Search results for: document relevance

Authors: Filiz Ersoz, Deniz Merdin, Taner Ersoz

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The objective of this study provides an insight into enterprises, who need to carry on their sustainability in harmony with the changing competition conditions, technology and laws, regarding the ISO 9001:2015. In the study, ISO 9001:2015, which is planned to be put in force and exists as a draft, was studied and its differences from the previous standard, ISO 9001:2008, were determined. To find out the differences, a survey was conducted among enterprises that implement a quality system. According to the findings obtained at the end of the study, it was observed that the enterprises attach importance to quality and follow the developments about quality management system, and they find the changes in the new draft document necessary.

Keywords: ISO 9001, quality, quality management system, quality revision

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Authors: Reza Morad Sahraei, Roghayeh Kazeminahad

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Surveying the structure of NP in Persian, this article tries to show that most of NP constituents are either independent of each other or they are dependent to Determiner Phrase (=DP). The writer follows a uniform minimal analysis to illustrate the structural position of relevant constituents of DP, including Possessive Phrase, Ezafat Phrase and Quantifier Phrase, under the tree diagram. The most important point of this article is the claim that NP is mostly one of the dependents of DP. Hence, the final section of the article deals with and analyzes the structure of DP in Persian. The DP analysis undertaken in this article has some advantages. It can explain the internal relevance of all DP constituents and provides them all a uniform analysis. Also, the semantic importance of Persian genitive marker and its role in parsing is borne out.

Keywords: determiner phrase (DP), ezafat phrase (Ezaf P), noun phrase(NP), possessive phrase (PossP), quantifier phrase (QP)

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Authors: Ivan Stanev, Maria Koleva

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A common platform for automated programming (CPAP) is defined in details. Two versions of CPAP are described: Cloud-based (including the set of components for classic programming, and the set of components for combined programming) and KBASE based (including the set of components for automated programming, and the set of components for ontology programming). Four KBASE products (module for automated programming of robots, intelligent product manual, intelligent document display, and intelligent form generator) are analyzed and CPAP contributions to automated programming are presented.

Keywords: automated programming, cloud computing, knowledge based software engineering, service oriented architecture

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Authors: Aitana Alonso-Nogueira, Helia Estévez-Fernández, Isaías García

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This paper presents an approach to reduce some of its current flaws in the requirements phase inside the software development process. It takes the software requirements of an application, makes a conceptual modeling about it and formalizes it within JSON documents. This formal model is lodged in a NoSQL database which is document-oriented, that is, MongoDB, because of its advantages in flexibility and efficiency. In addition, this paper underlines the contributions of the detailed approach and shows some applications and benefits for the future work in the field of automatic code generation using model-driven engineering tools.

Keywords: conceptual modelling, JSON, NoSQL databases, requirements engineering, software development

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Authors: M. Ismail, E. Grifell-Tatjé, A. Paz

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A significant discussion on the topic of blockchain as a solution to the issues of intellectual property highlights the relevance that this topic holds. Some experts label this technology as destructive since it holds immense potential to change course of traditional practices. The extent and areas to which this technology can be of use are still being researched. This paper provides an in-depth review on the intellectual property and blockchain technology. Further it explores what makes blockchain suitable for intellectual property, the practical solutions available and the support different governments are offering. This paper further studies the framework of universities in context of its outputs and how can they be streamlined using blockchain technology. The paper concludes by discussing some limitations and future research question.

