Search results for: international projects

Authors: J. Daniel Sanchez Ruiz

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

Keywords: accreditation, engineering education, quality assurance, research

Procedia PDF Downloads 281

Authors: Harukuni Tokuda, Xu FengHao, Nobutaka Suzuki

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As part of an ongoing our projects to investigate the anti-tumor promoring properties (chemopreventive potency) of Gromwell seed, dry powder materials and its active compounds were carried out through useful test systems. Gromwell seed (Coix lachryma-jobi seed) (GS) is a grass crop that has long been used and played a role in traditional medicine as a nourishing food, and for the treatment of various aliments, paticularly cancer. The application of a new screening procedure which utilizes the synergistic effect of short-chain fatty acids and phorbol esters in enable rapid and easy detection of naturally occurring substances(anti-tumor promoters chemo-preventive agents) with inhibition of Epstein-Barr virus(EBV) activation, using human lymphblastoid cells. In addition, we have now extended these investigations to a new tumorigenesis model in which we initiated the tumors with DMBA intiation and promoted with 1.7 nmol of TPA in two-stage mouse skin test and other models. these results provide a basis for further development of these botanical supplements for human cancer chemoprevention and observations seem that this materials more extensively as one of the trials for the purpose of complementary and alternative medicine.

Keywords: chemoprevention, medicinal plant, mouse, carcinogenesis systems

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

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

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

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

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

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

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Authors: Hadeel Abdulatif, Maha Alkhaffaf

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

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

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Authors: Pooya Lotfabadi

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In today's world, sustainability is a critical concern, particularly in the building industry, which is a significant contributor to energy consumption. Buildings must be considered in relation to their urban surroundings, highlighting the importance of collaboration between architecture and urban design. Natural light plays a vital role in enhancing a building's thermal and visual comfort and promoting the well-being of outdoor residents. Therefore, architects and urban designers are responsible for maximizing sunlight exposure in urban settings. Key factors such as building height and orientation are essential for optimizing natural light. Without proper attention, standalone projects can negatively affect their urban environment. Regulations like the Sky Exposure Plane- a virtual sloping plane that determines minimum building heights and spacing- serve as effective tools for guiding urban development. This study aims to define the Sky Exposure Plane in public open spaces, proposing an optimal angle for buildings on Gulseren Street in Famagusta, North Cyprus. Utilizing computer simulations, the research examines the role of sunlight in public streets and offers guidelines to improve natural lighting in urban planning.

Keywords: public open space, sky exposure plane, street natural lighting, sustainable urban design

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Authors: Dhawal Ladani

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Shell and tube type heat exchangers are predominantly used in heat exchange between two fluids and other applications. This paper projects the optimal design of the pipe used in the heat exchanger in such a way to minimize the vibration occurring in the pipe. Paper also consists of the comparison of the different design of the pipe to get the maximize the heat transfer rate by converting laminar flow into the turbulent flow. By the updated design the vibration in the pipe due to the flow is also decreased. Computational Fluid Dynamics and Thermal Heat Transfer analysis are done to justifying the result. Currently, the straight pipe is used in the shell and tube type of heat exchanger where as per the paper the pipe consists of the curvature along with the pipe. Hence, the heat transfer area is also increased and result in the increasing in heat transfer rate. Curvature type design is useful to create turbulence and minimizing the vibration, also. The result will give the output comparison of the effect of laminar flow and the turbulent flow in the heat exchange mechanism, as well as, inverse effect of the boundary layer in heat exchanger is also justified.

Keywords: heat exchanger, heat transfer rate, laminar and turbulent effect, shell and tube

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

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

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

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Authors: M. T. Becerra-Traver, M. Montanero, R. Alejo, A. Antúnez, P. Cañamero, M. J. Fernández, M. Gómez, A. L. Medialdea, J. D. Martínez, A. M. Piquer-Píriz, M. J. Rabazo

