Search results for: legal challenge

Authors: Oluwatosin S. Adeoye

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The power quality issues in the world today are critical to the development of different nations. Prosperity of each nation depends on availability of constant power supply. Constant power supply is a major challenge in Africa particularly in Nigeria where the generated power is than thirty percent of the required power. The metrics of power quality are voltage dip, flickers, spikes, harmonics and interruptions. The level of interruptions in Ekiti State was examined through the investigation of the causes of power interruptions in the State. The method used was the collection of data from the Distribution Company, assessment through simple programming as a command for plotting the graphs through the use of MATLAB 2015 depicting the behavioural pattern of the interruption for a period of six months in 2016. The result shows that the interrelationship between the interruptions and development. Recommendations were suggested with the objective of solving the problems being set up by interruptions in the State and these include installation of reactors, automatic voltage regulators and effective tap changing system on the lines, busses and transformer substation respectively.

Keywords: development, frequency, interruption, power, quality

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Authors: Hong Bum Kim

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Health technology (HT) area have high growth potential because of global trends such as ageing and economical development. For its high employment effect and capability for creating new business, HT is being considered as one of the major next-generation growth power. Particularly, convergence technologies which are emerged by fusion of HT and other technological area is emphasized for new industry creation in Korea, as a part of Creative Economy. In this study, current status of HT area in Korea is analyzed. The aspect of transition in emphasized technological area of HT-related national R&D enterprise is statistically reviewed. Current level of HT-related technologies such as BT, IT and NT is investigated in this context. Existing research system for HT-convergence technology development such as establishment of research center is also analyzed. Finally, proposed research support system such as system of legislation for developing HT area as one of the main component of Creative Economy in Korea will be analyzed. Analysis of technology trend and policy will help to draw a new direction in progression of R&D enterprise in HT area. Improvement of policy such as legal system reorganization and measure of social agreement for burden of expense could be deduced based on these results.

Keywords: HT, creative economy, policy, national R&D programs

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Authors: Noradin Ghadimi, Nima Amjady, Oveis Abedinia, Roza Poursoleiman

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This paper proposed an Improved Honey Bee Mating Optimization (IHBMO) for a planning paradigm for network upgrade. The proposed technique is a new meta-heuristic algorithm which inspired by mating of the honey bee. The paradigm is able to select amongst several choices equi-cost one assuring the optimum in terms of voltage profile, considering various scenarios of DG penetration and load demand. The distributed generation (DG) has created a challenge and an opportunity for developing various novel technologies in power generation. DG prepares a multitude of services to utilities and consumers, containing standby generation, peaks chopping sufficiency, base load generation. The proposed algorithm is applied over the 30 lines, 28 buses power system. The achieved results demonstrate the good efficiency of the DG using the proposed technique in different scenarios.

Keywords: distributed generation, IHBMO, renewable energy units, network upgrade

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Authors: Chenxi Zhang, Weizhong Qian, Fei Wei

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Gas solids multiphase flow is common in many engineering and environmental applications. Turbulence and multiphase flows are two of the most challenging topics in fluid mechanics, and when combined they pose a formidable challenge, even in the dilute dispersed regime. Dimensionless numbers are important in mechanics because their constancy can imply dynamic similarity between systems, despite possible differences in medium or scale. In the fluid mechanics literature, the Strouhal number is usually associated with the dimensionless shedding frequency of a von Karman wake; here we introduce this dimensionless number to investigate bubbling in gas solids fluidization. St=fA/U, which divides stroke frequency (f) and amplitude (A) by forward speed (U). The bubble behavior in a large two-dimensional bubbling fluidized bed (500mm×30mm×6000mm) is investigated. Our result indicates that propulsive efficiency is high and energy dissipation is low over a narrow range of St and usually within the interval 0.2Keywords: bubbles, Strouhal number, two-phase flow, energy dissipation

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Authors: M. Naveed Iqbal, Sheza Fatima, Noman Shabbir

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In the presence of energy crisis in Pakistan, off-grid remote areas are not on priority list. The use of new large scale coal fired power plants will also make this situation worst. Therefore, the greatest challenge in our society is to explore new ways to power off grid remote areas with renewable energy sources. It is time for a sustainable energy policy which puts consumers, the environment, human health, and peace first. The renewable energy is one of the biggest growing sectors of the energy industry. Therefore, the large scale use of micro grid is thus described here with modeling, simulation, planning and operating of the micro grid. The goal of this research paper is to go into detail of a library of major components of micro grid. The introduction will go through the detail view of micro grid definition. Then, the simulation of Micro Grid in MATLAB/ Simulink including the Photo Voltaic Cell will be described with the detailed modeling. The simulation with the design and modeling will be introduced too.

