Search results for: Spanish transition to democracy

Authors: Nadia Elouaer

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Tax revenue is the main state resource and one of the important variables in tax policy. Nevertheless, this resource is continually decreasing, so it is important to focus on the reasons for this decline. Several studies show that the taxpayer is reluctant to pay taxes, especially in countries at risk or in countries in transition, including Tunisia. This study focuses on the tax evasion behavior of a Tunisian taxpayer under the influence of his political beliefs, as well as the influence of different tax compliance variables. Using a questionnaire, a sample of 500 Tunisian taxpayers is used to examine the relationship between political beliefs and taxpayer affiliations and tax compliance variables, as well as the study of the causal link between political beliefs and fraudulent behavior. The data were examined using correlation, factor, and regression analysis and found a positive and statistically significant relationship between the different tax compliance variables and the tax evasion behavior. There is also a positive and statistically significant relationship between tax evasion and political beliefs and affiliations. The study of the relationship between political beliefs and compliance variables shows that they are closely related. The conclusion is to admit that tax evasion and political beliefs are closely linked, and the government should update its tax policy and modernize its administration in order to strengthen the credibility and disclosure of information in order to restore a relationship of trust between public authorities and the taxpayer.

Keywords: fiscal policy, political beliefs, tax evasion, taxpayer behavior

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Authors: Elnur Abbasov

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Energy security and climate change comprise some of the most important concerns facing humankind today and probably in the future if they are not addressed appropriately. In order to stabilize the global climate, there is the need for the world to lessen its use of fossil energy, which requires enhancement of current energy efficiency as well as the development of novel energy sources, such as energy obtained from renewable sources. There is no doubt that the steady transition towards a solar-based economy is likely to result in the development of completely new sectors, behaviours, and jobs that are pro-environmental. Azerbaijan Republic as the largest nation state in the South Caucasus Region has the potential for using and developing the renewable sources of energy in order to support the environmental challenge resolution associated with the climate change, improving the environmental situation in the country. Solar PV comprises one of the direct usages of solar energy. In this paper, sustainable PV usage scenario in residential houses was introduced to reduce negative environmental effects of land use, water consumption, air pollution etc. It was recommended by an author that, PV systems can be part of function and design of residential building components: such as roofs, walls, windows.

Keywords: energy efficiency, environmentally friendly, photovoltaic engineering, sustainable energy usage scenario

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Authors: Jeong Hwan Joo, Keun Pil Kim

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During meiosis, meiotic recombination is initiated by Spo11-mediated DSB formation and exonuclease-mediated DSB resection occurs to expose single stranded DNA formation. RPA is further required to inhibit secondary structure formation of ssDNA that can be formed Watson-Crick pairing. Rad51-Dmc1, RecA homologs in eukaryote and their accessory factors involve in searching homolog templates to mediate strand exchange. In this study, we investigate the recombinational roles of replication protein A (RPA), which is heterotrimeric protein that is composed of RPA1, RPA2, and RPA3. Here, we investigated meiotic recombination using DNA physical analysis at the HIS4LEU2 hot spot. In rfa1-119 (K45E, N316S) cells, crossover (CO) and non-crossover (NCO) products reduced than WT. rfa1-119 delayed in single end invasion-to-double holiday junction (SEI-to-dHJ) transition and exhibits a defect in second-end capture that is also modulated by Rad52. In the further experiment, we observed that in rfa1-119 mutant, RPA could not be released in timely manner. Furthermore, rfa1-119 exhibits failure in the second end capture, implying reduction of COs and NCOs. In this talk, we will discuss more detail how RPA involves in chromatin axis association via formation of axis-bridge and why RPA is required for Rad52-mediated second-end capture progression.

Keywords: homolog interaction, meiotic recombination, replication protein A, RPA1

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Authors: M. Emmanouilidou

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The Internet of Things (IoT) is a disruptive technological paradigm that is at the center of the digital evolution by integrating physical and virtual worlds leading to the creation of extended interconnected ecosystems that are characterized as smart environments. The concept of the IoT has a broad range of applications in different industries including the healthcare sector. The Internet of Healthcare Things (IoHT), a branch of the IoT, is expected to bring promising benefits to all involved stakeholders and accelerate the revolution of the healthcare sector through a transition towards preventive and personalized medicine. The socio-economic challenges that the healthcare sector is facing further emphasize the need for a radical transformation of healthcare systems in both developed and developing countries with the role of pervasive technological innovations, such as IoHT, recognized as key to counteract the relevant challenges. Besides the number of potential opportunities that IoHT presents, there are fundamental ethical concerns that need to be considered and addressed in relation to the application of IoHT. This paper contributes to the discussion of the emerging topic of IoHT by providing an overview of the role and potential of IoHT, highlighting the characteristics of the current and future healthcare landscape, reporting on the up-to-date status of IoHT in Europe and reflecting upon existing research in the ethics of IoHT by incorporating additional ethical dimensions that have been ignored which can provide pathways for future research in the field.

