Search results for: international projects

Authors: Joy Debski

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Due to the varying degrees of the problem posed by global warming, environmental sustainability dominates international discourse. International initiatives' aims and expectations have proven particularly challenging to put into practice in developing nations. To reduce human exploitation of the environment, stricter measures are urgently needed. However, putting them into practice has proven more difficult. Relatively recent information from the Climate Accountability Institute and academic researchers shows that fossil fuel companies are major contributors to the climate crisis. Host communities in oil and gas-producing areas, particularly in developing nations, have grown hostile toward both oil and gas companies and government policies. It is now essential that the three main stakeholders—government, the oil and gas sector, and host communities—cooperate to achieve the shared objective of environmental sustainability. This research, therefore, advocates a governance system for Nigeria that facilitates the achieving the goal of environmental sustainability. This objective is achieved by the research's examination of the main institutional framework for environmental sustainability, evaluation of the strategies used by major oil companies to increase stakeholder engagement in environmental sustainability, and examination of the involvement of host communities in environmental sustainability. The study reveals that while environmental sustainability is important to the identified stakeholders, it's challenging to accomplish without an informed synergy. Hence the research advocates the centralisation of CSR through a CSR commission for environmental sustainability. The commission’s mandate is to facilitate, partner with, and endorse companies. The commission is strongly advised to incorporate host community liaison offices into the process of negotiating contracts with oil and gas firms, as well as to play a facilitative role in helping firms adhere to both domestic and international regulations. The recommendations can benefit Nigerian policymakers in enhancing their unsuccessful efforts to pass CSR legislation. Through the research-proposed CSR department, which has competent training and stakeholder engagement strategies, oil and gas companies can enhance and centralise their goals for environmental sustainability. Finally, the CSR Commission's expertise would give host communities more leverage when negotiating their memorandum of understanding with oil and gas companies.

Keywords: environmental sustainability, corporate social responsibility, CSR, oil and gas, nigeria

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Authors: Rachida Benabbou, Sang Hun Park, Hee Chung Lee

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The world’s population is increasing with unprecedented speed, leading to fast growing urbanization pace. Cities since the Industrial revolution had evolved to fit the growing demand on infrastructure, roads, transportation, and housing. Through this evolution, cities had grown into grey, polluted, and vehicle-oriented urban areas with a significant lack of green spaces. Consequently, we ended up with low quality of life for citizens. Therefore, many cities, nowadays, are revising the way we think urbanism and try to grow into more livable and citizen-friendly, by creating change from the inside out. Thus, cities are trying to bring back nature in its crowded grey centers and regenerate many urban areas as green public spaces not only as a way to give new breath to the city, but also as a way to create change either in the environmental, social and economic levels. The city of Seoul is one of the fast growing global cities. Its population is over 12 million and it is expected to continue to grow to a point where the quality of life may seriously deteriorate. As most green areas in Seoul are located in the suburbs in form of mountains, the city’s urban areas suffer from lack of accessible green spaces in a walking distance. Understanding the gravity and consequences of this issue, Seoul city is undergoing major changes. Many of its projects are oriented to be green public spaces where citizens can enjoy the public life in healthy outdoors. The aim of this paper is to explore the results of urban conversions into green public spaces. Starting with different locations, nature, size, and scale, these conversions can lead to significant change in the surrounding areas, thus can be used as an efficient tool of regeneration for urban areas. Through a comparative analysis of three different types of urban conversions projects in the city of Seoul, we try to show the positive urban influence of the outcomes, in order to encourage cities to use green spaces as a strategic tool for urban regeneration and redevelopment.

Keywords: urban conversion, green public space, change, urban regeneration

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Authors: Mais Qandeel

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Within the Jewish and democratic Israeli state, as dually characterized, the treatment of citizens differs according to their religious groups and nationalities. The laws and policies against Arab citizens concerning ownership and use of land are the main focus of this article. As the Jewish character has led to Jewish based legal provisions which give the privilege to Jews, first, this article examines the legal bases which distinguish between citizens in Israel based on their religion. It examines the major Israeli laws which are used to confiscate, manage, and lease properties. Second, the article demonstrates the de facto practices against Arab citizens in using lands. Most of the Palestinian land was confiscated and turned over to Jewish owners or to state land, Palestinian citizens are distinguished in using the state administered lands. They are also restricted in using full ownership rights and denied using plots of lands and housing units. Such policies have created, within the same state, a class of secondary citizens who are categorized as non-Jews. Last, within the Basic Law: Human Dignity and Freedom which has served as the constitutional bill of rights for Israelis and also the International law, particularly the International Convention on the Elimination of All Forms of Racial Discrimination, it will be concluded whether these restricted policies against Arab citizens in using land constitute a religion-based-discrimination among Israeli citizens and create a situation of separation and inequality between two groups of people in Israel.

Keywords: Israel, citizens, discrimination, equality

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Authors: Darshini Mahadevia, Kanika Gounder, Saumya Lathia

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Cities, an outcome of natural growth and migration, are ever-expanding due to urban sprawl. In the Global South, urban areas are experiencing a switch from public transport to private vehicles, coupled with intensified urban agglomeration, leading to frequent longer commutes by automobiles. This increase in travel distance and motorized vehicle kilometres lead to unsustainable cities. To achieve the nationally pledged GHG emission mitigation goal, the government is prioritizing a modal shift to low-carbon transport modes like mass transit and paratransit. Mixed land-use and urban densification are crucial for the economic viability of these projects. Informed by desktop assessment of mobility plans and in-person primary surveys, the paper explores the challenges around urban densification and travel patterns in two Indian cities of contrasting nature- Surat, a metropolitan industrial city with a 5.9 million population and a very compact urban form, and Udaipur, a heritage city attracting large international tourists’ footfall, with limited scope for further densification. Dense, mixed-use urban areas often improve access to basic services and economic opportunities by reducing distances and enabling people who don't own personal vehicles to reach them on foot/ cycle. But residents travelling on different modes end up contributing to similar trip lengths, highlighting the non-uniform distribution of land-uses and lack of planned transport infrastructure in the city and the urban-peri urban networks. Additionally, it is imperative to manage these densities to reduce negative externalities like congestion, air/noise pollution, lack of public spaces, loss of livelihood, etc. The study presents a comparison of the relationship between transport systems with the built form in both cities. The paper concludes with recommendations for managing densities in urban areas along with promoting low-carbon transport choices like improved non-motorized transport and public transport infrastructure and minimizing personal vehicle usage in the Global South.

