findings detect a variety of social, individual and socio-psychological factors that would contribute in refining the concept of language shift among newly established émigré communities with short stay vis a vis the linguistic outcomes of immigrants with long stay, across generational basis that was –to some extent-the focus of previous research on language shift. The results further reveal a mismatch between students' perceptions and observed behaviors. The research is then largely relevant to international students’ sociolinguistic experience of study abroad.

Keywords: complexity, mobility, potential shift, sociolinguistic experience

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456 Mapping of Risks and Opportunities for Adolescents Girls’ Sexual and Reproductive Health in Peri-Urban Setting in Mwanza, Tanzania

Authors: Soori Nnko, Zaina Mchome, John Dusabe, Angela Obasi

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In sub-Saharan Africa, adolescent girls living in urban and periurban settings are among the groups at increased risk of getting sexually transmitted infections. One of the challenges to improve uptake of sexual and reproductive health (SRH) services among adolescents is linked to little appreciation about their vulnerability and the knowledge on availability of the SRH services. Objective: This study assesses adolescents’ perceptions on risks for SRH problems and the availability of services to prevent against SRH problems. Methodology: The study was conducted in March 2011 in Mwanza region, Tanzania. Data collection techniques included 18 Participatory Group Discussions and 17 In-depth Interviews with adolescents and young mothers aged 15-20 years. Results: Adolescents indicated that risk places included their homes, bushes, commercial centers, roadsides as well as school settings. Risk for having unprotected sex varied depending on where you are, and the time of the day. For example, collection of firewood in the bushes or water from the wells exposed girls to men who forced or lured them to have sex. The girls reported to encounter motorcyclists who offered the ride in exchange for sex. Girls also knew myriads places to seek SRH services, including public and private clinics, drug shops and traditional healers. Despite being aware of risky environment, and places to seek the services, access to SRH services were limited due to the stigma and negative attitude of community regarding adolescents’ utilization of SRH services. Conclusion: Adolescents are exposed to various risky environments, yet due to social stigma they have difficult to access the available SRH services.

Keywords: adolescent girls, sexual and reproductive health, AIDS, risk, opportunities, interventions, sub Saharan africa

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455 Impact of Bio Preparations on Agro-Chemical Indexes and Fruit Mineral Composition of Mandarin (Citrus Reticulata) Orchard

Authors: Nunu Nakashidze, Shota Lominadze, Darejan Jashi

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Citrus culture used to be one of the leading fields of sub-tropical agriculture in Georgia and especially in Adjara region, but the citrus production has been significantly decreased in recent years due to deterioration of quality index of fruit and reduction of sale markets. The fact severely affected both the economy of Republic and population. Intensive technologies of citrus fruit production are widely implemented in the world practices, which include the following: variety of species, consumption of fertilizers and chemicals, proper use of fruit production and etc. However working on technologies which ensure getting of high quality and plentiful product is very much important if taking into consideration modern, global ecological problems. Using of bio-preparations for plant nourishment is considered as one of the activities. The present work discusses liquid organic fertilizer 'Biorag' produced in Georgia and influence of its growth stimulation (Gakhokidze N1, N2, N3) on agrochemical index of soils and mineral composition of fruit of Citrus Unshiu orchards cultivated in the sub-tropical zone of Black Sea in Adjara region. It was ascertained that liquid organic fertilizers used in the orchard of citrus 'Unshiu' and influence of growth stimulators on the quality index of fruit are not clearly shown in comparison with control one. A small priority is noticed in case of growth stimulators. In conditions of red soils, liquid organic fertilizers and growth stimulators added in the nutrition of the citrus more or less influence the dry material of fruit and the composition of ash and nutrition elements. Agro-chemical index of the soil, except exchange acidity, is somehow enlarged which is one of the positive results in this case.

Keywords: growth stimulator, liquid fertilizer, plant, fruit, soil

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454 Commercial Law Between Custom and Islamic Law

Authors: Shimaa Abdel-Rahman Amin El-Badawy

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Commercial law is the set of legal rules that apply to business and regulates the trade of trade. The meaning of this is that the commercial law regulates certain relations only that arises as a result of carrying out certain businesses. which are business, as it regulates the activity of a specific sect, the sect of merchants, and the commercial law as other branches of the law has characteristics that distinguish it from other laws and various, and various sources from which its basis is derived from It is the objective or material source. the historical source, the official source and the interpretative source, and we are limited to official sources and explanatory sources. so what do you see what these sources are, and what is their degree and strength in taking it in commercial disputes. The first topic / characteristics of commercial law. Commercial law has become necessary for the world of trade and economics, which cannot be dispensed with, given the reasons that have been set as legal rules for commercial field.In fact, it is sufficient to refer to the stability and stability of the environment, and in exchange for the movement and the speed in which the commercial environment is in addition to confidence and credit. the characteristic of speed and the characteristic of trust, and credit are the ones that justify the existence of commercial law.Business is fast, while civil business is slow, stable and stability. The person concludes civil transactions in his life only a little. And before doing any civil action. he must have a period of thinking and scrutiny, and the investigation is the person who wants the husband, he must have a period of thinking and scrutiny. as if the person who wants to acquire a house to live with with his family, he must search and investigate. Discuss the price before the conclusion of a purchase contract. In the commercial field, transactions take place very quickly because the time factor has an important role in concluding deals and achieving profits. This is because the merchant in contracting about a specific deal would cause a loss to the merchant due to the linkage of the commercial law with the fluctuations of the economy and the market. The merchant may also conclude more than one deal in one and short time. And that is due to the absence of commercial law from the formalities and procedures that hinder commercial transactions.

