Search results for: international IP treaties

Authors: E. Baltas, E. Feloni, G. Bariamis

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The operation of a network of hydrometeorological-hydrometric stations is basic infrastructure for the management of water resources, as well as, for flood protection. The assessment of water resources potential led to the necessity of adoption management practices including a multi-criteria analysis for the optimum design of the region’s station network. This research work aims at the optimisation of a new/existing network, using GIS methods. The planning of optimum network stations is based on the guidelines of international organizations such as World Meteorological Organization (WMO). The uniform spatial distribution of the stations, the drainage basin for the hydrometric stations and criteria concerning the low terrain slope, the accessibility to the stations and proximity to hydrological interest sites, were taken into consideration for its development. The abovementioned methodology has been implemented for two different areas the Florina municipality and the Argolis area in Greece, and comparison of the results has been conducted.

Keywords: GIS, hydrometeorological, hydrometric, network, optimisation

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Authors: Agi Sunday, Agih Ukuru Agih

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In Nigeria, the food processing sector is dominated by small and medium enterprises, as well as multinational food companies. Quality standards are usually related to improving the safety of food products suitable for consumption in accordance to specifications by food regulatory bodies. These standards are essential elements for local and international businesses which contribute to economic progress through industrial development and trade. This review takes a critical look on the Nigerian food industry development in terms of quality standards that are necessary to be given consideration in the production of food and also ways of improving food production in Nigeria through the use of Total Quality Management (TQM) technique and the use of computerized systems to produce high quality and high value products while at the same time reducing production time and cost.

Keywords: food industry, quality assurance, Nigeria, TQM, computerized systems

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Authors: A. Anastasiou, K. S. Tingay

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Background: Discovering suitable datasets is an important part of health research, particularly for projects working with clinical data from patients organized in cohorts (cohort data), but with the proliferation of so many national and international initiatives, it is becoming increasingly difficult for research teams to locate real world datasets that are most relevant to their project objectives. We present a method for identifying healthcare institutes in the European Union (EU) which may hold haemato-oncology (HO) data. A key enabler of this research was the bibInsight platform, a scientometric data management and analysis system developed by the authors at Swansea University. Method: A PubMed search was conducted using HO clinical terms taken from previous work. The resulting XML file was processed using the bibInsight platform, linking affiliations to the Global Research Identifier Database (GRID). GRID is an international, standardized list of institutions, including the city and country in which the institution exists, as well as a category of the main business type, e.g., Academic, Healthcare, Government, Company. Countries were limited to the 28 current EU members, and institute type to 'Healthcare'. An article was considered valid if at least one author was affiliated with an EU-based healthcare institute. Results: The PubMed search produced 21,310 articles, consisting of 9,885 distinct affiliations with correspondence in GRID. Of these articles, 760 were from EU countries, and 390 of these were healthcare institutes. One affiliation was excluded as being a veterinary hospital. Two EU countries did not have any publications in our analysis dataset. The results were analysed by country and by individual healthcare institute. Networks both within the EU and internationally show institutional collaborations, which may suggest a willingness to share data for research purposes. Geographical mapping can ensure that data has broad population coverage. Collaborations with industry or government may exclude healthcare institutes that may have embargos or additional costs associated with data access. Conclusions: Data reuse is becoming increasingly important both for ensuring the validity of results, and economy of available resources. The ability to identify potential, specific data sources from over twenty thousand articles in less than an hour could assist in improving knowledge of, and access to, data sources. As our method has not yet specified if these healthcare institutes are holding data, or merely publishing on that topic, future work will involve text mining of data-specific concordant terms to identify numbers of participants, demographics, study methodologies, and sub-topics of interest.

Keywords: data reuse, data discovery, data linkage, journal articles, text mining

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Authors: Wei Hing Rosenkvist