Keywords: ethics, Europe, healthcare, Internet of Things

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Authors: Ka Yan Chan

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Cohabitation among couples has been increasingly common in recent decades. Nonetheless, insufficient attention was given to the impact of attachment on cohabitation. This study discussed the experience of cohabitation among women with insecure attachments by collecting qualitative data through semi-structured interviews. Through thematic analysis, the study explored the characteristics of the women, the formation of cohabitation, struggles, coping mechanisms, and the impacts of cohabitation on the women. Moreover, the influences of the family-of-origin on cohabitation and the needs of the women were explored. The findings indicated that insecure attachment and the family-of-origin had significant effects on cohabitation and the interaction among the cohabitating couples. Women with insecure attachments were more likely to enter cohabitation unconsciously and without discussing what cohabitation means for their relationship with their partners. The findings also suggested that committing to marriage was not the only method for the women to feel secure in the relationship. Instead, long-lasting love and care, as well as reliability from their partners, could satisfy their emotional needs. More importantly, the findings revealed that repairing attachment problems and dealing with challenges in life stage transition is associated with positive impacts on the cohabitation experience. Additionally, to meet the needs of diverse family structures and to provide all-rounded support for enhancing the wellbeing of individuals, cohabitants, and couples, a comprehensive intervention model of relationship enrichment was discussed.

Keywords: cohabitation, family-of-origin, insecure attachment, relationship enrichment

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Authors: Sijo S. Thomas, S. Hridya, Manoj Mohan, Bibin Jacob, Hysen Thomas

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Ferrites are iron based oxides with technologically significant magnetic properties and have widespread applications in medicine, technology, and industry. There has been a growing interest in the study of magnetic, electrical and structural properties of mixed ferrites. In the present work, structural and magnetic properties of Nickel and Calcium substituted Fe₃O₄ nanoparticles were investigated. NiₓCa₁₋ₓFe₂O₄ nanoparticles (x = 0, 0.1, 0.3, 0.5, 0.7, 0.9) were synthesized by chemical co-precipitation method and the samples were subsequently sintered at 900°C. The magnetic and structural properties of NiₓCa₁₋ₓFe₂O₄ were investigated using Vibrating Sample Magnetometer and X-Ray diffraction. The XRD results revealed that the synthesized particles have nanometer size and it varies from 46-72 nm as the calcium concentration diminishes. The variation is explained based on the increase in the reaction rate with Ni concentration which favors the formation of ultrafine particles of mixed ferrites. VSM results show pure CaFe₂O₄ exhibit paramagnetic behavior with low saturation value. As the concentration of Ca decreases, a transition occurs from paramagnetic state to ferromagnetic state. When the concentration of Ni becomes dominant, magnetic saturation, coercivity, and retentivity become high, indicating near ferromagnetic behavior of the compound.

Keywords: co-precipitation, ferrites, magnetic behavior, structure

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Authors: Tipu Sultan

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The proposed research intends to explore the gender role attitudes and work-life balance among dual-earner couples in Pakistan. With the increase of female labor force participation in Pakistan, the trend of dual-earner couples has been increased than ever before. This new trend of dual-earner families has significantly affected the personal life of dual-earner couples. Due to major change in household structures, the traditions and the routine activities are in continuous transition. Balancing work and family life is more complex in the patriarchal society of Pakistan because of the social expectations of gender roles. A dichotomous behavioral reflection is being observed in Pakistani society. The one group of people having an egalitarian attitude are supporting the new gender roles of females, whereas the other group of people having a traditional mindset is still in the favor of patriarchy. Therefore, gender roles are re-evaluated, and it would be more interesting to raise questions on the interplay of new gender roles and work-life balance among dual-earners. The semi-structured interview guide will be utilized to explore gender role attitudes, ideal and in-practice gender roles, experiences of work-life imbalances/balances, possible strategies to create a balance between work and family life among dual-earner couples.

Keywords: dual-earner couples, gender role attitudes, Pakistan, work-life balance

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Authors: Nazim Habibov, Alena Auchynnikava, Lida Fan

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The exploration of the relationship between social trust and the support of the welfare system in transitional countries has attracted growing interests in recent decades. This study estimates the effects of interpersonal and institutional trust on the support of the welfare system in 27 countries in Eastern Europe the former Soviet Union. We estimate the data sets from the Life-in-Transition Survey 2010 and 2016 with binomial regression models. The results indicate that both interpersonal and institutional trust have positive effects on the support for the welfare system in all the three areas under investigation: helping the needy, public healthcare and public education, both in the less developed countries of the former Soviet Union and in the more developed Eastern European countries. Furthermore, the positive effects of interpersonal and institutional trust on support for helping the needy, public healthcare and public education were found to grow over time. In conclusion, this study confirms that interpersonal and institutional trusts have positive effects for the public support of the welfare system in these transitional countries under investigation, regardless of their level of development.

Keywords: central and eastern Europe, former Soviet union, international social welfare policy, comparative social welfare policy

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Authors: V. K. Srivastava

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The chemistry of compounds containing transition metals bound to sulfur containing ligands has been actively studied. Interest in these compounds arises from the identification of the biological importance of iron-sulfur containing proteins as well as the unusual behaviour of several types of synthetic metal-sulfur complexes. Metal complexes (C₆H₅)₄P)₂ Pt(Mos₄)₂, (C₆H₅)₄P)₂ Pd(MoS₄)₂, (C₆H₅)₄P)₂ Ni(MoS₄)₂ of bioinorganic relevance were investigated. The complexes [M(M'S₄)₂]²⁻ were prepared with high yield and purity as salts of the variety of organic cations. The diamagnetism and spectroscopic properties of these complexes confirmed that their structures are essentially equivalent with two bidentate M'S₄²⁻ ligands coordinated to the central d⁸ metal in a square planer geometry. The interaction of the complexes with CT-DNA was studied. Results showed that metal complexes increased DNA's relative viscosity and quench the fluorescence intensity of EB bound to DNA. In antimicrobial activities, all complexes showed good antimicrobial activity higher than ligand against gram positive, gram negative bacteria and fungi. The antitumor properties have been tested in vitro against two tumor human cell lines, Hela (derived from cervical cancer) and MCF-7 (derived from breast cancer) using metabolic activity tests. Result showed that the complexes are promising chemotherapeutic alternatives in the search of anticancer agents.