Keywords: blockchain, decentralization, open innovation, intellectual property, patents, university-industry relationship

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Authors: Prasita Sooksamran, Wareerat Kaewurai

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STEM is an integrated teaching approach promoted by the Ministry of Education in Thailand. STEM Education is an integrated approach to teaching Science, Technology, Engineering, and Mathematics. It has been questioned by Thai teachers on the grounds of how to integrate STEM into the classroom. Therefore, the main objective of this study is to develop a science instructional model based on the STEM approach to enhance scientific mind and problem-solving skills for primary students. This study is participatory action research, and follows the following steps: 1) develop a model 2) seek the advice of experts regarding the teaching model. Developing the instructional model began with the collection and synthesis of information from relevant documents, related research and other sources in order to create prototype instructional model. 2) The examination of the validity and relevance of instructional model by a panel of nine experts. The findings were as follows: 1. The developed instructional model comprised of principles, objective, content, operational procedures and learning evaluation. There were 4 principles: 1) Learning based on the natural curiosity of primary school level children leading to knowledge inquiry, understanding and knowledge construction, 2) Learning based on the interrelation between people and environment, 3) Learning that is based on concrete learning experiences, exploration and the seeking of knowledge, 4) Learning based on the self-construction of knowledge, creativity, innovation and 5) relating their findings to real life and the solving of real-life problems. The objective of this construction model is to enhance scientific mind and problem-solving skills. Children will be evaluated according to their achievements. Lesson content is based on science as a core subject which is integrated with technology and mathematics at grade 6 level according to The Basic Education Core Curriculum 2008 guidelines. The operational procedures consisted of 6 steps: 1) Curiosity 2) Collection of data 3) Collaborative planning 4) Creativity and Innovation 5) Criticism and 6) Communication and Service. The learning evaluation is an authentic assessment based on continuous evaluation of all the material taught. 2. The experts agreed that the Science Instructional Model based on the STEM Education Approach had an excellent level of validity and relevance (4.67 S.D. 0.50).

Keywords: instructional model, STEM education, scientific mind, problem solving

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Authors: S. Tehsin, S. Kausar

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The ultimate aim of machine intelligence is to explore and materialize the human capabilities, one of which is the ability to detect various text objects within one or more images displayed on any canvas including prints, videos or electronic displays. Multimedia data has increased rapidly in past years. Textual information present in multimedia contains important information about the image/video content. However, it needs to technologically testify the commonly used human intelligence of detecting and differentiating the text within an image, for computers. Hence in this paper feature set based on anatomical study of human text detection system is proposed. Subsequent examination bears testimony to the fact that the features extracted proved instrumental to text detection.

Keywords: biologically inspired vision, content based retrieval, document analysis, text extraction

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Authors: Rebecca Angeles

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This qualitative case study seeks to understand and explain the deployment of radio frequency identification (RFID) systems in two countries (i.e. in Taiwan for the adoption of electric scooters and in Finland for supporting glass bottle recycling) using the 'Technology-Organization-Environment' theoretical framework. This study also seeks to highlight the relevance and importance of pursuing environmental sustainability in firms and in society in general due to the social urgency of the issues involved.

Keywords: environmental sustainability, radio frequency identification, technology-organization-environment framework, RFID system implementation, case study, content analysis

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Authors: Mazhar Hamayun

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Organizations need to take a holistic approach to their Zero Trust strategic and tactical security needs. This includes using a framework-agnostic model that will ensure all enterprise resources are being accessed securely, regardless of their location. Such can be achieved through the implementation of a security posture, monitoring the posture, and adjusting the posture through the Identify, Detect, Protect, Respond, and Recover Methods, The target audience of this document includes those involved in the management and operational functions of risk, information security, and information technology. This audience consists of the chief information security officer, chief information officer, chief technology officer, and those leading digital transformation initiatives where Zero Trust methods can help protect an organization’s data assets.

Keywords: ZTNA, zerotrust architecture, microsegmentation, NIST SP 800-207

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Authors: Peter Clutterbuck, Terry Rowlands, Owen Seamons