Keywords: India, low-carbon transport, travel behaviour, trip length, urban densification

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Authors: Raheleh Farzanmanesh, Christopher J. Weston

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Mangroves are forest ecosystems located in the inter-tidal regions of tropical and subtropical coastlines that provide many valuable economic and ecological benefits for millions of people, such as preventing coastal erosion, providing breeding, and feeding grounds, improving water quality, and supporting the well-being of local communities. In addition, mangroves capture and store high amounts of carbon in biomass and soils that play an important role in combating climate change. The decline in mangrove area has prompted government and private sector interest in mangrove conservation and restoration projects to achieve multiple Sustainable Development Goals, from reducing poverty to improving life on land. Mangrove aboveground biomass plays an essential role in the global carbon cycle, climate change mitigation and adaptation by reducing CO2 emissions. However, little information is available about the effectiveness of mangrove sustainable management on mangrove change area and aboveground biomass (AGB). Here, we proposed a method for mapping, modeling, and assessing mangrove area and AGB in two Global Environment Facility (GEF) blue forests projects based on Sentinel-2 Level 1C imagery during their conservation lifetime. The SVR regression model was used to estimate AGB in Tahiry Honko project in Madagascar and the Abu Dhabi Blue Carbon Demonstration Project (Abu Dhabi Emirates. The results showed that mangrove forests and AGB declined in the Tahiry Honko project, while in the Abu Dhabi project increased after the conservation initiative was established. The results provide important information on the impact of mangrove conservation activities and contribute to the development of remote sensing applications for mapping and assessing mangrove forests in blue carbon initiatives.

Keywords: blue carbon, mangrove forest, REDD+, aboveground biomass, Sentinel-2

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Authors: Nino Abesadze, Marine Mindorashvili, Nino Paresashvili

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At present actual tourism indicators cannot be calculated in Georgia, making it impossible to perform their quantitative analysis. Therefore, the study conducted by us is highly important from a theoretical as well as practical standpoint. The main purpose of the article is to make complex statistical analysis of tourist expenses of foreign visitors and to calculate statistical attractiveness indices of the tourism potential of Georgia. During the research, the method involving random and proportional selection has been applied. Computer software SPSS was used to compute statistical data for corresponding analysis. Corresponding methodology of tourism statistics was implemented according to international standards. Important information was collected and grouped from major Georgian airports, and a representative population of foreign visitors and a rule of selection of respondents were determined. The results show a trend of growth in tourist numbers and the share of tourists from post-soviet countries are constantly increasing. The level of satisfaction with tourist facilities and quality of service has improved, but still we have a problem of disparity between the service quality and the prices. The design of tourist expenses of foreign visitors is diverse; competitiveness of tourist products of Georgian tourist companies is higher. Attractiveness of popular cities of Georgia has increased by 43%.

Keywords: tourist, expenses, indexes, statistics, analysis

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Authors: Rassima Salimbayeva, Kaliash Stamkulova, Gulparshyn Satbayeva

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In order to adapt projects to promote Sustainable Development Goal 11. «Ensuring openness, security, resilience and environmental sustainability of cities and human settlements», presented in the UN Concept, it is necessary to assess the environmental sustainability of cities. From the analysis of the problems of sustainable development of cities in Kazakhstan, it can be seen that the industrial past created a typical range of problems -transport, housing, environment, and, importantly, image. Currently, the issue of air pollution in cities whose economies are dominated by one industry or company should be studied in more detail at the level of projects. In this research, using ecological, economic, and social indicators of five single-industry towns of the Karaganda region of Kazakhstan, an assessment of the risks of the negative impact of environmental factors on the health of the population was carried out, including by paying special attention to air quality. In order to investigate the relationship between the structure of industry, environmental pressure, and environmental sustainability of resource-oriented cities, an analysis of the main components was carried out to measure the structure of industry, environmental stress, and environmental sustainability of single-industry towns. It has been established that in resource-based cities, economic growth mainly depends on the development of one main industry, which primarily depends on local natural resources. Empirical results show that the regional structure of industry has a significant negative impact on the environmental sustainability of cities, in particular on the health of the population living in them. The paper complements the study of the theory of urban sustainability and clarifies the relationship between industrial structure and environmental pressure on health safety and environmental sustainability of cities and towns, which is crucial for further promoting the "green" development of single-industry towns based on natural resources.

Keywords: public health risks, urban sustainability, suspended solids, single-industry towns, atmospheric air, environmental pollution

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Authors: Susan Lubbers

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This study applies critical discourse analysis to the language used by educators to frame international students of Asian backgrounds in Anglo-Western universities as quiet, shy, passive and unable to think critically. Emphasis is on the self-promoted ‘internationalised’ Australian tertiary context, where negative stereotypes are commonly voiced not only in the academy but also in the media. Parallels are drawn as well with other Anglo-Western educational contexts. The study critically compares the discourse of these persistent negative stereotypes, with in-class and interview discourses of international students of Asian and Western language, cultural and educational backgrounds enrolled in a Media and Popular Culture unit in an Australian university. The focus of analysis of the student discourse is on their engagement in critical dialogic interactions on the topics of culture and interculturality. The evidence is also drawn from student interviews and focus groups and from observation of whole-class discussion participation rates. The findings of the research project provide evidence that counters the myth of student as problem. They point rather to the widespread lack of intercultural awareness of Western educators and students as being at the heart of the negative perceptions of students of Asian backgrounds. The study suggests the efficacy of an approach to developing intercultural competence that is embedded, or integrated, into tertiary programs. The presentation includes an overview of the main strategies that have been developed by the tertiary educator (author) to support the development of intercultural competence of and among the student cohort. The evidence points to the importance of developing intercultural competence among tertiary educators and students. The failure by educators to ensure that the diverse voices, ideas and perspectives of students from all cultural, educational and language backgrounds are heard in our classrooms means that our universities can hardly be regarded or promoted as genuinely internationalised. They will continue as undemocratic institutions that perpetrate persistent Western educational hegemony.

