Search results for: data harmonization
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 24143

Search results for: data harmonization

24143 Assessment of Factors Influencing Business Process Harmonization: A Case Study in an Industrial Company

Authors: J. J. M. Trienekens, H. L. Romero, L. Cuenca

Abstract:

While process harmonization is increasingly mentioned and unanimously associated with several benefits, there is a need for more understanding of how it contributes to business process redesign and improvement. This paper presents the application, in an industrial case study, of a conceptual harmonization model on the relationship between drivers and effects of process harmonization. The drivers are called contextual factors which influence harmonization. Assessment of these contextual factors in a particular business domain, clarifies the extent of harmonization that can be achieved, or that should be strived at. The case study shows how the conceptual harmonization model can be made operational and can act as a valuable assessment tool. From both qualitative, as well as some quantitative, assessment results, insights are being discussed on the extent of harmonization that can be achieved, and action plans are being defined for business (process) harmonization.

Keywords: case study, contextual factors, process harmonization, industrial company

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24142 Tax Competition and Partial Tax Coordination under Fiscal Decentralization

Authors: Patricia Sanz-Cordoba, Bernd Theilen

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This article analyzes the conditions where decentralization and partial tax harmonization in a coalition of asymmetric jurisdictions plays a role in the fight of fiscal competition (i.e. the race to bottom). Starting from a centralized economies, we use the ZM-W model to analyze the fiscal competition and coordination among three countries. We find that the asymmetry of jurisdictions facilitates partial tax harmonization between jurisdictions when these asymmetries are not too large. Furthermore, when the asymmetries are large enough, the level of labor tax plays an important role in the decision of decentralize capital tax. Accordingly, decentralization is achievable when labor tax is low. This result indicates that decentralization and partial tax harmonization between jurisdictions can be possible results in order to fight the negative externalities from fiscal competition, and more in the European Union countries where the asymmetries are substantial.

Keywords: centralization, decentralization, fiscal competition, partial tax harmonization

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24141 The Use of Artificial Intelligence to Harmonization in the Lawmaking Process

Authors: Supriyadi, Andi Intan Purnamasari, Aminuddin Kasim, Sulbadana, Mohammad Reza

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The development of the Industrial Revolution Era 4.0 brought a significant influence in the administration of countries in all parts of the world, including Indonesia, not only in the administration and economic sectors but the ways and methods of forming laws should also be adjusted. Until now, the process of making laws carried out by the Parliament with the Government still uses the classical method. The law-making process still uses manual methods, such as typing harmonization of regulations, so that it is not uncommon for errors to occur, such as writing errors, copying articles and so on, things that require a high level of accuracy and relying on inventory and harmonization carried out manually by humans. However, this method often creates several problems due to errors and inaccuracies on the part of officers who harmonize laws after discussion and approval; this has a very serious impact on the system of law formation in Indonesia. The use of artificial intelligence in the process of forming laws seems to be justified and becomes the answer in order to minimize the disharmony of various laws and regulations. This research is normative research using the Legislative Approach and the Conceptual Approach. This research focuses on the question of how to use Artificial Intelligence for Harmonization in the Lawmaking Process.

Keywords: artificial intelligence, harmonization, laws, intelligence

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24140 Development of Risk-Based Ambient Air Quality Standards in the Russian Federation on the Basis of Risk Assessment Procedures Harmonized with International Approaches

Authors: Nina V. Zaitseva, Pavel Z. Shur, Nina G. Atiskova

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Nowadays harmonization of sanitary and hygienic standards of environmental quality with international standards is crucial part of integration of Russia into the international community. Harmonization of Russian and international ambient air quality standards may be realized by risk-based standards development. In this paper approaches to risk-based standards development and examples of these approaches implementation are presented.

Keywords: harmonization, health risk assessment, evolutionary modelling, benchmark level, nickel, manganese

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24139 Harmonizing Spatial Plans: A Methodology to Integrate Sustainable Mobility and Energy Plans to Promote Resilient City Planning

Authors: B. Sanchez, D. Zambrana-Vasquez, J. Fresner, C. Krenn, F. Morea, L. Mercatelli

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Local administrations are facing established targets on sustainable development from different disciplines at the heart of different city departments. Nevertheless, some of these targets, such as CO2 reduction, relate to two or more disciplines, as it is the case of sustainable mobility and energy plans (SUMP & SECAP/SEAP). This opens up the possibility to efficiently cooperate among different city departments and to create and develop harmonized spatial plans by using available resources and together achieving more ambitious goals in cities. The steps of the harmonization processes developed result in the identification of areas to achieve common strategic objectives. Harmonization, in other words, helps different departments in local authorities to work together and optimize the use or resources by sharing the same vision, involving key stakeholders, and promoting common data assessment to better optimize the resources. A methodology to promote resilient city planning via the harmonization of sustainable mobility and energy plans is presented in this paper. In order to validate the proposed methodology, a representative city engaged in an innovation process in efficient spatial planning is used as a case study. The harmonization process of sustainable mobility and energy plans covers identifying matching targets between different fields, developing different spatial plans with dual benefit and common indicators guaranteeing the continuous improvement of the harmonized plans. The proposed methodology supports local administrations in consistent spatial planning, considering both energy efficiency and sustainable mobility. Thus, municipalities can use their human and economic resources efficiently. This guarantees an efficient upgrade of land use plans integrating energy and mobility aspects in order to achieve sustainability targets, as well as to improve the wellbeing of its citizens.