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In this paper we describe one critical research program within a complex, ongoing multi-year project (2010 to 2014 inclusive) with the overall goal to improve the learning outcomes for first year undergraduate commerce/business students within an Information Systems (IS) subject with very large enrolment. The single research program described in this paper is the analysis of student attitudes and decision making in relation to the availability of formative assessment feedback via Web-based real time conferencing and document exchange software (Adobe Connect). The formative assessment feedback between teaching staff and students is in respect of an authentic problem-based, team-completed assignment. The analysis of student attitudes and decision making is investigated via both qualitative (firstly) and quantitative (secondly) application of the Theory of Planned Behavior (TPB) with a two statistically-significant and separate trial samples of the enrolled students. The initial qualitative TPB investigation revealed that perceived self-efficacy, improved time-management, and lecturer-student relationship building were the major factors in shaping an overall favorable student attitude to online feedback, whilst some students expressed valid concerns with perceived control limitations identified within the online feedback protocols. The subsequent quantitative TPB investigation then confirmed that attitude towards usage, subjective norms surrounding usage, and perceived behavioral control of usage were all significant in shaping student intention to use the online feedback protocol, with these three variables explaining 63 percent of the variance in the behavioral intention to use the online feedback protocol. The identification in this research of perceived behavioral control as a significant determinant in student usage of a specific technology component within a virtual learning environment (VLE) suggests that VLEs could now be viewed not as a single, atomic entity, but as a spectrum of technology offerings ranging from the mature and simple (e.g., email, Web downloads) to the cutting-edge and challenging (e.g., Web conferencing and real-time document exchange). That is, that all VLEs should not be considered the same. The results of this research suggest that tertiary students have the technological sophistication to assess a VLE in this more selective manner.

Keywords: formative assessment feedback, virtual learning environment, theory of planned behavior, perceived behavioral control

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Authors: Sourabh Yaduvanshi, Varsha Namdeo, Namrata Yaduvanshi

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This study delves into the design and development intricacies of crafting detailed 2D bar charts via d3.js, recognizing its limitations in generating 3D visuals within the Document Object Model (DOM). The study combines three.js with d3.js, facilitating a smooth evolution from 2D to immersive 3D representations. This fusion epitomizes the synergy between front-end technologies, expanding horizons in data visualization. Beyond technical expertise, it symbolizes a creative convergence, pushing boundaries in visual representation. The abstract illuminates methodologies, unraveling the intricate integration of this fusion and guiding enthusiasts. It narrates a compelling story of transcending 2D constraints, propelling data visualization into captivating three-dimensional realms, and igniting creativity in front-end visualization endeavors.

Keywords: design, development, front-end technologies, visualization

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Authors: Gergana Nenova

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The persistence of gender arrangements in childcare has been well-documented and theorized, but we know little on how they have been represented in Web 2.0. by the social actors themselves. This paper relies on Goffman’s concept of role distance to explore the online self-representations of mothers as a group and thus the complicated relationship between gender and parenthood. The object of research is a popular Bulgarian weblog dedicated to motherhood, and its content has been analyzed through content analysis. The results demonstrate that the concept of role distance can be successfully used to illuminate the ways the gendered expectations and norms of parenting are being questioned online. The research contributes both to the understanding of the relevance of the concept of role distance in explaining gender relations and of its increasing importance in Web 2.0.

Keywords: gender, parenthood, role distance, Web 2.0

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Authors: Laura Victoria Vigoya Morales, David Rolando Suarez Mora

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The problem of detecting enterococcus faecalis is receiving considerable attention with the new cases of beachgoers infected with the bacteria, which can be found in fecal matter. The process detection of this kind of bacteria would be taking a long time, which waste time and money as a result of closing recreation place, like beach or pools. Hence, new methods for automating the process of detecting and recognition of this bacteria has become in a challenge. This article describes a novel approach to detect the enterococcus faecalis bacteria in water by using an octave algorithm, which embody a network neural. This document shows result of performance, quality and integrity of the algorithm.

Keywords: Enterococcus faecalis, image treatment, octave and network neuronal

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Authors: Moustafa Ali

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The aim of this paper is to discuss and question some of the widely accepted concepts within the conceptual framework of gender from terminological, scientific, and Muslim cultural perspectives, and to introduce a new definition and a model of gender in the Arab and Muslim societies. This paper, therefore, uses a generic methodology and document analysis and comes in three sections and a conclusion. The first section discusses some of the terminological issues in the conceptual framework of gender. The second section highlights scientific issues, introduces a definition and a model of gender, whereas the third section offers Muslim cultural perspectives on some issues related to gender in the Muslim world. The paper, then, concludes with findings and recommendations reached so far.