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In the past few decades, concerns and demands of promoting student intercultural communicative competence in foreign language education have been increasing along with the rapid growth of information technologies and globalization in the 21st century. In Sweden, related concepts such as internationalization, global citizenship, multiculturalism, and intercultural communication etc., are also keywords that would be found in the written learning objectives of the foreign language education in all levels. Being one of the leading higher institutes in distance education in Europe, Dalarna University clearly states that after completion of the teacher education program, students shall understand the needs for integrating internationalization, intercultural and global perspective in teaching and learning in Swedish schools and implement their own studies to promote education in an international and global context. Despite the fact that many teachers and educators agree with the institutes’ mission and vision about the importance of internationalization and the need of increasing student understanding of intercultural and global perspective, they might find this objective unattainable and restricted due to the nature of the subject and their personal knowledge of intercultural competence. When conducting a comprehensive Chinese language course for the students who are going to become Chinese foreign language teachers, the researcher found that all the learning objectives are linguistic oriented while grammatical components dominate the entire course. Apparently, there is a gap between the learning objectives of the course and the DU’s mission of fostering an international learner with intercultural and globalized perspectives. How to include this macro-learning objective in a foreign language course is a great challenge to the educator. Although scholars from different academic domains have provided different theoretical frameworks and approaches for developing student intercultural competence, research that focuses on the didactic perspectives of developing student intercultural competence in teaching Chinese as a foreign language education (CFL) is limited and practical examples are rare. This has motivated the researcher to conduct an action research study that aims at integrating DU’s macro-learning objective in a current CFL course through different didactic practices with a purpose of developing the teacher student intercultural competence. This research study aims to, firstly, illustrate the cross-cultural knowledge integrated into the present Chinese language course for developing intercultural competence. Secondly, it investigates different didactic means that can be utilized to deliver cross-cultural knowledge to student teachers in the present course without generating dramatic disturbance of the syllabus. Thirdly, it examines the effectiveness of these didactic means in enhancing teacher student intercultural competence regarding the need for integrating and implementing internationalization, intercultural and global perspectives in teaching and learning in Swedish schools. Last but not least, it intends to serve as a practical example for developing the student teachers’ intercultural competence in foreign language education in DU and fill in the research gap of this academic domain worldwide.

Keywords: intercultural competence, foreign language education, action research, teacher education

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Authors: Husen Ahmed Tura

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There are strong links between secure land rights and food security in Africa. However, as land is owned by governments, land users do not have adequate legislative protection. This article explores normative and implementation gaps in relation to small-scale farmers’ land rights under the Ethiopia’s law. It finds that the law facilitates eviction of small-scale farmers and indigenous peoples from their land without adequate alternative means of livelihood. It argues that as access to land and other natural resources is strongly linked to the right to adequate food, Ethiopia should reform its land laws in the light of its legal obligations under international human rights law to respect, protect and fulfill the right to adequate food and ensure freedom from hunger.

Keywords: smallholder, secure land rights , food security, right to food, land grabbing, forced evictions

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Authors: Pouriya Angosht Baft, Farzan Safari Sabet

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Globalization should be considered as a process that has affected all areas of human activity, including the foreign policy of countries. The phenomenon of globalization has created tremendous changes in the economic, political and cultural fields. Obviously, no country can keep itself away from the new global consequences and globalization process. Dealing with the world requires formulating a realistic and intelligent foreign policy. By examining the phenomenon of globalization and its impact on foreign policy, this article aims to provide solutions for formulating a more active and effective foreign policy. The conclusion of this research is that Iran's foreign policy has gradually moved towards more realism and maintaining and strengthening national interests in the changing world has been the focus of foreign policy makers and decision makers. Strengthening the course of more realism in the future should be at the center of formulating Iran's foreign policy.

Keywords: globalization, foreign policy, international relations, realism, iran

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Authors: Clarissa Valença Travassos da Silva

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In this article, it is intended to study the book “The unbearable Lightness of Being” by the Czech Republican writer Milan Kundera. The main objective is to be an interdisciplinary study basis for students in the world about love and politics at old communist Czechoslovakia. Love is presented by discussing the relationship between Tomas and Tereza and the discovery of true love. Furthermore, it is debated the Russian invasion in Czechoslovakia and the outcomes of it for the personages, all this related to the contradiction of lightness and heaviness in life. For the production of this didactic material, the researcher based her work on the original book, “The Unbearable Lightness of Being” by Kundera, Milan Kundera’s interviews, Friedrich Nietzche, Zygmunt Bauman and George Orwell, among Brazilian and international articles on the issue.

Keywords: lightness, heaviness, Russia, Czechoslovakia, love

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Authors: Linda Kauškale, Ineta Geipele

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Due to the rapidly changing external environment, portfolio management strategies became closely interconnected with real estate industry development and macroeconomic development tendencies. The aim of the research is to analyze sustainable real estate market development influencing factors, with particular focus on its economic and management aspects that influences real estate investment decisions as well. Scientific literature and article analysis, data analysis, expert evaluation, and other quantitative and qualitative research methods were used in the research. Developed real estate market sustainability model and index analysis approach can be applied by investors and real estate companies in real estate asset management and can help in risk minimization activities in international entrepreneurship. Future research directions have been identified in the research as well.

