Search results for: regulatory focus theory

Authors: Kisno Umbar

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Arabic grammar (nahwu) is one of the most important disciplines to learn about the Islamic literature (kitab al-turats). In the last century, learning Arabic grammar was difficult for both the Arabian or non-Arabian native. Most of the traditional nahwu scholars viewed that the theory of amil is a major problem. The views had influenced large number of modern nahwu scholars, and some of them refuse the theory of amil to simplify Arabic grammar to make it easier. The aim of the study is to compare many views of the modern nahwu scholars about the theory of amil including their reasons. In addition, the study is to reveal whether they follow classic scholars or give a view. The author uses literature study approach to get data of modern nahwu scholars from their books as a primary resource. As a secondary resource, the author uses the updated relevant researches from journals about the theory of amil. Besides, the author put on several resources from the traditional nahwu scholars to compare the views. The analysis showed the contrasting views about the theory of amil. Most of the scholars refuse the amil because it isn’t originally derived from Arabic tradition, but it is influenced by Aristotelian philosophy. The others persistently use the amil inasmuch as it is one of the characteristics that differ Arabic language and other languages.

Keywords: Arabic grammar, Amil, Arabic tradition, Aristotelian philosophy

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Authors: Farhan Alam Farhan Alam, Fatah Nugroho, Setyawan Wahyu Pradana

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Tan Malaka was a great Indonesian Marxism thinker. His idea of Marxism give encouragement to the struggle for Indonesian independence. Furthermore, it refers to what Marx said as the flexibility of a Marxist. Tan Malaka developed the Marxist theory against what have already existed so that Marxism can be harmonized and compatible with the context of Indonesia. For example, Tan Malaka initiated the cooperation between the Marxist movement and Pan-Islamism. The collaboration of Islam with Marxism which is so contradictive at that time was seen by Tan Malaka as a necessity in order to against capitalism. By using study literature and historiography methods, this paper attempts to analyze the application of the Marxism theory in the Tan Malaka’s perspective in Indonesia today in order to counter capitalism currently. His perspective combines Marxism with Islam as a solid collaboration of ideology.

Keywords: Indonesia, Marxism, Islam, Marxist theory, Tan Malaka

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Authors: Desmond Agbolade Ademola

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This work aimed to introduce a theory, called Guided Energy Theory of a particle that answered questions that arise from quantum foundation, quantum mechanics theory, and interpretation such as: what is nature of wavefunction? Is mathematical formalism of wavefunction correct? Does wavefunction collapse during measurement? Do quantum physical entanglement and many world interpretations really exist? In addition, is there uncertainty in the physical reality of our nature as being concluded in the Quantum theory? We have been able to show by the fundamental analysis presented in this work that the way quantum mechanics theory, and interpretation describes nature is not correlated with physical reality. Because, we discovered amongst others that, (1) Guided energy theory of a particle fundamentally provides complete physical observable series of quantized measurement of a particle momentum, force, energy e.t.c. in a given distance and time.In contrast, quantum mechanics wavefunction describes that nature has inherited probabilistic and indeterministic physical quantities, resulting in unobservable physical quantities that lead to many worldinterpretation.(2) Guided energy theory of a particle fundamentally predicts that it is mathematically possible to determine precise quantized measurementof position and momentum of a particle simultaneously. Because, there is no uncertainty in nature; nature however naturally guides itself against uncertainty. Contrary to the conclusion in quantum mechanics theory that, it is mathematically impossible to determine the position and the momentum of a particle simultaneously. Furthermore, we have been able to show by this theory that, it is mathematically possible to determine quantized measurement of force acting on a particle simultaneously, which is not possible on the premise of quantum mechanics theory. (3) It is evidently shown by our theory that, guided energy does not collapse, only describes the lopsided nature of a particle behavior in motion. This pretty offers us insight on gradual process of engagement - convergence and disengagement – divergence of guided energy holders which further highlight the picture how wave – like behavior return to particle-like behavior and how particle – like behavior return to wave – like behavior respectively. This further proves that the particles’ behavior in motion is oscillatory in nature. The mathematical formalism of Guided energy theory shows that nature is certainty whereas the mathematical formalism of Quantum mechanics theory shows that nature is absolutely probabilistics. In addition, the nature of wavefunction is the guided energy of the wave. In conclusion, the fundamental mathematical formalism of Quantum mechanics theory is wrong.

Keywords: momentum, physical entanglement, wavefunction, uncertainty

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Authors: J. L. Oliver, T. Agryzkov, L. Tortosa, J. Vicent, J. Santacruz

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This paper aims to demonstrate how the use of Network Theory can be applied to a very interesting and complex urban situation: The parts of a city which may have some patrimonial value, but because of their lack of relevant architectural elements, they are not considered to be historic in a conventional sense. In this paper, we use the suburb of La Villaflora in the city of Quito, Ecuador as our case study. We first propose a system of indicators as a tool to characterize and quantify the historic value of a geographic area. Then, we apply these indicators to the suburb of La Villaflora and use Network Theory to understand and propose actions.

