Search results for: international humanitarian laws
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 4431

Search results for: international humanitarian laws

4221 Understanding Profit Shifting by Multinationals in the Context of Cross-Border M&A: A Methodological Exploration

Authors: Michal Friedrich

Abstract:

Cross-border investment has never been easier than in today’s global economy. Despite recent initiatives tightening the international tax landscape, profit shifting and tax optimization by multinational entities (MNEs) in the context of cross-border M&A remain persistent and complex phenomena that warrant in-depth exploration. By synthesizing the outcomes of existing research, this study aims to first provide a methodological framework for identifying MNEs’ profit-shifting behavior and quantifying its fiscal impacts via various macroeconomic and microeconomic approaches. The study also proposes additional methods and qualitative/quantitative measures for extracting insight into the profit shifting behavior of MNEs in the context of their M&A activities at industry and entity levels. To develop the proposed methods, this study applies the knowledge of international tax laws and known profit shifting conduits (incl. dividends, interest, and royalties) on several model cases/types of cross-border acquisitions and post-acquisition integration activities by MNEs and highlights important factors that encourage or discourage tax optimization. Follow-up research is envisaged to apply the methods outlined in this study on published data on real-world M&A transactions to gain practical country-by-country, industry and entity-level insights. In conclusion, this study seeks to contribute to the ongoing discourse on profit shifting by providing a methodological toolkit for exploring profit shifting tendencies MNEs in connection with their M&A activities and to serve as a backbone for further research. The study is expected to provide valuable insight to policymakers, tax authorities, and tax professionals alike.

Keywords: BEPS, cross-border M&A, international taxation, profit shifting, tax optimization

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4220 Existing International Cooperation Mechanisms and Proposals to Enhance Their Effectiveness for Marine-Based Geoengineering Governance

Authors: Aylin Mohammadalipour Tofighi

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Marine-based geoengineering methods, proposed to mitigate climate change, operate primarily through two mechanisms: reducing atmospheric carbon dioxide levels and diminishing solar absorption by the oceans. While these approaches promise beneficial outcomes, they are fraught with environmental, legal, ethical, and political challenges, necessitating robust international governance. This paper underscores the critical role of international cooperation within the governance framework, offering a focused analysis of existing international environmental mechanisms applicable to marine-based geoengineering governance. It evaluates the efficacy and limitations of current international legal structures, including treaties and organizations, in managing marine-based geoengineering, noting significant gaps such as the absence of specific regulations, dedicated international entities, and explicit governance mechanisms such as monitoring. To rectify these problems, the paper advocates for concrete steps to bolster international cooperation. These include the formulation of dedicated marine-based geoengineering guidelines within international agreements, the establishment of specialized supervisory entities, and the promotion of transparent, global consensus-building. These recommendations aim to foster governance that is environmentally sustainable, ethically sound, and politically feasible, thereby enhancing knowledge exchange, spurring innovation, and advancing the development of marine-based geoengineering approaches. This study emphasizes the importance of collaborative approaches in managing the complexities of marine-based geoengineering, contributing significantly to the discourse on international environmental governance in the face of rapid climate and technological changes.

Keywords: climate change, environmental law, international cooperation, international governance, international law, marine-based geoengineering, marine law, regulatory frameworks

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4219 The Experience of the Prosthetics Program in Palestine Arab American University as Model

Authors: Ahmad Dawabsheh

Abstract:

The prosthetics program is an international program, found in honorable respectable universities. This program like other programs was found to serve several reasons, The most important reason is humanity, humanity free of conflict, religion, race, or war, but rather focuses on the humanitarian issue. This is what encouraged me to study this topic to help people, especially the poor in the world. The researcher will distribute a questionnaire to the faculty members and students of the department to measure the knowledge and importance of this program from the practical and theoretical sides of the local community. The researcher used the analytical method to study the subject. The research will attempt to answer the questions: What is the student's knowledge of this program? How important is this program to society?. The research aims to know the Palestinian society's need for this program. The research also aims to know the extent of students' knowledge of recent developments and new innovations in prosthetics around the world. What does the university offer to students in addition to theoretical courses?

Keywords: prosthetics, Arab American University, analytical method, questionnair

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4218 AI-Based Technologies in International Arbitration: An Exploratory Study on the Practicability of Applying AI Tools in International Arbitration

Authors: Annabelle Onyefulu-Kingston

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One of the major purposes of AI today is to evaluate and analyze millions of micro and macro data in order to determine what is relevant in a particular case and proffer it in an adequate manner. Microdata, as far as it relates to AI in international arbitration, is the millions of key issues specifically mentioned by either one or both parties or by their counsels, arbitrators, or arbitral tribunals in arbitral proceedings. This can be qualifications of expert witness and admissibility of evidence, amongst others. Macro data, on the other hand, refers to data derived from the resolution of the dispute and, consequently, the final and binding award. A notable example of this includes the rationale of the award and specific and general damages awarded, amongst others. This paper aims to critically evaluate and analyze the possibility of technological inclusion in international arbitration. This research will be imploring the qualitative method by evaluating existing literature on the consequence of applying AI to both micro and macro data in international arbitration, and how this can be of assistance to parties, counsels, and arbitrators.