Keywords: micro grids, distribution generation, PV, off-grid operations

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Authors: Mohammad Y. Alfaifi

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Anything that poses a challenge or a threat to our well-being is a stress. Understanding the genetic material and cellular response of rats threatened with Repeated swimming stress provides insights that can influence human health. The aim of the present study was to assess the genetical damage and cytological changes caused by exposure of the test organism (Rattus rattus) to forced swimming stress. For this purpose, animals have been submerged in water path 15 minutes daily for 2 weeks. Following that, we performed a micronuclei (MN) test using MNNCE (Micronucleated normocromatic erythrocytes) and MNPCE (Micronucleated polychromatic erythrocytes), NDI (Nuclear division index) and cytological parameters using NDCI (nuclear division cytotoxicity index), necrotic and apoptotic cells in rat's bone marrow samples. Results showed that there was a slightly but not significant increase in the frequency of micronucleated as well as in cytological parameters in bone marrow cells.

Keywords: submergence stress, micronucleus, NDI, NDCI, toxicity, chromosomal aberrations

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Authors: Roman Chrenčík

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The expansion of convergent media, mostly in online forms, proposes a great challenge for all “traditional” media. Commercial companies in the media field have the potential to adapt to the current trends quite flexibly. Handling areas of public service media, on the other hand, are immensely limited. Therefore, there is a social discourse in many countries about their importance and function in the current era. The submitted article is a comparative case study regarding the economic officiating of public television broadcasters from Finland (Ylesradio Oy; abbrev. Yle), representing Northern Europe, Czech Republic (Czech Television, abbrev. ČT), representing Central Europe, and Serbia (Radio Television of Serbia, abbrev. RTS), representing Southern Europe. Thus, this study explains the type of funding (public fees, state subsidies, commercial activity, etc.) of each television broadcaster and the way their budgets relate to the operation and competitiveness of the company.

Keywords: media, public service broadcasting, Ylesradio Oy, radio television of Serbia, Czech television

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Authors: Catherine Oluyemo

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In Africa, patriarchy has manifested itself in the socio-cultural, political, economic and legal institutions. The decree of the father as the male head of the family has contributed to the powerlessness of women in African nations. To buttress this perception, in his work Meno, Plato made a declaration in the platonic dialogue that the desirable quality of a man should be the capacity to administer the state, and in the administration of it to benefit his friends and harm his enemies; and he must also be careful not to suffer harm himself. Furthermore, he said: a woman's good worth may also be easily described as ordering her house, keep what is indoors, and obey her husband. The works of Aristotle portrayed women as morally, intellectually, and physically inferior to men; they saw women as the property of men; claimed that women's role in society was to reproduce and serve men in the household; and saw male domination of women as natural and virtuous. This has been sustained for ages and is incessantly impinging on the involvement of women in African leadership positions. The purpose of this paper is to make sense of the concept of patriarchy in relations to women participation in Africa leadership, and its challenges in the participation of women in the leadership positions of Africa. It seeks to discover what women should do to make their voices heard, to participate in leadership arrangements so as to actualize their potentials in contributing to the development of Africa.

Keywords: women, leadership, patriarchy, development, actualize, potentials

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Authors: Franziska Schaefer, Marlene Kuhn, Heiner Otten

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In the very near future, digitization will be the main challenge a company has to master to survive in a highly competitive market. Developing the right transformation strategy by considering all relevant aspects determines the success or failure of a company. Especially the digital focus on the customer plays a key role in creating sustainable competitive advantages, also leading to new tasks within the quality management. Therefore, quality management needs to be particularly addressed to support the upcoming digital change. In this paper, we present an analysis of existing digital transformation approaches and derive a transformation strategy from a quality management perspective. We identify and classify different transformation dimensions and assess their relevance to quality management tasks, resulting in a quality-adapted digital transformation model. Furthermore, we introduce applicable and customized quality management methods to support the presented digital transformation tasks. With our developed model we provide a digital transformation guideline from a quality perspective to master future disruptive changes.

