Search results for: shari’ah compliant instruments

Authors: M. Khalid Alamgir, Javed Ahsan Bhatti, M. Zafarullah Khan

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Thin film of amorphous carbon (DLC) was deposited on 316 steel using Nd: YAG laser having energy 300mJ. Pure graphite was used as a target. The vacuum in the deposition chamber was generated in the range of 10-6 mbar by turbo molecular pump. Ratio of sp3 to sp2 content shows amorphous nature of the film. This was confirmed by Raman spectra having two peaks around 1300 cm-1 i.e. D-band to 1700 cm-1 i.e. G-band. If sp3 bonding ratio is high, the films behave like diamond-like whereas, with high sp2, films are graphite-like. The ratio of sp3 and sp2 contents in the film depends upon the deposition method, hydrogen contents and system parameters. The structural study of the film was carried out by XRD. The hardness of the films as measured by Vickers hardness tester and was found to be 28 GPa. The EDX result shows the presence of carbon contents on the surface in high rate and optical microscopy result shows the smoothness of the film on substrate. The film possesses good adhesion and can be used to coat surgical instruments.

Keywords: DLC, thin film, Raman spectroscopy, XRD, EDX

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Authors: Zeynep Balci

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This article examines the historical points of connection between Celtic Bagpipes and ‘’Tulum’’, which is a type of bagpipes that is culturally played mostly in Eastern Black Sea Regions of Turkey and Georgia, and melodic similarities of the pieces composed for such instruments with respect to sociological and geographical factors. Although the cultural centers of Celtic Bagpipes and ‘’Tulum’’ are separated, they share common geographical conditions, which show similar effects on the development of the folk tunes for such instruments. Geographic living conditions and the social lives that people created under the influence of their surroundings stand out most in ethnic music, and it can be argued that separated groups of people living under similar conditions might have closeness in their social lives and, thus, their ethnic music. Hence, the aim of this research is to understand the musical deviations and unification of the two culturally separated social lives lived near similar mountains and plateaus in two different regions of the world by comparing two closely related ethnic aerophones.

Keywords: bagpipes, Celts, Black Sea, Turkish people

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Authors: Zhende Hou, Fan Yang, Guoli Zhang

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Dielectric elastomer is a promising class of Electroactive polymers which can deform in response to an applied electric field. Comparing general smart material, the Dielectric elastomer is more compliance and can achieve higher energy density, which can be for diverse applications such as actuators, artificial muscles, soft robotics, and energy harvesters. The coupling of the Electroactive polymers and the electric field is that the elastomer is sandwiched between two compliant electrodes and when the electrodes are subjected to a voltage, the positive and negative charges on the two electrodes compress the polymer, so that the polymer reduces in thickness and expands in area. However, the pre-stretched dielectric elastomer film not only can achieve large electric-field induced deformation but also is prone to wrinkling, under the interaction of its own strain energy and the applied electric field energy. For a uniaxially pre-stretched dielectric elastomer film, the electrode area is an important parameter to the electric-field induced deformation and may also be a key factor affecting the film wrinkling. To determine and quantify the effect experimentally, VHB 9473 tapes were employed and compliant electrodes with different areas were pant on each of them. The tape was first tensed to a uniaxial stretch of 8. Then a DC voltage was applied to the electrodes and increased gradually until wrinkling occurred in the film. Then, the critical wrinkling voltages of the film with different electrode areas were obtained, and the wrinkle wavelengths were obtained simultaneously for analyzing the wrinkling characteristics. Experimental results indicate when the electrode area is smaller the wrinkling voltage is higher, and with the increases of electrode area, the wrinkling voltage decreases rapidly until a specific area. Beyond that, the wrinkling voltage becomes larger gradually with the increases of the area. While the wrinkle wavelength decreases gradually with the increase of voltage monotonically. That is, the relation between the critical wrinkling voltage and the electrode areas is U-shaped. Analysis believes that the film wrinkling is a kind of local effect, the interaction and the energy transfer between electrode region and non-electrode region have great influence on wrinkling. In the experiment, very thin copper wires are used as the electrode leads that just contact with the electrodes, which can avoid the stiffness of the leads affecting the wrinkling.