Keywords: AI-based technologies, algorithms, arbitrators, international arbitration

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4217 The European Legislation on End-of-Waste

Authors: Claudio D'Alonzo

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According to recent tendencies, progress on resource efficiency is possible and it will lead to economic, environmental, and social benefits. The passage to a circular economy system, in which all the materials and energy will maintain their value for as long as possible, waste is reduced and only a few resources are used, is one of the most relevant parts of the European Union's environmental policy to develop a sustainable, competitive and low-carbon economy. A definition of circular economy can be found in Decision 1386/2013/EU of the European Parliament and of the Council on a General Union Environment Action Programme to 2020 named “Living well, within the limits of our planet”. The purpose of renewing waste management systems in the UE and making the European model one of the most effective in the world, a revised waste legislative framework entered into force in July 2018. Regarding the Italian legislation, the laws to be modified are the Legislative Decree 3 April 2006, n. 152 and the laws ruling waste management, end-of-waste, by-products and, the regulatory principles regarding circular economy. European rules on end-of-waste are not fully harmonised and so there are legal challenges. The target to be achieved is full consistency between the laws implementing waste and chemicals policies. Only in this way, materials will be safe, fit-for-purpose and designed for durability; additionally, they will have a low environmental impact.

Keywords: circular economy, end-of-waste, legislation, secondary raw materials

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4216 Institutional Structures Shaping Female Representation in Politics in Pakistan

Authors: Neelum Maqsood

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This paper is a study of how institutional structures shape the policy-making activities of female legislators. The literature on this area indicates that if there is an institution created by men to secure elite interests, women will face constraints in legislative activities. This paper will analyze the institutional setting in Pakistan and document the conditions women face that both restrict or enable them from representing the general interests of other women. The main experimental design depends on the variation of international scrutiny that Pakistan faces in two different time periods that will be classified as high international scrutiny and low international scrutiny. A high international scrutiny period is one where Pakistan comes under the international lens because of a domestic event that has international ramifications, for example, in terms of gender equality. The argument is that women parliamentarians receive different treatment in periods of high international scrutiny. As Pakistan comes under scrutiny, women will be more active in their legislative activities than in low international scrutiny, as male parliamentarians will be less likely to influence or restrain women’s activities. Using this variation, the trends in memberships and support functions given to women in these two time periods will be studied. The second variation will comprise the analysis of male and female assignments, training, and funding on general seats across time, which will require data collection over this time of 12-15 years, including the years during the war when Pakistan was under high international scrutiny.

Keywords: female representation, gender equality, democratic institutions, quota seats

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4215 Protection of Human Rights in Europe: The Parliamentary Dimension

Authors: Aleksandra Chiniaeva

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The following paper describes the activity of national and international parliamentary assemblies of the European region in protection and promotion of human rights. It may be said that parliamentarians have a “double mandate” — as members of the international assembly and of their respective national parliaments. In other words, parliamentarization at both international and national level provides a situation for parliamentarians, where they link people, national governments and international organizations. The paper is aimed towards demonstrating that the activity of the main international parliamentary assemblies of the European region have a real positive impact on the human rights situation in the European region. In addition, the paper describes the assemblies that include protection of human rights in their Agenda as one of the main subjects: the EP, the PACE, the OSCE PA and the IPA CIS. Co-operation activities such as joint election observation; participation in inter-parliamentary associations, such as the IPU; conclusion agreements allow assemblies to provide observation of human right situation in the states that are not members of the particular organization and as consequence make their impact broader.

Keywords: human rights, international parliamentary assembly, IPU, EP, PACE, OSCE, international election observation

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4214 International Service Learning 3.0: Using Technology to Improve Outcomes and Sustainability

Authors: Anthony Vandarakis

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Today’s International Service Learning practices require an update: modern technologies, fresh educational frameworks, and a new operating system to accountably prosper. This paper describes a model of International Service Learning (ISL), which combines current technological hardware, electronic platforms, and asynchronous communications that are grounded in inclusive pedagogy. This model builds on the work around collaborative field trip learning, extending the reach to international partnerships across continents. Mobile technology, 21st century skills and summit-basecamp modeling intersect to support novel forms of learning that tread lightly on fragile natural ecosystems, affirm local reciprocal partnership in projects, and protect traveling participants from common yet avoidable cultural pitfalls.