Keywords: graphs, mathematics, networks, urban studies

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Authors: Ezra Kavana

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This article analyses the role those East African countries play in enforcing crude oil pipeline regulations. The paper finds that countries are more likely to have responsibility for enforcing these regulations if they have larger networks of gathering and transmission lines and if their citizens are more liberal and more pro-environment., Pipeline operations, transportation costs, new pipeline construction, and environmental effects are all heavily controlled. All facets of pipeline systems and the facilities connected to them are governed by statutory bodies. In order to support the project manager on such new pipeline projects, companies building and running these pipelines typically include personnel and consultants who specialize in these permitting processes. The primary permissions that can be necessary for pipelines carrying different commodities are mentioned in this paper. National, regional, and local municipalities each have their own permits. Through their right-of-way group, the contractor's project compliance leadership is typically directly responsible for obtaining those permits, which are typically obtained through government agencies. The whole list of local permits needed for a planned pipeline can only be found after a careful field investigation. A country's government regulates pipelines that are entirely within its borders. With a few exceptions, state regulations governing ratemaking and safety have been enacted to be consistent with regulatory requirements. Countries that produce a lot of energy are typically more involved in regulating pipelines than countries that produce little to no energy. To identify the proper regulatory authority, it is important to research the several government agencies that regulate pipeline transportation. Additionally, it's crucial that the scope determination of a planned project engage with a various external professional with experience in linear facilities or the company's pipeline construction and environmental professional to identify and obtain any necessary design clearances, permits, or approvals. These professionals can offer precise estimations of the costs and length of time needed to process necessary permits. Governments with a stronger energy sector, on the other hand, are less likely to take on control. However, the performance of the pipeline or national enforcement activities are unaffected significantly by whether a government has taken on control. Financial fines are the most efficient government enforcement instrument because they greatly reduce occurrences and property damage.

Keywords: crude oil, pipeline, regulatory compliance, and construction permits

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Authors: Veronica Basilio, Shuting Palomo

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This research paper explores the psychological concept of coherence and wellbeing. In particular, we focus on the relationship between individual well-being and community development. The focus setting for the research is Bali, Indonesia. The major finding of our research is: a coherent life can be achieved through living a life motivated by service to others, which contributes to community development and wellbeing. Coherence occurs when values are consistent with one’s thoughts, words, and actions. According to Antonovsky’s salutogenic theory, a sense of coherence is significant to psychological well-being. The ability to cope with life’s stressors is based on how comprehensive, manageable, and meaningful one’s sense of coherence is. The methodology for the research draws on an ethnographic approach with particular attention to participant observation and in-depth interviews within the context of village and family life in Bali. The research highlights Viktor Frankl’s ideas on self-actualization that is achieved through a life of service to others. The research also focuses on the individual’s ability to shift their perspective in the face of adversity, which contributes to individual development. Through personal transformation, one can be committed to serving others, which in the end, is the foundation of a coherent life and community development.

Keywords: psychology, bali, coherence, well-being, sociology

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Authors: W. C. Lucas, S. Titus, M. E. M. Young

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Gymnastics is the umbrella term that represents seven different and unique disciplines of gymnastics. Men and women of all ages and abilities practice this sport, and participation in gymnastics can develop both gross and fine motor skills, strength, flexibility, coordination and balance. There are various social factors, such as a family’s socioeconomic status or accessibility to sports facilities that may play a role in affecting levels of participation. The aim of this study is to investigate the social factors that have an influence on gymnastics participation in the Western Cape. To this end, a qualitative approach is adopted to collect data. This study also adopts the ecological systems theory as the theoretical framework, and is used to analyze and interpret current social factors that directly or indirectly influence participation in gymnastics. The study’s objectives were to ascertain which social factors hinder participation, and which social factors promote participation, thus, coaches, parents and gymnasts participated in focus group discussions. Key informant interviews took place with experts in the field of gymnastics in the Western Cape. A thematic analysis was conducted on transcriptions from the focus group discussions and key informant interviews. Social factors investigated in this study occurred in the chronosystem, macrosystem, exosystem, mesosystem, and microsystem, and had both a direct and indirect influence on the gymnast’s continued participation. These systems are defined as the environment of the individual, in which they grow and develop. The research findings of this paper are used to draw conclusions and make specific recommendations for practice and further research. The information gathered in this study can assist all stakeholders within the field of gymnastics, such as parents, judges, coaches, gymnasts, and the supporting community which surround the participating gymnast.