Keywords: integrated multi-sector planning, spatial plans harmonization, sustainable energy and climate action plan, sustainable urban mobility plan

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24138 Harmonization of Financial Information Systems in Latin America in Light of International Public Sector Accounting Standards Using the Herfindahl-Hirschman Index

Authors: Laura Sour

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Government accounting is an essential instrument of transparency and accountability in public administration, which allows connecting internal management with the implementation of policies and their evaluation by third parties through the construction of indicators on the cost of government. Several countries have adopted the International Public Sector Accounting Standards (IPSAS) as part of their modernization strategy. This document will evaluate the quantity and harmonization of the financial information published in the financial statements of 12 Latin American countries based on what is established in IPSAS 1, 2 and 17. For this, seven types of financial statements are analyzed. published during the period from 2015 to 2019. Based on this information, it will be possible to describe the evolution in the government financial publication to carry out a detailed analysis of the items that have been most transparent in these countries. Finally, the level of harmonization of the financial statements will be studied using the Herfindahl-Hirschman index (IHH) to determine the degree of comparability of the information. To date, the results indicate that the public sector has increased the quantity and harmonization of the financial information published during the study period, but in a heterogeneous way: From the data collected, it has been found that the financial statement published with greater frequency and quantity is the Income Statement (classification of expenses by nature). On the other hand, the most complete reports were published by Costa Rica (2017 to 2019) and Mexico (2016 to 2018), periods during which these countries complied with 92.9 percent of the items analyzed. Although 2017 and 2018 are the years in which the most financial statements were reported, it is important to mention that Mexico is the country that has published the most financial information throughout the entire study period. The use of the IHH is expected to provide accurate information on the quality with which countries have adopted IPSAS within their government accounting systems to promote transparency and accountability in the continent.

Keywords: accounting and auditing, government policy and regulation, harmonization, public sector accounting and audits IPSAS

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24137 Harmonization of State Law and Local Laws in Coastal and Marine Areas Management

Authors: N. S. B. Ambarini, Tito Sofyan, Edra Satmaidi

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Coastal and marine are two potential natural resource one of the pillars of the national economy. The Indonesian archipelago has marine and coastal which is quite spacious. Various important natural resources such as fisheries, mining and so on are in coastal areas and the sea, so that this region is a unique area with a variety of interests to exploit it. Therefore, to preserve a sustainable manner need good management and comprehensive. To the national and local level legal regulations have been published relating to the management of coastal and marine areas. However, in practice it has not been able to function optimally. Substantially has not touched the problems of the region, especially concerning the interests of local communities (local). This study is a legal non-doctrinal approach to socio-legal studies. Based on the results of research in some coastal and marine areas in Bengkulu province - Indonesia, there is a fact that the system of customary law and local wisdom began to weaken implementation. Therefore harmonization needs to be done in implementing laws and regulations that apply to the values of indigenous and local knowledge that exists in the community.

Keywords: coastal and marine, harmonization, law, local

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24136 The Various Legal Dimensions of Genomic Data

Authors: Amy Gooden

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When human genomic data is considered, this is often done through only one dimension of the law, or the interplay between the various dimensions is not considered, thus providing an incomplete picture of the legal framework. This research considers and analyzes the various dimensions in South African law applicable to genomic sequence data – including property rights, personality rights, and intellectual property rights. The effective use of personal genomic sequence data requires the acknowledgement and harmonization of the rights applicable to such data.

Keywords: artificial intelligence, data, law, genomics, rights

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24135 Harmonization of Conflict Ahadith between Dissociation and Peaceful Co-Existence with Non-Muslims