Keywords: International Service Learning, ISL, field experiences, mobile technology, out there in here, summit basecamp pedagogy

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4213 Legal Study on the Construction of Olympic and Paralympic Soft Law about Manipulation of Sports Competition

Authors: Clemence Collon, Didier Poracchia

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The manipulation of sports competitions is a new type of sports integrity problem. While doping has become an organized, institutionalized struggle, the manipulation of sports competitions is gradually building up. This study aims to describe and understand how the soft Olympic and Paralympic law was gradually built. It also summarizes the legal tools for prevention, detection, and sanction developed by the international Olympic movement. Then, it analyzes the impact of this soft law on the law of the States, in particular in French law. This study is mainly based on an analysis of existing legal literature and non-binding law in the International Olympic and Paralympic movement and on the French National Olympic Committee. Interviews were carried out with experts from the Olympic movement or experts working on combating the manipulation of sports competitions; the answers are also used in this article. The International Olympic Committee has created a supranational legal base to fight against the manipulation of sports competitions. This legal basis must be respected by sports organizations. The Olympic Charter, the Olympic Code of Ethics, the Olympic Movement Code on the prevention of the manipulation of sports competitions, the rules of standards, the basic universal principles, the manuals, the declarations have been published in this perspective. This sports soft law has influences or repercussions in each state. Many states take this new form of integrity problem into account by creating state laws or measures in favor of the fight against sports manipulations. France has so far only a legal basis for manipulation related to betting on sports competitions through the infraction of sports corruption included in the penal code and also created a national platform with various actors to combat this cheating. This legal study highlights the progressive construction of the sports law rules of the Olympic movement in the fight against the manipulation of sports competitions linked to sports betting and their impact on the law of the states.

Keywords: integrity, law and ethics, manipulation of sports competitions, olympic, sports law

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4212 ‘Transnationalism and the Temporality of Naturalized Citizenship

Authors: Edward Shizha

Abstract:

Citizenship is not only political, but it is also a socio-cultural expectation that naturalized immigrants desire for. However, the outcomes of citizenship desirability are determined by forces outside the individual’s control based on legislation and laws that are designed at the macro and exosystemic levels by politicians and policy makers. These laws are then applied to determine the status (permanency or temporariness) of citizenship for immigrants and refugees, but the same laws do not apply to non-immigrant citizens who attain it by birth. While theoretically, citizenship has generally been considered an irrevocable legal status and the highest and most secure legal status one can hold in a state, it is not inviolate for immigrants. While Article 8 of the United Nations Convention on the Reduction of Statelessness provides grounds for revocation of citizenship obtained by immigrants and refugees in host countries, nation-states have their own laws tied to the convention that provide grounds for revocation. Ever since the 9/11 attacks in the USA, there has been a rise in conditional citizenship and the state’s withdrawal of citizenship through revocation laws that denaturalize citizens who end up not merely losing their citizenship but also the right to reside in the country of immigration. Because immigrants can be perceived as a security threat, the securitization of citizenship and the legislative changes have been adopted to specifically allow greater discretionary power in stripping people of their citizenship.The paper ‘Do We Really Belong Here?’ Transnationalism and the Temporality of Naturalized Citizenship examines literature on the temporality of naturalized citizenship and questions whether citizenship, for newcomers (immigrants and refugees), is a protected human right or a privilege. The paper argues that citizenship in a host country is a well sought-after status by newcomers. The question is whether their citizenship, if granted, has a permanent or temporary status and whether it is treated in the same way as that of non-immigrant citizens. The paper further argues that, despite citizenship having generally been considered an irrevocable status in most Western countries, in practice, if not in law, for immigrants and refugees, citizenship comes with strings attached because of policies and laws that control naturalized citizenship. These laws can be used to denationalize naturalized citizens through revocations for those stigmatized as ‘undesirables’ who are threatened with deportation. Whereas non-immigrant citizens (those who attain it by birth) have absolute right to their citizenship, this is seldom the case for immigrants.This paper takes a multidisciplinary approach using Urie Bronfenbrenner’s ecological systems theory, the macrosystem and exo-system, to examine and review literature on the temporality of naturalized citizenship and questions whether citizenship is a protected right or a privilege for immigrants. The paper challenges the human rights violation of citizenship revocation and argues for equality of treatment for all citizens despite how they acquired their citizenship. The fragility of naturalized citizenship undermines the basic rights and securities that citizenship status can provide to the person as an inclusive practice in a diverse society.

Keywords: citizenship, citizenship revocation, dual citizenship, human rights, naturalization, naturalized citizenship

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4211 The Role of International Organizations in the Implementation of Return Migration Policy in Cameroon

Authors: Charles Simplice Mbatsogo Mebo

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With growth picking up again, Africa seems increasingly attractive for its own nationals who return home through new opportunities available for them. The purpose of our research paper is to understand the role of the international partners in Cameroon, with regards to their support for the return and reintegration of migrants. We, therefore, questioned the relevance and effectiveness and efficacy of international instruments in reintegrating returnees to Cameroon. After our analysis that was conducted on the basis of a documentary exploration, interviews, and field surveys, it appears that the contribution of the international partners in Cameroon is proven in relation to their participation in the financing and placement of returned experts. However, their contribution remains insufficient due to their low level of deployment and the insignificant impact of their investments on the reintegration of Cameroonian Diasporas. The research also reveals some exogenous and endogenous constraints that hinder international institutions' actions in terms of accompanying migrants returning to Cameroon. Finally, for a better management of the returnees' issue, it is necessary to set up a mechanism to raise awareness and a coordination system of all international actors involved. It is also relevant to reform the migration policy, build institutional capacities, and improve the juridical-administrative and economic environment so as to favor co-development in Cameroon.