Keywords: gender definition, gender equalities, sex-gender separability, fairness-based model of gender

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Authors: William Clavijo, Edmar Almeida

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The article analyzes the importance of Venezuela in the US geopolitics of oil considering the new oil landscape. To this end, the importance of oil in the geopolitics of the United States is discussed from the perspective of energy security as well as considering a broader view of national security. Based on this discussion, the relevance of Venezuelan oil reserves on US geopolitical agenda is analyzed. Among the results, the article shows that the transformations in the supply structure of the international oil market during the last decade have allowed the United States to achieve greater levels of independence from oil imports from other producing countries. This new reality has profoundly changed the US interest in Venezuelan oil to a broader subject that involves sensitive issues of its national security agenda.

Keywords: oil geopolitics, Venezuela, United States, energy security, national security

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Authors: Jihane Saad, Thomas Lendormi, Caroline Le Marechal, Anne-marie Pourcher, Céline Druilhe, Jean-louis Lanoiselle

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Agricultural anaerobic digestion consists in the conversion of animal slurry and manure into biogas and digestate. They need, however, to be treated at 70 ºC during 60 min before anaerobic digestion according to the European regulation (EC n°1069/2009 & EU n°142/2011). The impact of such heat treatment on the outcome of bacteria has been poorly studied up to now. Moreover, a recent study¹ has shown that enterococci and clostridia are still detected despite the application of such thermal treatment, questioning the relevance of this approach for the hygienisation of digestate. The aim of this study is to establish the heat inactivation kinetics of two species of enterococci (Enterococcus faecalis and Enterococcus faecium) and two species of clostridia (Clostridioides difficile and Clostridium novyi as a non-toxic model for Clostridium botulinum of group III). A pure culture of each strain was prepared in a specific sterile medium at concentration of 10⁴ – 10⁷ MPN / mL (Most Probable number), depending on the bacterial species. Bacterial suspensions were then filled in sterilized capillary tubes and placed in a water or oil bath at desired temperature for a specific period of time. Each bacterial suspension was enumerated using a MPN approach, and tests were repeated three times for each temperature/time couple. The inactivation kinetics of the four indicator bacteria is described using the Weibull model and the classical Bigelow model of first-order kinetics. The Weibull model takes biological variation, with respect to thermal inactivation, into account and is basically a statistical model of distribution of inactivation times as the classical first-order approach is a special case of the Weibull model. The heat treatment at 70 ºC / 60 min contributes to a reduction greater than 5 log10 for E. faecium and E. faecalis. However, it results only in a reduction of about 0.7 log10 for C. difficile and an increase of 0.5 log10 for C. novyi. Application of treatments at higher temperatures is required to reach a reduction greater or equal to 3 log10 for C. novyi (such as 30 min / 100 ºC, 13 min / 105 ºC, 3 min / 110 ºC, and 1 min / 115 ºC), raising the question of the relevance of the application of heat treatment at 70 ºC / 60 min for these spore-forming bacteria. To conclude, the heat treatment (70 ºC / 60 min) defined by the European regulation is sufficient to inactivate non-sporulating bacteria. Higher temperatures (> 100 ºC) are required as far as spore-forming bacteria concerns to reach a 3 log10 reduction (sporicidal activity).

Keywords: heat treatment, enterococci, clostridia, inactivation kinetics

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Authors: Arjun S.

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This study examines the impact of corporate governance on financial performance of Indian banks during five years (from 2010 to 2015). Based on 218 observations, a quantitative method of data analysis was employed to investigate the relevance of corporate governance mechanisms. The first finding reveals a significant and negative impact of board size on the performance of Indian banks. The research also finds a significant and negative relationship between CEO duality and bank performance. Finally, the correlation results reveal that there is a significant and negative correlation of Bank size and bank performance.