Keywords: anti cancer, biocidal, DNA binding, spectra

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Authors: Lucrezia Crescenzi-Lanna, Silvia Cataldi, Williams Contreras, Valerio Pieri

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According to the European Commission, gender-based violence (GBV) is a violation of human rights and a form of discrimination against women in five areas: physical violence, sexual violence, psychological violence, mistreatment of women, and economic violence (henceforth EV). The TESORO project "Treatment, ExpoSition, and ORigin of economic viOlence: An innovation and internationalization project between Italy and Spain" focuses on this last dimension of gender-based violence, the least studied and the one that has received least media coverage. In Spain, 12% (2,350,684) of women over fifteen years of age have suffered economic violence from their partner or ex-partner during their lives. In Italy, another country participating in the project, many women who are welcomed in refuges and who report cases of psychological violence (79%) and/or physical violence (61%) are also victims of economic violence (34%), according to the D.i.Re. Thermometer: "Donne in Rete contro la Violenza", the association that brings together more than eighty refuges against violence in Italy. At the social level, this form of violence is incorporated into practices of inequality that manifest themselves in both the daily management of couples and families and the workplace and institutional settings. As for the mechanisms related to EV, the literature argues that it is a complex and multidimensional phenomenon that has socioeconomic and cultural roots. EV manifests itself through various strategies, which represent forms of power and control aimed at preventing women's financial independence. To analyse the issue of EV we use a multidisciplinary approach and a mixed design that includes: 1) a questionnaire administered to a stratified sample of more than a thousand Italian and Spanish citizens to study the cultural and socio-relational mechanisms and the origin of EV in family and couple contexts; and 2) interviews with those running refuges as part of the struggle against gender violence, to understand how mechanisms and educational activities in the field of economic violence are manifested in the respective region and are supportive of women. The decision to use this strategy responds to the need to combine an exploratory perspective with an explanatory one in order to understand some of the relevant concepts related to the complex phenomena of EV and the interventions dedicated to its prevention. The data will be finalized in June 2022 and presented at the ICWS conference. Among TESORO’s contributions, its collection of qualitative and quantitative data on EV in Italy and Spain stands out, deepening its origin, prevention, and treatment beyond its incidence, which has already been studied in the Macro-Survey on Violence against Women.

Keywords: gender-based violence, economic violence, economic harm, gender inequality, workplace and family contexts

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Authors: Nanxi Miao, Junjie Wang

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The discovery of 2D materials with distinct compositions and properties has been a research aim since the report of graphene. One of the latest members of the 2D material family is MXene, which is produced from the topochemical deintercalation of the A layer from a laminate MAX phase. Recently, analogous 2D MBenes (transitional metal borides) have been predicted by theoretical calculations as excellent alternatives in applications such as metal-ion batteries, magnetic devices, and catalysts. However, the practical applications of two-dimensional (2D) transition-metal borides (MBenes) have been severely hindered by the lack of accessible MBenes because of the difficulties in the selective etching of traditional ternary MAB phases with orthorhombic symmetry (ort-MAB). Here, we discover a family of ternary hexagonal MAB (h-MAB) phases and 2D hexagonal MBenes (h-MBenes) by ab initio predictions and experiments. Calculations suggest that the ternary h-MAB phases are more suitable precursors for MBenes than the ort-MAB phases. Based on the prediction, we report the experimental synthesis of h-MBene HfBO by selective removal of in from h-MAB Hf2InB2. The synthesized 2D HfBO delivered a specific capacity of 420 mAh g-1 as an anode material in lithium-ion batteries, demonstrating the potential for energy-storage applications. The discovery of this h-MBene HfBO added a new member to the growing family of 2D materials and provided opportunities for a wide range of novel applications.

Keywords: 2D materials, DFT calculations, high-throughput screening, lithium-ion batteries

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Authors: Krishnamoorthy Sathiyan, Shanti Gopal Patra, Ronen Bar-Ziv, Tomer Zidki

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Developing efficient non-noble metal catalysts that are cheap and durable for oxygen evolution reaction (OER) is a great challenge. Moreover, altering the electronic structure of the catalyst and structural engineering of the materials provide a new direction for enhancing the OER. Herein, we have successfully synthesized Fe and Co incorporated MoS₂ catalysts, which show improved catalytic activity for OER when compared with MoS₂, Fe-MoS₂, and Co-MoS₂. It was found that at an optimal ratio of Fe and Co, the electronic and structural modification of MoS₂ occurs, which leads to change in orientation and thereby enhances the active catalytic sites on the edges, which are more exposed for OER. The nanocomposites have been well characterized by X-ray diffraction (XRD), scanning electron microscope (SEM), and energy dispersive X-ray analysis (EDX), Elemental Mapping, transmission electron microscope (TEM), and high-resolution transmission electron microscope (HR-TEM) analysis. Among all, a particular ratio of FeCo-MoS₂ exhibits a much smaller onset with better catalytic current density. The remarkable catalytic activity is mainly attributed to the synergistic effect from the Fe and Co. Most importantly, our work provides an essential insight in altering the electronic structure of MoS₂ based materials by incorporating promoters such as Co and Fe in an optimal amount, which enhances OER activity.