Authors: Saheed Biodun Qaasim-Badmusi

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A lot has been written on peaceful co-existence with non-Muslims in Islam, but little attention is paid to the conflict between Ahadith relating to dissociation from non-Muslims as a kernel of Islamic faith, and the one indicating peaceful co-existence with them. Undoubtedly, proper understanding of seemingly contradictory prophetic traditions is an antidote to the bane of pervasive extremism in our society. This is what calls for need to shed light on ‘Harmonization of Conflict Ahadith between Dissociation and Peaceful Co-existence with Non-Muslims. It is in view of the above that efforts are made in this paper to collate Ahadith pertaining to dissociation from non-Muslims as well as co-existence with them. Consequently, a critical study of their authenticity is briefly explained before proceeding to analysis of their linguistic and contextual meanings. To arrive at the accurate interpretation, harmonization is graphically applied. The result shows that dissociation from non –Muslims as a bedrock of Islamic faith could be explained in Sunnah by prohibition of participating or getting satisfaction from their religious matters, and anti-Islamic activities. Also, freedom of apostasy, ignoring da`wah with wisdom and seeking non-Muslims support against Muslims are frowned upon in Sunnah as phenomenon of dissociation from non –Muslims. All the aforementioned are strictly prohibited in Sunnah whether under the pretext of enhancing peaceful co-existence with non-Muslims or not. While peaceful co-existence with non-Muslims is evidenced in Sunnah by permissibility of visiting the sick among them, exchange of gift with them, forgiving the wrong among them, having good relationship with non-Muslim neighbours, ties of non-Muslim kinship, legal business transaction with them and the like. Finally, the degree of peaceful co-existence with non-Muslims is determined by their attitude towards Islam and Muslims.

Keywords: Ahadith, conflict, co-existence, non-Muslims

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24134 An Institutional Analysis of IFRS Adoption in Poor Jurisdictions

Authors: Catalina Florentina Pricope

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The last two decades witnessed a movement towards harmonization of international financial reporting standards (IFRS) throughout the global economy. This investigation seeks to identify the factors that could explain the adoption of IFRS by poor jurisdictions. While there has been a considerable amount, of literature published on the effects and key drivers of IFRS adoption in both developed and developing countries, little attention has been paid to jurisdictions with less developed capital markets and low-income levels exclusively. Drawing upon the Institutional Isomorphism theory and analyzing a sample of 45 poor jurisdictions between 2008 and 2013, the study empirically shows that poor jurisdictions are driven by legitimacy concerns rather than by economic reasoning to adopt an international accounting perspective. This in turn has implications for the IASB, as it should seek to influence institutional pressures within a particular jurisdiction in order to promote IFRS adoption.

Keywords: IFRS adoption, isomorphism, poor jurisdictions, accounting harmonization

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24133 Legal Pluralism and Efficiency in International Marriage Law: Implications of Regulatory Competition on an Analysis of Conflict of Law Rules

Authors: Rorick Daniel Tovar Galvan

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The existence of different legal systems represents an important barrier for married couples that attempt to reside in another country. Each movement can cause important changes in the rights and obligations derived from the marriage since a different law could be used by the courts to solve legal disputes arising from their relationship. In a context in which it is increasingly common to move from one country to another, people cannot be certain about the outcomes of proceedings dealing with i.e., the dissolution of property regime, maintenance payments or time to wait to initiate divorce because a foreign – and in most cases unknown – law could apply every time they move. At first glance, the answer to this issue seems to be the harmonization of the legal systems: the greater the mobility of individuals inside a group of countries, the higher the similarities of their laws should be. Such a solution could be positive for spouses because a higher degree of legal certainty would be reached in case the same legal rules applied regardless of the place where the couple lives. However, the legal pluralism brings with it also advantages that could be appreciated when one looks closely at the economic rationale behind the legal institution of marriage. This contribution carries out an economic analysis of the existence of different legal systems in the area of marriage law and proposes another strategy to cope with the problems arising from legal pluralism. Far from eliminating the diversity of legal systems, one wishes to foster it, since significant advantages could arise from such diversity in case couples are permitted to choose the applicable law themselves. Based on the idea that the law could be seem as a product offered in the market as well as states and spouses as suppliers and consumers of this product, the paper shows the advantages of designing a legal framework that allows spouses to determine freely the law governing the legal effects of their marriage. Instead of promoting the harmonization of the substantive law, one explores the benefits of encouraging the regulatory competition at international level in the area of marriage law.

Keywords: conflict of laws, harmonization, international marriage law, law and economics, regulatory competition

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24132 Fire Risk Information Harmonization for Transboundary Fire Events between Portugal and Spain