Keywords: international partners, returnees, diaspora, migration policy, co-development

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4210 Externalised Migration Controls and the Deportation of Minors and Potential Refugees from Mexico

Authors: Vickie Knox

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Since the ‘urgent humanitarian crisis’ of the arrival of tens of thousands of Central American minors at the Mexico-US border in early 2014, the USA has increasingly externalised migration controls to Mexico. Although the resulting policy ‘Plan Frontera Sur’ claimed to protect migrants’ human rights, it has manifested as harshly delivered in-country controls and an alarming increase in deportations, particularly of minors. This is of particular concern given the ongoing situation of forced migration caused by criminal violence in Central America because these deportations do not all comply with Mexico’s international obligations and with its own legal framework for international protection that allows inter alia verbal asylum claims and grants minors additional protection against deportation. Notably, the volume of deportations, the speed with which they are carried out and the lack of adequate screening indicate non-compliance with the principle of non-refoulement and the right to claim asylum or other forms of protection. Based on qualitative data gathered in fieldwork in 2015 and quantitative data covering the period 2014-2016, this research details three types of adverse outcome resulting from these externalised controls: human rights violations perpetrated in order to deliver the policy–namely, deportations that may not comply with the principle of non-refoulement or the protection of minors; human rights violations perpetrated in the execution of policy–such as violations by state actors during apprehension and detention; and adverse consequences of the policy – such as increased risk during transit. This research has particular resonance as the Trump era brings tighter enforcement in the region, and has broader relevance for the study of externalisation tools on a global level.

Keywords: deportation, externalisation, forced migration, non-refoulement

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4209 The Islamic Perspective in International Relations

Authors: Hakam Junus, Natassha Chrysanti

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The international relations theory currently is dominated by the western theoretical perspectives. Although the western theories are often used by many scholars as the universal perspective to explain the phenomena that occur in the world, sometimes the existing theories are failed to explain various issues that occur in the non-western world, for example, in the studies concerning on terrorism issues. Using inappropriate theories to explain the international issues such as terrorism will cause a failure in the decision-making process. The lack of understanding regarding Islamic perspective could be one of the factors that make international society unable to eradicate violent terrorism in the name of religion. Thus, this paper is argued that considering Islamic perspective as one of the major studies in international relations is significant to build a bridge between the Islamic world and the western world. It is believed that enhancing the study of Islamic perspective will create better understanding of the Islamic world and will enrich the study of international relations. This paper is conducted through a qualitative approach, in which data is obtained from the literature analysis. Considering Islamic perspective is important because Islam is listed as one of the major religions in the world. It is also due to the geopolitical spread of the Muslim in the world and the likelihood of the Islamic perspective to shape and influence Muslim’s behavior in the international level. The study of Islamic perspective in the international level is neither to contempt nor to oppose the existing western theories; rather it is needed in order to broaden the perspective in the international relations studies. The Islamic perspective is different compared to the non-western school of thought such as realism, and liberalism in some respects. The Islamic perspective cannot be explained through the lens of rationalist approaches. Compares to the post-positivism international relations perspectives, Islamic perspective is probably closer to the constructivist school of thought. However, the Islamic perspective offers some uniqueness that is not limited to the socially constructed ideas as in the constructivist arguments. This paper will be developed according to the discussion of three aspects that make Islamic perspective different with the existing international relations theories. The first aspect is the main actors in the international level. The second aspect is regarding on what appears to be the most important point for the actors in the international relations. The third aspect is regarding the pattern of relationship between the actors in the international level. In addition, this paper will briefly discuss the perspective of Islam in economics compare to the existing theories in the realm of international political economy.

Keywords: international relations, Islam, non-western theories, societies

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4208 The Feminism of Data Privacy and Protection in Africa

Authors: Olayinka Adeniyi, Melissa Omino

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The field of data privacy and data protection in Africa is still an evolving area, with many African countries yet to enact legislation on the subject. While African Governments are bringing their legislation to speed in this field, how patriarchy pervades every sector of African thought and manifests in society needs to be considered. Moreover, the laws enacted ought to be inclusive, especially towards women. This, in a nutshell, is the essence of data feminism. Data feminism is a new way of thinking about data science and data ethics that is informed by the ideas of intersectional feminism. Feminising data privacy and protection will involve thinking women, considering women in the issues of data privacy and protection, particularly in legislation, as is the case in this paper. The line of thought of women inclusion is not uncommon when even international and regional human rights specific for women only came long after the general human rights. The consideration is that these should have been inserted or rather included in the original general instruments in the first instance. Since legislation on data privacy is coming in this century, having seen the rights and shortcomings of earlier instruments, then the cue should be taken to ensure inclusive wholistic legislation for data privacy and protection in the first instance. Data feminism is arguably an area that has been scantily researched, albeit a needful one. With the spate of increase in the violence against women spiraling in the cyber world, compounding the issue of COVID-19 and the needful response of governments, and the effect of these on women and their rights, fast forward, the research on the feminism of data privacy and protection in Africa becomes inevitable. This paper seeks to answer the questions, what is data feminism in the African context, why is it important in the issue of data privacy and protection legislation; what are the laws, if any, existing on data privacy and protection in Africa, are they women inclusive, if not, why; what are the measures put in place for the privacy and protection of women in Africa, and how can this be made possible. The paper aims to investigate the issue of data privacy and protection in Africa, the legal framework, and the protection or provision that it has for women if any. It further aims to research the importance and necessity of feminizing data privacy and protection, the effect of lack of it, the challenges or bottlenecks in attaining this feat and the possibilities of accessing data privacy and protection for African women. The paper also researches the emerging practices of data privacy and protection of women in other jurisprudences. It approaches the research through the methodology of review of papers, analysis of laws, and reports. It seeks to contribute to the existing literature in the field and is explorative in its suggestion. It suggests a draft of some clauses to make any data privacy and protection legislation women inclusive. It would be useful for policymaking, academic, and public enlightenment.