Keywords: Indian banks, financial performance, corporate governance, banksize

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Authors: Mohamed Zaher Bouaziz

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Our study examines the Ohlson Model, which links a company's market value to its equity and net earnings, in the context of the evolution of the Canadian accounting model, characterized by more extensive use of fair value and a broader measure of performance after IFRS adoption. Our hypothesis is that if equity is reported at its fair value, this valuation is closely linked to market capitalization, so the weight of earnings weakens or even disappears in the Ohlson Model. Drawing on Canada's adoption of the International Financial Reporting Standards (IFRS), our results support our hypothesis that equity appears to include most of the relevant information for investors, while earnings have become less important. However, the predictive power of earnings does not disappear.

Keywords: fair value accounting, Ohlson model, IFRS adoption, value-relevance of equity and earnings

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Authors: Taissir Fekih Romdhane

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This paper proposes a mobile web application named Pharmacy-Station that sells medicines and permits user to search for medications based on their symptoms, making it is easy to locate a specific drug online without the need to visit a pharmacy where it may be out of stock. This application is developed using the jQuery Mobile framework, which uses many web technologies and languages such as HTML5, PHP, JavaScript and CSS3. To test the proposed application, we used data from popular pharmacies in Saudi Arabia that included important information such as location, contact, and medicines in stock, etc. This document describes the different steps followed to create the Pharmacy-Station application along with screenshots. Finally, based on the results, the paper concludes with recommendations and further works planned to improve the Pharmacy-Station mobile application.

Keywords: pharmacy, mobile application, jquery mobile framework, search, medicine

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Authors: Jesus David Argueta Moreno, Justa Rufina Martel, Edith Gabriela Carrasco

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The Central American Coffee small, medium, and large corporations search for excellence, sustainability, and continuous improvement, triggers in a still unknown scale the Local expansion, crusading, and franchising strategies towards a more suitable commercial opportunity, where the dynamics of the Central American business displacement can be explained through the markets permeability traits. By considering the previously mentioned, the present study aims to evaluate the franchising potentialities offered by Central American Coffee business scenario, in order to explain dynamics of the business demography phenomena and its relevance on the Central American competitiveness landscape.

Keywords: competitiveness, franchising, business demography, Central American Coffee

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Authors: Adil Al-Rammahi

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Image or document encryption is needed through e- government data base. Really in this paper we introduce two matrices images, one is the public, and the second is the secret (original). The analyses of each matrix is achieved using the transformation of singular values decomposition. So each matrix is transformed or analyzed to three matrices say row orthogonal basis, column orthogonal basis, and spectral diagonal basis. Product of the two row basis is calculated. Similarly the product of the two column basis is achieved. Finally we transform or save the files of public, row product and column product. In decryption stage, the original image is deduced by mutual method of the three public files.

Keywords: image cryptography, singular values decomposition

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Authors: Anjali Sadanand, R. V. Nagarajan