Authors: Domingos Viegas, Miguel Almeida, Carmen Rocha, Ilda Novo, Yolanda Luna

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Forest fires along the more than 1200km of the Spanish-Portuguese border are more and more frequent, currently achieving around 2000 fire events per year. Some of these events develop to large international wildfire requiring concerted operations based on shared information between the two countries. The fire event of Valencia de Alcantara (2003) causing several fatalities and more than 13000ha burnt, is a reference example of these international events. Currently, Portugal and Spain have a specific cross-border cooperation protocol on wildfires response for a strip of about 30km (15 km for each side). It is recognized by public authorities the successfulness of this collaboration however it is also assumed that this cooperation should include more functionalities such as the development of a common risk information system for transboundary fire events. Since Portuguese and Spanish authorities use different approaches to determine the fire risk indexes inputs and different methodologies to assess the fire risk, sometimes the conjoint firefighting operations are jeopardized since the information is not harmonized and the understanding of the situation by the civil protection agents from both countries is not unique. Thus, a methodology aiming the harmonization of the fire risk calculation and perception by Portuguese and Spanish Civil protection authorities is hereby presented. The final results are presented as well. The fire risk index used in this work is the Canadian Fire Weather Index (FWI), which is based on meteorological data. The FWI is limited on its application as it does not take into account other important factors with great effect on the fire appearance and development. The combination of these factors is very complex since, besides the meteorology, it addresses several parameters of different topics, namely: sociology, topography, vegetation and soil cover. Therefore, the meaning of FWI values is different from region to region, according the specific characteristics of each region. In this work, a methodology for FWI calibration based on the number of fire occurrences and on the burnt area in the transboundary regions of Portugal and Spain, in order to assess the fire risk based on calibrated FWI values, is proposed. As previously mentioned, the cooperative firefighting operations require a common perception of the information shared. Therefore, a common classification of the fire risk for the fire events occurred in the transboundary strip is proposed with the objective of harmonizing this type of information. This work is integrated in the ECHO project SpitFire - Spanish-Portuguese Meteorological Information System for Transboundary Operations in Forest Fires, which aims the development of a web platform for the sharing of information and supporting decision tools to be used in international fire events involving Portugal and Spain.

Keywords: data harmonization, FWI, international collaboration, transboundary wildfires

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24131 Green Building Practices: Harmonizing Non-Governmental Organizations Roles and Energy Efficiency

Authors: Abimbola A. Adebayo, Kikelomo I. Adebayo

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Green buildings provide serious challenges for governments all over the world with regard to achieving energy efficiency in buildings. Energy efficient buildings are needed to keep up with minimal impacts on the environment throughout their cycle and to enhance sustainable development. The lack of awareness and benefits of energy efficient buildings have given rise to NGO’s playing important role in filling data gaps, publicizing information, and undertaking awareness raising and policy engagement activities. However, these roles are countered by concerns about subsidies for evaluations, incentives to facilitate data-sharing, and incentives to finance independent research. On the basis of literature review on experiences with NGO’s involvement in energy efficient buildings, this article identifies governance strategies that stimulate the harmonization of NGO’s roles in green buildings with the objective to increase energy efficiency in buildings.

Keywords: energy efficiency, green buildings, NGOs, sustainable development

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24130 European Countries Challenge’s in Value Added Tax

Authors: Fatbardha Kadiu, Nulifer Caliskan

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The value added tax came as a necessity of substituting the old tax on sales. Based on the advantages of this new tax in our days it is used successfully in more than 140 countries around the world. The aim of the paper is to describe the nature of this tax with its advantages and disadvantages. Also it will describe the way how it functions in most of the European countries and the actual challenges of these countries on value added tax. It will be present the types of goods which are exempt from this tax, the reasons and the consequences of those exemptions. The paper will be based on secondary data taken from respective literature. An econometric model will be present in order to identify the dependence of value tax from other parameters. The analyzing most refers to the two main principles of harmonization and billing on the fiscal system and the ways how to restructures the system in order to minimize the fiscal evasion.

Keywords: value added tax, revenues, complexity, legal uncertainty

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24129 Methodology of the Turkey’s National Geographic Information System Integration Project

Authors: Buse A. Ataç, Doğan K. Cenan, Arda Çetinkaya, Naz D. Şahin, Köksal Sanlı, Zeynep Koç, Akın Kısa

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With its spatial data reliability, interpretation and questioning capabilities, Geographical Information Systems make significant contributions to scientists, planners and practitioners. Geographic information systems have received great attention in today's digital world, growing rapidly, and increasing the efficiency of use. Access to and use of current and accurate geographical data, which are the most important components of the Geographical Information System, has become a necessity rather than a need for sustainable and economic development. This project aims to enable sharing of data collected by public institutions and organizations on a web-based platform. Within the scope of the project, INSPIRE (Infrastructure for Spatial Information in the European Community) data specifications are considered as a road-map. In this context, Turkey's National Geographic Information System (TUCBS) Integration Project supports sharing spatial data within 61 pilot public institutions as complied with defined national standards. In this paper, which is prepared by the project team members in the TUCBS Integration Project, the technical process with a detailed methodology is explained. In this context, the main technical processes of the Project consist of Geographic Data Analysis, Geographic Data Harmonization (Standardization), Web Service Creation (WMS, WFS) and Metadata Creation-Publication. In this paper, the integration process carried out to provide the data produced by 61 institutions to be shared from the National Geographic Data Portal (GEOPORTAL), have been trying to be conveyed with a detailed methodology.