Keywords: digital transformation, digitization, quality management, strategy

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Authors: Ilda Muçmataj, Anjeza Liçenji, Borana Kalemi

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Copyright and related rights have been pivotal in driving the economic growth of nations worldwide and fostering culture and new forms of entertainment. The introduction of the internet and technological advancement has significantly expanded the opportunities for creators and rights holders to promote their works and boost their revenues. However, this digital era has also brought about complex challenges, leading to a more extensive range of copyright infringement, primarily due to the substantial surge in piracy and counterfeiting. Despite being reported internationally, the mechanisms to tackle and the responsibility for enforcing copyright infringements often remain rooted in national jurisdictions, resulting in a gap between the scale of the problem and the efficacy of enforcement measures. Thus, it is essential to ensure adequate legal protection, a vital safeguard for authors' economic and moral interests, information security, innovative development promotion, and intellectual creativity preservation. This paper describes Albanian criminal law-based copyright enforcement legislation, focusing on doctrinal guidance and practical judicial considerations. Lastly, the paper offers recommendations for enhancing copyright protection and related rights.

Keywords: author, copyright infringement, copyright, criminal liability, intellectual property, piracy

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Authors: Samina Khalid, Shamila Nasreen

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Dimensionality reduction as a preprocessing step to machine learning is effective in removing irrelevant and redundant data, increasing learning accuracy, and improving result comprehensibility. However, the recent increase of dimensionality of data poses a severe challenge to many existing feature selection and feature extraction methods with respect to efficiency and effectiveness. In the field of machine learning and pattern recognition, dimensionality reduction is important area, where many approaches have been proposed. In this paper, some widely used feature selection and feature extraction techniques have analyzed with the purpose of how effectively these techniques can be used to achieve high performance of learning algorithms that ultimately improves predictive accuracy of classifier. An endeavor to analyze dimensionality reduction techniques briefly with the purpose to investigate strengths and weaknesses of some widely used dimensionality reduction methods is presented.

Keywords: age related macular degeneration, feature selection feature subset selection feature extraction/transformation, FSA’s, relief, correlation based method, PCA, ICA

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Authors: Rajendra Chetty

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This paper analyses the experiences of teachers of literacy in underprivileged schools in the Western Cape, South Africa. The purpose is to provide teachers in poorly resourced schools within economically deprived areas an opportunity to voice their experiences of teaching literacy. The paper is based on an empirical study using interviews and classroom observation. A descriptive account of the observation data was followed by an interpretive analysis. The content analysis of the interview data led to the development of themes and patterns for the discussion. The study reveals key factors for literacy underachievement that include lack of critical and emancipatory pedagogies, resources, parental support, lack of teacher knowledge, absence of cognitive activities, and the social complexity of poverty. The paper recommends that a new model of literacy that is underpinned by critical pedagogy challenge inequality and provides strategic and sustained teacher support in disadvantaged schools is crucial in a society emerging from oppression and racism.

Keywords: critical pedagogy, disadvantaged schools, literacy, poverty

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Authors: Hasen Keder Edris, Ryuji Matsunaga, Toshi Yamanaka