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Architecture morphs with advances in technology and the roof, wall, and floor as basic elements of a building, follow in redefining themselves over time. Their contribution is bound by time and held by design principles that deal with function, sturdiness, and beauty. Architecture engages with people to give joy through its form, material, design structure, and spatial qualities. This paper attempts to re-interpret John Ruskin’s “Seven lamps of Architecture” in the context of the architecture of the modern and present period. The paper focuses on the “wall” as an element of study in this context. Four of Ruskin’s seven lamps will be discussed, namely beauty, truth, life, and memory, through examples of architecture ranging from modernism to contemporary architecture of today. The study will focus on the relevance of Ruskin’s principles to the “wall” in specific, in buildings of different materials and over a range of typologies from all parts of the world. Two examples will be analyzed for each lamp. It will be shown that in each case, there is relevance to the significance of Ruskin’s lamps in modern and contemporary architecture. Nature to which Ruskin alludes to for his lamp of “beauty” is found in the different expressions of interpretation used by Corbusier in his Villa Stein façade based on proportion found in nature and in the direct expression of Toyo Ito in his translation of an understanding of the structure of trees into his façade design of the showroom for a Japanese bag boutique. “Truth” is shown in Mies van der Rohe’s Crown Hall building with its clarity of material and structure and Studio Mumbai’s Palmyra House, which celebrates the use of natural materials and local craftsmanship. “Life” is reviewed with a sustainable house in Kerala by Ashrams Ravi and Alvar Aalto’s summer house, which illustrate walls as repositories of intellectual thought and craft. “Memory” is discussed with Charles Correa’s Jawahar Kala Kendra and Venturi’s Vana Venturi house and discloses facades as text in the context of its materiality and iconography. Beauty is reviewed in Villa Stein and Toyo Ito’s Branded Retail building in Tokyo. The paper thus concludes that Ruskin’s Lamps can be interpreted in today’s context and add richness to meaning to the understanding of architecture.

Keywords: beauty, design, facade, modernism

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Authors: Mario Kubek, Herwig Unger

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Centroid terms are single words that semantically and topically characterise text documents and so may serve as their very compact representation in automatic text processing. In the present paper, centroids are used to measure the relevance of text documents with respect to a given search query. Thus, a new graphbased paradigm for searching texts in large corpora is proposed and evaluated against keyword-based methods. The first, promising experimental results demonstrate the usefulness of the centroid-based search procedure. It is shown that especially the routing of search queries in interactive and decentralised search systems can be greatly improved by applying this approach. A detailed discussion on further fields of its application completes this contribution.

Keywords: search algorithm, centroid, query, keyword, co-occurrence, categorisation

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Authors: Avigail Moor, Michal Otmazgin, Hagar Tsiddon, Avivit Mahazri

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The goal of the present study was to refine sexual assault therapy through the examination of the level of agreement between survivor and therapist assessments of key recovery-promoting therapeutic interventions. This is the first study to explore the level of agreement between those who partake in the treatment process from either position. Semi structured interviews were conducted in this qualitative study with 10 survivors and 10 experienced therapists. The results document considerable concurrence between them regarding relational and trauma processing treatment components alike. Together, these reports outline key effective interventions, both common and specific in nature, concomitantly supported by both groups.

Keywords: sexual assault, rape treatment, therapist training, psychotherapy

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Authors: Vo Ngoc Phu, Phan Thi Tuoi

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We have explored different methods of improving the accuracy of sentiment classification. The sentiment orientation of a document can be positive (+), negative (-), or neutral (0). We combine five dictionaries from [2, 3, 4, 5, 6] into the new one with 21137 entries. The new dictionary has many verbs, adverbs, phrases and idioms, that are not in five ones before. The paper shows that our proposed method based on the combination of Term-Counting method and Enhanced Contextual Valence Shifters method has improved the accuracy of sentiment classification. The combined method has accuracy 68.984% on the testing dataset, and 69.224% on the training dataset. All of these methods are implemented to classify the reviews based on our new dictionary and the Internet Movie data set.

Keywords: sentiment classification, sentiment orientation, valence shifters, contextual, valence shifters, term counting