Keywords: developing child, ecological systems theory, facilities, federation, gymnastics, influence, participation, social factors, socioeconomic status, sport

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Authors: Suprihatin Soewarto

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The background of writing this paper is to assess the truth of rejection of some Muslim scholars who develop Islamic economics on the concept of consumer satisfaction and replace it with the concept of maslahah. In the perspective of Islamic law, this rejection attitude needs to be verified in order to know the accuracy of the replacement of this concept of satisfaction with maslahah as part of consumer behavior. This is done so that replacement of rejection of the term satisfaction with maslahah is objective. This objective replacement of the term will surely be more enlightening and more just than the subjective substitution. Therefore the writing of this paper aims to get an answer whether the concept of satisfaction needs to be replaced? is it possible for Islamic law to confirm the theory of consumer satisfaction? The method of writing this paper using the method of literature with a critical analysis approach. The results of this study is an explanation of the similarities and differences of consumer satisfaction theory and consumer theory maslahah according to Islamic law. disclosure of the concept of consumer gratitude according to Islamic law and its implementation in Muslim consumer demand theory.

Keywords: consumer's gratitude, islamic law, confirmation, satisfaction consumer's

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Authors: Luis Andrey Fajardo Fajardo

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We are immersed in complex systems. The human brain, the galaxies, the snowflakes are examples of complex systems. An area of interest in Complex systems is the chaos theory. This revolutionary field of science presents different ways of study than determinism and reductionism. Here is where in junction with the Nonlinear DSP, chaos theory offer valuable techniques that establish a link between time series and complex theory in terms of complex networks, so that, the study of signals can be explored from the graph theory. Recently, some people had purposed a method to transform time series in graphs, but no one had developed a suitable implementation in Python with signals extracted from Chaotic Systems or Complex systems. That’s why the implementation in Python of an existing method to transform one dimensional chaotic signals from time domain to graph domain and some measures that may reveal information not extracted in the time domain is proposed.

Keywords: Python, complex systems, graph theory, dynamical systems

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Authors: Dairo Jose Hernandez Paez

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The quantum theory of atoms in molecules (QTAIM) allows us to obtain topological information on electronic density in quantum mechanical systems. The QTAIM starts by considering the electron density as a continuous mathematical object. On the other hand, the discretization of electron density is also a mathematical object, which, from discrete mathematics, would allow a new approach to its topological study. From this point of view, it is necessary to develop a series of steps that provide the theoretical support that guarantees its application. Some of the steps that we consider most important are mentioned below: (1) obtain good representations of the electron density through computational calculations, (2) design a methodology for the discretization of electron density, and construct the simplicial complex. (3) Make an analysis of the discrete vector field associating the simplicial complex. (4) Finally, in this research, we propose to use the discrete Morse theory as a mathematical tool to carry out studies of electron density topology.

Keywords: discrete mathematics, Discrete Morse theory, electronic density, computational calculations

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Authors: Cristina Costescu, Carmen David, Adrian Roșan

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Executive functions (EF) and emotion regulation strategies are processes that allow individuals to function in an adaptative way and to be goal-oriented, which is essential for success in daily living activities, at school, or in social contexts. The Emotion Regulation and Executive Functioning Scale for Children and Adolescents (REMEX) represents an empirically based tool (based on the model of EF developed by Diamond) for evaluating significant dimensions of child and adolescent EFs and emotion regulation strategies, mainly in school contexts. The instrument measures the following dimensions: working memory, inhibition, cognitive flexibility, executive attention, planning, emotional control, and emotion regulation strategies. Building the instrument involved not only a top-down process, as we selected the content in accordance with prominent models of FE, but also a bottom-up one, as we were able to identify valid contexts in which FE and ER are put to use. For the construction of the instrument, we implemented three focus groups with teachers and other professionals since the aim was to develop an accurate, objective, and ecological instrument. We used the focus group method in order to address each dimension and to yield a bank of items to be further tested. Each dimension is addressed through a task that the examiner will apply and through several items derived from the main task. For the validation of the instrument, we plan to use item response theory (IRT), also known as the latent response theory, that attempts to explain the relationship between latent traits (unobservable cognitive processes) and their manifestations (i.e., observed outcomes, responses, or performance). REMEX represents an ecological scale that integrates a current scientific understanding of emotion regulation and EF and is directly applicable to school contexts, and it can be very useful for developing intervention protocols. We plan to test his convergent validity with the Childhood Executive Functioning Inventory (CHEXI) and Emotion Dysregulation Inventory (EDI) and divergent validity between a group of typically developing children and children with neurodevelopmental disorders, aged between 6 and 9 years old. In a previous pilot study, we enrolled a sample of 40 children with autism spectrum disorders and attention-deficit/hyperactivity disorder aged 6 to 12 years old, and we applied the above-mentioned scales (CHEXI and EDI). Our results showed that deficits in planning, bebavior regulation, inhibition, and working memory predict high levels of emotional reactivity, leading to emotional and behavioural problems. Considering previous results, we expect our findings to provide support for the validity and reliability of the REMEX version as an ecological instrument for assessing emotion regulation and EF in children and for key features of its uses in intervention protocols.