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The issue of climate change and its impact is a major contemporary global concern. Ethiopia is one of the countries experiencing adverse climate change impact including frequent extreme weather events that are exacerbating drought and water scarcity. Due to this reason, the government of Ethiopia develops a strategic document which focuses on the climate resilience green economy. One of the major components of the strategic framework is designed to improve community adaptation capacity and mitigation of drought. For effective implementation of the strategy, identification of regions relative vulnerability to drought is vital. There is a growing tendency of applying Geographic Information System (GIS) and Remote Sensing technologies for collecting information on duration and severity of drought by direct measure of the topography as well as an indirect measure of land cover. This study aims to show an application of remote sensing technology and GIS for developing drought vulnerability index by taking lowland of Ethiopia as a case study. In addition, it assesses integrated Information Communication Technology (ICT) potential of Ethiopia lowland and proposes integrated solution. Satellite data is used to detect the beginning of the drought. The severity of drought risk prone areas of livestock keeping pastoral is analyzed through normalized difference vegetation index (NDVI) and ten years rainfall data. The change from the existing and average SPOT NDVI and vegetation condition index is used to identify the onset of drought and potential risks. Secondary data is used to analyze geographical coverage of mobile and internet usage in the region. For decades, the government of Ethiopia introduced some technologies and approach to overcoming climate change related problems. However, lack of access to information and inadequate technical support for the pastoral area remains a major challenge. In conventional business as usual approach, the lowland pastorals continue facing a number of challenges. The result indicated that 80% of the region face frequent drought occurrence and out of this 60% of pastoral area faces high drought risk. On the other hand, the target area mobile phone and internet coverage is rapidly growing. One of identified ICT solution enabler technology is telecom center which covers 98% of the region. It was possible to identify the frequently affected area and potential drought risk using the NDVI remote-sensing data analyses. We also found that ICT can play an important role in mitigating climate change challenge. Hence, there is a need to strengthen implementation efforts of climate change adaptation through integrated Remote Sensing and web based information dissemination and mobile alert of extreme events.

Keywords: climate changes, ICT, pastoral, remote sensing

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Authors: Min Jin Kwon, Seung Won Kim, Eui Yeon Kim, Haeyoung Lee

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Numerous anonymous chat apps that help people to connect with random strangers have been released in South Korea. However, they become a serious problem for young people since young people often use them for channels of prostitution or sexual violence. Although ISPs in South Korea are responsible for making inappropriate content inaccessible on their networks, they do not block traffic of random chat apps since 1) the use of random chat apps is entirely legal. 2) it is reported that they use HTTP proxy blocking so that non-HTTP traffic cannot be blocked. In this paper, we propose a service model that can block random chat apps at home routers. A service provider manages a blacklist that contains blocked apps’ information. Home routers that subscribe the service filter the traffic of the apps out using deep packet inspection. We have implemented a prototype of the proposed model, including a centralized server providing the blacklist, a Raspberry Pi-based home router that can filter traffic of the apps out, and an Android app used by the router’s administrator to locally customize the blacklist.

Keywords: deep packet inspection, internet filtering, juvenile protection, technical blocking

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Authors: Liu M. Hanmin

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Wong Kar-Wai’s multi-genre film 2046, world premiered in 2004, comes with a vibrant mediascape made up of multiple named languages, code-switching, intertitles, news footage from the real world, and extra-linguistic means of communication. In film- and multilingual studies it is still a challenge to incorporate non-languages into an analytical framework with conventional languages. This paper uses translanguaging theory to read silent practices in Wong Kar-Wai’ 2046. Two scenes that feature the silence experience the most are taken as case studies. In these two scenes, we can identify two tropes of intersemiotic relationships that are co-articulated by silence: patriarchy and unfinished romance, respectively. The conclusion argues that silence in Wong Kar-Wai’s 2046 exerts multimodal agency by ‘speaking’ directly to the audience and in mutual directions to characters. Thereby, it moves beyond the passive role of merely accentuating or assisting the aural register of a film.

Keywords: translanguaging, Wong Kar-Wai, multimodality, semiotics, inter semiotics, Hong Kong media, film culture

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Authors: Animut Meseret Simachew

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Parallel Code Phase Search Acquisition (PCSA) Algorithm has been considered as a promising method in GPS software receivers for detection and estimation of the accurate correlation peak between the received Global Positioning System (GPS) signal and locally generated replicas. GPS signal acquisition in highly dense multipath environments is the main research challenge. In this work, we proposed a robust variable step-size (RVSS) PCSA algorithm based on fast frequency transform (FFT) filtering technique to mitigate short time delay multipath signals. Simulation results reveal the effectiveness of the proposed algorithm over the conventional PCSA algorithm. The proposed RVSS-PCSA algorithm equalizes the received carrier wiped-off signal with locally generated C/A code.