Keywords: indexes, investment decisions, real estate market, sustainability

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Authors: Todd Enslen

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In order to attract more international students to study for undergraduate degrees in Japan, many universities have been developing English-Medium Instruction degree programs. This means that many faculty members must now teach their courses in English, which raises a number of concerns. A common misconception of English-Medium Instruction (EMI) is that teaching in English is simply a matter of translating materials. Since much of the teaching in Japan still relies on a more traditional, teachercentered, approach, continuing with this style in an EMI environment that targets international students can cause a clash between what is happening and what students expect in the classroom, not to mention what the Scholarship of Teaching and Learning (SoTL) has shown is effective teaching. A variety of considerations need to be taken into account in EMI classrooms such as varying English abilities of the students, modifying input material, and assuring comprehension through interactional checks. This paper analyzes the effectiveness of the English-Medium Instruction (EMI) undergraduate degree programs in engineering, agriculture, and science at a large research university in Japan by presenting the results from student surveys regarding the areas where perceived improvements need to be made. The students were the most dissatisfied with communication with their teachers in English, communication with Japanese students in English, adherence to only English being used in the classes, and the quality of the education they received. In addition, the results of a needs analysis survey of Japanese teachers having to teach in English showed that they believed they were most in need of English vocabulary and expressions to use in the classroom and teaching methods for teaching in English. The result from the student survey and the faculty survey show similar concerns between the two groups. By helping the teachers to understand student-centered teaching and the benefits for learning that it provides, teachers may begin to incorporate more student-centered approaches that in turn help to alleviate the dissatisfaction students are currently experiencing. Through analyzing the current environment in Japanese higher education against established best practices in teaching and EMI, three areas that need to be addressed in professional development workshops were identified. These were “culture” as it relates to the English language, “classroom management techniques” and ways to incorporate them into classes, and “language” issues. Materials used to help faculty better understand best practices as they relate to these specific areas will be provided to help practitioners begin the process of helping EMI faculty build awareness of better teaching practices. Finally, the results from faculty development workshops participants’ surveys will show the impact that these workshops can have. Almost all of the participants indicated that they learned something new and would like to incorporate the ideas from the workshop into their teaching. In addition, the vast majority of the participants felt the workshop provided them with new information, and they would like more workshops like these.

Keywords: English-medium instruction, materials development, professional development, teaching effectiveness

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Authors: J. Daniel Sanchez Ruiz

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The paper explains why and how a research criterion was included within an accreditation system for undergraduate engineering programs, in spite of not being a common practice of accreditation agencies at a global level. This paper is divided into three parts. The first presents the context and the motivations that led the Institute for Quality and Accreditation of Computing, Engineering and Technology Programs (ICACIT) to add a research criterion. The second describes the criterion adopted and the feedback received during 2017 accreditation cycle. The third, the author proposes changes to the accreditation criteria that respond in a pertinent way to the results-based accreditation model and the national context. The author seeks to reconcile an outcome based accreditation model, aligned with the established by the International Engineering Alliance, with the particular context of higher education in Peru.

Keywords: accreditation, engineering education, quality assurance, research

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Authors: Renata L. C. Leão, João E. Nascimento, Natalia C. E. S. Nascimento, Elaine S. Vasconcelos, Mércia L. Oliveira

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The quality control procedures of a radiopharmaceutical include the assessment of its chemical purity. The method suggested by international pharmacopeias consists of a thin layer chromatographic run. In this paper, the method proposed by the United States Pharmacopeia (USP) is compared to a direct method to determine the final concentration of aminopolyether in Fludeoxyglucose (¹⁸F-FDG) preparations. The approach (no chromatographic run) was achieved by placing the thin-layer chromatography (TLC) plate directly on an iodine vapor chamber. Both methods were validated and they showed adequate results to determine the concentration of aminopolyether in ¹⁸F-FDG preparations. However, the direct method is more sensitive, faster and simpler when compared to the reference method (with chromatographic run), and it may be chosen for use in routine quality control of ¹⁸F-FDG.

Keywords: chemical purity, Kryptofix 222, thin layer chromatography, validation

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Authors: T. Nagata, S. Xaphakdy, P. Souvannavong, P. Chanthamaly, K. Sithavong, C. H. Lee, S. Phommathat, V. Srithilat, P. Sengdala, B. Phetarnousone, B. Siharath, X. Chemcheng, T. Yamaguchi, A. Suenaga, S. Kashima

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National University of Laos (NUOL) requested Japan International Cooperation Agency (JICA) volunteers to begin a physics experiments class using multi media. However, there are issues. NUOL had no physics experiment class, no space for physics experiments, experiment materials were not used for many years and were scattered in various places, and there is no projector and laptop computer in the unit. This raised the question: How do authors begin the physics experiments class using multimedia? To solve this problem, the JICA took some steps, took stock of what was available and reviewed the syllabus. The JICA then revised the experiment materials to assess what was available and then developed textbooks for experiments using them; however, the question remained, what about the multimedia component of the course? Next, the JICA reviewed Physics teacher Pavy Souvannavong’s YouTube channel, where he and his students upload video reports of their physics classes at NUOL using their smartphones. While they use multi-media, almost all the videos recorded were of class presentations. To improve the multimedia style, authors edited the videos in the style of another YouTube channel, “Science for Lao,” which is a science education group made up of Japan Overseas Cooperation Volunteers (JOCV) in Laos. They created the channel to enhance science education in Laos, and hold regular monthly meetings in the capital, Vientiane, and at teacher training colleges in the country. They edit the video clips in three parts, which are the materials and procedures part including pictures, practice footage of the experiment part, and then the result and conclusion part. Then students perform experiments and prepare for presentation by following the videos. The revised experiment presentation reports use PowerPoint presentations, material pictures and experiment video clips. As for providing textbooks and submitting reports, the students use the e-Learning system of “Moodle” of the Information Technology Center in Dongdok campus of NUOL. The Korean International Cooperation Agency (KOICA) donated those facilities. The authors have passed the process of the revised materials, developed textbooks, the PowerPoint slides presented by students, downloaded textbooks and uploaded reports, to begin the physics experiments class using multimedia. This is the practice research report for beginning a physics experiments class using multimedia in the physics unit at the Department of Natural Science, Faculty of Education, at the NUOL.