Keywords: executive functions, emotion regulation, children, item response theory, focus group

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Authors: Eugene Stepanov, Arcady Ponosov

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To model gene regulatory networks one uses ordinary differential equations with switching nonlinearities, where the initial value problem is known to be well-posed if the trajectories cross the discontinuities transversally. Otherwise, the initial value problem is usually ill-posed, which lead to theoretical and numerical complications. In the presentation, it is proposed to apply the theory of hybrid dynamical systems, rather than switched ones, to regularize the problem. 'Hybridization' of the switched system means that one attaches a dynamic discrete component ('automaton'), which follows the trajectories of the original system and governs its dynamics at the points of ill-posedness of the initial value problem making it well-posed. The construction of the automaton is based on the classification of the attractors of the specially designed adjoint dynamical system. Several examples are provided in the presentation, which support the suggested analysis. The method can also be of interest in other applied fields, where differential equations contain switchings, e.g. in neural field models.

Keywords: hybrid dynamical systems, ill-posed problems, singular perturbation analysis, switching nonlinearities

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Authors: Ibrahim M. Metwally

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Have you ever thought that earth was not the same earth we live on? Was it bigger or smaller? Was it a great continent surrounded by huge ocean as Alfred Wegener (1912) claimed? Earth is the most amazing planet in our Milky Way galaxy and may be in the universe. It is the only deformed planet that has a variable orbit around the sun and the only planet that has water on its surface. How did earth deformation take place? What does cause earth to deform? What are the results of earth deformation? How does its orbit around the sun change? First earth size computation can be achieved only considering the quantum of iron and nickel rested into earth core. This paper introduces a new theory “Earth expansion Theory”. The principles of “Earth Expansion Theory” are leading to new approaches and concepts to interpret whole earth dynamics and its geological and environmental changes. This theory is not an attempt to unify the two divergent dominant theories of continental drift, plate tectonic theory and earth expansion theory. The new theory is unique since it has a mathematical derivation, explains all the change to and around earth in terms of geological and environmental changes, and answers all unanswered questions in other theories. This paper presents the basic of the introduced theory and discusses the mechanism of earth expansion and how it took place, the forces that made the expansion. The mechanisms of earth size change from its spherical shape with radius about 3447.6 km to an elliptic shape of major radius about 6378.1 km and minor radius of about 6356.8 km and how it took place, are introduced and discussed. This article also introduces, in a more realistic explanation the formation of oceans and seas, the preparation of river formation. It also addresses the role of iron in earth size enlargement process within the continuum mechanics framework.

Keywords: earth size, earth expansion, continuum mechanics, continental and ocean formation

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Authors: Nozomi Fujisaka

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This sociological case study analyzes a sequence of student maltreatment in an elementary school in Japan, based on narratives from former students. Among various forms of student maltreatment, emotional maltreatment has received less attention. One reason for this is that emotional maltreatment is often considered part of education and is difficult to capture in surveys. To discuss the challenge of recognizing emotional maltreatment, it's necessary to consider the social background in which student maltreatment occurs. Therefore, from the perspective of the sociology of education, this study aims to clarify the process through which emotional maltreatment was embraced by students within a Japanese classroom. The focus of this study is a series of educational interactions by a homeroom teacher with 11- or 12-year-old students at a small public elementary school approximately 10 years ago. The research employs retrospective narrative data collected through interviews and autoethnography. The semi-structured interviews, lasting one to three hours each, were conducted with 11 young people who were enrolled in the same class as the researcher during their time in elementary school. Autoethnography, as a critical research method, contributes to existing theories and studies by providing a critical representation of the researcher's own experiences. Autoethnography enables researchers to collect detailed data that is often difficult to verbalize in interviews. These research methods are well-suited for this study, which aims to shift the focus from teachers' educational intentions to students' perspectives and gain a deeper understanding of student maltreatment. The research results imply a pattern of emotional maltreatment that is challenging to differentiate from education. In this study's case, the teacher displayed calm and kind behavior toward students after a threat and an explosion of anger. Former students frequently mentioned this behavior of the teacher and perceived emotional maltreatment as part of education. It was not uncommon for former students to offer positive evaluations of the teacher despite experiencing emotional distress. These findings are analyzed and discussed in conjunction with the deschooling theory and the cycle of violence theory. The deschooling theory provides a sociological explanation for how emotional maltreatment can be overlooked in society. The cycle of violence theory, originally developed within the context of domestic violence, explains how violence between romantic partners can be tolerated due to prevailing social norms. Analyzing the case in association with these two theories highlights the characteristics of teachers' behaviors that rationalize maltreatment as education and hinder students from escaping emotional maltreatment. This study deepens our understanding of the causes of student maltreatment and provides a new perspective for future qualitative and quantitative research. Furthermore, since this research is based on the sociology of education, it has the potential to expand research in the fields of pedagogy and sociology, in addition to psychology and social welfare.

Keywords: emotional maltreatment, education, student maltreatment, Japan

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Authors: Ibraheem Alzahrani

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This paper seeks to discover the relationship between both the social constructivist learning theory and the collaborative learning environment. This relationship can be identified through given an example of the learning environment. Due to wiki characteristics, wiki can be used to understand the relationship between constructivist learning theory and collaborative learning environment. However, several evidences will come in this paper to support the idea of why wiki is the suitable method to explore the relationship between social constructivist theory and the collaborative learning and their role in learning. Moreover, learning activities in wiki classroom will be discussed in this paper to find out the result of the learners' interaction in the classroom groups, which will be through two types of communication; synchronous and asynchronous.