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Authors: Shadan Dwairi

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Defining proper requirements is one of the key factors for a successful construction projects. Although there have been many attempts put forward in assist in identifying requirements, but still this area is under developed. In Buildings Information Modelling (BIM) projects. The Employer Information Requirements (EIR) is the fundamental requirements document and a necessary ingredient in achieving a successful BIM project. The provision on full and clear EIR is essential to achieving BIM Level-2. As Defined by PAS 1192-2, EIR is a “pre-tender document that sets out the information to be delivered and the standards and processes to be adopted by the supplier as part of the project delivery process”. It also notes that “EIR should be incorporated into tender documentation to enable suppliers to produce an initial BIM Execution Plan (BEP)”. The importance of effective definition of EIR lies in its contribution to a better productivity during the construction process in terms of cost and time, in addition to improving the quality of the built asset. Proper and clear information is a key aspect of the EIR, in terms of the information it contains and more importantly the information the client receives at the end of the project that will enable the effective management and operation of the asset, where typically about 60%-80% of the cost is spent. This paper reports on the research done in developing the Ontology-based tool for Employer Information Requirements (OntEIR). OntEIR has proven the ability to produce a full and complete set of EIRs, which ensures that the clients’ information needs for the final model delivered by BIM is clearly defined from the beginning of the process. It also reports on the work being done into transforming OntEIR into a smart tool for Defining Employer Information Requirements (smartEIR). smartEIR transforms the OntEIR tool into enabling it to develop custom EIR- tailored for the: Project Type, Project Requirements, and the Client Capabilities. The initial idea behind smartEIR is moving away from the notion “One EIR fits All”. smartEIR utilizes the links made in OntEIR and creating a 3D matrix that transforms it into a smart tool. The OntEIR tool is based on the OntEIR framework that utilizes both Ontology and the Decomposition of Goals to elicit and extract the complete set of requirements needed for a full and comprehensive EIR. A new ctaegorisation system for requirements is also introduced in the framework and tool, which facilitates the understanding and enhances the clarification of the requirements especially for novice clients. Findings of the evaluation of the tool that was done with experts in the industry, showed that the OntEIR tool contributes towards effective and efficient development of EIRs that provide a better understanding of the information requirements as requested by BIM, and support the production of a complete BIM Execution Plan (BEP) and a Master Information Delivery Plan (MIDP).

Keywords: building information modelling, employer information requirements, ontology, web-based, tool

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Authors: Michele Charpentier

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This article examines the experiences of aging of older immigrant women. The data are based on qualitative research that was conducted in Quebec/Canada with 83 elderly women from different ethno-cultural backgrounds (Arab, African, Haitian, Japanese, Chinese, Portuguese, Romanian, etc.). The results on how such immigrant women deal with material conditions of existence such as deskilling, aging alone, being more economically independent and the combined effects of liberation from social and family norms associated with age and gender in the light of the migration route, will be presented. For the majority, migration opened up possibilities for personal development and self-affirmation. The findings demonstrated the relevance of the intersectional approach in understanding the complexity and social conditionings of women’s experiences of aging.

Keywords: older immigrant women, qualitative research, experiences of aging, intersectional approach

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Authors: Nawaporn Thongnut

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The objective was to study the process and how to prepare the accounting of the Thai temples and to study the performance and quality in the accounting preparation of the temples in accordance with the regulation. The population was the accountants and individuals involved in the accounting preparation of 17 temples in the suburban Bangkok. The measurement used in this study was questionnaire. The statistics used in the analysis are the descriptive statistic. The data was presented in the form of percentage tables to describe the data on the demographic characteristics. The study found that temple wardens were responsible for the accounting and reporting of the temples. Abbots were to check the accuracy of the accounts in the monasteries. Mostly, there was no account auditing of the monasteries from the outside. The practice when receiving income for most of the monasteries had been keeping financial document in an orderly manner.

Keywords: corporate social responsibility, creating shared value, management accountant’s roles, stock exchange of Thailand