Keywords: critical discourse analysis, critical thinking, embedding, intercultural competence, interculturality, international student, internationalised education

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Authors: Erwanda Nuryahya, Aas Nurasyiah, Sri Yayu Ninglasari

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Indonesia is the fourth most populous country that still has many troubles in its development. One of the problems which is very important and unresolved is poverty. Limited job opportunity is one unresolved cause of it until today. The purpose of making this scientific paper is to know benefits of E-Money Paytren Application to enhance its partners’ income, owned by company Veritra Sentosa International. The methodology used here is the quantitative and qualitative descriptive method by case study approach. The data used are primary and secondary data. The primary data is obtained from interviews and observation to company Veritra Sentosa International and the distribution of 400 questionnaires to Paytren partner. Secondary data is obtained from the literature study and documentary. The result is that the Paytren with a system direct sales tiered syariah proven able to enhance its partners’ income. Therefore, the Optimization Financial Technology through E-Money Paytren Application should be utilized by Indonesians because it is proven that it is able to increase the income of the partners. Therefore, Paytren Application is very useful for the government, the sharia financial industry, and society in reducing poverty in Indonesia.

Keywords: e-money PayTren application, financial technology, poverty, direct sales tiered Sharia

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Authors: Burova Anna

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The current reality, changes in the world system, and the accelerating process of internationalization of the economies of the Middle East, Asia, and Africa dictate new challenges and opportunities. As cultural identity comes to the fore, understanding and developing cross-cultural competencies for effective collaboration becomes essential. Today, we are experiencing both -the integration of the world's economies and cultural disintegration, as each country feels the need for its own cultural, political, and economic sovereignty. Global and effective economic ties are critically needed at this stage of our common historical development. The role of intercultural aspects and sociocultural characteristics of our partners and colleagues cannot be exaggerated. This article presents an analysis of the most common intercultural conflicts in the general corporate environment and current ways of preventing as well as resolving them. A comparative analysis of business communications has revealed certain features of interaction. Based on contextual “landmarks” and points of fundamental disagreement in the perception of verbal and non-verbal messages of representatives of different national cultures, practical conclusions were drawn, and specific recommendations were formed to overcome weaknesses and develop strengths to establish closer and more effective economic and business ties in the international community.

Keywords: cross-cultural business communications, management of cross-cultural teams, intercultural conflicts prevention, intercultural competencies development, management, cross-culture

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Authors: M. Vlahovic

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This paper presents a model of public finances, which combines three concepts: participatory budgeting, crowdfunding and blockchain technology. Participatory budgeting is defined as a process in which community members decide how to spend a part of community’s budget. Crowdfunding is a practice of funding a project by collecting small monetary contributions from a large number of people via an Internet platform. Blockchain technology is a distributed ledger that enables efficient and reliable transactions that are secure and transparent. In this hypothetical model, the government or authorities on local/regional level would set up a platform where they would propose public projects to citizens. Citizens would browse through projects and support or vote for those which they consider justified and necessary. In return, they would be entitled to a tax relief in the amount of their monetary contribution. Since the blockchain technology enables tracking of transactions, it can be used to mitigate corruption, money laundering and lack of transparency in public finances. Models of its application have already been created for e-voting, health records or land registries. By presenting a model of application of blockchain technology in public finances, this paper takes into consideration the potential of blockchain technology to disrupt governments and make processes more democratic, secure, transparent and efficient. The framework for this paper consists of multiple streams of research, including key concepts of direct democracy, public finance (especially the voluntary theory of public finance), information and communication technology, especially blockchain technology and crowdfunding. The framework defines rules of the game, basic conditions for the implementation of the model, benefits, potential problems and development perspectives. As an oversimplified map of a new form of public finances, the proposed model identifies primary factors, that influence the possibility of implementation of the model, and that could be tracked, measured and controlled in case of experimentation with the model.

Keywords: blockchain technology, distributed ledger, participatory budgeting, crowdfunding, direct democracy, internet platform, e-government, public finance

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Authors: Odewumi Olatunde, Adegun Sunday

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Linguistic diversity is seen to complicate attempts to build a stable and cohesive political community. Hence, the challenge of integration is enormous in a multi-ethno-lingual country like Nigeria. In the same vein, justification for minority language rights claims in relation to broader political theories of justice, freedom and democracy cannot be ignored. It is in the light of the fore-going that this paper explores Nigeria’s experiments at language policy and planning(LPP) and the long drawn agitations for self-determination and linguistic freedom by the minority ethnic groups in the polity which has been exacerbated by the National Policy on Education language provisions. The paper succinctly reviews Nigeria’s LPP efforts and its attendant theater of conflicts; explores international attempts at evolving normative principles of freedom and equality for language policy and finally evaluates the position of the Nigerian LPP in the light of evolving international conventions. On this premise, it is concluded that giving a conscientious and honest implementation of the Nigerian language provisions as assessed from their face validity, the nation’s efforts could be exonerated from running afoul of any known civilized values and best practices. It is, therefore, recommended that an effectual and consistent commitment to implementation driven by a renewed political will is what is required for the nation to succeed in this direction.