Keywords: social constructivist, collaborative, environment, wiki, activities

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Authors: Vishwesh Kulkarni, Nikhil Bellarykar

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Cellular complexity stems from the interactions among thousands of different molecular species. Thanks to the emerging fields of systems and synthetic biology, scientists are beginning to unravel these regulatory, signaling, and metabolic interactions and to understand their coordinated action. Reverse engineering of biological networks has has several benefits but a poor quality of data combined with the difficulty in reproducing it limits the applicability of these methods. A few years back, many of the commonly used predictive algorithms were tested on a network constructed in the yeast Saccharomyces cerevisiae (S. cerevisiae) to resolve this issue. The network was a synthetic network of five genes regulating each other for the so-called in vivo reverse-engineering and modeling assessment (IRMA). The network was constructed in S. cereviase since it is a simple and well characterized organism. The synthetic network included a variety of regulatory interactions, thus capturing the behaviour of larger eukaryotic gene networks on a smaller scale. We derive a new set of algorithms by solving a nonlinear optimization problem and show how these algorithms outperform other algorithms on these datasets.

Keywords: synthetic gene network, network identification, optimization, nonlinear modeling

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Authors: Quznetsov Gunn

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In the study of the logical foundations of probability theory, it was found that the terms and equations of the fundamental theoretical physics represent terms and theorems of the classical probability theory, more precisely, of that part of this theory, which considers the probability of dot events in the 3 + 1 space-time. In particular, the masses, moments, energies, spins, etc. turn out of parameters of probability distributions such events. The terms and the equations of the electroweak and of the quark-gluon theories turn out the theoretical-probabilistic terms and theorems. Here the relation of a neutrino to his lepton becomes clear, the W and Z bosons masses turn out dynamic ones, the cause of the asymmetry between particles and antiparticles is the impossibility of the birth of single antiparticles. In addition, phenomena such as confinement and asymptotic freedom receive their probabilistic explanation. And here we have the logical foundations of the gravity theory with phenomena dark energy and dark matter.

Keywords: classical theory of probability, logical foundation of fundamental theoretical physics, masses, moments, energies, spins

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Authors: Omotayo Olalere

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The relevance of code-switching for intercultural communication through literary translation cannot be overemphasized. The translation of code-switching and its implications for translations studies have been studied in the context of African literature. In these cases, code-switching was examined in the more general terms of its usage in source text and not particularly in Ngugi’s novels and its translations. In addition, the functions of translation and code-switching in the lyrics of some popular African songs have been studied, but this study is related more with oral performance than with written literature. As such, little has been done on the German translation of code-switching in African works. This study intends to fill this lacuna by examining the concept of code-switching in the German translations in Ngugi’s Petals of Blood. The aim is to highlight the significance of code-switching as a phenomenon in this African (Ngugi’s) novel written in English and to also focus on its representation in the two German translations. The target texts to be used are Verbrannte Blueten and Land der flammenden Blueten. “Abrogration“ as a concept will play an important role in the analysis of the data. Findings will show that the ideology of a translator plays a huge role in representing the concept of “abrogration” in the translation of code-switching in the selected source text. The study will contribute to knowledge in translation studies by bringing to limelight the need to foreground aspects of language contact in translation theory and practice, particularly in the African context. Relevant translation theories adopted for the study include Bandia’s (2008) postcolonial theory of translation and Snell-Hornby”s (1988) cultural translation theory.

Keywords: code switching, german translation, ngugi wa thiong’o, petals of blood

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Authors: Mira Tripathi, Ken Hughey, Hamish G. Rennie

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Management of water resources is a major challenge throughout the world and in many long-established societies people still use traditional water harvesting and management techniques. Despite often being seen as efficient and cost effective, traditional methods are in decline or have been abandoned in many countries. Nevertheless, traditional approaches continue to be useful in some countries such as Nepal. The extent to which such traditional measures, in this case via stone spouts, may survive modernization, while fulfilling socio-cultural, tourism, and other needs is the focus of the research. The research develops an understanding of the socio-cultural, tourism and other values of stone spouts for the people of urban and peri-urban heritage and non-heritage areas of the Kathmandu Valley to help ongoing sustainable management of remaining spouts. Three research questions are addressed: the impacts of changes in social and cultural norms and values; development activities; and, the incremental and ongoing loss of traditional stone spout infrastructure. A meta-theory framework has been developed which synthesizes Institutional, Attachment, Central Place and Common Property theories, which form analytical lenses for the mixed-method research approach. From the exploration of the meta-theory approach, it was found that no spouts are in pristine condition but those in non-heritage areas are in better condition than those in heritage areas. “Utility value” is the main driver that still motivates people to conserve spouts.