Keywords: data specification, geoportal, GIS, INSPIRE, Turkish National Geographic Information System, TUCBS, Turkey's national geographic information system

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24128 Intellectual Property Rights on Plant Materials in Colombia: Legal Harmonization for Food Sovereignty

Authors: Medina Muñoz Lina Rocio

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The purpose of this paper is to examine the debates related to the harmonization of intellectual property rights on plant material, the corporate governance of the seed market in Colombia and the political economy of seeds defended by indigenous communities. In recent years, the commodification of seeds through genetic engineering and political intellectual property, codified as a result of the implementation of the Free Trade Agreement with the United States, has come into conflict with the traditional production of seeds carried out by small farmers and indigenous populations. Agricultural and food practices. In order to understand the ontological dimension of conflicts over seeds, it is necessary to analyze the conceptions that indigenous communities have about good, which they consider a common element of their social organization and define them as sentient beings. Therefore, through a multiple approach, in which the intellectual property policy, the ecological aspects of seed production and the political ontology of indigenous communities are interwoven, I intend to present the discussions held by the actors involved and present the strategies of small producers to protect their interests. It demonstrates that communities have begun to organize social movements to protect such interests and have questioned the philosophy of GM corporate agriculture as a pro-life movement. Finally, it is argued that the conservation of 'traditional' seeds of the communities is an effective strategy to support their struggles for territory, identity, food sovereignty and self-determination.

Keywords: intellectual property rights, intellectual property, traditional knowledge, food safety

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24127 A Comparative Study of Environment Risk Assessment Guidelines of Developing and Developed Countries Including Bangladesh

Authors: Syeda Fahria Hoque Mimmi, Aparna Islam

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Genetically engineered (GE) plants are the need of time for increased demand for food. A complete set of regulations need to be followed from the development of a GE plant to its release into the environment. The whole regulation system is categorized into separate stages for maintaining the proper biosafety. Environmental risk assessment (ERA) is one of such crucial stages in the whole process. ERA identifies potential risks and their impacts through science-based evaluation where it is done in a case-by-case study. All the countries which deal with GE plants follow specific guidelines to conduct a successful ERA. In this study, ERA guidelines of 4 developing and 4 developed countries, including Bangladesh, were compared. ERA guidelines of countries such as India, Canada, Australia, the European Union, Argentina, Brazil, and the US were considered as a model to conduct the comparison study with Bangladesh. Initially, ten parameters were detected to compare the required data and information among all the guidelines. Surprisingly, an adequate amount of data and information requirements (e.g., if the intended modification/new traits of interest has been achieved or not, the growth habit of GE plants, consequences of any potential gene flow upon the cultivation of GE plants to sexually compatible plant species, potential adverse effects on the human health, etc.) matched between all the countries. However, a few differences in data requirement (e.g., agronomic conventions of non-transformed plants, applicants should clearly describe experimental procedures followed, etc.) were also observed in the study. Moreover, it was found that only a few countries provide instructions on the quality of the data used for ERA. If these similarities are recognized in a more framed manner, then the approval pathway of GE plants can be shared.

Keywords: GE plants, ERA, harmonization, ERA guidelines, Information and data requirements

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24126 Enhancing a Competitive Advantage for Thailand’s IT Entrepreneurs

Authors: T. Niracharapa, W. Angkana

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Since information and communication technology (ICT) plays a critical role in enhancing national competitiveness, it is a driving force for social and economic growth and prosperity. The ASEAN Economic Community (AEC) will integrate this into ASEAN countries as a new mechanism and a measure that will improve economic performance as a global economy. Government policies may support or impede such harmonization. This study was to investigate, analyze the status of Thai IT entrepreneurs and define key strategies to enhance their competitive advantage. Data were collected based on in-depth interviews, questionnaires, focus groups, seminars and fieldwork on information technology excluding communication. SWOT was used as a tool to analyze the study. The results of this study can be used to enable the government to guide policy, measures and strategies for creating a competitive advantage for Thailand’s IT entrepreneurs in the global market.

Keywords: AEC, ASEAN, competitive advantage, IT entrepreneurs

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24125 Protection Plan of Medium Voltage Distribution Network in Tunisia

Authors: S. Chebbi, A. Meddeb

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The distribution networks are often exposed to harmful incidents which can halt the electricity supply of the customer. In this context, we studied a real case of a critical zone of the Tunisian network which is currently characterized by the dysfunction of its plan of protection. In this paper, we were interested in the harmonization of the protection plan settings in order to ensure a perfect selectivity and a better continuity of service on the whole of the network.

Keywords: distribution network Gabes-Tunisia, continuity of service, protection plan settings, selectivity

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24124 Language Factor in the Formation of National and Cultural Identity of Kazakhstan

Authors: Andabayeva Dina, Avakova Raushangul, Kortabayeva Gulzhamal, Rakhymbay Bauyrzhan

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This article attempts to give an overview of the language situation and language planning in Kazakhstan. Statistical data is given and excursion to history of languages in Kazakhstan is done. Particular emphasis is placed on the national- cultural component of the Kazakh people, namely the impact of the specificity of the Kazakh language on ethnic identity. Language is one of the basic aspects of national identity. Recently, in the Republic of Kazakhstan purposeful work on language development has been conducted. Optimal solution of language problems is a factor of interethnic relations harmonization, strengthening and consolidation of the peoples and public consent. Development of languages - one of the important directions of the state policy in the Republic of Kazakhstan. The problem of the state language, as part of national (civil) identification play a huge role in the successful integration process of Kazakh society. And quite rightly assume that one of the foundations of a new civic identity is knowing Kazakh language by all citizens of Kazakhstan. The article is an analysis of the language situation in Kazakhstan in close connection with the peculiarities of cultural identity.