Keywords: law, commercial law, Islamic law, custom and Islamic law

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453 Study of Laminar Convective Heat Transfer, Friction Factor, and Pumping Power Advantage of Aluminum Oxide-Water Nanofluid through a Channel

Authors: M. Insiat Islam Rabby, M. Mahbubur Rahman, Eshanul Islam, A. K. M. Sadrul Islam

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The numerical and simulative analysis of laminar heat exchange convection of aluminum oxide (Al₂O₃) - water nanofluid for the developed region through two parallel plates is presented in this present work. The second order single phase energy equation, mass and momentum equation are solved by using finite volume method with the ANSYS FLUENT 16 software. The distance between two parallel plates is 4 mm and length is 600 mm. Aluminum oxide (Al₂O₃) is used as nanoparticle and water is used as the base/working fluid for the investigation. At the time of simulation 1% to 5% volume concentrations of the Al₂O₃ nanoparticles are used for mixing with water to produce nanofluid and a wide range of interval of Reynolds number from 500 to 1100 at constant heat flux 500 W/m² at the channel wall has also been introduced. The result reveals that for increasing the Reynolds number the Nusselt number and heat transfer coefficient are increased linearly and friction factor decreased linearly in the developed region for both water and Al₂O₃-H₂O nanofluid. By increasing the volume fraction of Al₂O₃-H₂O nanofluid from 1% to 5% the value of Nusselt number increased rapidly from 0.7 to 7.32%, heat transfer coefficient increased 7.14% to 31.5% and friction factor increased very little from 0.1% to 4% for constant Reynolds number compared to pure water. At constant heat transfer coefficient 700 W/m2-K the pumping power advantages have been achieved 20% for 1% volume concentration and 62% for 3% volume concentration of nanofluid compared to pure water.

Keywords: convective heat transfer, pumping power, constant heat flux, nanofluid, nanoparticles, volume concentration, thermal conductivity

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452 Online Language Tandem: Focusing on Intercultural Communication Competence and Non-Verbal Cues

Authors: Amira Benabdelkader

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Communication presents the channel by which humankind create and maintain their relationship with others, express themselves, exchange information, learn and teach etc. The context of communication plays a distinctive role in deciding about the language to be used. The term context is mainly used to refer to the interlocutors, their cultures, languages, relationship, physical surrounding that is the communication setting, type of the information to be transmitted, the topic etc. Cultures, on one hand, impose on humans certain behaviours, attitudes, gestures and beliefs. On the other hand, the focus on language is inevitable as it is with its verbal and non-verbal components, a key tool in and for communication. Moreover, each language has its particularity in how people voice, address and express their thoughts, feelings and beliefs. Being in the same setting with people from different cultures and languages and having conversations with them would call upon the intercultural communicative competence. This latter would promote the success of their conversations. Additionally, this competence could manifest in several ways during their interactions, to the extent that no one can predict when and how the interlocutors would use it. The only thing probably that could be confirmed is that the setting and culture would in a way or another intervene and often shape the flow of their communication, if not the whole communication. Therefore, this paper will look at the intercultural communicative competence of language learners when introducing their cultures to each other in an online language tandem (henceforth OLT) using their second and/or foreign language with the L1 language speakers. The participants of this study are Algerian (use L2: French, FL: English), British (L1: English, L2/FL: French). In other words, this current paper will provide a qualitative analysis of the OLT experiment by emphasising how language learners can overcome the cultural differences in an intercultural setting while communicating online using Skype (video conversations) with people from different countries, cultures and L1. The non-verbal cues will have the lion share in the analysis by focusing on how they have been used to maintain this intercultural communication or hinder it through the misinterpretation of gestures, head movements, grimaces etc.

Keywords: intercultural communicative competence, non-verbal cues, online language tandem, Skype

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451 Programmatic Actions of Social Welfare State in Service to Justice: Law, Society and the Third Sector

Authors: Bruno Valverde Chahaira, Matheus Jeronimo Low Lopes, Marta Beatriz Tanaka Ferdinandi

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This paper proposes to dissect the meanings and / or directions of the State, in order, to present the State models to elaborate a conceptual framework about its function in the legal scope. To do so, it points out the possible contracts established between the State and the Society, since the general principles immanent in them can guide the models of society in force. From this orientation arise the contracts, whose purpose is by the effect to modify the status (the being and / or the opinion) of each of the subjects in presence - State and Society. In this logic, this paper announces the fiduciary contracts and “veredicção”(portuguese word) contracts, from the perspective of semiotics discourse (or greimasian). Therefore, studies focus on the issue of manifest language in unilateral and bilateral or reciprocal relations between the State and Society. Thus, under the biases of the model of the communicative situation and discourse, the guidelines of these contractual relations will be analyzed in order to see if there is a pragmatic sanction: positive when the contract is signed between the subjects (reward), or negative when the contract between they are broken (punishment). In this way, a third path emerges which, in this specific case, passes through the subject-third sector. In other words, the proposal, which is systemic in nature, is to analyze whether, since the contract of the welfare state is not carried out in the constitutional program on fundamental rights: education, health, housing, an others. Therefore, in the structure of the exchange demanded by the society according to its contractual obligations (others), the third way (Third Sector) advances in the empty space left by the State. In this line, it presents the modalities of action of the third sector in the social scope. Finally, the normative communication organization of these three subjects is sought in the pragmatic model of discourse, namely: State, Society and Third Sector, in an attempt to understand the constant dynamics in the Law and in the language of the relations established between them.