Keywords: stone spouts, social and cultural norms and values, meta-theory, Kathmandu Valley

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Authors: Chrysthia Papacleovoulou

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The era of de-regulation, off-shore and tax haven jurisdictions, and shelf companies has come to an end. The usage of complex corporate structures involving trust instruments, special purpose vehicles, holding-subsidiaries in offshore haven jurisdictions, and taking advantage of tax treaties is soaring. States which raced to introduce corporate friendly legislation, tax incentives, and creative international trust law in order to attract greater FDI are now faced with regulatory challenges and are forced to revisit the corporate form and its tax treatment. The fiduciary services industry, which dominated over the last 3 decades, is now striving to keep up with the new regulatory framework as a result of a number of European and international legislative measures. This article considers the challenges to the company and the corporate form as a result of the legislative measures on tax planning and tax avoidance, CRS reporting, FATCA, CFC rules, OECD’s BEPS, the EU Commission's new transparency rules for intermediaries that extends to tax advisors, accountants, banks & lawyers who design and promote tax planning schemes for their clients, new EU rules to block artificial tax arrangements and new transparency requirements for financial accounts, tax rulings and multinationals activities (DAC 6), G20's decision for a global 15% minimum corporate tax and banking regulation. As a result, states are found in a race of over-regulation and compliance. These legislative measures constitute a global up-side down tax-harmonisation. Through the adoption of the OECD’s BEPS, states agreed to an international collaboration to end tax avoidance and reform international taxation rules. Whilst the idea was to ensure that multinationals would pay their fair share of tax everywhere they operate, an indirect result of the aforementioned regulatory measures was to attack private clients-individuals who -over the past 3 decades- used the international tax system and jurisdictions such as Marshal Islands, Cayman Islands, British Virgin Islands, Bermuda, Seychelles, St. Vincent, Jersey, Guernsey, Liechtenstein, Monaco, Cyprus, and Malta, to name but a few, to engage in legitimate tax planning and tax avoidance. Companies can no longer maintain bank accounts without satisfying the real substance test. States override the incorporation doctrine theory and apply a real seat or real substance test in taxing companies and their activities, targeting even the beneficial owners personally with tax liability. Tax authorities in civil law jurisdictions lift the corporate veil through the public registries of UBO Registries and Trust Registries. As a result, the corporate form and the doctrine of limited liability are challenged in their core. Lastly, this article identifies the development of new instruments, such as funds and private placement insurance policies, and the trend of digital nomad workers. The baffling question is whether industry and states can meet somewhere in the middle and exit this over-regulation frenzy.

Keywords: company, regulation, TAX, corporate structure, trust vehicles, real seat

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Authors: Chen Shuwen, Nunthapin Chantachaimongkol

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Since the world has moved into a transitional period, known as globalization; the business environment is now more complicated than ever before. Corporate information has become a matter of great importance for stakeholders, in order to understand the current situation. As a result of this, the concept of corporate governance has been broadly introduced to manage and control the affairs of corporations while businesses are required to disclose both financial and non-financial information to public via various communication channels such as the annual report, the financial report, the company’s website, etc. However, currently there are several other issues related to asymmetric information such as moral hazard or adverse selection that still occur intensively in workplaces. To prevent such problems in the business, it is required to have an understanding of what factors strengthen their transparency, accountability, fairness, and responsibility. Under aforementioned arguments, this paper aims to propose a conceptual framework that enables an investigation on how corporate governance mechanism influences disclosure efficiency of listed companies in the Association of Southeast Asia Nations (ASEAN) and the factors that should be considered for further development of good behaviors, particularly in regards to voluntary disclosure practices. To achieve its purpose, extensive reviews of literature are applied as a research methodology. It is divided into three main steps. Firstly, the theories involved with both corporate governance and disclosure practices such as agency theory, contract theory, signaling theory, moral hazard theory, and information asymmetry theory are examined to provide theoretical backgrounds. Secondly, the relevant literatures based on multi- perspectives of corporate governance, its attributions and their roles on business processes, the influences of corporate governance mechanisms on business performance, and the factors determining corporate governance characteristics as well as capability are reviewed to outline the parameters that should be included in the proposed model. Thirdly, the well-known regulatory document OECD principles and previous empirical studies on the corporate disclosure procedures are evaluated to identify the similarities and differentiations with the disclosure patterns in the ASEAN. Following the processes and consequences of the literature review, abundant factors and variables are found. Further to the methodology, additional critical factors that also have an impact on the disclosure behaviors are addressed in two groups. In the first group, the factors which are linked to the national characteristics - the quality of national code, legal origin, culture, the level of economic development, and so forth. Whereas in the second group, the discoveries which refer to the firm’s characteristics - ownership concentration, ownership’s rights, controlling group, and so on. However, because of research limitations, only some literature are chosen and summarized to form part of the conceptual framework that explores the relationship between corporate governance and the disclosure practices of listed companies in ASEAN.