Keywords: feminism, women, law, data, Africa

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4207 Human Rights to Environment: The Constitutional and Judicial Perspective in India

Authors: Varinder Singh

Abstract:

The primitive man had not known anything like human rights. In the later centuries of human progress with the development of scientific and technological knowledge, the growth of population and the tremendous changes in the human environment, the laws of nature that maintained the Eco-balance crumbled. The race for better and comfortable life landed mankind in a vicious circle. It created environmental imbalance, unplanned and uneven development, breakdown of self-sustaining village economy, mushrooming of shanty towns and slums, widening the chasm between the rich and the poor, over-exploitation of natural resources, desertification of arable lands, pollution of different kinds, heating up of earth and depletion of ozone layer. Modem International Life has been deeply marked and transformed by current endeavors to meet the needs and fulfill the requirements of protection of human person and of the environment. Such endeavors have been encouraged by the widespread recognition that protection of human being and the environment reflects common superior values and constitutes a common concern of mankind. The parallel evolutions of human rights protection and environmental protection disclose some close affinities. There was the occurrence of process of internationalization of both human rights protection and environmental protection, the former beginning with the 1948 Universal Declaration of Human Rights, the latter with the 1972 Stockholm Declaration on the Human Environment.It is now well established that it is the basic human right of every individual to live in a pollution free environment with full human dignity. The judiciary has so far pronounced a number of judgments in this regard. The Supreme Court in view of various laws relating to environment protection and the constitutional provision has held that right to pollution free environment. Article-21 is the heart of the fundamental rights and has received expanded meanings from time to time.

Keywords: human rights, law, environment, polluter

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4206 Prediction of the Torsional Vibration Characteristics of a Rotor-Shaft System Using Its Scale Model and Scaling Laws

Authors: Jia-Jang Wu

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This paper presents the scaling laws that provide the criteria of geometry and dynamic similitude between the full-size rotor-shaft system and its scale model, and can be used to predict the torsional vibration characteristics of the full-size rotor-shaft system by manipulating the corresponding data of its scale model. The scaling factors, which play fundamental roles in predicting the geometry and dynamic relationships between the full-size rotor-shaft system and its scale model, for torsional free vibration problems between scale and full-size rotor-shaft systems are firstly obtained from the equation of motion of torsional free vibration. Then, the scaling factor of external force (i.e., torque) required for the torsional forced vibration problems is determined based on the Newton’s second law. Numerical results show that the torsional free and forced vibration characteristics of a full-size rotor-shaft system can be accurately predicted from those of its scale models by using the foregoing scaling factors. For this reason, it is believed that the presented approach will be significant for investigating the relevant phenomenon in the scale model tests.

Keywords: torsional vibration, full-size model, scale model, scaling laws

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4205 Factors of Adoption of the International Financial Reporting Standard for Small and Medium Sized Entities

Authors: Uyanga Jadamba

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Globalisation of the world economy has necessitated the development and implementation of a comparable and understandable reporting language suitable for use by all reporting entities. The International Accounting Standard Board (IASB) provides an international reporting language that lets all users understand the financial information of their business and potentially allows them to have access to finance at an international level. The study is based on logistic regression analysis to investigate the factors for the adoption of theInternational Financial Reporting Standard for Small and Medium sized Entities (IFRS for SMEs). The study started with a list of 217 countries from World Bank data. Due to the lack of availability of data, the final sample consisted of 136 countries, including 60 countries that have adopted the IFRS for SMEs and 76 countries that have not adopted it yet. As a result, the study included a period from 2010 to 2020 and obtained 1360 observations. The findings confirm that the adoption of the IFRS for SMEs is significantly related to the existence of national reporting standards, law enforcement quality, common law (legal system), and extent of disclosure. It means that the likelihood of adoption of the IFRS for SMEs decreases if the country already has a national reporting standard for SMEs, which suggests that implementation and transitional costs are relatively high in order to change the reporting standards. The result further suggests that the new standard adoption is easier in countries with constructive law enforcement and effective application of laws. The finding also shows that the adoption increases if countries have a common law system which suggests that efficient reportingregulations are more widespread in these countries. Countries with a high extent of disclosing their financial information are more likely to adopt the standard than others. The findings lastly show that the audit qualityand primary education levelhave no significant impact on the adoption.One possible explanation for this could be that accounting professionalsfrom in developing countries lacked complete knowledge of the international reporting standards even though there was a requirement to comply with them. The study contributes to the literature by providing factors that impact the adoption of the IFRS for SMEs. It helps policymakers to better understand and apply the standard to improve the transparency of financial statements. The benefit of adopting the IFRS for SMEs is significant due to the relaxed and tailored reporting requirements for SMEs, reduced burden on professionals to comply with the standard, and provided transparent financial information to gain access to finance.The results of the study are useful toemerging economies where SMEs are dominant in the economy in informing its evaluation of the adoption of the IFRS for SMEs.