Keywords: access to justice, state, social rights, third sector

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450 Knowledge Management Strategies within a Corporate Environment of Papers

Authors: Daniel J. Glauber

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Knowledge transfer between personnel could benefit an organization’s improved competitive advantage in the marketplace from a strategic approach to knowledge management. The lack of information sharing between personnel could create knowledge transfer gaps while restricting the decision-making processes. Knowledge transfer between personnel can potentially improve information sharing based on an implemented knowledge management strategy. An organization’s capacity to gain more knowledge is aligned with the organization’s prior or existing captured knowledge. This case study attempted to understand the overall influence of a KMS within the corporate environment and knowledge exchange between personnel. The significance of this study was to help understand how organizations can improve the Return on Investment (ROI) of a knowledge management strategy within a knowledge-centric organization. A qualitative descriptive case study was the research design selected for this study. The lack of information sharing between personnel may create knowledge transfer gaps while restricting the decision-making processes. Developing a knowledge management strategy acceptable at all levels of the organization requires cooperation in support of a common organizational goal. Working with management and executive members to develop a protocol where knowledge transfer becomes a standard practice in multiple tiers of the organization. The knowledge transfer process could be measurable when focusing on specific elements of the organizational process, including personnel transition to help reduce time required understanding the job. The organization studied in this research acknowledged the need for improved knowledge management activities within the organization to help organize, retain, and distribute information throughout the workforce. Data produced from the study indicate three main themes including information management, organizational culture, and knowledge sharing within the workforce by the participants. These themes indicate a possible connection between an organizations KMS, the organizations culture, knowledge sharing, and knowledge transfer.

Keywords: knowledge transfer, management, knowledge management strategies, organizational learning, codification

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449 Experimental Evaluation of Electrocoagulation for Hardness Removal of Bore Well Water

Authors: Pooja Kumbhare

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Water is an important resource for the survival of life. The inadequate availability of surface water makes people depend on ground water for fulfilling their needs. However, ground water is generally too hard to satisfy the requirements for domestic as well as industrial applications. Removal of hardness involves various techniques such as lime soda process, ion exchange, reverse osmosis, nano-filtration, distillation, and, evaporation, etc. These techniques have individual problems such as high annual operating cost, sediment formation on membrane, sludge disposal problem, etc. Electrocoagulation (EC) is being explored as modern and cost-effective technology to cope up with the growing demand of high water quality at the consumer end. In general, earlier studies on electrocoagulation for hardness removal are found to deploy batch processes. As batch processes are always inappropriate to deal with large volume of water to be treated, it is essential to develop continuous flow EC process. So, in the present study, an attempt is made to investigate continuous flow EC process for decreasing excessive hardness of bore-well water. The experimental study has been conducted using 12 aluminum electrodes (25cm*10cm, 1cm thick) provided in EC reactor with volume of 8 L. Bore well water sample, collected from a local bore-well (i.e. at – Vishrambag, Sangli; Maharashtra) having average initial hardness of 680 mg/l (Range: 650 – 700 mg/l), was used for the study. Continuous flow electrocoagulation experiments were carried out by varying operating parameters specifically reaction time (Range: 10 – 60 min), voltage (Range: 5 – 20 V), current (Range: 1 – 5A). Based on the experimental study, it is found that hardness removal to the desired extent could be achieved even for continuous flow EC reactor, so the use of it is found promising.

Keywords: hardness, continuous flow EC process, aluminum electrode, optimal operating parameters

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448 Official Seals on the Russian-Qing Treaties: Material Manifestations and Visual Enunciations

Authors: Ning Chia

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Each of the three different language texts (Manchu, Russian, and Latin) of the 1689 Treaty of Nerchinsk bore official seals from Imperial Russia and Qing China. These seals have received no academic attention, yet they can reveal a site of a layered and shared material, cultural, political, and diplomatic world of the time in Eastern Eurasia. The very different seal selections from both empires while ratifying the Treaty of Beijing in 1860 have obtained no scholarly advertency either; they can also explicate a tremendously changed relationship with visual and material manifestation. Exploring primary sources in Manchu, Russian, and Chinese languages as well as the images of the visual seals, this study investigates the reasons and purposes of utilizing official seals for the treaty agreement. A refreshed understanding of Russian-Qing diplomacy will be developed by pursuing the following aspects: (i) Analyzing the iconographic meanings of each seal insignia and unearthing a competitive, yet symbols-delivered and seal-generated, 'dialogue' between the two empires (ii) Contextualizing treaty seals within the historical seal cultures, and discovering how domestic seal system in each empire’s political institution developed into treaty-defined bilateral relations (iii) Expounding the seal confiding in each empire’s daily governing routines, and annotating the trust in the seal as a quested promise from the opponent negotiator to fulfill the treaty terms (iv) Contrasting the two seal traditions along two civilization-lines, Eastern vs. Western, and dissecting how the two styles of seal emblems affected the cross-cultural understanding or misunderstanding between the two empires (v) Comprehending the history-making events from the substantial resources such as the treaty seals, and grasping why the seals for the two treaties, so different in both visual design and symbolic value, were chosen in the two relationship eras (vi) Correlating the materialized seal 'expression' and the imperial worldviews based on each empire’s national/or power identity, and probing the seal-represented 'rule under the Heaven' assumption of China and Russian rising role in 'European-American imperialism … centered on East Asia' (Victor Shmagin, 2020). In conclusion, the impact of official seals on diplomatic treaties needs profound knowledge in seal history, insignia culture, and emblem belief to be able to comprehend. The official seals in both Imperial Russia and Qing China belonged to a particular statecraft art in a specific material and visual form. Once utilized in diplomatic treaties, the meticulously decorated and politically institutionalized seals were transformed from the determinant means for domestic administration and social control into the markers of an empire’s sovereign authority. Overlooked in historical practice, the insignia seal created a wire of 'visual contest' between the two rival powers. Through this material lens, the scholarly knowledge of the Russian-Qing diplomatic relationship will be significantly upgraded. Connecting Russian studies, Qing/Chinese studies, and Eurasian studies, this study also ties material culture, political culture, and diplomatic culture together. It promotes the study of official seals and emblem symbols in worldwide diplomatic history.