Keywords: integration, rights, challenge, conventions, policy

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Authors: Juan-Pedro Rica-Peromingo

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Teachers constantly need to innovate and redefine materials for their lectures, especially in areas such as Language for Specific Purposes (LSP) and Translation Studies (TS). It is therefore essential for the lecturers to be technically skilled to handle the never-ending evolution in software and technology, which are necessary elements especially in certain courses at university level. This need becomes even more evident in Audiovisual Translation (AVT) Modules and Courses. AVT has undergone considerable growth in the area of teaching and learning of languages for academic purposes. We have witnessed the development of a considerable number of masters and postgraduate courses where AVT becomes a tool for L2 learning. The teaching and learning of different AVT modes are components of undergraduate and postgraduate courses. Universities, in which AVT is offered as part of their teaching programme or training, make use of professional or free software programs. This paper presents an approach in AVT withina specific university context, in which technology is used by means of professional and nonprofessional software. Students take an AVT subject as part of their English Linguistics Master’s Degree at the Complutense University (UCM) in which they are using professional (Spot) and nonprofessional (Subtitle Workshop, Aegisub, Windows Movie Maker) software packages. The students are encouraged to develop their tasks and projects simulating authentic professional experiences and contexts in the different AVT modes: subtitling for hearing and deaf and hard of hearing population, audio description and dubbing. Selected scenes from TV series such as X-Files, Gossip girl, IT Crowd; extracts from movies: Finding Nemo, Good Will Hunting, School of Rock, Harry Potter, Up; and short movies (Vincent) were used. Hence, the complexity of the audiovisual materials used in class as well as the activities for their projects were graded. The assessment of the diverse tasks carried out by all the students are expected to provide some insights into the best way to improve their linguistic accuracy and oral and written productions with the use of different AVT modes in a very specific ESP university context.

Keywords: ESP, audiovisual translation, technology, university teaching, teaching

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Authors: Dalia Perkumiene

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The process of globalization has several unforeseen negative effects on the quality of the environment, including increased pollution, climate change, and the depletion and destruction of natural resources. The impact of these processes makes it difficult to guarantee citizens' rights to a clean environment, and complex legal solutions are needed to implement this right. In order to implement human rights in a clean and safe environment, international legal documents and court rulings are analyzed. It is important to find a balance between the legal context: the right to a clean environment and environmental challenges such as climate change and global warming. Research Methods: The following methods were used in this study: analytical, analysis, and synthesis of scientific literature and legal documents, comparative analysis of legal acts, and generalization. Major Findings: It is difficult to implement the right to a clean, safe and sustainable environment. The successful implementation of this right depends on the application of various complex ideas and rational, not only legal solutions. Legislative measures aim to maximize the implementation of citizens' rights in the face of climate change and other environmental challenges. This area remains problematic, especially in international law. Concluding Statement: The right to a clean environment should allow a person to live in a harmonious system, where environmental factors do not pose a risk to human health and well-being.

Keywords: clean and safe and clean environmen, environmen, persons’ rights, right to a clean and safe and clean environment

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Authors: Fabricio Costa Silva, Samuel Xavier de Souza

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A Global Positioning System (GPS) receiver is responsible to determine position, velocity and timing information by using satellite information. To get this information are necessary to combine an incoming and a locally generated signal. The procedure called acquisition need to found two information, the frequency and phase of the incoming signal. This is very time consuming, so there are several techniques to reduces the computational complexity, but each of then put projects issues in conflict. I this papers we present a method that can reduce the computational complexity by reducing the search space and paralleling the search.

Keywords: GPS, acquisition, complexity, parallelism

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Authors: Faith Eweluegim Enahoro-Ofagbe

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Water is essential for sustaining life. As a limited resource, effective water management is vital. Water scarcity has become more common due to the effects of climate change, land degradation, deforestation, and population growth, especially in rural communities, which are more susceptible to water-related issues such as water shortage, water-borne disease, et c., due to the unsuccessful implementation of water policies and projects in Nigeria. Since rural communities generate the majority of agricultural products, they significantly impact on water management for sustainability. The development of methods to advance this goal for residential and agricultural usage in the present and the future is a challenge for rural residents. This study evaluated rural water supply systems and irrigation management techniques to conserve water in Kwara State, North-Central Nigeria. Suggesting some measures to conserve water resources for sustainability, off-season farming, and socioeconomic security that will remedy water degradation, unemployment which is one of the causes of insecurity in the country, by considering the use of fabricated or locally made irrigation equipment, which are affordable by rural farmers, among other recommendations. Questionnaires were distributed to respondents in the study area for quantitative evaluation of irrigation methods practices. For physicochemical investigation, samples were also gathered from their available water sources. According to the study's findings, 30 percent of farmers adopted intelligent irrigation management techniques to conserve water resources, saving 45% of the water previously used for irrigation. 70 % of farmers practice seasonal farming. Irrigation water is drawn from river channels, streams, and unlined and unprotected wells. 60% of these rural residents rely on private boreholes for their water needs, while 40% rely on government-supplied rural water. Therefore, the government must develop additional water projects, raise awareness, and offer irrigation techniques that are simple to adapt for water management, increasing socio-economic productivity, security, and water sustainability.

Keywords: water resource management, sustainability, irrigation, rural water management, irrigation management technique

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Authors: Shang-Hsin Ou, Yang-Chun Lin, Ke-Hao Cheng

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The year 2021 marked a historic drought in Taiwan, posing unprecedented challenges due to record-low rainfall and inadequate reservoir storage. The central region experienced water scarcity, leading to the implementation of "Groundwater Utilization at Construction Sites" for drought-resilient livelihood water supply. This study focuses on the establishment process of temporary groundwater treatment plants at construction sites in Taichung City, serving as a reference for future emergency response and the utilization of construction site groundwater. To identify suitable sites for groundwater reuse projects, site selection operations were carried out based on relevant water quality regulations and assessment principles. Subsequently, the planning and design of temporary water treatment plants were conducted, considering the water quality, quantity, and on-site conditions of groundwater wells associated with construction projects. The study consolidates the major water treatment facilities at each site and addresses encountered challenges during the establishment process. Practical insights gained from operating temporary groundwater treatment plants are presented, including improvements related to stable water quality, water quantity, equipment operation, and hydraulic control. In light of possible future droughts, this study provides an outlook and recommendations to expedite and improve the setup of groundwater treatment plants at construction sites. This includes considering on-site water abstraction, treatment, and distribution conditions. The study's results aim to offer practical guidelines for effectively establishing and managing such treatment plants, while offering experiences and recommendations for other regions facing similar emergencies, water shortages, and drought situations. These endeavors contribute to ensuring sustainable water supply for drought-resilient livelihoods and maintaining societal stability.