Keywords: Kazakhstan, mentality, language policy, ethnolinguistics, language planning, language personality

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24123 An Analytical View of Albanian and French Legislation on Access to Health Care Benefits

Authors: Oljana Hoxhaj

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The integration process of Albania into the European family carries many difficulties. In this context, the Albanian legislator is inclined to implement in the domestic legal framework models which have been successful in other countries. Our paper aims to present an analytical and comparative approach to the health system in Albania and France, mainly focusing on citizen’s access to these services. Different standards and cultures between states, in the context of an approximate model, will be the first challenge of our paper. Over the last few years, the Albanian government has undertaken concrete reforms in this sector, aiming to transform the vision on which the previous health system was structured. In this perspective, the state fulfills not only an obligation to its citizens, but also consolidates progressive steps toward alignment with European Union standards. The necessity to undertake a genuine reform in this area has come as an exigency of society, which has permanently identified problems within this sector, considering it ineffective, out of standards, and corrupt. The inclusion of health services on the Albanian government agenda reflects its will in the function of good governance, transparency, and broadening access to the provision of quality health services in the public and private sectors. The success of any initiative in the health system consists of giving priority to patient needs. Another objective that should be in the state's consideration is to create the premise to provide a comprehensive process on whose foundations partnership and broader co-operation with beneficiary entities are established in any decision-making that is directly related to their interests. Some other important and widespread impacts on the effective realization of citizens' access to the healthcare system coincide with the construction of appropriate infrastructure, increasing the professionalism and qualification of medical staff, and the allocation of a higher budget. France has one of the most effective healthcare models in Europe. That is why we have chosen to analyze this country, aiming to highlight the advantages of this system, as well as the commitment of the French state to drafting effective health policies. In the framework of the process of harmonization of the Albanian legislation with that of the European Union, through our work, we aim to identify the space to implement the whole of these legislative innovations in the Albanian legislation.

Keywords: effective service, harmonization level, innovation, reform

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24122 A Survey on Concurrency Control Methods in Distributed Database

Authors: Seyed Mohsen Jameii

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In the last years, remarkable improvements have been made in the ability of distributed database systems performance. A distributed database is composed of some sites which are connected to each other through network connections. In this system, if good harmonization is not made between different transactions, it may result in database incoherence. Nowadays, because of the complexity of many sites and their connection methods, it is difficult to extend different models in distributed database serially. The principle goal of concurrency control in distributed database is to ensure not interfering in accessibility of common database by different sites. Different concurrency control algorithms have been suggested to use in distributed database systems. In this paper, some available methods have been introduced and compared for concurrency control in distributed database.

Keywords: distributed database, two phase locking protocol, transaction, concurrency

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24121 Harmonization of Accreditation Standards in Education of Central Asian Countries: Theoretical Aspect

Authors: Yskak Nabi, Onolkan Umankulova, Ilyas Seitov

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

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

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24120 Carbohydrate-Based Recommendations as a Basis for Dietary Guidelines

Authors: A. E. Buyken, D. J. Mela, P. Dussort, I. T. Johnson, I. A. Macdonald, A. Piekarz, J. D. Stowell, F. Brouns

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Recently a number of renewed dietary guidelines have been published by various health authorities. The aim of the present work was 1) to review the processes (systematic approach/review, inclusion of public consultation) and methodological approaches used to identify and select the underpinning evidence base for the established recommendations for total carbohydrate (CHO), fiber and sugar consumption, and 2) examine how differences in the methods and processes applied may have influenced the final recommendations. A search of WHO, US, Canada, Australia and European sources identified 13 authoritative dietary guidelines with the desired detailed information. Each of these guidelines was evaluated for its scientific basis (types and grading of the evidence) and the processes by which the guidelines were developed Based on the data retrieved the following conclusions can be drawn: 1) Generally, a relatively high total CHO and fiber intake and limited intake of sugars (added or free) is recommended. 2) Even where recommendations are quite similar, the specific, justifications for quantitative/qualitative recommendations differ across authorities. 3) Differences appear to be due to inconsistencies in underlying definitions of CHO exposure and in the concurrent appraisal of CHO-providing foods and nutrients as well the choice and number of health outcomes selected for the evidence appraisal. 4) Differences in the selected articles, time frames or data aggregation method appeared to be of rather minor influence. From this assessment, the main recommendations are for: 1) more explicit quantitative justifications for numerical guidelines and communication of uncertainty; and 2) greater international harmonization, particularly with regard to underlying definitions of exposures and range of relevant nutrition-related outcomes.