Keywords: elastomers, uniaxial stretch, electrode area, wrinkling

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Authors: H. A. J. Nguyen, V. A. Pham

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RE:SOUNDING is an ongoing research project and artwork seeking to return the sound and knowledge of Dong Son bronze drums back to contemporary musicians. Colonial collections of ethnographic instruments are problematic in how they commit acts of conceptual, cultural, and acoustic silencing. The collection (or more honestly), the plagiarism, and pillaging of these instruments have systemically separated them from living and breathing cultures. This includes diasporic communities, who have come to resettle in close proximity - but still have little access - to the museums and galleries that display their cultural objects. Despite recent attempts to 'open up' and 'recognise' the tensions and violence of these ethnographic collections, many museums continue to structurally organize and reproduce knowledge with the same procedural distance and limitations of imperial condescension. Impatient with the slowness of these museums, our diaspora led collaborations participated in the opaque economy of the auction market to gain access and begin the process of digitally recording and archiving the actual sounds of the ancient Dong Son drum. This self-directed, self-initiated artwork not only acoustically reinvigorated an ancient instrument but redistributed these sonic materials back to contemporary musicians, composers, and their diasporic communities throughout Vietnam, South East Asia, and Australia. Our methodologies not only highlight the persistent inflexibility of museum infrastructures but demand that museums refrain from their paternalistic practice of risk-averse ownership, to seriously engage with new technologies and political formations that require all public institutions to be held accountable for the ethical and intellectual viability of their colonial collections. The integrated and practical resolve of diasporic artists and their communities are more than capable of working with new technologies to reclaim and reinvigorate what is culturally and spiritually theirs. The motivation to rematriate – as opposed to merely repatriate – the acoustic legacies of these instruments to contemporary musicians and artists is a new model for decolonial and restorative practices. Exposing the inadequacies of western scholarship that continues to treat these instruments as discreet, disembodied, and detached artifacts, these collaborative strategies have thus far produced a wealth of new knowledge – new to the west perhaps – but not that new to these, our own communities. This includes the little-acknowledged fact that the Dong Son drum were political instruments of war and technology, rather than their simplistic description in the museum and western academia as agrarian instruments of fertility and harvest. Through the collective and continued sharing of knowledge and sound materials produced from this research, these drums are gaining a contemporary relevance beyond the cultural silencing of the museum display cabinet. Acknowledgement: We acknowledge the Wurundjeri and Boon Wurrung of the Kulin Nation and the Gadigal of the Eora Nation where we began this project. We pay our respects to the Peoples, Lands, Traditional Custodians, Practices, and Creator Ancestors of these Great Nations, as well as those First Nations peoples throughout Australia, Vietnam, and Indonesia, where this research continues, and upon whose stolen lands and waterways were never ceded.

Keywords: acoustic archaeology, decolonisation, museum collections, rematriation, repatriation, Dong Son, experimental music, digital recording

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Authors: Aleksandra Nocoń (Szunke)

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The study is a review of the literature concerning the consequences of non-standard monetary policy, which are used by central banks during unconventional periods, threatening instability of the banking sector. In particular, the attention was paid to the effects of non-standard monetary policy tools for financial markets. However, the empirical evidence about their effects and real consequences for the financial markets are still not final. The main aim of the study is to survey the consequences of standard and non-standard monetary policy instruments, implemented during the global financial crisis in the United States, United Kingdom and Euroland, with particular attention to the results for the stabilization of global financial markets. The study analyses the consequences for short and long-term market interest rates, interbank interest rates and LIBOR-OIS spread. The study consists mainly of the empirical review, indicating the impact of the implementation of these tools for the financial markets. The following research methods were used in the study: literature studies, including domestic and foreign literature, cause and effect analysis and statistical analysis.