Keywords: NUOL, JICA, KOICA, physics experiment materials, smartphone, Moodle, IT center, Science for Lao

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Authors: Hadeel Abdulatif, Maha Alkhaffaf

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E-government is the use of Information and Communication Technology to enrich the access to and delivery of government services to citizens, business partners and employees, Policy makers and regulatory bodies have to be cognizant of the degree of readiness of a populace in order to design and implement efficient e-government programs. This paper aims to provide a transparent situation analyses for the case of e-government official website in Jordan, it focuses on assessing e-government in Jordan; web site assessment by using international criteria for assessing e-government websites, However, the study analyses the environmental factor consisting of cultural and business environment factors. By reviewing the literature the researchers found that government's efforts towards e-government may vary according to the country's readiness and other key implementation factors which will lead to diverse e-government experience; thus, there is a need to study the impact of key factors to implement e-government in Jordan.

Keywords: e-government, environmental factors, website assessment, readiness

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Authors: Larisa Akhmylovskaia, Andriana Barysh

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The present paper is introducing the translation score developing methodology and methods in the cross-cultural communication. The ideas and examples presented by the authors illustrate the universal character of translation score developing methods under analysis. Personal experience in the international theatre-making projects, opera laboratories, cross-cultural master-classes give more opportunities to single out the conditions, forms, means and principles of translation score developing as well as the translator/interpreter’s functions as cultural liaison for multiethnic collaboration.

Keywords: methodology of translation score developing, pre-production, analysis, production, post-production, ethnic scene theory, theatre anthropology, laboratory, master-class, educational project, academic project, participant observation, super-objective

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Authors: Muhammad Naeem, Syed M. Moeen-ud-Din Raheel, Muhammad Arshad, Muhammad Naeem Qaisar, Muhammad Khalid, Muhammad Zubair Ahmed, Muhammad Ashraf

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Iron, Copper, Cadmium, Zinc, Manganese, Chromium levels were estimated to study the risk of trace elements on human consumption. The area of collection was Dera Ghazi Khan, Pakistan and was evaluated by means of flame atomic absorption spectrophotometer. The standards find in favor of the six heavy metals were in accordance with the threshold edge concentrations on behalf of fish meat obligatory by European and other international normative. Regressions were achieved for both size (length and weight) and condition factor with concentrations of metal present in the fish body.

Keywords: Oreochromis mossambica, toxic analysis, body size, condition factor

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Authors: Sabry A. El Azazy

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The archaeological heritage sites are one of the most important touristic attractions worldwide. Egypt has various archaeological sites and historical locations that are classified within the list of the archaeological heritage destinations in the world, such as Cairo, Luxor, Aswan, Alexandria, and Sinai. This study focuses on how to manage the archaeological sites and provide them with all services according to the traveler's needs. Tourism management depends on strategic planning for supporting the national economy and sustainable development. Additionally, tourism management has to utilize highly effective standards of security, promotion, advertisement, sales, and marketing while taking into consideration the preservation of monuments. In Egypt, the archaeological heritage sites must be well-managed and protected, which would assist tourism management, especially in times of crisis. Recently, the monumental places and archeological heritage sites were affected by unstable conditions and were threatened. It is essential to focus on preserving our heritage. Moreover, more efforts and cooperation between the tourism organizations and ministry of archaeology have to be done in order to protect the archaeology and promote the tourism industry. Methodology: Qualitative methods have been used as the overall approach to this study. Interviews and observations have provided the researcher with the required in-depth insight to the research subject. The researcher was a lecturer of tourist guidance that allows visiting all historical sites in Egypt. Additionally, the researcher had the privilege to communicate with tourism specialists and attend meetings, conferences, and events that were focused on the research subject. Objectives: The main purpose of the research was gaining information in order to develop theoretical research on how to effectively benefit out of those historical sights both economically and culturally, and pursue further researches and scientific studies to be well-suited for tourism and hospitality sector. The researcher works hard to present further studies in a field related to tourism and archaeological heritage using previous experience. Pursing this course of study enables the researcher to acquire the necessary abilities and competencies to achieve the set goal successfully. Results: The professional tourism management focus on making Egypt one of the most important destinations in the world, and provide the heritage and archaeological sites with all services that will place those locations into the international map of tourism. Tourists interested in visiting Egypt and making tourism flourish supports and strengths Egypt's national economy and the local community, taking into consideration preserving our heritage and archaeology. Conclusions: Egypt has many tourism attractions represented in the heritage, archaeological sites, and touristic places. These places need more attention and efforts to be included in tourism programs and be opened for visitors from all over the world. These efforts will encourage both local and international tourism to see our great civilization and provide different touristic activities.