Keywords: corporate governance, disclosure practice, ASEAN, listed company

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Authors: Wang Zhiwei, Wang Weiwu

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The process of urbanization in China has entered a critical period of transformation from urban expansion and construction to delicate urban design, thus forming a new direction in the field of urban design. So far, catalyst theory has become a prominent guiding strategy in urban planning and design. In this paper, under the background of urban renewal, catalyst theory is taken as the guiding ideology to explore the method of urban design in shouxian county. Firstly, this study briefly introduces and analyzes the catalyst theory. Through field investigation, it is found that the city has a large number of idle Spaces, such as abandoned factories and schools. In the design, the idle Spaces in the county town are utilized and interlinked in space, and functional interaction is carried out from the pattern of the county town. On the one hand, the results showed that the catalyst theory can enhance the vitality of the linear street space with a small amount of monomer construction. On the other hand, the city can also increase the cultural and economic sites of the city without damaging the historical relics and the sense of alterations of the ancient city, to improve the quality of life and quality of life of citizens. The city micro-transformation represented by catalyst theory can help ancient cities like shouxian to realize the activation of the old city and realize the gradual development.

Keywords: catalytic theory, urban design, China's ancient city, Renaissance

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Authors: Nurul Jamilah Binti Rosly

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The typology of motion must be understood as a change from one location to another. But from a conceptual point of view, motion can also occur in non-spatial contexts associated with human and social factors. Therefore, from the conceptual point of view, the concept of non-spatial motion involves the movement of time, ownership, identity, state, and existence. Accordingly, this study will focus on the lexical as shared, accept, be, store, and exist as the study material. The data in this study were extracted from the Database of Languages and Literature Corpus Database, Malaysia, which was analyzed using semantics and syntax concepts using Conceptual Structure Theory - Ray Jackendoff (2002). Semantic representations are represented in the form of conceptual structures in argument functions that include functions [events], [situations], [objects], [paths] and [places]. The findings show that the mapping of these arguments comprises three main stages, namely mapping the argument structure, mapping the tree, and mapping the role of thematic items. Accordingly, this study will show the representation of non- spatial Malay language areas.

Keywords: arguments, concepts, constituencies, events, situations, thematics

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Authors: S. Nitiworakarn

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In recent years, focus-group discussions, as a resources of qualitative facts collection, have gained popularity amongst practices within social science studies. Despite this popularity, studying qualitative information, particularly focus-group meetings, creates a challenge to most practitioner inspectors. The Mons, also known as Raman is considered to be one of the earliest peoples in mainland South-East Asia and to be found in scattered communities in Thailand, around the central valley and even in Bangkok. The present project responds to the needs identified traditional Mon set menus based on the participation of Bang Kadi community in Bangkok, Thailand. The aim of this study was to generate Mon food set menus based on the participation of the community and to study Mon food in set menus of Bang Kadi population by focus-group interviews and discussions during May to October 2015 of Bang Kadi community in Bangkok, Thailand. Data were collected using (1) focus group discussion between the researcher and 147 people in the community, including community leaders, women of the community and the elderly of the community (2) cooking between the researcher and 22 residents of the community. After the focus group discussion, the results found that Mon set menus of Bang Kadi residents involved of Kang Neng Kua-dit, Kang Luk-yom, Kang Som-Kajaeb, Kangleng Puk-pung, Yum Cha-cam, Pik-pa, Kao-new dek-ha and Num Ma-toom and the ingredients used in cooking are mainly found in local and seasonal regime. Most of foods in set menus are consequent from local wisdom.

Keywords: focus groups, Mon Food, set menus, Bangkok

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Authors: Daniel Dor

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The research presents a new general theory of language as a socially-constructed communication technology, designed by cultural evolution for a very specific function: the instruction of imagination. As opposed to all the other systems of intentional communication, which provide materials for the interlocutors to experience, language allows speakers to instruct their interlocutors in the process of imagining the intended meaning-instead of experiencing it. It is thus the only system that bridges the experiential gaps between speakers. This is the key to its enormous success.

Keywords: experience, general theory of language, imagination, language as technology, social essence of language

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Authors: Augustar Omoze Ehighalua, Itotenaan Henry Ogiri

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As a mono-product economy, Nigeria relies largely on oil revenues for its foreign exchange earnings and the exploration activities of firms operating in the Niger Delta region have left in its wake tales of environmental degradation, poverty and misery. This, no doubt, have created corporate social responsibility issues in the region. The focus of this research is the critical evaluation of the ethical response to Corporate Social Responsibility (CSR) practice by firms operating in Nigeria Delta Swamplands. While CSR is becoming more popular in developed society with effective practice guidelines and reporting benchmark, there is a relatively low level of awareness and selective applicability of existing international guidelines to effectively support CSR practice in Nigeria. This study, haven identified the lack of CSR institutional framework attempts to develop an ethically-driven CSR transparency benchmark laced within a regulatory framework based on international best practices. The research adopts a qualitative methodology and makes use of primary data collected through semi-structured interviews conducted across the six core states of the Niger Delta Region. More importantly, the study adopts an inductive, interpretivist philosophical paradigm that reveal deep phenomenological insights into what local communities, civil society and government officials consider as good ethical benchmark for responsible CSR practice by organizations. The institutional theory provides for the main theoretical foundation, complemented by the stakeholder and legitimacy theories. The Nvivo software was used to analyze the data collected. This study shows that ethical responsibility is lacking in CSR practice by firms in the Niger Delta Region of Nigeria. Furthermore, findings of the study indicate key issues of environmental, health and safety, human rights, and labour as fundamental in developing an effective CSR practice guideline for Nigeria. The study has implications for public policy formulation as well as managerial perspective.