Keywords: Russia-Qing diplomatic relation, Treaty of Beijing (1860), Treaty of Nerchinsk (1689), Treaty seals

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447 A Review of Emerging Technologies in Antennas and Phased Arrays for Avionics Systems

Authors: Muhammad Safi, Abdul Manan

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In recent years, research in aircraft avionics systems (i.e., radars and antennas) has grown revolutionary. Aircraft technology is experiencing an increasing inclination from all mechanical to all electrical aircraft, with the introduction of inhabitant air vehicles and drone taxis over the last few years. This develops an overriding need to summarize the history, latest trends, and future development in aircraft avionics research for a better understanding and development of new technologies in the domain of avionics systems. This paper focuses on the future trends in antennas and phased arrays for avionics systems. Along with the general overview of the future avionics trend, this work describes the review of around 50 high-quality research papers on aircraft communication systems. Electric-powered aircraft have been a hot topic in the modern aircraft world. Electric aircraft have supremacy over their conventional counterparts. Due to increased drone taxi and urban air mobility, fast and reliable communication is very important, so concepts of Broadband Integrated Digital Avionics Information Exchange Networks (B-IDAIENs) and Modular Avionics are being researched for better communication of future aircraft. A Ku-band phased array antenna based on a modular design can be used in a modular avionics system. Furthermore, integrated avionics is also emerging research in future avionics. The main focus of work in future avionics will be using integrated modular avionics and infra-red phased array antennas, which are discussed in detail in this paper. Other work such as reconfigurable antennas and optical communication, are also discussed in this paper. The future of modern aircraft avionics would be based on integrated modulated avionics and small artificial intelligence-based antennas. Optical and infrared communication will also replace microwave frequencies.

Keywords: AI, avionics systems, communication, electric aircrafts, infra-red, integrated avionics, modular avionics, phased array, reconfigurable antenna, UAVs

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446 Criminal Laws Associated with Cyber-Medicine and Telemedicine in Current Law Systems in the World

Authors: Shahryar Eslamitabar

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Currently, the internet plays an important role in the various scientific, commercial and service practices. Thanks to information and communication technology, the healthcare industry via the internet, generally known as cyber-medicine, can offer professional medical service in a wider geographical area. Having some appealing benefits such as convenience in offering healthcare services, improved accessibility to the services, enhanced information exchange, cost-effectiveness, time-saving, etc. Tele-health has increasingly developed innovative models of healthcare delivery. However, it presents many potential hazards to cyber-patients, inherent in the use of the system. First, there are legal issues associated with the communication and transfer of information on the internet. These include licensure, malpractice, liabilities and jurisdictions as well as privacy, confidentiality and security of personal data as the most important challenge brought about by this system. Additional items of concern are technological and ethical. Although, there are some rules to deal with pitfalls associated with cyber-medicine practices in the USA and some European countries, yet for all developments, it is being practiced in a legal vacuum in many countries. In addition to the domestic legislations to deal with potential problems arisen from the system, it is also imperative that some international or regional agreement should be developed to achieve the harmonization of laws among countries and states. This article discusses some implications posed by the practice of cyber-medicine in the healthcare system according to the experience of some developed countries using a comparative study of laws. It will also review the status of tele-health laws in Iran. Finally, it is intended to pave the way to outline a plan for countries like Iran, with newly-established judicial system for health laws, to develop appropriate regulations through providing some recommendations.

Keywords: tele-health, cyber-medicine, telemedicine, criminal laws, legislations, time-saving

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445 Re-Constructing the Research Design: Dealing with Problems and Re-Establishing the Method in User-Centered Research

Authors: Kerem Rızvanoğlu, Serhat Güney, Emre Kızılkaya, Betül Aydoğan, Ayşegül Boyalı, Onurcan Güden

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This study addresses the re-construction and implementation process of the methodological framework developed to evaluate how locative media applications accompany the urban experiences of international students coming to Istanbul with exchange programs in 2022. The research design was built on a three-stage model. The research team conducted a qualitative questionnaire in the first stage to gain exploratory data. These data were then used to form three persona groups representing the sample by applying cluster analysis. In the second phase, a semi-structured digital diary study was carried out on a gamified task list with a sample selected from the persona groups. This stage proved to be the most difficult to obtaining valid data from the participant group. The research team re-evaluated the design of this second phase to reach the participants who will perform the tasks given by the research team while sharing their momentary city experiences, to ensure the daily data flow for two weeks, and to increase the quality of the obtained data. The final stage, which follows to elaborate on the findings, is the “Walk & Talk,” which is completed with face-to-face and in-depth interviews. It has been seen that the multiple methods used in the research process contribute to the depth and data diversity of the research conducted in the context of urban experience and locative technologies. In addition, by adapting the research design to the experiences of the users included in the sample, the differences and similarities between the initial research design and the research applied are shown.