Keywords: electrocatalysts, molybdenum disulfide, oxygen evolution reaction, transition metals

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Authors: Kwame Amoah

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Artificial intelligence (AI) has the prospect of transforming project management, significantly improving efficiency and accuracy. By automating specific tasks with defined guidelines, AI can assist project managers in making better decisions and allocating resources efficiently, with possible risk mitigation. This study explores how AI is already impacting project management and likely future AI's impact on the field. The AI's reaction has been a divided opinion; while others picture it as a destroyer of jobs, some welcome it as an innovation advocate. Both sides agree that AI will be disruptive and revolutionize PM's functions. If current research is to go by, AI or some form will replace one-third of all learning graduate PM jobs by as early as 2030. A recent survey indicates AI spending will reach $97.9 billion by the end of 2023. Considering such a profound impact, the project management profession will also see a paradigm shift driven by AI. The study examines what the project management profession will look like in the next 5-10 years after this technological disruption. The research methods incorporate existing literature, develop trend analysis, and conduct structured interviews with project management stakeholders from North America to gauge the trend. PM professionals can harness the power of AI, ensuring a smooth transition and positive outcomes. AI adoption will maximize benefits, minimize adverse consequences, and uphold ethical standards, leading to improved project performance.

Keywords: project management, disruptive teacnologies, project management function, AL applications, artificial intelligence

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Authors: Sorin Oancea

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More than half a century after Ivan Sutherland’s seminal essay, ‘The Ultimate Display’ (1965), 3D Virtual Reality is still an emergent and exploratory medium in terms of its narrative potential, production methodology, and market penetration. Traditionally positioned in front of the screen/canvas as a ‘window-on-the-world’, the storyboarder and animation director transcend the medium and its narrative reality entirely while designing a linear cinematic sequence. This paper proposes a gradual transition from the traditional linear sequence design process based on a transcendent position of the storyboarder and animation director to an increasingly immersed one characterized by a sense of unmediated presence and immanence. Employing a quaitative analysis of the current exploratory storyboarding processes for 3D VR, this research uses a practice-based methodology based on producing a short-form 3D VR narrative experience to derive its findings. The original contribution to knowledge is charting an empirically derived conceptual framework for VR storyboarding and animation directing, with the documented reflective and reflexive process as a map for directorial transitioning between converging mediums by articulating the new VR lexical categories and expounding links to allied performative arts, such as film and theatre.

Keywords: storyboarding, immersive, virtual reality, transitioning

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Authors: T. Mdzinarashvili, M. Khvedelidze, E. Shekiladze, S. Chinchaladze, M. Mdzinarashvili

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The study of the possible interaction between calcium ions and lipids is of great importance for the studies of complexes of calcium drug-carrying nanoparticles. We prepared calcium-containing complex liposomes from Dipalmitoylphosphatidylcholine (DPPC) lipids and studied their thermodynamic properties. In calorimetric studies, we determined that the phase transition temperature of these complexes is close to 420 C. It was shown that both hydrophobic and hydrophilic connections take part in the formation of calcium nanoparticles. We were interested in hydrophilic bonds represented by hydrogen bonds. We have shown that these hydrogen bonds are formed between the phospholipid heads, and the main contributor is the oxygen atoms in the phosphoric acid residues. In addition, based on the amount of heat absorbed during the breaking of hydrogen bonds formed between calcium-containing nanoparticle complexes, it can be concluded that the hydrogen atoms in the head of DPPC lipids form hydrogen bonds between P=O and P-O groups of phosphate. The energy of heat absorption measured by the calorimeter is of the order obtained by breaking the hydrogen bonds we have specified. Thus, we conclude that our approach to the model of liposome formation from lipids is correct. As for calcium atoms - due to the fact that it is present in the form of positive ions in the liposome, they will connect only with negatively charged phosphorus ions.

Keywords: DPPC, liposomes, calcium, complex nanoparticles

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Authors: Davaanyam Surenjav, Chinzolboo Dandarbaatar, Ganbold Batkhuyag

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Primate city induced rapid urbanization has been become one of the main challenges in sustainable development in Mongolia like other developing countries since transition to market economy in 1990. According due to statistical yearbook, population number of Ulaanbaatar city has increased from 0.5 million to 1.5 million for last 30 years and contains now almost half (47%) of total Mongolian population. Rural-Ulaanbaatar and local Cities-Ulaanbaatar city migration leads to social issues like uncontrolled urbanization, income inequality, poverty, overwork of public service, economic over cost for redevelopment and limitation of transport and environmental degradation including air, noise, water and soil pollution. Most thresholds of all of the sustainable urban development main and sub-indicators over exceeded from safety level to unsafety level in Ulaanbaatar. So, there is an urgent need to remove migration pull factors including some administrative and high education functions from Ulaanbaatar city to its satellite cities or secondary cities. Moreover, urban smart transport system and green and renewable energy technologies should be introduced to urban development master plan of Ulaanbaatar city.