Keywords: carbohydrates, dietary fibres, dietary guidelines, recommendations, sugars

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24119 Knowledge Graph Development to Connect Earth Metadata and Standard English Queries

Authors: Gabriel Montague, Max Vilgalys, Catherine H. Crawford, Jorge Ortiz, Dava Newman

Abstract:

There has never been so much publicly accessible atmospheric and environmental data. The possibilities of these data are exciting, but the sheer volume of available datasets represents a new challenge for researchers. The task of identifying and working with a new dataset has become more difficult with the amount and variety of available data. Datasets are often documented in ways that differ substantially from the common English used to describe the same topics. This presents a barrier not only for new scientists, but for researchers looking to find comparisons across multiple datasets or specialists from other disciplines hoping to collaborate. This paper proposes a method for addressing this obstacle: creating a knowledge graph to bridge the gap between everyday English language and the technical language surrounding these datasets. Knowledge graph generation is already a well-established field, although there are some unique challenges posed by working with Earth data. One is the sheer size of the databases – it would be infeasible to replicate or analyze all the data stored by an organization like The National Aeronautics and Space Administration (NASA) or the European Space Agency. Instead, this approach identifies topics from metadata available for datasets in NASA’s Earthdata database, which can then be used to directly request and access the raw data from NASA. By starting with a single metadata standard, this paper establishes an approach that can be generalized to different databases, but leaves the challenge of metadata harmonization for future work. Topics generated from the metadata are then linked to topics from a collection of English queries through a variety of standard and custom natural language processing (NLP) methods. The results from this method are then compared to a baseline of elastic search applied to the metadata. This comparison shows the benefits of the proposed knowledge graph system over existing methods, particularly in interpreting natural language queries and interpreting topics in metadata. For the research community, this work introduces an application of NLP to the ecological and environmental sciences, expanding the possibilities of how machine learning can be applied in this discipline. But perhaps more importantly, it establishes the foundation for a platform that can enable common English to access knowledge that previously required considerable effort and experience. By making this public data accessible to the full public, this work has the potential to transform environmental understanding, engagement, and action.

Keywords: earth metadata, knowledge graphs, natural language processing, question-answer systems

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24118 Marosok Tradition in the Process of Buying and Selling Cattle in Payakumbuh: A Comparative Study between Adat Law and Positive Law of Indonesia

Authors: Mhd. Zakiul Fikri, M. Agus Maulidi

Abstract:

Indonesia is a constitutional state. As the constitutional state, Indonesia is not only using a single legal system, but also adopting three legal systems consist of: The European continental legal system or positive law of Indonesia, adat law system, and legal system of religion. This study will discuss Marosok tradition in the process of buying and selling cattle in Payakumbuh: a comparative study between adat law and positive law of Indonesia. The objectives of this research are: First, to find the meaning of the philosophical of Marosok tradition in Payakumbuh. Second, to find the legal implications of the Marosok tradition reviewed aspects of adat law and positive law of Indonesia. Third, to find legal procedure in arbitrating the dispute wich is potentially appear in the post-process of buying and selling cattle based on positive law and adat law adopted in Indonesia. This research is empirical legal research that using two model approaches which are statute approach and conceptual approach. Data was obtained through interviews, observations, and documents or books. Then a method of data analysis used is inductive analysis. Finally, this study found that: First, tradition of Marosok contains the meaning of harmonization of social life that keep people from negative debate, envy, and arrogant. Second, Marosok tradition is one of the adat law in Indonesia; it is one of contract law in the process of buying and selling. If the comparison between the practice Marosok tradition as adat law with the provisions of Article 1320 book of civil code about the terms of the validity of a contract, the elements contained in the provisions of these regulations are met in practice Marosok. Thus, the practice of Marosok in buying and selling cattle process in Payakumbuh justified in view of the positive law of Indonesia. Last of all, all kinds of disputes arising due to contracts made by Marosok tradition can be resolved by positive law and adat law of Indonesia.

Keywords: Adat law, contract, Indonesia, Marosok

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24117 Pharmacovigilance: An Empowerment in Safe Utilization of Pharmaceuticals

Authors: Pankaj Prashar, Bimlesh Kumar, Ankita Sood, Anamika Gautam

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Pharmacovigilance (PV) is a rapidly growing discipline in pharmaceutical industries as an integral part of clinical research and drug development over the past few decades. PV carries a breadth of scope from drug manufacturing to its regulation with safer utilization. The fundamental steps of PV not only includes data collection and verification, coding of drugs with adverse drug reactions, causality assessment and timely reporting to the authorities but also monitoring drug manufacturing, safety issues, product quality and conduction of due diligence. Standardization of adverse event information, collaboration of multiple departments in different companies, preparation of documents in accordance to both governmental as well as non-governmental organizations (FDA, EMA, GVP, ICH) are the advancements in discipline of PV. De-harmonization, lack of predictive drug safety models, improper funding by government, non-reporting, and non-acceptability of ADRs by developing countries and reports directly from patients to the monitoring centres respectively are the major road backs of PV. Mandatory pharmacovigilance reporting, frequent inspections, funding by government, educating and training medical students, pharmacists and nurses in this segment can bring about empowerment in PV. This area needs to be addressed with a sense of urgency for the safe utilization of pharmaceuticals.