Keywords: digital diary study, gamification, multi-model research, persona analysis, research design for urban experience, user-centered research, “Walk & Talk”

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444 Geometric Imperfections in Lattice Structures: A Simulation Strategy to Predict Strength Variability

Authors: Xavier Lorang, Ahmadali Tahmasebimoradi, Chetra Mang, Sylvain Girard

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The additive manufacturing processes (e.g. selective laser melting) allow us to produce lattice structures which have less weight, higher impact absorption capacity, and better thermal exchange property compared to the classical structures. Unfortunately, geometric imperfections (defects) in the lattice structures are by-products results of the manufacturing process. These imperfections decrease the lifetime and the strength of the lattice structures and alternate their mechanical responses. The objective of the paper is to present a simulation strategy which allows us to take into account the effect of the geometric imperfections on the mechanical response of the lattice structure. In the first part, an identification method of geometric imperfection parameters of the lattice structure based on point clouds is presented. These point clouds are based on tomography measurements. The point clouds are fed into the platform LATANA (LATtice ANAlysis) developed by IRT-SystemX to characterize the geometric imperfections. This is done by projecting the point clouds of each microbeam along the beam axis onto a 2D surface. Then, by fitting an ellipse to the 2D projections of the points, the geometric imperfections are characterized by introducing three parameters of an ellipse; semi-major/minor axes and angle of rotation. With regard to the calculated parameters of the microbeam geometric imperfections, a statistical analysis is carried out to determine a probability density law based on a statistical hypothesis. The microbeam samples are randomly drawn from the density law and are used to generate lattice structures. In the second part, a finite element model for the lattice structure with the simplified geometric imperfections (ellipse parameters) is presented. This numerical model is used to simulate the generated lattice structures. The propagation of the uncertainties of geometric imperfections is shown through the distribution of the computed mechanical responses of the lattice structures.

Keywords: additive manufacturing, finite element model, geometric imperfections, lattice structures, propagation of uncertainty

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443 Oil and Development: The Case of Kuwait

Authors: Abdulaziz Abdulrahman Albahar

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This paper aims to answer the question of: is oil as a natural resource with all the wealth that it brings an economic burden? And how can resource curse be mitigated in such oil dependent nations? The case of Kuwait will be used as an example. The paper begins with an introduction of the resource curse and the Kuwaiti economy in general. Then there is an attempt to see that does the curse exist in the case for Kuwait. Furthermore, in the analysis section, an exploration on how the economy is dependent on oil and how oil is more of a burden if there is mismanagement is conducted. Later on, in answering on how to mitigate the problem of a resource curse, the case of Norway is explored. In concluding the paper, the results do show that oil rentals affects the Kuwaiti economy via 2 main channels, these are government spending that are mainly financed via oil rentals and exportation of oil based products. The surprising result was that government spending had a negative impact on GDP (gross domestic product) growth when oil rentals where instrumented on government expenditure, this is due to the issue of rent seeking in which government spending in Kuwait is financing things such as stimulus packages and raising the nominal wages. Yet, when comparing the magnitude of both oil exportation and government spending, the latter has a stronger effect on the GDP (gross domestic product) growth than the former. A resource curse doesn’t seem to exist in the case of Kuwait however, the characteristics of a curse do show in the form of rent seeking in the political sphere, the disruption of the traditional sectors like that of pearl trade and fishing markets. Yet, a curse doesn’t show due to the fact that the currency of the nation is very stable and hasn’t experienced any appreciation because of the fixed exchange rate system. Moreover, even if we can’t say that a curse exists, it is clear to see that the Kuwaiti economy is heading towards one. Whether or not it faces a resource curse will be based on how judicious the nation will be in exploiting their sovereign wealth fund and implementing diversification strategies to be less oil dependent like the vision “New Kuwait-2035” which has been underway since 2017.

Keywords: economic development, Kuwait, oil curse, dutch disease

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442 Model-Based Approach as Support for Product Industrialization: Application to an Optical Sensor

Authors: Frederic Schenker, Jonathan J. Hendriks, Gianluca Nicchiotti

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In a product industrialization perspective, the end-product shall always be at the peak of technological advancement and developed in the shortest time possible. Thus, the constant growth of complexity and a shorter time-to-market calls for important changes on both the technical and business level. Undeniably, the common understanding of the system is beclouded by its complexity which leads to the communication gap between the engineers and the sale department. This communication link is therefore important to maintain and increase the information exchange between departments to ensure a punctual and flawless delivery to the end customer. This evolution brings engineers to reason with more hindsight and plan ahead. In this sense, they use new viewpoints to represent the data and to express the model deliverables in an understandable way that the different stakeholder may identify their needs and ideas. This article focuses on the usage of Model-Based System Engineering (MBSE) in a perspective of system industrialization and reconnect the engineering with the sales team. The modeling method used and presented in this paper concentrates on displaying as closely as possible the needs of the customer. Firstly, by providing a technical solution to the sales team to help them elaborate commercial offers without omitting technicalities. Secondly, the model simulates between a vast number of possibilities across a wide range of components. It becomes a dynamic tool for powerful analysis and optimizations. Thus, the model is no longer a technical tool for the engineers, but a way to maintain and solidify the communication between departments using different views of the model. The MBSE contribution to cost optimization during New Product Introduction (NPI) activities is made explicit through the illustration of a case study describing the support provided by system models to architectural choices during the industrialization of a novel optical sensor.