Keywords: drought resilience, groundwater treatment, construction site, water supply

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Authors: Ikechukwu Ndu

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This study examines the econometric modeling of the relation between discretionary accrual earnings management, International Financial Reporting Standards (IFRS), and certain corporate governance factors with regard to listed Nigerian non-financial firms. Although discretionary accrual earnings management is a well-known and global problem that has an adverse impact on users of the financial statements, its relationship with IFRS and corporate governance is neither adequately researched nor properly systematically investigated in Nigeria. The dearth of research in the relation between discretionary accrual earnings management, IFRS and corporate governance in Nigeria has made it difficult for academics, practitioners, government setting bodies, regulators and international bodies to achieve a clearer understanding of how discretionary accrual earnings management relates to IFRS and certain corporate governance characteristics. This is the first study to the author’s best knowledge to date that makes interesting research contributions that significantly add to the literature of discretionary accrual earnings management and its relation with corporate governance and IFRS pertaining to the Nigerian context. A comprehensive review is undertaken of the literature of discretionary total accrual earnings management, IFRS, and certain corporate governance characteristics as well as the data, models, methodologies, and different estimators used in the study. Secondary financial statement, IFRS, and corporate governance data are sourced from Bloomberg database and published financial statements of Nigerian non-financial firms for the period 2004 to 2016. The methodology uses both the total and working capital accrual basis. This study has a number of interesting preliminary findings. First, there is a negative relationship between the level of discretionary accrual earnings management and the adoption of IFRS. However, this relationship does not appear to be statistically significant. Second, there is a significant negative relationship between the size of the board of directors and discretionary accrual earnings management. Third, CEO Separation of roles does not constrain earnings management, indicating the need to preserve relationships, personal connections, and maintain bonded friendships between the CEO, Chairman, and executive directors. Fourth, there is a significant negative relationship between discretionary accrual earnings management and the use of a Big Four firm as an auditor. Fifth, including shareholders in the audit committee, leads to a reduction in discretionary accrual earnings management. Sixth, the debt and return on assets (ROA) variables are significant and positively related to discretionary accrual earnings management. Finally, the company size variable indicated by the log of assets is surprisingly not found to be statistically significant and indicates that all Nigerian companies irrespective of size engage in discretionary accrual management. In conclusion, this study provides key insights that enable a better understanding of the relationship between discretionary accrual earnings management, IFRS, and corporate governance in the Nigerian context. It is expected that the results of this study will be of interest to academics, practitioners, regulators, governments, international bodies and other parties involved in policy setting and economic development in areas of financial reporting, securities regulation, accounting harmonization, and corporate governance.

Keywords: discretionary accrual earnings management, earnings manipulation, IFRS, corporate governance

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Authors: Yskak Nabi, Onolkan Umankulova, Ilyas Seitov

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Tempus project about “Central Asian network for quality assurance – CANQA” had been implemented in 2009-2012. As the result of the project, two accreditation agencies were established: the agency for quality assurance in the field of education, “EdNet” in Kyrgyzstan, center of progressive technologies in Tajikistan. The importance of the research studies of the project is supported by the idea that the creation of Central-Asian network for quality assurance in education is still relevant, and results of the International forum “Global in regional: Kazakhstan in Bologna process and EU projects,” that was held in Nur-Sultan in October 2020, proves this. At the same time, the previous experience of the partnership between accreditation agencies of Central Asia shows that recommendations elaborated within the CANQA project were not theoretically justified. But there are a number of facts and arguments that prove the practical appliance of these recommendations. In this respect, joint activities of accreditation agencies of Kyrgyzstan and Kazakhstan are representative. For example, independent Kazakh agency of accreditation and rating successfully conducts accreditation of Kyrgyz universities; based on the memorandum about joint activity between the agency for quality assurance in the field of education “EdNet” (Kyrgyzstan) and Astana accreditation agency (Kazakhstan), the last one provides its experts for accreditation procedures in EdNet. Exchange of experience among the agencies shows an effective approach towards adaptation of European standards to the reality of education systems of Central Asia with consideration of not only a legal framework but also from the point of European practices view. Therefore, the relevance of the research is identified as there is a practical partnership between accreditation agencies of Central Asian countries, but the absence of theoretical justification of integrational processes in the accreditation field. As a result, the following hypothesis was put forward: “if to develop theoretical aspects for harmonization of accreditation standards, then integrational processes would be improved since the implementation of Bologna process principles would be supported with wider possibilities, and particularly, students and academic mobility would be improved.” Indeed, for example, in Kazakhstan, the total share of foreign students was 5,04% in 2020, and most of them are coming from Kyrgyzstan, Tajikistan, and Uzbekistan, and if integrational processes will be improved, then this share can increase.