Keywords: archaeology, archaeological sites, heritage, ministry of archaeology, national economy, touristic attractions, tourism management, tourism organizations

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Authors: Po-Kun Tsai

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The issue of climate change is essential in the 21st century. State governments have launched types of strategic industrial policies to encourage more widespread R&D in green technology. Research also indicates that technology is an essential tool to mitigate some of extreme situations. However, one could learn from several prominent cases in international trade area that they have been easily argued and disputed by the foreign counterparts. Thus, how to justify the public sector’s R&D measures under the current world trading system and how to promote the transfer of environmentally sound technologies (EST) to developing states are crucial. The study is to undertake a preliminary examination of the current R&D research area in green technology in Taiwan. Through selective interviews and comparative approach, it tries to identify the loopholes under the current legal framework in Taiwan. It would be, as a basis, for further legal and policy recommendations for the benefits of mankind.

Keywords: government, R&D, innovation, environmentally sound technology (EST)

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Authors: Fradreck Jockonia Mujuru

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The effects of landmine residues from the Zimbabwean liberation war are persisting. Landmines are violently maiming and killing people and animals, causing certain areas inaccessible for agriculture and habitation, instilling fear, and even inducing forced migration. A significant gap in landmines literature is that they are mainly treated as a humanitarian issue and less scholarly. This paper engaged in theorising landmines using postcolonial literature as an epistemology. The results exhibit three issues. One, postcolonial literature provides a timeframe, a process, a space, and an attitude towards modernity on the inquiry of landmines. Two, landmines are understood in the context of war and were further decolonised to pick unique principles studied. Lastly, some of the unique principles found in landmines after decolonising are their ability to provide surveillance, repression and violent fate to all who cross the set boundaries. Therefore, theorising landmines can also be pushed further to be understood through repression. This article concluded that landmines can be theorised outside mainstream International Relations theories using postcolonial literature.

Keywords: landmines, postcolonial, repression, security, violence

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Authors: Rob Waddle

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We study an economy with weak justice and security systems and with weak public policy and regulation or little capacity to implement them, and with high barriers to profitable sectors. We look at growth and development opportunities based on the derived demand. We show that there is hope for such an economy to grow up and to generate a win-win situation for all stakeholders if the derived demand is supplied. We then investigate conditions that could stimulate the derived demand supply. We show that little knowledge of public, private and international expenditures in the economy and academic tools are enough to trigger the derived demand supply. Our model can serve as guidance to donor and NGO working in developing countries, and show to media the best way to help is to share information about existing and accessible opportunities. It can also provide direction to vocational schools and universities that could focus more on providing tools to seize existing opportunities.

Keywords: growth, development, monopoly, oligopoly, inequality

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Authors: Tajudeen Yusuf

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Arabic language and its instruction occupy a prominent status in the contemporary world, especially in academic and research institutions. Arabic, like other international languages, consolidates understanding among people of different nations and societies. It is a promising medium of sharing thoughts and feelings. As a means of communication and interaction, the language has gained its outstanding status since ancient times, especially because of the relationship it maintains with Islam and its heritage. Adding to its importance is the rapid growth and advancement of Science and Technology in the contemporary Era which has eventually made communication between human societies all over the world inevitable. Despite, the Arabic language still experiences many challenges especially in some area such as irrelevant textbooks and other teaching materials, old versions of teaching methods and inadequate teachers who professionally trained. Eventually, these have resulted in difficulties in the teaching and learning of the language. Therefore, urgent and necessary measures to enhance the teaching and learning of Arabic language within and outside Arab countries are therefore needed to be taken.