Keywords: pharmacovigilance, regulatory, adverse event, drug safety

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24116 Residual Analysis and Ground Motion Prediction Equation Ranking Metrics for Western Balkan Strong Motion Database

Authors: Manuela Villani, Anila Xhahysa, Christopher Brooks, Marco Pagani

Abstract:

The geological structure of Western Balkans is strongly affected by the collision between Adria microplate and the southwestern Euroasia margin, resulting in a considerably active seismic region. The Harmonization of Seismic Hazard Maps in the Western Balkan Countries Project (BSHAP) (2007-2011, 2012-2015) by NATO supported the preparation of new seismic hazard maps of the Western Balkan, but when inspecting the seismic hazard models produced later by these countries on a national scale, significant differences in design PGA values are observed in the border, for instance, North Albania-Montenegro, South Albania- Greece, etc. Considering the fact that the catalogues were unified and seismic sources were defined within BSHAP framework, obviously, the differences arise from the Ground Motion Prediction Equations selection, which are generally the component with highest impact on the seismic hazard assessment. At the time of the project, a modest database was present, namely 672 three-component records, whereas nowadays, this strong motion database has increased considerably up to 20,939 records with Mw ranging in the interval 3.7-7 and epicentral distance distribution from 0.47km to 490km. Statistical analysis of the strong motion database showed the lack of recordings in the moderate-to-large magnitude and short distance ranges; therefore, there is need to re-evaluate the Ground Motion Prediction Equation in light of the recently updated database and the new generations of GMMs. In some cases, it was observed that some events were more extensively documented in one database than the other, like the 1979 Montenegro earthquake, with a considerably larger number of records in the BSHAP Analogue SM database when compared to ESM23. Therefore, the strong motion flat-file provided from the Harmonization of Seismic Hazard Maps in the Western Balkan Countries Project was merged with the ESM23 database for the polygon studied in this project. After performing the preliminary residual analysis, the candidate GMPE-s were identified. This process was done using the GMPE performance metrics available within the SMT in the OpenQuake Platform. The Likelihood Model and Euclidean Distance Based Ranking (EDR) were used. Finally, for this study, a GMPE logic tree was selected and following the selection of candidate GMPEs, model weights were assigned using the average sample log-likelihood approach of Scherbaum.

Keywords: residual analysis, GMPE, western balkan, strong motion, openquake

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24115 Empirical Evidence on the Need for Harmonization of Audit Criteria for Small Enterprises in India

Authors: Satinder Bhatia

Abstract:

Limited Liability Partnerships (LLPs) was a concept introduced in India in 2009. Ever since then, there has been a fierce growth in the number of organizations registered as LLPs outpacing the number of registrations as private companies. Among other benefits extended to LLPs, the audit being mandated only for LLPs having a turnover of at least Rs 40 lakhs or capital contribution of Rs 25 lakhs, has been a major attraction. This has resulted in only about 10 per cent of LLPs coming under mandatory audit. Even for such companies, the accounting standards to be followed in the preparation of financial statements have not been specified. The Revised Indian Accounting Standards (Revised IndAS) which are aligned with IFRS to a great extent, may apply to LLPs only under limited conditions. Thus, the veracity of even the audited financial statements of LLPs can be questioned. If in future, these LLPs would like to list on a stock exchange to raise capital, there can be serious hurdles if investors do not find the financial statements to be reliable and consistent. LLPs are generally governed by country-specific rules in the area of accounts and audit. Thus, such rules vary across UK, EU and the USA. Some countries have adopted the IFRS for SMEs and since LLPs can be referred to as SMEs; they would come under the ambit of these IFRS provisions. Besides, as the scope of audit widens to cover qualitative information in addition to quantitative data, audit of LLPs has now acquired a new meaning and a new urgency as demands for at least limited purpose audits are arising from different stakeholders including lenders, suppliers, customers and joint venture partners.

Keywords: audit disclosures, audit quality, guidance for SMEs, non-audit services

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24114 Cognitive Based Approach to Organizational Development

Authors: Tatiana V. Korsakova

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The cognitive methodology in management is considered: Cognitive structuring - the formation of ideas about the functioning of a developing organization; Cognitive modeling - heuristic construction of existing actions (zone of successful actions); and Cognitive construct - the formation of filters for converting external information into specific events of managerial reality. The major findings of the study are the identification of areas of successful actions in the organization, harmonization of criteria for evaluating the effectiveness of company management, and the frame-description that indicates the connection of environmental elements with the elements of the organization. It is stated the development of specific events of managerial reality in the direction of the further development of the organization depends on the personal cognitive construct of the development-subjects when it is used in the zone of successful actions.

Keywords: cognitive construct, focus of applicability, knowledge corporate culture, zones of successful actions

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