Keywords: accreditation standards in education, Central Asian countries, pedagogical theory, model

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Authors: Abdulkabir Abdullahi

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Nigeria has not yet welcomed phonics into its primary schools. In government-owned primary schools teachers are functionally ignorant of the stories of the reading wars amongst international scholars. There are few or no Nigerian-authored phonics textbooks, and there has been no government-owned phonics curriculum either. There are few or no academic journal articles on phonics in the country and there is, in fact, a certain danger of confusion between phonics and phonetics among Nigerian publishers, authors, writers and academics as if Nigerian teachers of English and the educational policy makers of the country were unaware of reading failures/problems amongst Nigerian children, or had never heard of phonics or read of the stories of the reading wars or the annual phonics test in the United Kingdom, the United States of America and other parts of the world. It is on this note that this article reviews and examines, in the style of a qualitative inquiry, the body of arguments on phonics, and explores the effectiveness of phonics teaching, particularly, in a second-language learning contexts. While the merit of the paper is, perhaps, situated in its supreme effort to draw global attention to reading failures/problems in Nigeria and the ways the situation may affect English language learning, international academic relations and the educational future of the country, it leaves any quantitative verification of its claims to interested quantitative researchers in the world.

Keywords: graphemes, phonics, reading, reading wars, reading theories, phonemic awareness

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Authors: Zhao Xinlei

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The outbreak of the Ukraine crisis has had an important impact on the global political and economic order, especially the global food crisis and energy crisis, thus aggravating social and political conflicts. At the same time, with the intensification of the Ukraine crisis, the United States and European countries have imposed severe economic sanctions on Russia to prevent and contain Russia's special military operations against Ukraine. The essence of the Ukraine crisis is a geopolitical conflict and competition between Russia and the United States. For a long time, the United States has always regarded Russia as a serious strategic crisis and challenge. Therefore, for the United States, the outbreak of the Ukraine crisis is an extremely important opportunity to condemn and stop Russia's actions from an international perspective. In this process, China plays a very special role. This special positioning is not only reflected in the long-term friendly relationship between China and Russia and mutual support and assistance on the international stage but also in the complex economic relationship and interdependence between China and the United States. Therefore, China has adopted a "hedging strategy" in dealing with the Ukrainian crisis, and the use of the hedging strategy not only plays a special role in safeguarding China's own security and interests but also because China can act as an intermediary to coordinate Russia and the United States to promote the resolution of the Ukrainian crisis in a peaceful manner.

Keywords: Ukraine crisis Russia-Ukraine conflict balanced strategy Sino-US competition

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Authors: Vivian Caroline Koerbel Dombrowski

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Armed conflicts have always meant the ultimate expression of power and at the same time, lack of understanding among nations. Cities were destroyed, people were killed, assets were devastated. But these are not only the loss of a war: the environmental damage comes to be considered immeasurable losses in the short, medium and long term. And this is because no nation wants to bear that cost. They invest in military equipment, training, technical equipment but the environmental account yet finds gaps in international law. Considering such a generalization in rights protection, many nations are at imminent danger in a conflict if the water will be used as a mass weapon, especially if we consider important rivers such as Jordan, Euphrates and Nile. The top three international documents were analyzed on the subject: the Stockholm Convention (1972), Additional Protocol I to the Geneva Convention (1977) and the Rome Statute (1998). Indeed, some references are researched in doctrine, especially scientific articles, to substantiate with consistent data about the extent of the damage, historical factors and decisions which have been successful. However, due to the lack of literature about this subject, the research tends to be exhaustive. From the study of the indicated material, it was noted that international law - humanitarian and environmental - calls in some of its instruments the environmental protection in war conflicts, but they are generic and vague rules that do not define exactly what is the environmental damage , nor sets standards for measure them. Taking into account the mains conflicts of the century XX: World War II, the Vietnam War and the Gulf War, one must realize that the environmental consequences were of great rides - never deactivated landmines, buried nuclear weapons, armaments and munitions destroyed in the soil, chemical weapons, not to mention the effects of some weapons when used (uranium, agent Orange, etc). Extending the search for more recent conflicts such as Afghanistan, it is proven that the effects on health of the civilian population were catastrophic: cancer, birth defects, and deformities in newborns. There are few reports of nations that, somehow, repaired the damage caused to the environment as a result of the conflict. In the pitch of contemporary conflicts, many nations fear that water resources are used as weapons of mass destruction, because once contaminated - directly or indirectly - can become a means of disguised genocide side effect of military objective. In conclusion, it appears that the main international treaties governing the subject mention the concern for environmental protection, however leave the normative specifications vacancies necessary to effectively there is a prevention of environmental damage in armed conflict and, should they occur, the repair of the same. Still, it appears that there is no protection mechanism to safeguard natural resources and avoid them to become a mass destruction weapon.

Keywords: armed conflicts, criminal liability, environmental damages, humanitarian law, mass weapon

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Authors: Nabila Farhin, Israt Jahan

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Despite the feminisation of the global health force, women mostly engage in nursing, midwifery and community health workers (HWs), and the posts like surgeons, doctors, and specialists are generally male-dominated. It is also prominent in Bangladesh, where female HWs witness systematic workplace inequalities, discrimination, and underpayment. The Covid-19 pandemic put unsurmountable pressure on HWs as they had to serve in high-risk workplaces as frontliners. The already disadvantaged female HWs shouldered the same burden, were overworked without adequate occupational health and safety measures (OSH) and risked their lives. Acknowledging their vulnerable workplace conditions, the World Health Organization (WHO) and International Labour Organization (ILO) circulated a few specialised guidelines amid the peril. Bangladesh tried to adhere to international guidelines while formulating pandemic management strategies. In reality, the already weak and understaffed health sector collapsed with the patient influx and many HWs got infected and died in the line of duty, exposing the high-risk nature of the work. Unfortunately, the gender-segregated data of infected HWs are absent. This qualitative research investigates whether the existing laws of Bangladesh are adequate in protecting female HWs as frontliners in high-risk workplaces during the Covid-19 pandemic. The paper first examines international labour laws safeguarding female frontline HWs. It also analyses the specialised Covid-19 pandemic guidelines protecting their interests. Finally, the research investigates the compliance of Bangladesh as per international legal guidance during the pandemic. In doing so, it explores the domestic laws, professional guidelines for HWs and pandemic response strategies. The paper critically examines the primary sources like international and national statutes, rules, regulations and guidelines. Secondary sources like authoritative journal articles, books and newspaper reports are contextually analysed in line with the objective of the paper. The definition of HW is ambiguous in the labour laws of Bangladesh. It leads to confusion regarding the extent of legal protection rendered to female HWs at private hospitals in high-risk situations. The labour laws are not applicable in Public hospitals, as the employees follow the public service rules. Unfortunately, the country has no specialised law to protect HWs in high-risk workplaces, and the professional guidelines for HWs also remain inadequate in this regard. Even though the pandemic management strategies highlight some protective measures in high-risk situations, they only deal with HWs who are pregnant or have underlying health issues. No specialised protective guidelines can be found for female HWs as frontliners. Therefore, the laws are insufficient and failed to render adequate legal protection to female frontline HWs during the pandemic. The country also lacks comprehensive health legislation and uniform institutional and professional guidelines, preventing them from accessing grievance mechanisms. Hence, the female HWs felt victimised while duty-bound to serve in high-risk workplaces without adequate safeguards. Bangladesh should clarify the definition of HWs and standardise the service rules for providing medical care in high-risk workplaces. The research also recommends adequate health legislation and specialised legal protection to safeguard female HWs in future emergencies.