Keywords: Arabic, language, challenges, modern era

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Authors: Nino Pailodze, Malkhaz Sulashvili, Vladimer Kekenadze, Tea Khutsishvili, Irma Makharashvili, Aleksandre Kekenadze

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In the nearest future among the important problems which Georgia has solve the most important is economic stability, that bases on fiscal policy and the proper definition of the its directions. The main source of the Budget revenue is the national income. The State uses taxes, loans and emission in order to create national income, were the principal weapon are taxes. As well as fiscal function of the fulfillment of the budget, tax systems successfully implement economic and social development and the regulatory functions of foreign economic relations. A tax is a mandatory, unconditional monetary payment to the budget made by a taxpayer in accordance with this Code, based on the necessary, nonequivalent and gratuitous character of the payment. Taxes shall be national and local. National taxes shall be the taxes provided for under this Code, the payment of which is mandatory across the whole territory of Georgia. Local taxes shall be the taxes provided for under this Code, introduced by normative acts of local self-government representative authorities (within marginal rates), the payment of which is mandatory within the territory of the relevant self-governing unit. National taxes have the leading role in tax systems, but also the local taxes have an importance role in tax systems. Exactly in the means of local taxes, the most part of the budget is formatted. National taxes shall be: income tax, profit tax, value added tax (VAT), excise tax, import duty, property tax shall be a local tax The property tax is one of the significant taxes in Georgia. The paper deals with the taxation mechanism that has been operated in Georgia. The above mention has the great influence in financial accounting. While comparing foreign legislation towards Georgian legislation we discuss the opportunity of using their experience. Also, we suggested recommendations in order to improve the tax system in financial accounting. In addition to accounting, which is regulated according the International Accounting Standards we have tax accounting, which is regulated by the Tax Code, various legal orders / regulations of the Minister of Finance. The rules are controlled by the tax authority, Revenue Service. The tax burden from the tax values are directly related to expenditures of the state from the emergence of the first day. Fiscal policy of the state is as well as expenditure of the state and decisions of taxation. In order to get the best and the most effective mobilization of funds, Government’s primary task is to decide the kind of taxation rules. Tax function is to reveal the substance of the act. Taxes have the following functions: distribution or the fiscal function; Control and regulatory functions. Foreign tax systems evolved in the different economic, political and social conditions influence. The tax systems differ greatly from each other: taxes, their structure, typing means, rates, the different levels of fiscal authority, the tax base, the tax sphere of action, the tax breaks.

Keywords: international accounting standards, financial accounting, tax systems, financial obligations

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Authors: Ehsan Daryadel, Farhad Talaie

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Wetlands are one of the most important ecosystems on Earth. Nevertheless, various challenges threaten these ecosystems and disrupt their ecological character. Among these, the effects of human-based threats are more devastating. Following mass degradation of wetlands during 1970s, the Ramsar Convention on Wetlands (Ramsar, Iran, 1971) was concluded to conserve wetlands of international importance and prevent destruction and degradation of such ecosystems through wise use of wetlands as a mean to achieve sustainable development in all over the world. Therefore, in this paper, efforts have been made to analyze threats to wetlands and then investigate solutions in the framework of the Ramsar Convention. Finally, in order to operate these mechanisms, this study concludes that all states should in turn make their best effort to improve and restore global wetlands through preservation of environmental standards and close contribution and also through taking joint measures with other states effectively.

Keywords: Ramsar Convention, threats, wetland wcosystems, wise use

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Authors: German Ricci

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The research aims to analyse the symbolic power of the International Monetary Fund (IMF) in its relationship with a borrowing country, drawing upon Pierre Bourdieu’s Field Theory. This theory of power, typical of constructivist structuralism, has been minor used in international relations. Thus, selecting this perspective offers a new understanding of how the IMF's power operates and is structured. The IMF makes periodic economic reviews in which the staff evaluates the Government's performance. It also offers “last instance” loans when private external credit is not accessible. This relationship generates great expectations in financial agents because the IMF’s statements indicate the capacity of the Nation-State to meet its payment obligations (or not). Therefore, it is argued that the IMF is a legitimate actor for financial agents concerned about a government facing an economic crisis both for the effects of its immediate economic contribution through loans and the promotion of adjustment programs, helpful to guarantee the payment of the external debt. This legitimacy implies a symbolic power relationship in addition to the already known economic power relationship. Obtaining the IMF's consent implies that the government partially puts its political-economic decisions into play since the monetary policy must be agreed upon with the Fund. This has consequences at the local level. First, it implies that the debtor state must establish a daily relationship with the Fund. This everyday interaction with the Fund influences how officials and policymakers internalize the meaning of political management. On the other hand, if the Government has access to the IMF's seal of approval, the State will be again in a position to re-enter the financial market and go back into debt to face external debt. This means that private creditors increase the chances of collecting the debt and, again, grant credits. Thus, it is argued that the borrowing country submits to the relationship with the IMF in search of the latter's economic and symbolic capital. Access to this symbolic capital has objective and subjective repercussions at the national level that might tend to reproduce the relevance of the financial market and legitimizes the IMF’s intervention during economic crises. The paper has Argentina as its case study, given its historical relationship with the IMF and the relevance of the current indebtedness period, which remains largely unexplored. Argentina’s economy is characterized by recurrent financial crises, and it is the country to which the Fund has lent the most in its entire history. It surpasses more than three times the second, Egypt. In addition, Argentina is currently the country that owes the most to the Fund after receiving the largest loan ever granted by the IMF in 2018, and a new agreement in 2022. While the historical strong association with the Fund culminated in the most acute economic and social crisis in the country’s contemporary history, producing an unprecedented political and institutional crisis in 2001, Argentina still recognized the IMF as the only way out during economic crises.