Keywords: IFRS for SMEs, international financial reporting standard, adoption, institutional factors

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4204 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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4203 A Study on the Role of Human Rights in the Aid Allocations of China and the United States

Authors: Shazmeen Maroof

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The study is motivated by a desire to investigate whether there is substance to claims that, relative to traditional donors, China disregards human rights considerations when allocating overseas aid. While the stated policy of the U.S. is that consideration of potential aid recipients’ respect for human rights is mandatory, some quantitative studies have cast doubt on whether this is reflected in actual allocations. There is a lack of academic literature that formally assesses the extent to which the two countries' aid allocations differ; which is essential to test whether the criticisms of China's aid policy in comparison to that of the U.S. are justified. Using data on two standard human rights measures, 'Political Terror Scale' and 'Civil Liberties', the study analyse the two donors’ aid allocations among 125 countries over the period 2000 to 2014. The bivariate analysis demonstrated that a significant share of China’s aid flow to countries with poor human rights record. At the same time, the U.S. seems little different in providing aid to these countries. The empirical results obtained from the Fractional Logit model also provided some support to the general pessimism regarding China’s provision of aid to countries with poor human rights record, yet challenge the optimists expecting better targeted aid from the U.S. These findings are consistent with the split between humanitarian and non-humanitarian aid and in the sample of countries whose human rights record is below some threshold level.

Keywords: China's aid policy, foreign aid allocation, human rights, United States Foreign Assistance Act

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4202 Cross-border Data Transfers to and from South Africa

Authors: Amy Gooden, Meshandren Naidoo

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Genetic research and transfers of big data are not confined to a particular jurisdiction, but there is a lack of clarity regarding the legal requirements for importing and exporting such data. Using direct-to-consumer genetic testing (DTC-GT) as an example, this research assesses the status of data sharing into and out of South Africa (SA). While SA laws cover the sending of genetic data out of SA, prohibiting such transfer unless a legal ground exists, the position where genetic data comes into the country depends on the laws of the country from where it is sent – making the legal position less clear.

Keywords: cross-border, data, genetic testing, law, regulation, research, sharing, South Africa

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4201 Impacts of International Training Program in Pedagogy in Higher Education in the United States on Visiting Scholars in China

Authors: Yuliang Liu, Thomas Lavallee, Mary Weishaar, Gretchen Fricke, Huaibo Xin

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The longitudinal study was designed to investigate the impacts of the International Training Program in Pedagogy (ITPP) at a midwestern institution in the United States on the visiting scholars from China from 2012-18. The study used the survey research method and involved 48 visiting scholars from Northwest Normal University in China in those eight ITPP cohorts. The results of both quantitative and qualitative data were critically examined and indicated both types of data sources revealed similar findings. It was found that the ITPP has significantly affected all scholars' instruction in China. International implications resulted from the study.

Keywords: international training program in pedagogy, visiting scholars, survey research method, International implications

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4200 Political Perspectives Regarding International Laws

Authors: Hamid Vahidkia

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This exposition investigates the connection between two viewpoints on the nature of human rights. Agreeing with the “political” or “practical” point of view, human rights are claims that people have against certain regulation structures in specific present-day states, in the ethicalness of interface they have in settings that incorporate them. Agreeing with the more conventional “humanist” or “naturalistic” viewpoint, human rights are pre-institutional claims that people have against all other people in the ethicalness of interface characteristic of their common humankind. This paper contends that once we recognize the two viewpoints in their best light, we are able to see that they are complementary, and, in reality, we require both to form a great standardizing sense of the modern home of human rights. It clarifies how humanist and political contemplations can and ought to work in couple to account for the concept, substance, and legitimization of human rights.

Keywords: politics, human rights, humanities, mankind, law

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4199 International Marketing in Business Practice of Small and Medium-Sized Enterprises

Authors: K. Matušínská, Z. Bednarčík, M. Klepek

Abstract:

This paper examines international marketing in business practice of Czech exporting small and medium-sized enterprises (SMEs) with regard to the strategic perspectives. Research was focused on Czech exporting SMEs from Moravian-Silesia region and their behaviour on international markets. For purpose of collecting data, a questionnaire was given to 262 SMEs involved in international business. Statistics utilized in this research included frequency, mean, percentage, and chi-square test. Data were analysed by Statistical Package for the Social Sciences software. The research analysis disclosed that there is certain space for improvement in strategic marketing especially in marketing research, perception of cultural and social differences, product adaptation and usage of marketing communication tools.