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The introduction of new subjects at university level, brought about with the implementation of the European Higher Education Area (EHEA), has meant changes for students and lecturers that, in the case of the latter, have also revealed a need for further training. In our context, one of the main changes has been the introduction of Undergraduate Thesis Projects (UTPs) in the degrees taught in our faculty: Pre-Primary and Primary Education. The aim of this paper is to analyze UTPs and to provide some suggestions that can help both students and lecturers in the process. UTPs complete the university training cycle of the Degree Studies and entail the elaboration of a written piece of work, supervised by a professor and presented to a panel in order to ensure that students acquire the required competences of these Degrees to develop an autonomous, responsible and comprehensive activity. In addition, UTPs develop students’ abilities for oral presentations and to defend and argue their own ideas. One of the first difficulties in the supervision of UTPs is that most of the students do not know how to write an academic text. To solve this problem, we propose a three-phase model based on planning, textualization and review. The implementation of this model has enabled us to see a successful evolution in the correct development of the academic dissertations that students submit at the end their degrees.

Keywords: academic task, student, tutoring, university

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Authors: Sabry A. El Azazy

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

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

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Authors: Po-Kun Tsai

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

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

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Authors: Jameson McFarlane, Thorne J. McFarlane, Leon Bernard

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Social network sites (SNS) is an emerging phenomenon that is here to stay. The popularity and the ubiquity of the SNS technology are undeniable. Because most SNS are free and easy to use people from all walks of life and from almost any age are attracted to that technology. College age students are by far the largest segment of the population using SNS. Since most SNS have been adapted for mobile devices, not only do you find students using this technology in their study, while working on labs or on projects, a substantial number of students have been found to use SNS even while listening to lectures. This study found that SNS use has a significant negative impact on the grade point average of college students particularly in the first semester. However, this negative impact is greatly diminished by the end of the third semester partly because the students have adjusted satisfactorily to the challenges of college or because they have learned how to adequately manage their time. It was established that the kinds of activities the students are engaged in during the SNS use are the leading factor affecting academic performance. Of those activities, using SNS during a lecture or while studying is the foremost contributing factor to lower academic performance. This is due to “cognitive” or “information” bottleneck, a condition in which the students find it very difficult to multitask or to switch between resources leading to inefficiency in information retention and thus, educational performance.

Keywords: social network sites, social network analysis, regression coefficient, psychological engagement

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Authors: Fradreck Jockonia Mujuru

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

Keywords: landmines, postcolonial, repression, security, violence

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Authors: Rob Waddle

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

Keywords: growth, development, monopoly, oligopoly, inequality

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Authors: Tajudeen Yusuf

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

Keywords: Arabic, language, challenges, modern era

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Authors: Amir Ahmad Dehghani, Morteza Nabizadeh

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This paper presents the application of an Adaptive Neuro-Fuzzy Inference System (ANFIS) to flood hydrograph modeling of Shahid Rajaee reservoir dam located in Iran. This was carried out using 11 flood hydrographs recorded in Tajan river gauging station. From this dataset, 9 flood hydrographs were chosen to train the model and 2 flood hydrographs to test the model. The different architectures of neuro-fuzzy model according to the membership function and learning algorithm were designed and trained with different epochs. The results were evaluated in comparison with the observed hydrographs and the best structure of model was chosen according the least RMSE in each performance. To evaluate the efficiency of neuro-fuzzy model, various statistical indices such as Nash-Sutcliff and flood peak discharge error criteria were calculated. In this simulation, the coordinates of a flood hydrograph including peak discharge were estimated using the discharge values occurred in the earlier time steps as input values to the neuro-fuzzy model. These results indicate the satisfactory efficiency of neuro-fuzzy model for flood simulating. This performance of the model demonstrates the suitability of the implemented approach to flood management projects.

Keywords: adaptive neuro-fuzzy inference system, flood hydrograph, hybrid learning algorithm, Shahid Rajaee reservoir dam

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Authors: Katawut Kaewbanjong

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We analyzed a volume of data and found significant user satisfaction in software project factors. A statistical significance analysis (logistic regression) and collinearity analysis determined the significance factors from a group of 71 pre-defined factors from 191 software projects in ISBSG Release 12. The eight prediction models used for testing the prediction potential of these factors were Neural network, k-NN, Naïve Bayes, Random forest, Decision tree, Gradient boosted tree, linear regression and logistic regression prediction model. Fifteen pre-defined factors were truly significant in predicting user satisfaction, and they provided 82.71% prediction accuracy when used with a neural network prediction model. These factors were client-server, personnel changes, total defects delivered, project inactive time, industry sector, application type, development type, how methodology was acquired, development techniques, decision making process, intended market, size estimate approach, size estimate method, cost recording method, and effort estimate method. These findings may benefit software development managers considerably.