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Authors: Anette Alén

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Intellectual property (IP) regimes have traditionally been designed to integrate various conflicting elements stemming from private entitlement and the public good. In IP laws and regulations, this design takes the form of specific uses of protected subject-matter without the right-holder’s consent, or exhaustion of exclusive rights upon market release, and the like. More recently, the pursuit of ‘balance’ has gained ground in the conceptualization of these conflicting elements both in terms of IP law and related policy. This can be seen, for example, in European Union (EU) copyright regime, where ‘balance’ has become a key element in argumentation, backed up by fundamental rights reasoning. This development also entails an ever-expanding dialogue between the IP regime and the constitutional safeguards for property, free speech, and privacy, among others. This study analyses the concept of ‘balance’ in EU copyright law: the research task is to examine the contents of the concept of ‘balance’ and the way it is operationalized and pursued, thereby producing new knowledge on the role and manifestations of ‘balance’ in recent copyright case law and regulatory instruments in the EU. The study discusses two particular pieces of legislation, the EU Digital Single Market (DSM) Copyright Directive (EU) 2019/790 and the finalized EU Artificial Intelligence (AI) Act, including some of the key preparatory materials, as well as EU Court of Justice (CJEU) case law pertaining to copyright in the digital era. The material is examined by means of document analysis, mapping the ways ‘balance’ is approached and conceptualized in the documents. Similarly, the interaction of fundamental rights as part of the balancing act is also analyzed. Doctrinal study of law is also employed in the analysis of legal sources. This study suggests that the pursuit of balance is, for its part, conducive to new battles, largely due to the advancement of digitalization and more recent developments in artificial intelligence. Indeed, the ‘balancing act’ rather presents itself as a way to bypass or even solidify some of the conflicting interests in a complex global digital economy. Indeed, such a conceptualization, especially when accompanied by non-critical or strategically driven fundamental rights argumentation, runs counter to the genuine acknowledgment of new types of conflicting interests in the copyright regime. Therefore, a more radical approach, including critical analysis of the normative basis and fundamental rights implications of the concept of ‘balance’, is required to readjust copyright law and regulations for the digital era. Notwithstanding the focus on executing the study in the context of the EU copyright regime, the results bear wider significance for the digital economy, especially due to the platform liability regime in the DSM Directive and with the AI Act including objectives of a ‘level playing field’ whereby compliance with EU copyright rules seems to be expected among system providers.

Keywords: balance, copyright, fundamental rights, platform liability, artificial intelligence

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Authors: Kever Bruno Paradelo Gomes, Rosana Carvalho Cristo Martins

Abstract:

Payment for Environmental Services (PSA) has been a strategy used since the late 1990s by Latin American countries to finance environmental conservation. Payment for Environmental Services has been absorbing a growing amount of time in the discussions around environmentally sustainable development strategies in the world. In Brazil, this theme has permeated the discussions since the publication of the new Forest Code. The objective of this work was to verify the perception of the resident farmers in the region of Ponte Alta, Gama, Federal District, Brazil, on environmental legislation and Payments for Environmental Services. The work was carried out in 99 rural properties of the family farmers of the Rural Nucleus Ponte Alta, Administrative Region of Gama, in the city of Brasília, Federal District, Brazil. The present research is characterized methodologically as a quantitative, exploratory, and descriptive nature. The data treatment was performed through descriptive statistical analysis and hypothesis testing. The perceptions about environmental legislation in the rural area of Ponte Alta, Gama, DF respondents were positive. Although most of the family farmers interviewed have some knowledge about environmental legislation, it is perceived that in practice, the environmental adequacy of property is ineffective given the current situation of sustainable rural development; there is an abyss between what is envisaged by legislation and reality in the field. Thus, as in the reports of other researchers, it is verified that the majority of respondents are not aware of PSA (62.62%). Among those interviewed who were aware of the subject, two learned through the course, three through the university, two through TV and five through other people. The planting of native forest species on the rural property was the most informed practice by farmers if they received some Environmental Service Payment (PSA). Reflections on the environment allow us to infer that the effectiveness and fulfillment of the incentives and rewards in the scope of public policies to encourage the maintenance of environmental services, already existing in all spheres of government, are of great relevance to the process of environmental sustainability of rural properties. The relevance of the present research is an important tool to promote the discussion and formulation of public policies focused on sustainable rural development, especially on payments for environmental services; it is a space of great interest for the strengthening of the social group dedicated to production. Public policies that are efficient and accessible to the small rural producers become decisive elements for the promotion of changes in behavior in the field, be it economic, social, or environmental.

Keywords: forest code, public policy, rural development, sustainable agriculture

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