Keywords: female health workers (HWs), high-risk workplaces, Covid-19 pandemic, Bangladesh

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Authors: John Cheferson R. De Belen, John Paul G. Elizares, Ronald John G. Raz, Janina Elyse A. Reyes, Charie G. Salengua, Aristotle L. Soriano

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Plastic is a type of synthetic or man-made polymer that can readily be molded into a variety of products. Its usage over the past century has enabled society to make huge technological advances. The workers of United Asia International Plastics Corporation (UAIPC), a plastic manufacturing company performs manual packaging which causes fatigue and stress on their arm, neck, and legs due to extended periods of standing and repetitive motions. With the use of the Fishbone Diagram, Five-Why Analysis, Rapid Entire Body Assessment (REBA), and Anthropometry, the stressful tasks and activities were identified and analyzed. Given the anthropometric measurements obtained from the workers, improved dimensions for the tables and chairs should be used and provide a new packaging machine. The validation of this proposal shall follow after its implementation. By eliminating fatigue during working hours in the production, the workers will be at ease at performing their work properly; productivity will increase that will lead to more profit. Further areas for study include measurement and comparison of the worker’s anthropometric measurement with the industry standard.

Keywords: anthropometry, fishbone diagram, five-why analysis, rapid entire body assessment

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Authors: Huei-Fu Lu

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Hosting international major sports events (MSEs) has become a globalized strategy for many countries. Most modern countries believe that MSEs can bring the hosting countries with substantial and considerable economic and non-economic benefits; so many cities also input a huge of resources to bid for hosting MSEs. Despite the growing importance of MSEs, limited longitudinal analysis has been carried out to understand and explain the long term economic effects of such events. This paper is to continue the focus of previous literature on the economic effects of hosting MSEs. The study periods are from 1950 to 2014 and the secondary macro-economic data are selected from the countries that have hosted the Asian Games and the Olympic Games (including summer and winter) to precede a longitudinal analysis. A comparison of the real economic growth rate, investment, employment and international trade of hosting countries and the duration of these economic effects are also explored and discussed. Based on the countries’ attributes and locating area, aiming to ascertain whether hosting MSEs is economically worthwhile and whether the economic effects from MSEs are realized as anticipated. The results indicate that hosting MSEs to create positive economic effects like GDP growth or long-term employment may be a myth even for developing countries. However, the empirical findings can provide the sport management or authority with longitudinal and comprehensive elaboration for biding or hosting MSEs in the future.

Keywords: Asian Games, economic effects, major sports events (MSEs), olympic games

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Authors: Nneka Evelyn Udeh

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Women’s economic participation and empowerment are fundamental to strengthening women’s rights and enabling women to have control over their lives and exert influence in the society. The economic empowerment of women is a prerequisite for sustainable development, pro-poor growth and the achievement of all the millennium development Goals (MDGs). For women to be in development they need to be empowered morally, socially, economically, and financially and this is why women in Udi Local Government Area of Nigeria meet every August, the eighth month of the year to discuss matters relating to the pursuit of women empowerment, community welfare, and national development. This exploratory study depicts how annual august meetings serve as a stimulator for female empowerment with a case study Udi Local Government area of Enugu state, Nigeria. The paper finds that ‘August Meeting’ is a regular annual occurrence in Udi Local Government Area, Enugu State, Nigeria particularly for married women and is designed to better the lot of women, the child, family, the church, and the Community. Through this forum, with its seminars and workshops, women have the opportunity to learn everything about womanhood and how to chart new courses of action and sources of empowerment. The gathering gives women the opportunity to be integrated into their community development projects, and having women as stakeholders and not mere observers helps guarantee a speedy and steady community and overall national development progress. Funds are raised for community development projects through annual dues, levies, donations, fines, sales, income from money-yielding ventures, endowment and investiture. Annual August meeting also known as ‘Mothers Summit’ is indeed a powerful stimulator for female empowerment. Support and invigoration of this women initiative is essential for sustainable emancipation of female gender, not just in Udi Local Government Area of Nigeria but globally.

Keywords: women empowerment, annual august meeting, Udi Lga, mothers' summit, stimulator, emancipation, sustainability, community welfare, national development, millennium development goal

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Authors: Haruna Seidu, Francis Wilson Owusu, Michael Mensah, Felix Boakye, James Korang, Safia Ibrahim

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Over the years, wooden furniture produced in Ghana had no means of testing their products against standards. It was therefore difficult for such furniture producers to know whether their products conform to international standards. The setting up of the ISO 17025 compliant laboratory has become a reference and accessing point for determining the quality of the furniture they produce. The objective of the study includes the determination of mechanical safety, durability, strength, and stability of wooden furniture produced in Ghana. Twelve wooden furniture manufacturers were randomly selected to design furniture (chairs and tables) for testing. 9 out of the 12 produced chairs, and three provided tables. Standard testing methods were used in this experiment, including GS EN 581-1, GS EN 581-2, and GS EN 581-3. The test results analysis indicates 55.6% of the chairs tested passed all applicable tests. 66.7% of tables tested passed all the applicable tests. The percentage pass and failure of the 12 furniture were 58.3% and 41.7% respectively. In conclusion, chair manufacturers had good designs that withstand the standard testing of strength and durability; most failures occurred largely as a result of poor stability designs adopted for the construction of the chairs and tables. It was observed that the manufacturers did not use the software in designing their furniture.