Keywords: IMF, fields theory, symbolic power, Argentina, Bourdieu

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Authors: Jamilah Ahmad

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In 2023, Malaysia's International Trade and Industry Ministry (MITI) introduced the i-ESG framework to establish environmental, social, and governance (ESG) standards to enhance organisations' ethical conduct and social responsibility. The role of education, particularly universities, is crucial in preparing future generations to understand the significance of ESG and confront sustainability challenges. This study employs a mixed-methods approach, utilizing semi-structured interviews with university leaders and students to investigate the implementation of University Social Responsibility (USR) in Malaysian universities and the impact of ESG on sustainable development in alignment with Malaysia's SDG Agenda 2030. The findings underscore the critical role of USR and ESG in fostering sustainable development, ensuring that graduates are well-equipped to address environmental and sustainability issues in Malaysia.

Keywords: USR, ESG, sustainability, higher education in Malaysia, Malaysia

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Authors: Kacharava Tamar, Korakhashvili Avtandil, Epitashvili Tinatin

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The article deals with the database, which was created by the authors, related to biodiversity of some families of useful plants (medicinal, aromatic, spices, dye and poisonous) existing in Georgia considering important taxonomy. Our country is also rich with endemic genera. The results of monitoring of the phytogenetic resources to reveal perspective species and situation of endemic species and resources are also discussed in this paper. To get some new medicinal and preventive treatments using plant raw material in the phytomedicine, phytocosmetics and phytoculinary, the unique phytogenetic resources should be protected because the application of useful plants is becoming irreversible. This can be observed along with intensification and sustainable use of ethnobotanical traditions and promotion of phytoproduction based on the international requirements on biodiversity (Convention on Biological Diversity - CBD). Though Georgian phytopharmacy has the centuries-old traditions, today it is becoming the main concern.

Keywords: aromatic, medicinal, poisonous, spicy, dye plants, endemic biodiversity, endemic, ELISA, GIS

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Authors: Natalia Zhabo, Sergey Nikitin, Marina Avdonina, Mariya Nikitina

Abstract:

The analysis of the activities of one of the events of the international educational and entertainment project Velonotte is provided: an evening bicycle tour with children around Florence. The aim of the project is to develop methods and techniques for increasing the sensitivity of the cycling participants and listeners of the radio broadcasts to the treasures of the national heritage, in this case, to the historical layers of the city and the ecology of the Renaissance epoch. The block of educational tasks is considered, and the issues of preserving the identity of the city are discussed. Methods. The Florentine event was prepared during more than a year. First of all the creative team selected such events of the history of the city which seem to be important for revealing the specifics of the city, its spirit - from antiquity to our days – including the forums of Internet with broad public opinion. Then a route (seven kilometers) was developed, which was proposed to the authorities and organizations of the city. The selection of speakers was conducted according to several criteria: they should be authors of books, famous scientists, connoisseurs in a certain sphere (toponymy, history of urban gardens, art history), capable and willing to talk with participants directly at the points of stops, in order to make a dialogue and so that performances could be organized with their participation. The music was chosen for each part of the itinerary to prepare the audience emotionally. Cards for coloring with images of the main content of each stop were created for children. A site was done to inform the participants and to keep photos, videos and the audio files with speakers’ speech afterward. Results: Held in April 2017, the event was dedicated to the 640th Anniversary of the Filippo Brunelleschi, Florentine architect, and to the 190th anniversary of the publication of Florence guide by Stendhal. It was supported by City of Florence and Florence Bike Festival. Florence was explored to transfer traditional elements of culture, sometimes unfairly forgotten from ancient times to Brunelleschi and Michelangelo and Tschaikovsky and David Bowie with lectures by professors of Universities. Memorable art boards were installed in public spaces. Elements of the cultural code are deeply internalized in the minds of the townspeople, the perception of the city in everyday life and human communication is comparable to such fundamental concepts of the self-awareness of the townspeople as mental comfort and the level of happiness. The format of a fun and playful walk with the ICT support gives new opportunities for enriching the city's cultural code of each citizen with new components, associations, connotations.