Keywords: corporate social responsibility, CSR, ethics, firms, Niger-Delta Swampland, Nigeria

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Authors: Lucélia Alcântara

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Reading has been seen as a passive skill by many people for a long time. However, when one comes to study it deeply and in a such a way that the act of reading equals acquiring knowledge through living an experience that belongs to him/her, passive definitely becomes active. Material development with a focus on reading has to consider much more than reading strategies. The following questions are asked: Is the material appropriate to the students’ reality? Does it make students think and state their points of view? With that in mind a lesson has been developed to illustrate theory becoming practice. Knowledge, criticality, intercultural experience and social interaction. That is what reading is for.

Keywords: reading, culture, material development, learning

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Authors: Milena Nanova, Radul Shishkov, Damyan Damov, Martin Georgiev

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This research paper presents an in-depth exploration of the use of generative design in urban residential architecture, with a dual focus on aligning aesthetic values with legal and environmental constraints. The study aims to demonstrate how generative design methodologies can innovate residential building designs that are not only legally compliant and environmentally conscious but also aesthetically compelling. At the core of our research is a specially developed generative design framework tailored for urban residential settings. This framework employs computational algorithms to produce diverse design solutions, meticulously balancing aesthetic appeal with practical considerations. By integrating site-specific features, urban legal restrictions, and environmental factors, our approach generates designs that resonate with the unique character of urban landscapes while adhering to regulatory frameworks. The paper places emphasis on algorithmic implementation of the logical constraint and intricacies in residential architecture by exploring the potential of generative design to create visually engaging and contextually harmonious structures. This exploration also contains an analysis of how these designs align with legal building parameters, showcasing the potential for creative solutions within the confines of urban building regulations. Concurrently, our methodology integrates functional, economic, and environmental factors. We investigate how generative design can be utilized to optimize buildings' performance, considering them, aiming to achieve a symbiotic relationship between the built environment and its natural surroundings. Through a blend of theoretical research and practical case studies, this research highlights the multifaceted capabilities of generative design and demonstrates practical applications of our framework. Our findings illustrate the rich possibilities that arise from an algorithmic design approach in the context of a vibrant urban landscape. This study contributes an alternative perspective to residential architecture, suggesting that the future of urban development lies in embracing the complex interplay between computational design innovation, regulatory adherence, and environmental responsibility.

Keywords: generative design, computational design, parametric design, algorithmic modeling

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Authors: Sebastian Leal-Arenas

Abstract:

English uses in-situ Nuclear Stress (NS) to express the meanings of theticity and focus. The NS is phonetically represented by an increase in duration, intensity, and pitch range. On the other hand, Spanish conveys the same meanings by aligning the constituent that carries the NS to the end of the sentence via word-order movement. However, little is known about heritage speakers’ production of theticity and focus in English or Spanish. The present study investigates heritage speakers’ production of thetic and subject focus statements. Participants (n = 11) were heritage speakers of Spanish with varying proficiency enrolled in a writing course at a university in the United States. In the production task, participants observed contextualized images and uttered a sentence to answer a provided question. Duration, intensity, and F0 peak were the correlates to stress considered in this investigation. Results indicated that participants tended to present an intonation closer to what is expected in English monolinguals in subject-focus statements than in thetic sentences. However, participants with lower Spanish proficiency used in-situ NS placement in thetic statements more often than those with higher proficiency. Results are discussed in terms of the production patterns observed in heritage speakers with emphasis on the role of language dominance.

Keywords: focus, heritage speakers, prosody, theticity

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Authors: Andreas Aceranti, Simonetta Vernocchi, Marco Colorato, Pozzaglio Carolina

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This work analyses the term sect or religious cult and the general traits of those groups and the people involved so as to better understand this unexpectedly popular reality. Some translations taken from research papers as well as academic articles are likewise taken into consideration. We have carried out an in-depth analysis of the topics presented. Firstly we defined magic related to religion and all the similarities and differences between magical thinking and religious thinking, religion, and superstition. Secondly, the term “sect” was defined, and the phenomenon was dealt with, along with the listing of all kinds of existing groups. Then we studied the recruitment process in general and recruitment according to the brainwashing theory. We then analysed the criminological aspects that entail their harmfulness with a particular focus on the structure of those religious communities and the theories regarding the people involved: leader, members, and the group, as it has its own pattern of behaviour and its conformism. Finally, we studied the ideology and the techniques of manipulation used, such as brainwashing, which got already introduced in previous chapters trying to explain this reality not only in theory but studying and trying to understand some of the most famous religious cults.

Keywords: psychological manipulation, brainwashing, love bombing, magic and religion

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