Keywords: adaptive PCSA, detection and estimation, GPS signal acquisition, GPS software receiver

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Authors: Ajay Kumar Rana

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Predicting human behaviour, discerning monozygotic twins or left over remnant tissues/fluids of a single human source remains a big challenge in forensic science. Recent advances in the field of DNA methylations which are broadly chemical hallmarks in response to environmental factors can certainly help to identify and discriminate various single-source DNA samples collected from the crime scenes. In this review, cytosine methylation of DNA has been methodologically discussed with its broad applications in many challenging forensic issues like body fluid identification, race/ethnicity identification, monozygotic twins dilemma, addiction or behavioural prediction, age prediction, or even authenticity of the human DNA. With the advent of next-generation sequencing techniques, blooming of DNA methylation datasets and together with standard molecular protocols, the prospect of investigating and solving the above issues and extracting the exact nature of the truth for reconstructing the crime scene events would be undoubtedly helpful in defending and solving the critical crime cases.

Keywords: DNA methylation, differentially methylated regions, human identification, forensics

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Authors: Saad Alkentar, Abdulkareem Assalem

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Recognizing small targets has always posed a significant challenge in image analysis. Over long distances, the image signal-to-noise ratio tends to be low, limiting the amount of useful information available to detection systems. Consequently, visual target recognition becomes an intricate task to tackle. In this study, we introduce a Track Before Detect (TBD) approach that leverages target trajectory information (coordinates) to effectively distinguish between noise and potential targets. By reframing the problem as a multivariate time series classification, we have achieved remarkable results. Specifically, our TBD method achieves an impressive 97% accuracy in separating target signals from noise within a mere half-second time span (consisting of 10 data points). Furthermore, when classifying the identified targets into our predefined categories—airplane, drone, and bird—we achieve an outstanding classification accuracy of 96% over a more extended period of 1.5 seconds (comprising 30 data points).

Keywords: small targets, drones, trajectory information, TBD, multivariate time series

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Authors: Rodrigo Buaiz Boabaid

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Tokenization of Blue Bonds is an emerging Green Finance tool that has the potential to scale Blue Carbon Projects to fight climate change. This innovative solution has a huge potential to democratize the green finance market and catalyze innovations in the climate change finance sector. Switzerland has emerged as a leader in the Green Finance space and is well-positioned to drive the adoption of Tokenization of Blue & Green Bonds. This unique approach has the potential to unlock new sources of capital and enable global investors to participate in the financing of sustainable blue carbon projects. By leveraging the power of blockchain technology, Tokenization of Blue Bonds can provide greater transparency, efficiency, and security in the investment process while also reducing transaction costs. Investments are in line with the highest regulations and designed according to the stringent legal framework and compliance standards set by Switzerland. The potential benefits of Tokenization of Blue Bonds are significant and could transform the way that sustainable projects are financed. By unlocking new sources of capital, this approach has the potential to accelerate the deployment of Blue Carbon projects and create new opportunities for investors to participate in the fight against climate change.

Keywords: blue bonds, blue carbon, tokenization, green finance

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Authors: Siti Nurma Hanim Hadie, Asma’ Hassan, Zul Izhar Ismail, Ahmad Fuad Abdul Rahim, Mohd. Zarawi Mat Nor, Hairul Nizam Ismail

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Anatomy is a medical subject, which contributes to high cognitive load during learning. Despite its complexity, anatomy remains as the most important basic sciences subject with high clinical relevancy. Although anatomy knowledge is required for safe practice, many medical students graduated without having sufficient knowledge. In fact, anatomy knowledge among the medical graduates was reported to be declining and this had led to various medico-legal problems. Applying cognitive load theory (CLT) in anatomy teaching particularly lecture would be able to address this issue since anatomy information is often perceived as cognitively challenging material. CLT identifies three types of loads which are intrinsic, extraneous and germane loads, which combine to form the total cognitive load. CLT describe that learning can only occur when the total cognitive load does not exceed human working memory capacity. Hence, managing these three types of loads with the aim of optimizing the working memory capacity would be beneficial to the students in learning anatomy and retaining the knowledge for future application.