Keywords: durability, international standards, mechanical safety, wooden furniture design

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Authors: Miroslav Dumbrovsky

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The paper deals with positive impacts of land consolidation on decreasing soil degradation with the main emphasis on soil and water conservation in the landscape. The importance of land degradation is very high because of its impact on crop productivity and many other adverse effects. Soil degradation through soil erosion is causing losses in crop productivity and quality of the environment, through decreasing quality of soil and water (especially water resources). Negative effects of conventional farming practices are increased water erosion, as well as crusting and compaction of the topsoil and subsoil. Soil erosion caused by water destructs the soil’s structure, reduces crop productivity due to deterioration in soil physical and chemical properties such as infiltration rate, water holding capacity, loss of nutrients needed for crop production, and loss of soil carbon. Recently, a new process of complex land consolidation in the Czech Republic has provided a unique opportunity for improving the quality of the environment and sustainability of the crop production by means a better soil and water conservation. The present process of the complex land consolidation is not only a reallocation of plots, but this system consists of a new layout of plots within a certain territory, aimed at establishing the integrated land-use economic units, based on the needs of individual landowners and land users. On the other hand, the interests of the general public and the environmental protection have to be solved, too. From the general point of view, a large part of the Czech landscape shall be reconstructed in the course of complex land consolidation projects. These projects will be based on new integrated soil-economic units, spatially arranged in a designed multifunctional system of soil and water conservation measures, such as path network and a territorial system of ecological stability, according to structural changes in agriculture. This new approach will be the basis of a rational economic utilization of the region which will comply with the present ecological and aesthetic demands at present.

Keywords: soil degradation, land consolidation, soil erosion, soil conservation

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Authors: Miria Gambardella

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The influence of solidarity demonstrations towards the Zapatista National Liberation Army has been constantly present over the years, both locally and internationally, guaranteeing visibility to the cause, shaping the movement’s choices, and influencing its hopes of impact worldwide. Most of the coffee produced by the autonomous cooperatives from Chiapas is exported, therefore making coffee trade the main income from international solidarity networks. The question arises about the implications of the relations established between the communities in resistance in Southeastern Mexico and international solidarity movements, specifically on the strategies adopted to conciliate army's demands for autonomy and economic asymmetries between Zapatista cooperatives producing coffee and European collectives who hold purchasing power. In order to deepen the inquiry on those topics, a year-long multi-site investigation was carried out. The first six months of fieldwork were based in Barcelona, where Zapatista coffee was first traded in Spain and where one of the historical and most important European solidarity groups can be found. The last six months of fieldwork were carried out directly in Chiapas, in contact with coffee producers, Zapatista political authorities, international activists as well as vendors, and the rest of the network implicated in coffee production, roasting, and sale. The investigation was based on qualitative research methods, including participatory observation, focus groups, and semi-structured interviews. The analysis did not only focus on retracing the steps of the market chain as if it could be considered a linear and unilateral process, but it rather aimed at exploring actors’ reciprocal perceptions, roles, and dynamics of power. Demonstrations of solidarity and the money circulation they imply aim at changing the system in place and building alternatives, among other things, on the economic level. This work analyzes the formulation of discourse and the organization of solidarity activities that aim at building opportunities for action within a highly politicized economic sphere to which access must be regularly legitimized. The meaning conveyed by coffee is constructed on a symbolic level by the attribution of moral criteria to transactions. The latter participate in the construction of imaginaries that circulate through solidarity movements with the Zapatista rebellion. Commercial exchanges linked to solidarity networks turned out to represent much more than monetary transactions. The social, cultural, and political spheres are invested by ethics, which penetrates all aspects of militant action. It is at this level that the boundaries of different collective actors connect, contaminating each other: merely following the money flow would have been limiting in order to account for a reality within which imaginary is one of the main currencies. The notions of “trust”, “dignity” and “reciprocity” are repeatedly mobilized to negotiate discontinuous and multidirectional flows in the attempt to balance and justify commercial relations in a politicized context that characterizes its own identity through demonizing “market economy” and its dehumanizing powers.

Keywords: coffee trade, economic anthropology, international cooperation, Zapatista National Liberation Army

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Authors: Ruth Estrada Javier - Reyes

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The study assessed the status of HTM program of selected private higher education institutions for internationalization across the eleven regions of the country. The descriptive survey method of research was used in this study. A devised survey questionnaire was utilized to gather information about the status of Philippine Higher Education Institutions’ internationalization of hospitality and tourism management education programs. The respondents were 12 administrators, 17 deans and program heads, 104 faculty members and 860 HTM students. Frequency, percentage, mean, standard deviation, t-test and F-test were used to treat the data. The results of the study are as follows: HEIs’ HTM education had complied with the policies/standards of CHED as per CMO No. 30 S. 2006. The respondents of the HTM education program were qualified for internationalization as assessed both by administrators and faculty. The private HEIs are ready to apply for international certification of their HTM education programs. The curriculum of HTM education programs in private HEIs are enriched by internationalization requirements. The administrators and faculty of HTM education programs are qualified educators but have limited participation in collaborative international research and linkages. The HEIs are qualified to apply for the internationalization of the Hospitality and Tourism Management education program in preparation to the ASEAN 2015.

Keywords: status, Hospitality and Tourism Management Program, internationalization, Private Higher Education Institutions

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