Keywords: analytical model, architecture comparison, MBSE, product industrialization, SysML, system thinking

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441 Elements of Successful Commercial Streets: A Socio-Spatial Analysis of Commercial Streets in Cairo

Authors: Toka Aly

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Historically, marketplaces were the most important nodes and focal points of cities, where different activities took place. Commercial streets offer more than just spaces for shopping; they also offer choices for social activities and cultural exchange. They are considered the backbone of the city’s vibrancy and vitality. Despite that, the public life in Cairo’s commercial streets has deteriorated, where the shopping activities became reliant mainly on 'planned formal places', mainly in privatized or indoor spaces like shopping malls. The main aim of this paper is to explore the key elements and tools of assessing the successfulness of commercial streets in Cairo. The methodology followed in this paper is based on a case study methodology (multiple cases) that is based on assessing and analyzing the physical and social elements in historical and contemporary commercial streets in El Muiz Street and Baghdad Street in Cairo. The data collection is based on personal observations, photographs, maps and street sections. Findings indicate that the key factors of analyzing commercial streets are factors affecting the sensory experience, factors affecting the social behavior, and general aspects that attract people. Findings also indicate that urban features have clear influence on shopping pedestrian activities in both streets. Moreover, in order for a commercial street to be successful, shopping patterns must provide people with a quality public space that can provide easy navigation and accessibility, good visual continuity, and well-designed urban features and social gathering. Outcomes of this study will be a significant endeavor in providing a good background for urban designers on analyzing and assessing successfulness of commercial streets. The study will also help in understanding the different physical and social pattern of vending activities taking place in Cairo.

Keywords: activities, commercial street, marketplace, successful, vending

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440 Survey of Communication Technologies for IoT Deployments in Developing Regions

Authors: Namugenyi Ephrance Eunice, Julianne Sansa Otim, Marco Zennaro, Stephen D. Wolthusen

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The Internet of Things (IoT) is a network of connected data processing devices, mechanical and digital machinery, items, animals, or people that may send data across a network without requiring human-to-human or human-to-computer interaction. Each component has sensors that can pick up on specific phenomena, as well as processing software and other technologies that can link to and communicate with other systems and/or devices over the Internet or other communication networks and exchange data with them. IoT is increasingly being used in fields other than consumer electronics, such as public safety, emergency response, industrial automation, autonomous vehicles, the Internet of Medical Things (IoMT), and general environmental monitoring. Consumer-based IoT applications, like smart home gadgets and wearables, are also becoming more prevalent. This paper presents the main IoT deployment areas for environmental monitoring in developing regions and the backhaul options suitable for them. A detailed review of each of the list of papers selected for the study is included in section III of this document. The study includes an overview of existing IoT deployments, the underlying communication architectures, protocols, and technologies that support them. This overview shows that Low Power Wireless Area Networks (LPWANs), as summarized in Table 1, are very well suited for monitoring environment architectures designed for remote locations. LoRa technology, particularly the LoRaWAN protocol, has an advantage over other technologies due to its low power consumption, adaptability, and suitable communication range. The prevailing challenges of the different architectures are discussed and summarized in Table 3 of the IV section, where the main problem is the obstruction of communication paths by buildings, trees, hills, etc.

Keywords: communication technologies, environmental monitoring, Internet of Things, IoT deployment challenges

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439 Development of Hybrid Materials Combining Biomass as Fique Fibers with Metal-Organic Frameworks, and Their Potential as Mercury Adsorbents

Authors: Karen G. Bastidas Gomez, Hugo R. Zea Ramirez, Manuel F. Ribeiro Pereira, Cesar A. Sierra Avila, Juan A. Clavijo Morales

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The contamination of water sources with heavy metals such as mercury has been an environmental problem; it has generated a high impact on the environment and human health. In countries such as Colombia, mercury contamination due to mining has reached levels much higher than the world average. This work proposes the use of fique fibers as adsorbent in mercury removal. The evaluation of the material was carried out under five different conditions (raw, pretreated by organosolv, functionalized by TEMPO oxidation, fiber functionalized plus MOF-199 and fiber functionalized plus MOF-199-SH). All the materials were characterized using FTIR, SEM, EDX, XRD, and TGA. Regarding the mercury removal, it was done under room pressure and temperature, also pH = 7 for all materials presentations, followed by Atomic Absorption Spectroscopy. The high cellulose content in fique is the main particularity of this lignocellulosic biomass since the degree of oxidation depends on the number of hydroxyl groups on the surface capable of oxidizing into carboxylic acids, a functional group capable of increasing ion exchange with mercury in solution. It was also expected that the impregnation of the MOF would increase the mercury removal; however, it was found that the functionalized fique achieved a greater percentage of removal, resulting in 81.33% of removal, 44% for the fique with the MOF-199 and 72% for the MOF-199-SH with. The pretreated fiber and raw also showed 74% and 56%, respectively, which indicates that fique does not require considerable modifications in its structure to achieve good performances. Even so, the functionalized fiber increases the percentage of removal considerably compared to the pretreated fique, which suggests that the functionalization process is a feasible procedure to apply with the purpose of improving the removal percentage. In addition, this is a procedure that follows a green approach since the reagents involved have low environmental impact, and the contribution to the remediation of natural resources is high.