Keywords: prediction model, statistical analysis, software project, user satisfaction factor

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Authors: Huang Yueh Chen, Sheng Ang Shen

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Purpose: Sexual assault has always been a highly anticipated crime in Taiwan. People assume that the career of sexual offenders tends to be highly specialized. This study hopes to analyze the crime career and risk factors of offenders by means of another classification. Methods: A total of 145 sexual offenders were sentenced on the parole or expiration date from 2009 to 2011, through analysis of official existing documents such as ‘Re-infringement risk assessment report’ and ‘case assessment report’. Results: The section ‘Various Types of Crimes ‘ of criminal career is analyzed. The highest number of ‘ versatile sexual offender’ followed by ‘adult sexual offender’ is about 2.5, representing more than 1.5 kinds of non-sex crimes besides sexual crimes. Different specialized sexual offenders have had extensive experience in the ‘Sexual Assault Experiences in Children and School’, ‘Static 99 Levels’, ‘Pre-Commuted Substance Use’, ‘Excited Deviant Sexual Behavior’, ‘Various Types of Crimes,’ and ‘Sexual Crime in Forerunner’ , ‘Type of Index Crime’ and other projects to achieve significant differences. Conclusions: Resources continue to be devoted to specialized offenders, the character of first-time sexual offender depends on further research and makes the public aware of the different assumptions of diversified offenders from traditional professional offenses that reduce unnecessary panic in society.

Keywords: versatile sexual offender, specialized sexual offender, criminal career, risk factor

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Authors: Suneet Jagdev

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17 Sustainable Development Goals were adopted by the world leaders in September 2015 at the United Nations Sustainable Development Summit. These goals were adopted by UN member states to promote prosperity, health and human rights while protecting the planet. Around the same time, the Government of India launched the Smart City Initiative to speed up development of state of the art infrastructure and services in 100 cities with a focus on sustainable and inclusive development. These cities are meant to become role models for other cities in India and promote sustainable regional development. This paper examines goals set under the Smart City Initiative and evaluates them in terms of the Sustainable Development Goals, using case studies of selected Smart Cities in India. The study concludes that most Smart City projects at present actually consist of individual solutions to individual problems identified in a community rather than comprehensive models for complex issues in cities across India. Systematic, logical and comparative analysis of important literature and data has been done, collected from government sources, government papers, research papers by various experts on the topic, and results from some online surveys. Case studies have been used for a graphical analysis highlighting the issues of migration, ecology, economy and social equity in these Smart Cities.

Keywords: housing, migration, smart cities, sustainable development goals, urban infrastructure

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Authors: Fateme Afkhami, Mohsen Ehsanpour, Majid Afkhami, Maryam Ehsanpour

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Normal reference ranges of biochemical parameters are considered important for assessing and monitoring the health status of sea turtles. For this means, serum biochemistry determinations were analyzed in normal adult nesting and foraging hawksbill turtles (Eretmochelys imbricata). Blood samples were collected in March–April during nesting season and December-November in the foraging season. Plasma biochemistry values, except for creatinine and lipase were significant between the two periods. FBS, cholesterol, triglycerides, ALP (alkaline phosphatase), AST (aspartate aminotransferase), bilirubin, total protein, LDH (lactate dehydrogenase), CK (creatine kinase) and amylase were significantly higher in nesting season than foraging season (P<0.05). On the other hand urea, ALT (alanine aminotransferase) and albumin in the nesting season were significantly lower than foraging season (P<0.05). It was concluded that the nesting E. imbricata showed significant variation in their biochemical profile due to reproductive output. This study has produced working reference intervals useful for hawksbill turtles for future conservation and rehabilitation projects in the Persian Gulf and may be of assistance in similar programs worldwide.