Keywords: challenge for sustainable urban development, migration factors, primate city , urban safety thresholds

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Authors: K. P. Shinde, M. V. Tien, H. Lin, H.-R. Park, S.-C.Yu, K. C. Chung, D.-H. Kim

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Magnetic refrigeration provides an attractive alternative cooling technology due to its potential advantages such as high cooling efficiency, environmental friendliness, low noise, and compactness over the conventional cooling techniques based on gas compression. Magnetocaloric effect (MCE) occurs by changes in entropy (ΔS) and temperature (ΔT) under external magnetic fields. We have been focused on identifying materials with large MCE in two temperature regimes, not only room temperature but also at cryogenic temperature for specific technological applications, such as space science and liquefaction of hydrogen in fuel industry. To date, the commonly used materials for cryogenic refrigeration are based on hydrated salts. In the present work, we report giant MCE in rare earth Ho2O3 nanopowder at cryogenic temperature. HoN nanoparticles with average size of 30 nm were prepared by using plasma arc discharge method with gas composition of N2/H2 (80%/20%). The prepared HoN was sintered in air atmosphere at 1200 oC for 24 hrs to convert it into oxide. Structural and morphological properties were studied by XRD and SEM. XRD confirms the pure phase and cubic crystal structure of Ho2O3 without any impurity within error range. It has been discovered that Holmium oxide exhibits giant MCE at low temperature without magnetic hysteresis loss with the second-order antiferromagnetic phase transition with Néels temperature around 2 K. The maximum entropy change was found to be 25.2 J/kgK at an applied field of 6 T.

Keywords: magnetocaloric effect, Ho₂O₃, magnetic entropy change, nanopowder

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Authors: Paloma Mendes Saldanha

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Access to information is a prerequisite for democracy while also guiding the material construction of fundamental rights. The exercise of citizenship requires knowing, understanding, questioning, advocating for, and securing rights and responsibilities. In other words, it goes beyond mere active electoral participation and materializes through awareness and the struggle for rights and responsibilities in the various spaces occupied by the population in their daily lives. In times of hyper-cultural connectivity, active citizenship is shaped through ethical trust processes, most often established between humans and algorithms. Automated decisions, so prevalent in various everyday situations, such as purchase preference predictions, virtual voice assistants, reduction of accidents in autonomous vehicles, content removal, resume selection, etc., have already found their place as a normalized discourse that sometimes does not reveal or make clear what violations of fundamental rights may occur when algorithmic explainability is lacking. In other words, technological and market development promotes a normalization for the use of automated decisions while silencing possible restrictions and/or breaches of rights through a culturally modeled, unethical, and unexplained trust process, which hinders the possibility of the right to a healthy, transparent, and complete exercise of citizenship. In this context, the article aims to identify the violations caused by the absence of algorithmic explainability in the exercise of citizenship through the construction of an unethical and silent trust process between humans and algorithms in automated decisions. As a result, it is expected to find violations of constitutionally protected rights such as privacy, data protection, and transparency, as well as the stipulation of algorithmic explainability as a fundamental right in the exercise of Brazilian citizenship in the era of virtualization, facing a threefold foundation called trust: culture, rules, and systems. To do so, the author will use a bibliographic review in the legal and information technology fields, as well as the analysis of legal and official documents, including national documents such as the Brazilian Federal Constitution, as well as international guidelines and resolutions that address the topic in a specific and necessary manner for appropriate regulation based on a sustainable trust process for a hyperconnected world.

Keywords: artificial intelligence, ethics, citizenship, trust

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Authors: Donato Vese

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According to the common interpretation, in a legal system, public powers are established by law. Exceptions are admitted in an emergency or particular relationship with public power. However, we currently agree that law allows public administration a margin of decision, even in the case of non-discretionary acts. Hence, the administrative decision not exclusively established by law becomes the rule in the ordinary state of things, non-only in state of exception. This paper aims to analyze and discuss different ideas on discretionary power on the Rule of Law and Rechtsstaat. Observing the legal literature in Europe and Nord and South America, discretionary power can be described as follow: it could be considered a margin that law accords to the executive power for political decisions or a choice between different interpretations of vague legal previsions. In essence, this explanation admits for the executive a decision not established by law or anyhow not exclusively established by law. This means that the discretionary power of public administration integrates the law. However, integrating law does not mean to decide according to the law, but it means to integrate law with a decision involving public power. Consequently, discretionary power is essentially free will. In this perspective, also the Rule of Law and the Rechtsstaat are notions explained differently. Recently, we can observe how the European notion of Rechtsstaat is founded on the formal validity of the law; therefore, for this notion, public authority’s decisions not regulated by law represent a problem. Thus, different systems of law integration have been proposed in legal literature, such as values, democracy, reasonableness, and so on. This paper aims to verify how, looking at those integration clauses from a logical viewpoint, integration based on the recourse to the legal system itself does not resolve the problem. The aforementioned integration clauses are legal rules that require hard work to explain the correct meaning of the law; in particular, they introduce dangerous criteria in favor of the political majority. A different notion of public power can be proposed. This notion includes two main features: (a) sovereignty belongs to persons and not the state, and (b) fundamental rights are not grounded but recognized by Constitutions. Hence, public power is a system based on fundamental rights. According to this approach, it can also be defined as the notion of public interest as concrete maximization of fundamental rights enjoyments. Like this, integration of the law, vague or subject to several interpretations, must be done by referring to the system of fundamental individual rights. We can think, for instance, to fundamental rights that are right in an objective view but not legal because not established by law.