Keywords: edutainment, cultural code, cycling, sensitization Florence

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Authors: Athanasia Petropoulou

Abstract:

While there is a common understanding that a person’s sex, gender, gender identity, and sexual orientation shape every stage of the migration experience, theories of international migration had until recently not been focused on exploring and incorporating a gender perspective in their analysis. In a similar vein, refugee law has long been the object of criticisms for failing to recognize and respond appropriately to women’s and sexual minorities’ experiences of persecution. The present analysis attempts to depict the challenges faced by the European Court of Human Rights (ECtHR) and U.S. courts when adjudicating in cases involving asylum claims with a gendered perspective. By providing a comparison between adjudicating strategies of international and national jurisdictions, the article aims to identify common or distinctive approaches in addressing gendered based claims. The paper argues that, despite the different nature of the judicial bodies and the different legal instruments applied respectively, judges face similar challenges in this context and often fail to qualify and address the gendered dimensions of asylum claims properly. The ECtHR plays a fundamental role in safeguarding human rights protection in Europe not only for European citizens but also for people fleeing violence, war, and dire living conditions. However, this role becomes more difficult to fulfill, not only because of the obvious institutional constraints but also because cases related to claims of asylum seekers concern a domain closely linked to State sovereignty. Amid the current “refugee crisis,” risk assessment performed by national authorities, like in the process of asylum determination, is shaped by wider geopolitical and economic considerations. The failure to recognize and duly address the gendered dimension of non - refoulement claims, one of the many shortcomings of these processes, is reflected in the decisions of the ECtHR. As regards U.S. case law, the study argues that U.S. courts either fail to apply any connection between asylum claims and their gendered dimension or tend to approach gendered based claims through the lens of the “political opinion” or “membership of a particular social group” reasons of fear of persecution. This exercise becomes even more difficult, taking into account that the U.S. asylum law inappropriately qualifies gendered-based claims. The paper calls for more sociologically informed decision-making practices and for a more contextualized and relational approach in the assessment of the risk of ill-treatment and persecution. Such an approach is essential for unearthing the gendered patterns of persecution and addressing effectively related claims, thus securing the human rights of asylum seekers.

Keywords: asylum, European court of human rights, gender, human rights, U.S. courts

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Authors: Syafril Hendrik Hutabarat, Hartiwiningsih, Pujiyono Suwadi

Abstract:

The Financial Service Authority (FSA) was formed as a response to the 1997 monetary crisis and the 2008 financial crisis so that it was more defensive in nature while developments in information and communication technology have required state policies to be more offensive to keep up with times. Reconstruction of Authorities of the FSA's Investigator is intended to keep the agency worthy to be part of an integrated criminal justice system in Indonesia which has implications for expanding its authority in line with efforts to protect and increase the welfare of the people. The results show that internal synergy between sub-sectors in the financial services sector is not optimised, some are even left behind so that the FSA is not truly an authority in the financial services sector. This research method is empirical. The goal of synergy must begin with internal synergy which has its moment when Indonesia gets a demographic bonus in the 2030s and becomes an international logistics hub supported by the national financial services sector.

Keywords: reconstruction, authorities, FSA investigators, synergy, demography

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Authors: A. El-Gendy, S. Al-Farraj, S. Al Kahtani, M. El-Hedeny

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Contaminations of persistent organic pollutants (POPs) such as, dichlorodiphenyl trichloroethane (DDT), hexachlorocyclohexane (HCH) and chlordane (CHLs) were examined in the edible mantle tissues of the commercial cuttlefish Sepia pharaonis Ehrenberg 1831, collected from the marine water of the Arabian Gulf. The mean concentrations of DDT, CHLs and HCH were in the ranges of 29.4 - 56 ng/g, 47.4 - 100 ng/g and 1 - 4 ng/g, respectively. Among the POPs analyzed, HCH showed the lowest concentrations ranging between 1 to 5 ng/g lipid wt. However, concentrations of DDT, CHLs and HCH, detected in this study, were generally comparable or lower than those found in studies of similar cephalopod species from other areas subject to a high anthropogenic impact. Relationships between total body lengths and/or dorsal mantle lengths of the organisms and the concentration values of the studied POPs were also considered. Compared with recommendations of the international organizations, there are no potential risks associated with consuming the studied cuttlefish species.

Keywords: cuttlefish, Sepia pharaonis, organochlorine, DDT, CHLs, HCH, Arabian Gulf

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Authors: Baratali Monfarediraz

Abstract:

Humans’ identity is not only under the influence of a certain society or social structure but also it is influenced by an international identity. This article is a research on role of education in the manifestation of universally accepted values such as, advancement of science, improvement in the quality of education, preservation of the natural environment, preservation, and spread of peace, exchange of knowledge and technology, equal educational opportunities, benefiting from a universal morality and etc. Therefore, the relation between universal beliefs and values and educational approaches and programs is the first thing to pay attention to. Studies indicate that the first step in achieving the above mentioned goals is offering learning strategies. Therefore the importance of educational approaches and programs as a tool for the transference of ideas, experiences and thoughts becomes quite clear. Proper education gives everyone the opportunity of acquiring knowledge while creating tendency toward social activities paves the way for achieving the universal values.

Keywords: globalization, universal values, education, universal goal, values, society

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