Keywords: plasma biochemistry, nesting, foraging, hawksbill turtles, Persian Gulf

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Authors: Hao-Hsi Tseng, Hsin-Yun Lee

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In the process of building design, the designers have to complete the spatial design and consider the evacuation performance at the same time. It is usually difficult to combine the two planning processes and it results in the gap between spatial design and evacuation performance. Then the designers cannot complete an integrated optimal design solution. In addition, the evacuation routing models proposed by previous researchers is different from the practical evacuation decisions in the real field. On the other hand, more and more building design projects are executed by Building Information Modeling (BIM) in which the design content is formed by the object-oriented framework. Thus, the integration of BIM and evacuation simulation can make a significant contribution for designers. Therefore, this research plan will establish a model that integrates spatial design and evacuation planning. The proposed model will provide the support for the spatial design modifications and optimize the evacuation planning. The designers can complete the integrated design solution in BIM. Besides, this research plan improves the evacuation routing method to make the simulation results more practical. The proposed model will be applied in a building design project for evaluation and validation when it will provide the near-optimal design suggestion. By applying the proposed model, the integration and efficiency of the design process are improved and the evacuation plan is more useful. The quality of building spatial design will be better.

Keywords: building information modeling, evacuation, design, floor plan

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

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

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

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Authors: Marzieh Khaleghi Baygi, Maryam Khaleghy Baygy

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The main aim of this project was designing and making sustainable architectural wearable dress inspired by reconstruction project of Bam’s Bazar in Iran. To achieve the goals of this project, Bam Bazar became the architectural reference. A mixed research method (including applied, qualitative and case studies methods) was used. After research, data gathering and considering related intellectual, mental and cultural background, the garment was modeled by using 3ds Max's modeling tools and Marvelous. After making the pattern, the wearable architecture was built and an architectural and historical building converted to a clothing. The implementation of sustainable architectural clothing, took seventeen months. The result of this project was a cloth in a new form that had been worn on its architect body. The comparison between present project and previous research were focusing on the same subjects (architectural clothing) shows some dramatic differentiations, including, the architect, designer and executive of this project was the same person who was the main researcher. Also, in this research, special attention was paid to the sustainability, volume and forms. Most projects in this subject (especially pervious related Iranian research) relied on painting and not on the volumes and forms. The sustainable immovable architecture had worn on its architect, became a cloth on a human's body that was moving.

Keywords: wearable architecture, clothing, bam bazar, space, sustainability

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Authors: Ehsan Daryadel, Farhad Talaie

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

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

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Authors: German Ricci

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

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

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Authors: Jamilah Ahmad

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

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

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Authors: Natarajan Vijayarangan, Viswanath Kumar Ganesan, G. Kumudhavalli

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This abstract figures out an uncertainty problem pertaining to evaluating business proposals or concept notes in an organisation. Let us consider business proposal evaluation process (BPEP) for execution of corporate research cum business projects in the organisation. Assume that two concept notes X and Y of BPEP are approved: one of them is a full-fledged type (100% financial approval given by the organisation) - X and other one is a conditional type (a partial financial approval given by the organisation) - Y. Then a penalty criteria has been introduced during the process. At the end of annual appraisal, if both of them complete as per the goals and objectives committed or figured out at the time of concept note submission, then both will get an incentive of $N from the organisation. If one of them doesn't fulfill the goals and objectives at the year-end appraisal, then d% reduction or cut will be levied on the project budget for the next year. If X fulfills the goals and objectives and Y doesn't , then X gets a gain of d% on Y's previous year budget and Y gets a loss of d% from the previous year budget for the next year. And vice-versa. Further, an incentive of $N will be given to those who gains. This process is a part of Necktie paradox and inherits an uncertainty principle on X or Y getting more than $N even if X or Y performs well.Solving the above problem and generalizing on finitely many concept notes will be a challenging task.

Keywords: concept notes, necktie paradox, annual appraisal, project budget and gain or loss

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Authors: Kacharava Tamar, Korakhashvili Avtandil, Epitashvili Tinatin

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

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

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

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

Keywords: edutainment, cultural code, cycling, sensitization Florence

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Authors: Athanasia Petropoulou

Abstract:

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

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

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