Keywords: international marketing, marketing mix, marketing research, small and medium-sized enterprises, strategic marketing

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4198 Patterns and Effects of International Trade in Technology: Firm-Level Evidence

Authors: Heeyong Noh, Seongryong Kang, Sungjoo Lee

Abstract:

As the world becomes increasingly interconnected, firms have tried to explore market opportunities not only in the domestic market but also abroad. In particular, transactions of intangible assets in the global market now take on great importance. Accordingly, technology transfer activities such as patent licensing, copyright transfer, or workforce trainings which are considered significant to leverage an organization’s internal capabilities, are occurring more frequently and briskly across the world than ever before. Though a number of studies have addressed the issues regarding technology transfer, most of them have focused on university-industry technology transfer. Of course, some have investigated international technology transfer phenomenon but used patent citations data as a proxy. In order to understand the phenomena more clearly, it would be necessary to collect and analyze data that can measure technology transfer activities between firms more directly. Therefore, this study aims to examine the patterns of international trade in technology by employing data about international technology in-licensing activities in Korean firms. We also investigate the effect of international technology in-licensing strategy on a firm’s innovation performance. The research findings are expected to help R&D managers understand how firms have absorbed technological knowledge from foreign firms in the form of licensing and further develop effective international collaboration strategies. In addition, significant implications can be offered for political decision-making regarding technology trade within increasing international interconnections.

Keywords: international technology trade, technology trade effect, technology transfer, R&D managers

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4197 Exploration of Perceived Value of a Special Education Laws and Ethics’ Course Impact on Administrator Capacity

Authors: Megan Chaney

Abstract:

In the United States, research continues to show school administrators do not view themselves as adequately prepared in the area of special education. Often, special education is an omitted topic of study for school administrator preparation programs. The majority of special education teachers do not view their principals as well-prepared to support them in the educational context. Administrator preparation in the area of special education may begin at the foundational levels of understanding but is fundamentally an equity issue when serving individuals from marginalized populations with an urgent need to increase inclusionary practices. Special education and building-level administrators have a direct impact on teacher quality, instructional practices, inclusion, and equity with the opportunity to shape positive school culture. The current study was situated within an innovative IHE/LEA partnership pathway implemented with current K-12 administrators earning a Mild/Moderate Education Specialist Credential or coursework equivalent. Specifically, the study examined administrator’s perception of the Special Education Laws and Ethics’ course value and impact on the capacity to serve children with exceptionalities within the comprehensive school site context.

Keywords: special education laws and ethics, school adminstrator perspectives, school administrator training, inclusive practices

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4196 Jurisdictional Problem of International Criminal Court over National of Non-Parties: A Legal Analysis in the Light of Rome Statute

Authors: Nour Mohammad

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The concept of International Criminal Court is not a new idea.It goes back to the late 19th century and was first mooted in 1872 by Gustave Moynier of the International Commitee of the Red Cross(ICRC). This paper attempts to focus on jurisdictional problem of the international criminal court (ICC) over national of states of non parties to the Rome statute. Mor than 120 countries are state parties to the Rome Statute representing all regions, Afria, the Asia-pacofoc Eastern Europe, Latin America and the Caribben as well as Western Europe and North America.The Statute is the core document of internationa criminal law todaycontaining 128 Articles and divided in 13 parts.The Rome Statute provides that the court may sit elsewhere the judge consider it desirable.The International Criminal Court is not in a position to adjudicate all international crimes but its jurisdiction is limited to the four categories of crime viz. genocide, crimes against humanity, war crimes and crime of aggression as stipulated in Article 5 of the ICC Statute. It also mention here that the Court will be able to exercise its jurisdiction over the crime of aggression only when this crime is defined. Due to the highly political nature of this crime, it is unlikely that a consensus in this regard would be arrived at in the near future.The main point of this article is to discuss the mandate of international criminal court to prosecute and punish persons responsible for the henious crimes of concern to the international community.The author highlighted the principles which support the delegation of criminal jurisdiction by state to international tribunals and discuss the precedents of such delegation.It also argued that the exercise of ICC jurisdiction over acts done pursuant to the officially policy of non-party state would not be contrary to the principles requiring consent for the exercise of jurisdiction by international tribunals. The article explore the limit to jurisdiction of ICC over non-party nationals.

Keywords: jurisdiction, international, criminal, court, non-parties

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4195 Destination Image: A Case Study of International Tourists Who Revisit Thailand

Authors: Aticha Kwaengsopha, Kevin Wongleedee

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Destination image can cause an increase and decrease in the growth rate of international tourists visiting Thailand. This paper drew upon data collected from an international tourist survey conducted in Bangkok, Thailand during January to March of 2014. The survey was structured primarily to obtain international tourists’ opinions towards the importance of destination image factors that they encountered during their trip in Thailand. A total of 200 respondents were elicited as data input for mean, SD, and t-test. The findings revealed that the overall level of importance of these factors was not very high. The findings also revealed the three most important factors as tourist experience, interesting place, and pleasing destination. In addition, the result for t-test revealed that there was not much effect from gender differences in opinions of the level concerning importance for destination image factors.