Keywords: biomass, nanotechnology, science materials, wastewater treatment

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438 Effectiveness of Cold Calling on Students’ Behavior and Participation during Class Discussions: Punishment or Opportunity to Shine

Authors: Maimuna Akram, Khadija Zia, Sohaib Naseer

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Pedagogical objectives and the nature of the course content may lead instructors to take varied approaches to selecting a student for the cold call, specifically in a studio setup where students work on different projects independently and show progress work time to time at scheduled critiques. Cold-calling often proves to be an effective tool in eliciting a response without enforcing judgment onto the recipients. While there is a mixed range of behavior exhibited by students who are cold-called, a classification of responses from anxiety-provoking to inspiring may be elicited; there is a need for a greater understanding of utilizing the exchanges in bringing about fruitful and engaging outcomes of studio discussions. This study aims to unravel the dimensions of utilizing the cold-call approach in a didactic exchange within studio pedagogy. A questionnaire survey was conducted in an undergraduate class at Arts and Design School. The impact of cold calling on students’ participation was determined through various parameters, including course choice, participation frequency, students’ comfortability, and teaching methodology. After analyzing the surveys, specific classroom teachers were interviewed to provide a qualitative perspective of the faculty. It was concluded that cold-calling increases students’ participation frequency and also increases preparation for class. Around 67% of students responded that teaching methods play an important role in learning activities and students’ participation during class discussions. 84% of participants agreed that cold calling is an effective way of learning. According to research, cold-calling can be done in large numbers without making students uncomfortable. As a result, the findings of this study support the use of this instructional method to encourage more students to participate in class discussions.

Keywords: active learning, class discussion, class participation, cold calling, pedagogical methods, student engagement

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437 Class Control Management Issues and Solutions in Interactive Learning Theories’ Efficiency and the Application Case Study: 3rd Year Primary School

Authors: Mohammed Belalia Douma

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Interactive learning is considered as the most effective strategy of learning, it is an educational philosophy based on the learner's contribution and involvement mainly in classroom and how he interacts toward his small society “classroom”, and the level of his collaboration into challenge, discovering, games, participation, all these can be provided through the interactive learning, which aims to activate the learner's role in the operation of learning, which focuses on research and experimentation, and the learner's self-reliance in obtaining information, acquiring skills, and forming values and attitudes. Whereas not based on memorization only, but rather on developing thinking and the ability to solve problems, on teamwork and collaborative learning. With the exchange or roles - teacher to student- , when the student will be more active and performing operations more than the student under the interactive learning method; we might face a several issues dealing with class controlling management, noise, and stability of learning… etc. This research paper is observing the application of the interactive learning on reality “classroom” and answers several assumptions and analyzes the issues coming up of these strategies mainly: noise, class control…etc The research sample was about 150 student of the 3rd year primary school in “Chlef” district, Algeria, level: beginners in the range of age 08 to 10 years old . We provided a questionnaire of confidential fifteen questions and also analyzing the attitudes of learners during three months. it have witnessed as teachers a variety of strategies dealing with applying the interactive learning but with a different issues; time management, noise, uncontrolled classes, overcrowded classes. Finally, it summed up that although the active education is an inevitably effective method of teaching, however, there are drawbacks to this, in addition to the fact that not all theoretical strategies can be applied and we conclude with solutions of this case study.

Keywords: interactive learning, student, learners, strategies.

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436 Disclosure Extension of Oil and Gas Reserve Quantum

Authors: Ali Alsawayeh, Ibrahim Eldanfour

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This paper examines the extent of disclosure of oil and gas reserve quantum in annual reports of international oil and gas exploration and production companies, particularly companies in untested international markets, such as Canada, the UK and the US, and seeks to determine the underlying factors that affect the level of disclosure on oil reserve quantum. The study is concerned with the usefulness of disclosure of oil and gas reserves quantum to investors and other users. Given the primacy of the annual report (10-k) as a source of supplemental reserves data about the company and as the channel through which companies disseminate information about their performance, the annual reports for one year (2009) were the central focus of the study. This comparative study seeks to establish whether differences exist between the sample companies, based on new disclosure requirements by the Securities and Exchange Commission (SEC) in respect of reserves classification and definition. The extent of disclosure of reserve is provided and compared among the selected companies. Statistical analysis is performed to determine whether any differences exist in the extent of disclosure of reserve under the determinant variables. This study shows that some factors would affect the extent of disclosure of reserve quantum in the above-mentioned countries, namely: company’s size, leverage and quality of auditor. Companies that provide reserves quantum in detail appear to display higher size. The findings also show that the level of leverage has affected companies’ reserves quantum disclosure. Indeed, companies that provide detailed reserves quantum disclosure tend to employ a ‘high-quality auditor’. In addition, the study found significant independent variable such as Profit Sharing Contracts (PSC). This factor could explain variations in the level of disclosure of oil reserve quantum between the contractor and host governments. The implementation of SEC oil and gas reporting requirements do not enhance companies’ valuation because the new rules are based only on past and present reserves information (proven reserves); hence, future valuation of oil and gas companies is missing for the market.

Keywords: comparison, company characteristics, disclosure, reserve quantum, regulation

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435 Research on Localized Operations of Multinational Companies in China

Authors: Zheng Ruoyuan

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With the rapid development of economic globalization and increasingly fierce international competition, multinational companies have carried out investment strategy shifts and innovations, and actively promoted localization strategies. Localization strategies have become the main trend in the development of multinational companies. Large-scale entry of multinational companies China has a history of more than 20 years. With the sustained and steady growth of China's economy and the optimization of the investment environment, multinational companies' investment in China has expanded rapidly, which has also had an important impact on the Chinese economy: promoting employment, foreign exchange reserves, and improving the system. etc., has brought a lot of high-tech and advanced management experience; but it has also brought challenges and survival pressure to China's local enterprises. In recent years, multinational companies have gradually regarded China as an important part of their global strategies and began to invest in China. Actively promote localization strategies, including production, marketing, scientific research and development, etc. Many multinational companies have achieved good results in localized operations in China. Not only have their benefits continued to improve, but they have also established a good corporate image and brand in China. image, which has greatly improved their competitiveness in the international market. However, there are also some multinational companies that have difficulties in localized operations in China. This article will closely follow the background of economic globalization and comprehensively use the theory of multinational companies and strategic management theory and business management theory, using data and facts as the entry point, combined with typical cases of representative significance for analysis, to conduct a systematic study of the localized operations of multinational companies in China. At the same time, for each specific link of the operation of multinational companies, we provide multinational enterprises with some inspirations and references.