Keywords: administrative discretion, free will, fundamental rights, public power, sovereignty

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Authors: Werner Roux Uys

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The Commissioner for the South African Revenue Service (SARS) holds a high position of trust in South African society and a lack of trust by taxpayers in the Commissioner’s actions or conduct could compromise SARS’ management of public finances. Tax morality – which is implicit in the social contract between taxpayers and the state – includes distinct phenomena that can cause a breakdown if there is a perceived lack of action on the part of the Commissioner to ensure public finances are kept safe. To promote tax morality, the Commissioner must support the judiciary in the exercise of its discretion to punish fraudulent tax activities and corrupt tax practices. For several years the political meddling in the Commissioner’s actions and conduct have caused perceived abuse of power at SARS, and taxpayers believed their hard-earned income paid over to SARS would be fruitless and wasteful expenditure. The purpose of this article is to identify and analyse previous decisions held by the South African judiciary regarding the Commissioner’s actions and conduct in tax matters, as well as consider important political statements and newspaper bulletins for the purpose of this research. The study applies a qualitative research approach and exploratory case study technique. Keywords were selected and inserted in the LexisNexis electronic database to systematically identify applicable case law where the ratio decidendi of the court referred to the actions and/or conduct of the Commissioner. Specific real-life statements, including political statements and newspaper bulletins, were selected to support the topic at hand. The purpose of the study is to educate the public about the perceptions that have transformed taxpayers’ behaviour towards the Commissioner for SARS since South Africa’s fledgling constitutional democracy was inaugurated in 1994. The study adds to the literature by identifying key characteristics or distinct phenomena regarding the actions and conduct of the Commissioner affecting taxpayers’ behaviour, including discretionary decision-making. From the findings, it emerged that SARS must abide by its (own) laws and that there is a need to educate not only South African taxpayers about tax morality, but also the public in general.

Keywords: commissioner, SARS, action and conduct, judiciary, discretionry, decsion-making

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Authors: Muhammad Kashif

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The primary aim of this paper is to investigate the influence of financial technology (FinTech) on sustainable finance. The sample for this study spans from 2010 to 2021, encompassing data from 89 countries worldwide. The study employed two-stage least squares (2SLS) regression approach with the instrumental variables and validated the findings using a two-step system generalized method of moments (GMM). The findings indicate that fintech has a significant favorable impact on sustainable finance. While other factors such as institutional quality, socio-economic condition, and renewable energy have a significant and beneficial influence on the trajectory of sustainable finance, except globalization's impact is positive but insignificant. Furthermore, fintech is crucial in driving the transition toward a sustainable future characterized by a lower carbon economy. The study found that fintech has extensive application across various sectors of sustainable finance and has substantial potential to create long-term positive effects on sustainable finance. Fintech can integrate extensively with other technologies to facilitate diversified growth in sustainable finance. Additionally, this study highlights fintech-related trends and research opportunities in sustainable finance, showing how these can promote each other worldwide with important policy implications for countries looking to advance sustainable finance through technology.

Keywords: sustainable development goals (SDGs), financial technology (FinTech), genuine savings index (GSI), financial stability index, sustainable finance

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Authors: M. Moslehpour, S. Khorsandi

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Due to shortage in IPv4 addresses, transition to IPv6 has gained significant momentum in recent years. Like Address Resolution Protocol (ARP) in IPv4, Neighbor Discovery Protocol (NDP) provides some functions like address resolution in IPv6. Besides functionality of NDP, it is vulnerable to some attacks. To mitigate these attacks, Internet Protocol Security (IPsec) was introduced, but it was not efficient due to its limitation. Therefore, SEND protocol is proposed to automatic protection of auto-configuration process. It is secure neighbor discovery and address resolution process. To defend against threats on NDP’s integrity and identity, Cryptographically Generated Address (CGA) and asymmetric cryptography are used by SEND. Besides advantages of SEND, its disadvantages like the computation process of CGA algorithm and sequentially of CGA generation algorithm are considerable. In this paper, we parallel this process between network resources in order to improve it. In addition, we compare the CGA generation time in self-computing and distributed-computing process. We focus on the impact of the malicious nodes on the CGA generation time in the network. According to the result, although malicious nodes participate in the generation process, CGA generation time is less than when it is computed in a one-way. By Trust Management System, detecting and insulating malicious nodes is easier.