Keywords: destination image, international tourists, Thailand, revisit

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4194 The International Field Placement: Experience in Vietnam Social Work International Placement Programme

Authors: Ngo Thi Thanh Mai, Nguyen Thu Ha, Frances Crawford

Abstract:

The demand for developing international social work field education is on the rise. Global foreign universities have considered international collaboration and cross-cultural perspective as an essential part of their social work training curriculum. International placement program at Faculty of Social Work (FSW), Hanoi National University of Education (HNUE) has met the need of international social work students, as well as the institutions involved in achieving social work professional social work knowledge in the Vietnamese context. This program has also lead to a long-term collaboration between HNUE and several global institutions in developing social work education, research and practice skill. This paper focuses on the benefits and challenges of students who involved in the global placement programme at Faculty of Social Work (FSW), Hanoi National University of Education (HNUE) and content of international field education provided to the international students based on the experience of the authors. Study results indicated that the participants have opportunity them to explore a new culture and social work system abroad especially in the Vietnamese context. However, there are still difficulties that international students have to face during different phases of the exchange process such as language and communication barriers, cultural value differences, insufficient support and supervision during placement. Basing on these results, the authors intend to propose some recommendations to enhance the programme activities such as pre-departure orientation, support and supervision during placement, cultural exchange and follow-up activities.

Keywords: social work education, social work, international placement, field placement, Vietnam

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4193 The Impact of International Student Mobility on Trade and Gross Domestic Product: The Case of China

Authors: Yasir Khan

Abstract:

The continued growth in international students coming to China for higher education had a significant positive impact on trade and GDP in China. Student mobility may expend trade with their country of origin, owing to superior knowledge, or preferential access to market opportunities. We test this hypothesis using Chinese trade data from 1999 to 2017. In fully-modify (OLS) and dynamic (OLS) testing estimation, we find that a 1.24 percent increase in student inward mobility is associated with a 1 percent increase in Chinese export trade. On the other hand, we find that a 1.18 percent increase in the student inward mobility to China is associated with a 1 percent increase in import trade. In addition, we find that a 1.13 percent increase in international student inward mobility is associated with a 1 percent increase in the GDP. The outcome suggests that international students have a strong influence on Gross Domestic Product (GDP), exports and imports trade. However, the study holds that the government should attach great attachment and importance to the role of international students in the export and import trade.

Keywords: international student mobility, China, export, import, GDP, FMOLS, DOLS

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4192 “laws Drifting Off While Artificial Intelligence Thriving” – A Comparative Study with Special Reference to Computer Science and Information Technology

Authors: Amarendar Reddy Addula

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Definition of Artificial Intelligence: Artificial intelligence is the simulation of mortal intelligence processes by machines, especially computer systems. Explicit operations of AI comprise expert systems, natural language processing, and speech recognition, and machine vision. Artificial Intelligence (AI) is an original medium for digital business, according to a new report by Gartner. The last 10 times represent an advance period in AI’s development, prodded by the confluence of factors, including the rise of big data, advancements in cipher structure, new machine literacy ways, the materialization of pall computing, and the vibrant open- source ecosystem. Influence of AI to a broader set of use cases and druggies and its gaining fashionability because it improves AI’s versatility, effectiveness, and rigidity. Edge AI will enable digital moments by employing AI for real- time analytics closer to data sources. Gartner predicts that by 2025, further than 50 of all data analysis by deep neural networks will do at the edge, over from lower than 10 in 2021. Responsible AI is a marquee term for making suitable business and ethical choices when espousing AI. It requires considering business and societal value, threat, trust, translucency, fairness, bias mitigation, explainability, responsibility, safety, sequestration, and nonsupervisory compliance. Responsible AI is ever more significant amidst growing nonsupervisory oversight, consumer prospects, and rising sustainability pretensions. Generative AI is the use of AI to induce new vestiges and produce innovative products. To date, generative AI sweats have concentrated on creating media content similar as photorealistic images of people and effects, but it can also be used for law generation, creating synthetic irregular data, and designing medicinals and accoutrements with specific parcels. AI is the subject of a wide- ranging debate in which there's a growing concern about its ethical and legal aspects. Constantly, the two are varied and nonplussed despite being different issues and areas of knowledge. The ethical debate raises two main problems the first, abstract, relates to the idea and content of ethics; the alternate, functional, and concerns its relationship with the law. Both set up models of social geste, but they're different in compass and nature. The juridical analysis is grounded on anon-formalistic scientific methodology. This means that it's essential to consider the nature and characteristics of the AI as a primary step to the description of its legal paradigm. In this regard, there are two main issues the relationship between artificial and mortal intelligence and the question of the unitary or different nature of the AI. From that theoretical and practical base, the study of the legal system is carried out by examining its foundations, the governance model, and the nonsupervisory bases. According to this analysis, throughout the work and in the conclusions, International Law is linked as the top legal frame for the regulation of AI.

Keywords: artificial intelligence, ethics & human rights issues, laws, international laws

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