Keywords: localization, business management, multinational, marketing

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434 Conceptualizing Clashing Values in the Field of Media Ethics

Authors: Saadia Izzeldin Malik

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Lack of ethics is the crisis of the 21-century. Today’s global world is filled with economic, political, environmental, media/communication, and social crises that all generated by the eroding fabric of ethics and moral values that guide human’s decisions in all aspects of live. Our global world is guided by liberal western democratic principles and liberal capitalist economic principles that define and reinforce each other. In economic terms, capitalism has turned world economic systems into one market place of ideas and products controlled by big multinational corporations that not only determine the conditions and terms of commodity production and commodity exchange between countries, but also transform the political economy of media systems around the globe. The citizen (read the consumer) today is the target of persuasion by all types of media at a time when her/his interests should be, ethically and in principle, the basic significant factor in the selection of media content. It is very important in this juncture of clashing media values –professional and commercial- and wide spread ethical lapses of media organizations and media professionals to think of a perspective to theorize these conflicting values within a broader framework of media ethics. Thus, the aim of this paper is to, epistemologically, bring to the center a perspective on media ethics as a basis for reconciliation of clashing values of the media. The paper focuses on conflicting ethical values in current media debate; namely ownership of media vs. press freedom, individual right for privacy vs. public right to know, and global western consumerism values vs. media values. The paper concludes that a framework to reconcile conflicting values of media ethics should focus on the “individual” journalist and his/her moral development as well as focus on maintaining ethical principles of the media as an institution with a primary social responsibility for the “public” it serves.

Keywords: ethics, media, journalism, social responsibility, conflicting values, global

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433 The Status of the Actio Popularis under International Environmental Law in Cases of Damage to Global Commons

Authors: Aimite Jorge, Leenekela Usebiu

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In recent years the International Community has seen a rise of what can be termed as ‘actio popularis”;that is to say lawsuits brought by third parties in the interest of the public or the world community as a whole, such as in cases of genocide and terrorism prosecutions under international law. It is equally clear that under current globalized world the effect of multinational activities on the environment is often felt beyond the borders of the territories where they operate. Equally true is the fact that the correspondence of citizens self-determination with national government is increasingly upset by the increasing willingness of states to share some ‘sovereign powers’ in order to address new economic, environmental and security interdependencies. The ‘unbundling’ of functional governance from fixed territories sees continuously citizens give up their formal approval of key decisions in exchange for a more remote, indirect say in supra-national or international decision-making bodies. The efforts to address a growing transnational flow of ecological harm are at the forefront of such indirect transformations, as evidenced by a proliferation of multilateral environmental agreements (MEAs) over the past three decades. However, unlike the defence of the global commons in cases of terrorism and genocide, there is still to be a clear application of action popularis in the case of environment, despite acknowledgement that the effect of the activities of several multinationals on the environment is as destructive to the global commons as genocide or terrorism are. Thus, this paper looking at specific cases of harmful degradation of the environment by certain multinationals transcending national boundaries, argues that it is high-time for a serious consideration of the application of the actio-popularis to environmental concerns. Although it is acknowledged that in international environmental law the challenge to reach a “critical mass” of recognition and support for an ‘actio-popularis’ for environment damage is particularly demanding, it is worth the try.

Keywords: actio popularis in environment law, global commons, transnational environmental damage, law and environment

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432 Environmental Accounting Practice: Analyzing the Extent and Qualification of Environmental Disclosures of Turkish Companies Located in BIST-XKURY Index

Authors: Raif Parlakkaya, Mustafa Nihat Demirci, Mehmet Nuri Salur

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Environmental pollution has detrimental effects on the quality of our life and its scope has reached such an extent that measures are being taken both at the national and international levels to reduce, prevent and mitigate its impact on social, economic and political spheres. Therefore, awareness of environmental problems has been increasing among stakeholders and accordingly among companies. It is seen that corporate reporting is expanding beyond environmental performance. Primary purpose of publishing an environmental report is to provide specific audiences with useful, meaningful information. This paper is intended to analyze the extent and qualification of environmental disclosures of Turkish publicly quoted firms and see how it varies from one sector to another. The data for the study were collected from annual activity reports of companies, listed on the corporate governance index (BIST-XKURY) of Istanbul Stock Exchange. Content analysis was the research methodology used to measure the extent of environmental disclosure. Accordingly, 2015 annual activity reports of companies that carry out business in some particular fields were acquired from Capital Market Board, websites of Public Disclosure Platform and companies’ own websites. These reports were categorized into five main aspects: Environmental policies, environmental management systems, environmental protection and conservation activities, environmental awareness and information on environmental lawsuits. Subsequently, each component was divided into several variables related to what each firm is supposed to disclose about environmental information. In this context, the nature and scope of the information disclosed on each item were assessed according to five different ways (N.I: No Information; G.E.: General Explanations; Q.E.: Qualitative Detailed Explanations; N.E.: Quantitative (numerical) Detailed Explanations; Q.&N.E.: Both Qualitative and Quantitative Explanations).

Keywords: environmental accounting, disclosure, corporate governance, content analysis

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