Keywords: cognitive load theory, intrinsic load, extraneous load, germane load

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Authors: Majed Al-Quran

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Language arts, as a domain of learning, principally covers the study of literature and the arts of reading and writing. These three areas deal with the art of conceptualizing and representing in language how people live and might live their lives. And all three are significantly concerned with gaining command of language and expression. Of course, there is no command of language separate from the command of thought. The paper addresses how EFL learners can develop insight and sense into what can be earned from literature and a sense of putting experiences into words. It further shows how critical thinking-based instruction helps students develop command of their own ideas, which consequently requires command over the words in which they express them. Critical thinking stipulates that in words and ideas, there is the power to create systems of beliefs and multiple conceptions of life. Remodeling language lessons aim at overcoming the challenge of stimulating learners to cultivate a new and different conception of language skills, including those of reading and writing.

Keywords: language arts, remodeling, critical thinking, pedagogy

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Authors: Jillian Gardner, Hilde D. Miniggio

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The increasing prevalence of obesity has driven the pursuit of alternative weight loss strategies, such as jaw wiring (or ‘slimming wires’), a technique known in the medical community as maxillomandibular fixation, which has evolved beyond its original intention of treating temporomandibular joint disorders. Individuals have increasingly sought and utilized the procedure for weight loss purposes. Although legal in South Africa, this trend presents dentists with ethical dilemmas, as they face requests for interventions that prioritize aesthetic preferences over medical necessity. Drawing on scholarly literature and the four principles framework of Beauchamp and Childress, this ethical analysis offers guidance for dentists facing the ethical dilemma of patient requests for jaw wiring as a weight management intervention. The ethical analysis concludes that dentists who refuse autonomous requests to perform jaw wiring for purely weight loss purposes are ethically justified within the principlist framework in overriding these requests when the principles of non-maleficence and beneficence are at stake. The well-being and health of the patient, as well as societal and professional obligations, justify the refusal to perform jaw wiring purely for weight loss.

Keywords: ethics, jaw wiring, maxillomandibular fixation, principlism, weight loss

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Authors: Zahra Hatami, Hesham Ali, David Volkman

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Selecting a portfolio for investing is a crucial decision for individuals and legal entities. In the last two decades, with economic globalization, a stream of financial innovations has rushed to the aid of financial institutions. The importance of selecting stocks for the portfolio is always a challenging task for investors. This study aims to create a financial network to identify optimal portfolios using network centralities metrics. This research presents a community detection technique of superior stocks that can be described as an optimal stock portfolio to be used by investors. By using the advantages of a network and its property in extracted communities, a group of stocks was selected for each of the various time periods. The performance of the optimal portfolios compared to the famous index. Their Sharpe ratio was calculated in a timely manner to evaluate their profit for making decisions. The analysis shows that the selected potential portfolio from stocks with low centrality measurement can outperform the market; however, they have a lower Sharpe ratio than stocks with high centrality scores. In other words, stocks with low centralities could outperform the S&P500 yet have a lower Sharpe ratio than high central stocks.

Keywords: portfolio management performance, network analysis, centrality measurements, Sharpe ratio

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Authors: Hualter Oliveira Barbosa, Raquel Feitosa do Vale Cunha, Erika Muniz dos Santos, Fernanda Belmira Souza, Fabio Sousa, Luis Henrique Pascareli, Franciney de Oliveira Lima, Ana Cláudia Reis da Silva, Christiane Moreira de Almeida

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Software development is intrinsic human-based knowledge-intensive. Due to globalization, software development has become a complex challenge and we usually face barriers related to knowledge management, team building, costly testing processes, especially in distributed settings. For this reason, several approaches have been proposed to minimize barriers caused by geographic distance. In this paper, we present as we use experimental studies to improve our knowledge management process using the Wiki system. According to the results, it was possible to identify learning preferences from our software projects leader team, organize and improve the learning experience of our Wiki and; facilitate collaboration by newcomers to improve Wiki with new contents available in the Wiki.