Keywords: NDP, IPsec, SEND, CGA, modifier, malicious node, self-computing, distributed-computing

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Authors: Dilin Chen, Kang Luo, Jian Wu, Chun Yang, Hongliang Yi

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Electrically driven flows (EDF) systems play an important role in fuel cells, electrochemistry, bioseparation technology, fluid pumping, and microswimmers. The core scientific problem is multifield coupling, the further development of which depends on the exploration of nonlinear instabilities, force competing mechanisms, and energy budgets. In our study, two categories of electrostatic force-dominated phenomena, induced charge electrosmosis (ICEO) and ion conduction pumping are investigated while considering polymer rheological characteristics and heat gradients. With finite volume methods, the thermal modulation strategy of ICEO under the thermal buoyancy force is numerically analyzed, and the electroelastic instability turn associated with polymer addition is extended. The results reveal that the thermal buoyancy forces are sufficient to create typical thermogravitational convection in competition with electroconvective modes. Electroelastic instability tends to be promoted by weak electrical forces, and polymers effectively alter the unstable transition routes. Our letter paves the way for improved mixing and heat transmission in microdevices, as well as insights into the non-Newtonian nature of electrohydrodynamic dynamics.

Keywords: non-Newtonian fluid, electroosmotic flow, electrohydrodynamic, viscoelastic liquids, heat transfer

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Authors: Leticia Lengler, Jefferson Oliveira, Vania Estivalete, Jordana Marques Kneipp, Lucia Regina Da Rosa Gama Madruga

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The way social entrepreneurs act and can positively impact on our society engages the interest of academics, companies and governments, who seek solutions to solve or alleviate issues related to the abuse of natural resources, as well as the increase of poverty (social aspects). Studies on social entrepreneurship have been characterized by diverse ramifications and their transdisciplinary character, permeating various disciplines and approaches. Different bibliometric studies were conducted within the theme of social entrepreneurship. In this context, because it is a topic in development and multifaceted, the aim of this article is to present the main interfaces of the studies on the Social Entrepreneur figure in relation to the social concern of sustainability, highlighting the relevant researches and their trends, as well as their relationship with the organizations. Aiming to achieve this purpose, the specific goals are: to identify the most cited authors and articles, to verify the authors and journals with the greatest number of publications and their approaches and to point out their affiliations, countries, and languages of publications. It is still a secondary objective to identify the emerging trends in relation to the social entrepreneur and his social concern stemming from the discussions on sustainability. This way, we analyzed articles from two international databases (Scopus and Web of Science), from 2004 to 2016. The main results were the increase in the number of publications, with most of them in English language, coming mainly from the United States institutions (such as Indiana University and Harvard University) and the United Kingdom (whose main institutions are University of London and Robert Gordon University). Although publications in Spanish and Portuguese are the least expressive in quantity, some tendencies point to publications that discuss the social entrepreneur in terms of gender (that relates to female entrepreneurship) and social class (that relates to the need of building communities that contemplate the Social entrepreneur at the base of the pyramid). It should be noted that the trends of the themes emerged from the analysis of the publication titles only in Portuguese, since this is the native language of the authors who carry out their studies mainly in Brazil. When considering articles in Portuguese (57 indicated by WOS and 9 by Scopus), a previous analysis of the titles was carried out to identify how researchers were approaching the theme social entrepreneur in a joint way to the social dimension of sustainability. However, the analysis of the titles themselves brought a limitation to our study, since it was felt a need to carry out a qualitative study, in which it could be possible to consider the abstracts of the available articles.

Keywords: base of pyramid, social dimension, social entrepreneur, sustainability

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Authors: Tieling Xing, Jinqiu Yang, Guoqiang Chen

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It is environmentally friendly to use horseradish peroxidase (HRP) instead of the traditional transition metal catalyst for the catalyst of atom transfer radical polymerization (ATRP). Silk fabrics were successfully grafted with hydroxyl-containing acrylate monomer to improve its crease resistance by HRP-catalyzed ATRP method. Taking grafting yield as the evaluation index, single factor tests revealed that the optimum grafting reaction condition was as follow: monomer mass fraction 120-210%(o.w.f), HRP concentration 360-480U/mL, molar ratio of HRP to NaAsc 1:150, reaction temperature 50-60℃, reaction time 24h. Raman spectra showed hydroxyl-containing acrylate monomer were successfully grafted on silk fabrics. SEM figures indicated the surface of grafted silk became rougher, and graft copolymer was distributed evenly on the surface of silk fiber. The crease-resistant recovery property of grafted silk fabric was greatly improved, especially in wet crease recovery angle. The result showed hydroxyl-containing acrylate monomer can be successfully grafted onto silk fabric based on HRP-catalyzed ATRP method.

Keywords: atom transfer radical polymerization, catalysis, horseradish peroxidase, hydroxyl-containing acrylate monomer

Procedia PDF Downloads 130

Authors: Surajit Chakrabarty, Piyush Chauhan, Subhasis Panda, Sujoy Bhattacharya

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A large proportion of roads in India are not well maintained as per the laid down public safety guidelines leading to loss of direction control and fatal accidents. We propose a technique to detect speed breakers and potholes using mobile sensor data captured from multiple vehicles and provide a profile of the road. This would, in turn, help in monitoring roads and revolutionize digital maps. Incorporating randomness in the model formulation for detection of speed breakers and potholes is crucial due to substantial heterogeneity observed in data obtained using a mobile application from multiple vehicles driven by different drivers. This is accomplished with Hidden Markov Models, whose hidden state sequence is found for each time step given the observables sequence, and are then fed as input to LSTM network with peephole connections. A precision score of 0.96 and 0.63 is obtained for classifying bumps and potholes, respectively, a significant improvement from the machine learning based models. Further visualization of bumps/potholes is done by converting time series to images using Markov Transition Fields where a significant demarcation among bump/potholes is observed.