Keywords: mobile product, knowledge transfer, knowledge management process, wiki, GSD

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Authors: Cecilia Kunseh Betek

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Managing rural water supply systems effectively and efficiently is a challenge in the O R Tambo District Municipality due to the long distances between consumers and municipal centres. This is a couple with the low income of most residents and the government's policy of free basic water which is making rural water provision very difficult. With regard to cartage, the results reveal that the majority (84.4%) of the population covers distances of about 1kilometre to fetch water, and 15.6% travel up kilometer to access water facilities. This means that the water sources are located very far from households, outside the officially legislated array of 200metres. These are many reasons to account for this situation. Firstly, this implies that there are inadequate stand pipes to cater for all the homesteads scattered across the rugged terrain of OR Tambo District municipality. Secondly, and following from the first explanation, it would be seen that funding that is made available is not adequate, or is not efficiently spent on the targeted projects. The situation in the rural areas of South Africa is fraught with cumbersome complexity when it comes to service delivery.

Keywords: water, management, government, rural

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Authors: Muhammed Buhary Muhammed Thabith, Nor Asiah Mohamad

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Religious Endowment (RE) (Waqf) has played an essential role in Islamic history and made a significant impact on the society, particularly in terms of socioeconomics. This has been made possible by having appropriate management of the RE propertiesin order to achieve the Sustainable Development Goals (SDGs), and the region of Kinniya, Sri Lanka, is not an exception. However, since the last Religious Endowment Act of 1982, a considerable deterioration has taken place, and cases of dormant properties have increased. This study proposes a conceptual model based on the SDGs initiatives to fill in the gaps. It analyses the application of the current RE properties management and identifies the issues as well as the challenges in the implementation of the RE Act. It adopts a doctrinal analysis involving the primary and secondary data, including statutes, practices, case law, and reports. The findings show that there are various management modes adopted by the stakeholders of RE. Some approaches are in tandem with the rules and practices of the SDGs with emphasis on support and cooperation from the community, private sector, and the government. Several initiatives such as awareness on RE, legal enforcements without fears and favours, as well as accounting and auditing, are recommended to minimize problems in managing the RE towards attaining the SDGs.

Keywords: sustainable development goals (SDGs), management, endowment, Sri Lanka

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Authors: Diogo de Carvalho Cabral

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This article offers a non-declensionist account of tropical deforestation, arguing that, rather than social stamp upon the environment or ecological endgame, deforestation is part of social site-making and remaking, the process through which humans produce sociality by carrying out nature-mediated – and therefore nature-transforming – practices that inevitably reset the very conditions of those practices. Human landscape-shaping inadvertently alters other species’ habitats –most often decimating them, but sometimes improving them–, the outcomes of which always resonate back upon human inhabitation and land use. Despite the overall tendency of biotic homogenization resulting from modern deforestation processes, there are always winners, i.e., species that gain competitive advantages enabling them to thrive in the novel ecosystems. Here it is examined one such case of deforestation-boosted species, namely leafcutter ants, which wrought havoc in the rural landscapes of nineteenth-century Brazil by defoliating a wide range of crops. By combining Historical GIS analysis and qualitative interpretation, it is shown how agricultural deforestation might have changed the ant species' biogeographies, and how in turn these changes – construed as 'infestation' – stimulated social innovations and rearrangements such as technical ingenuity, legal-administrative practices, and even local electoral arenas.

Keywords: deforestation, leafcutter ants, nineteenth-century Brazil, socio-ecological change

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Authors: G. Tamulevičius, A. Serackis, T. Sledevič, D. Navakauskas

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We consider the biggest challenge in speech recognition – noise reduction. Traditionally detected transient noise pulses are removed with the corrupted speech using pulse models. In this paper we propose to cope with the problem directly in Dynamic Time Warping domain. Bidirectional Dynamic Time Warping algorithm for the recognition of isolated words impacted by transient noise pulses is proposed. It uses simple transient noise pulse detector, employs bidirectional computation of dynamic time warping and directly manipulates with warping results. Experimental investigation with several alternative solutions confirms effectiveness of the proposed algorithm in the reduction of impact of noise on recognition process – 3.9% increase of the noisy speech recognition is achieved.

Keywords: transient noise pulses, noise reduction, dynamic time warping, speech recognition

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Authors: Fatima Ali Abbass, Hassan Ibrahim Rkein

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The number of entities worldwide that currently accept digital currency as payment is increasing; however, digital currency still is not widely accepted as a medium of exchange, nor they represent legal tender. At the same time, this makes accounting for cryptocurrency, as cash (Currency) is not possible under IAS 7 and IAS 32, Cryptocurrency also cannot be accounted for as Financial Assets at fair value through profit or loss under IFRS 9. Therefore, this paper studies the possible means to account for Cryptocurrency, since, as of today, there is not yet an accounting standard that deals with cryptocurrency. The request to have a specific accounting standard is increasing from top accounting firms and from professional accounting bodies. This study uses a mixture of qualitative and quantitative analysis in its quest to explore the best possible way to account for cryptocurrency. Interviews and surveys were conducted targeting accounting professionals. This study highlighted the deficiencies in the current way of accounting for Cryptocurrency as intangible Assets with an indefinite life. The deficiency becomes well highlighted, as the asset will then be subject to impairment, where under GAAP, only depreciation in the value of the intangible asset is recognized. On the other hand, appreciation in the value of the asset is ignored, and this prohibits the reporting entity from showing the true value of the cryptocurrency asset. This research highlights the gap that arises due to using accounting standards that are not specific for Cryptocurrency and this study confirmed that there is an urgent need to call upon the accounting standards setters (IASB and FASB) to issue accounting standards specifically for Cryptocurrency.

Keywords: cryptocurrency, accounting, IFRS, GAAP, classification, measurement

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Authors: Erfan Abdeldaim Mohamed Ahmed Abdalla

Abstract:

The complexity of Arabic grammar poses challenges for learners, particularly in relation to its arrangement, classification, abundance, and bifurcation. The challenge at hand is a result of the contextual factors that gave rise to the grammatical rules in question, as well as the pedagogical approach employed at the time, which was tailored to the needs of learners during that particular historical period. Consequently, modern-day students encounter this same obstacle. This requires a thorough examination of the arrangement and categorization of Arabic grammatical rules based on particular criteria, as well as an assessment of their objectives. Additionally, it is necessary to identify the prevalent and renowned grammatical rules, as well as those that are infrequently encountered, obscure and disregarded. This paper presents a compilation of grammatical rules that require arrangement and categorization in accordance with the standards outlined in the Common European Framework of Reference for Languages (CEFR). In addition to facilitating comprehension of the curriculum, accommodating learners' requirements, and establishing the fundamental competencies for achieving proficiency in Arabic, it is imperative to ascertain the conventions that language learners necessitate in alignment with explicitly delineated benchmarks such as the CEFR criteria. The aim of this study is to reduce the quantity of grammatical rules that are typically presented to non-native Arabic speakers in Arabic textbooks. This reduction is expected to enhance the motivation of learners to continue their Arabic language acquisition and to approach the level of proficiency of native speakers. The primary obstacle faced by learners is the intricate nature of Arabic grammar, which poses a significant challenge in the realm of study. The proliferation and complexity of regulations evident in Arabic language textbooks designed for individuals who are not native speakers is noteworthy. The inadequate organisation and delivery of the material create the impression that the grammar is being imparted to a student with the intention of memorising "Alfiyyat-Ibn-Malik." Consequently, the sequence of grammatical rules instruction was altered, with rules originally intended for later instruction being presented first and those intended for earlier instruction being presented subsequently. Students often focus on learning grammatical rules that are not necessarily required while neglecting the rules that are commonly used in everyday speech and writing. Non-Arab students are taught Arabic grammar chapters that are infrequently utilised in Arabic literature and may be a topic of debate among grammarians. The aforementioned findings are derived from the statistical analysis and investigations conducted by the researcher, which will be disclosed in due course of the research. To instruct non-Arabic speakers on grammatical rules, it is imperative to discern the most prevalent grammatical frameworks in grammar manuals and linguistic literature (study sample). The present proposal suggests the allocation of grammatical structures across linguistic levels, taking into account the guidelines of the CEFR, as well as the grammatical structures that are necessary for non-Arabic-speaking learners to generate a modern, cohesive, and comprehensible language.

Keywords: grammar, Arabic, functional, framework, problems, standards, statistical, popularity, analysis

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