Keywords: deep learning, hidden Markov model, pothole, speed breaker

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Authors: Rahmayanti, Theresia Simatupang, Ronald H. Sianturi

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Corruption criminal act develops rapidly since in the transition era there is weakness in law. Consequently, there is an opportunity for a few people to do fraud and illegal acts and to misuse their positions and formal functions in order to make them rich, and the criminal acts are done systematically and sophisticatedly. Some people believe that legal provisions which specifically regulate the corruption criminal act; namely, Law No. 31/1999 in conjunction with Law No. 20/2001 on the Eradication of Corruption Criminal Act are not effective any more, especially in onus probandi (the burden of proof) on corruptors. The research was a descriptive analysis, a research method which is used to obtain description on a certain situation or condition by explaining the data, and the conclusion is drawn through some analyses. The research used judicial normative approach since it used secondary data as the main data by conducting library research. The system of the burden of proof, which follows the principles of reversal of the burden of proof stipulated in Article 12B, paragraph 1 a and b, Article 37A, and Article 38B of Law No. 20/2001 on the Amendment of Law No. 31/1999, is used only as supporting evidence when the principal case is proved. Meanwhile, how to maximize the implementation of the burden of proof on the perpetrators of corruption criminal act in which the public prosecutor brings a corruption case to Court, depends upon the nature of the case and the type of indictment. The system of burden of proof can be used to eradicate corruption in the Court if some policies and general principles of justice such as independency, impartiality, and legal certainty, are applied.

Keywords: burden of proof, perpetrator, corruption criminal act

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Authors: Nouri, K., Ghassem Alaskari, M., K., Amiri Hazaveh, A., Nabi Bidhendi, M.

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Pore pressure is one on the key Petrophysical parameter in exploration discussion and survey on hydrocarbon reservoir. Determination of pore pressure in various levels of drilling and integrity of drilling mud and high pressure zones in order to restrict blow-out and following damages are significant. The pore pressure is obtained by seismic and well logging data. In this study the pore pressure and over burden pressure through the matrix stress and Tarzaqi equation and other related formulas are calculated. By making a comparison on variation of density log in over normal pressure zones with change of sonic impedance under influence of compressional, shear, and Stonely waves, the correlation level of sonic impedance with density log is studied. The level of correlation and variation trend is recorded in sonic impedance under influence Stonely wave with density log that key factor in recording of over burden pressure and pore pressure in Tarzaqi equation is high. The transition time is in divert relation with porosity and fluid type in the formation and as a consequence to the pore pressure. The density log is a key factor in determination of pore pressure therefore sonic impedance under Stonley wave is denotes well the identification of high pressure besides other used factors.

Keywords: pore pressure, stonely wave, density log, sonic impedance, high pressure zone

Procedia PDF Downloads 372

Authors: Veera J. Allu, Shreya Pal, Anang Pangeni

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Introduction: Adhesive small bowel obstruction (ASBO) is usually managed conservatively. Failed conservative management leads to operative intervention by an open approach. However, laparoscopic management of ASBO is increasingly being reported in the literature. We report an unusual case of ASBO secondary to a band from the appendicular tip which was managed laparoscopically. Case Description: This patient was a 61-year-old female, otherwise fit and healthy, presenting with abdominal pain and mild distension with vomiting of 3 days duration. She had undergone ultrasound-guided drainage of an appendicular abscess three months ago and laparoscopic right inguinal hernia repair (TEP) in the past. CTAP showed small bowel obstruction with a transition point in the pelvis and the possible cause being adhesions. She was initially managed conservatively; however, as she was not improving for two days, she was consented to diagnostic laparoscopy. Intraoperatively, an adhesive band was found between the appendicular tip and distal ileum around 100cm proximal to the ileocolic junction, resulting in mechanical bowel obstruction. Laparoscopic division of band was performed, followed by appendicectomy, and the patient had an uneventful recovery and was discharged on postoperative day 1. Conclusion: In highly selected patients and with appropriate expertise, laparoscopic management of ASBO is feasible and safe.

Keywords: bowel obstruction, adhesions, laparoscopy, open procedure

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Authors: G. Kermarrec, J. Hartmann

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Spline surfaces are a major representation of freeform surfaces in the computer-aided graphic industry and were recently introduced in the field of geodesy for processing point clouds from terrestrial laser scanner (TLS). The surface fitting consists of approximating a trustworthy mathematical surface to a large numbered 3D point cloud. The standard B-spline surfaces lack of local refinement due to the tensor-product construction. The consequences are oscillating geometry, particularly in the transition from low-to-high curvature parts for scattered point clouds with missing data. More economic alternatives in terms of parameters on how to handle point clouds with a huge amount of observations are the recently introduced T-splines. As long as the partition of unity is guaranteed, their computational complexity is low, and they are flexible. T-splines are implemented in a commercial package called Rhino, a 3D modeler which is widely used in computer aided design to create and animate NURBS objects. We have applied T-splines surface fitting to terrestrial laser scanner point clouds from a bridge under load and a sheet pile wall with noisy observations. We will highlight their potential for modelling details with high trustworthiness, paving the way for further applications in terms of deformation analysis.

Keywords: deformation analysis, surface modelling, terrestrial laser scanner, T-splines

Procedia PDF Downloads 122