Keywords: asset purchase facility, consequences of monetary policy instruments, non-standard monetary policy, quantitative easing

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Authors: Nasrin Badrkhani

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The current paper was designed aiming at finding the impacts of play therapy on the development of mentally retarded students in elementary school. The sample included 191 elementary students from 5 classes, and 60 students were chosen in each class and, based on their learning capabilities, were further assigned into similar control and treatment groups. Then, five groups received treatments with special types of games, instruments, and methods for two months. The teacher-made instruments in literature, math, and science were adopted after their content validity had been confirmed by experienced teachers. The findings were analyzed in both descriptive, including mean, median, and standard deviation, and interpretive levels, using covariance analysis in SPSS. The results were indicative of the fact that play therapy (individual and group games) was positively effective in mentally retarded students’ educational development. Moreover, regarding P ˂0/001, it was found that group games were more influential than individual ones. It was also clear that the student’s gender played no role in this kind of treatment. Therefore, it is highly recommended to implement play therapy as a part of the educational curriculum for mentally retarded pupils.

Keywords: play therapy, mentally retarded students, development, learning

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Authors: Adriana de Paula Lacerda Santos, Bruna Godke, Mauro Lacerda Santos Filho

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Several dams in the world have already collapsed, causing environmental, social and economic damage. The concern to avoid future disasters has stimulated the creation of a great number of laws and rules in many countries. In Brazil, Law 12.334/2010 was created, which establishes the National Policy on Dam Safety. Overall, this policy requires the dam owners to invest in the maintenance of their structures and to improve its monitoring systems in order to provide faster and straightforward responses in the case of an increase of risks. As monitoring tools, visual inspections has provides comprehensive assessment of the structures performance, while auscultation’s instrumentation has added specific information on operational or behavioral changes, providing an alarm when a performance indicator exceeds the acceptable limits. These limits can be set using statistical methods based on the relationship between instruments measures and other variables, such as reservoir level, time of the year or others instruments measuring. Besides the design parameters (uplift of the foundation, displacements, etc.) the dam instrumentation can also be used to monitor the behavior of defects and damage manifestations. Specifically in concrete gravity dams, one of the main causes for the appearance of cracks, are the concrete volumetric changes generated by the thermal origin phenomena, which are associated with the construction process of these structures. Based on this, the goal of this research is to propose a monitoring process of the thermal cracking behavior in concrete gravity dams, through the instrumentation data analysis and the establishment of control values. Therefore, as a case study was selected the Block B-11 of José Richa Governor Dam Power Plant, that presents a cracking process, which was identified even before filling the reservoir in August’ 1998, and where crack meters and surface thermometers were installed for its monitoring. Although these instruments were installed in May 2004, the research was restricted to study the last 4.5 years (June 2010 to November 2014), when all the instruments were calibrated and producing reliable data. The adopted method is based on simple linear correlations procedures to understand the interactions among the instruments time series, verifying the response times between them. The scatter plots were drafted from the best correlations, which supported the definition of the limit control values. Among the conclusions, it is shown that there is a strong or very strong correlation between ambient temperature and the crack meters and flowmeters measurements. Based on the results of the statistical analysis, it was possible to develop a tool for monitoring the behavior of the case study cracks. Thus it was fulfilled the goal of the research to develop a proposal for a monitoring process of the behavior of thermal cracking in concrete gravity dams.

Keywords: concrete gravity dam, dams safety, instrumentation, simple linear correlation

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Authors: Simeon Karafolas, Maciej Woźniak

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Mostly of public financing programs at national and regional level are funded from European Union sources. EU can participate directly to a national and regional program (example LEADER initiative, URBAN…) or indirectly by funding regional or national funds. Funds from European Union are provided from EU multiannual financial framework form which the annual budget is programmed. The adjusted program 2007-2013 of the EU considered commitments of almost 1 trillion Euros for the EU-28 countries. Provisions of the new program 2014-2020 consider commitments of more than 1 trillion Euros. Sustainable growth, divided to Cohesion and Competitiveness for Growth an Employment, is one of the two principal categories; the other is the preservation and management of natural resources. Through this financing process SMEs benefited of EU and public sources by receiving grants for their investments. Most of the financial instruments are available indirectly through the national financial intermediaries. Part of them is managed by the European Investment Fund. The paper focuses on the public financing to SMEs by examining case studies on divers forms of public help. It tries to distinguish the efficiency of the examined good practices and therefore try to have some conclusions on the possibility of application to other regions.

Keywords: DIFASS, grants, SMEs, public financing

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Authors: Kanhaiya Singh

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Indian corporate sector has been raising resources through various international financial instruments important among them are Global depository receipts (GDRs) and American Depository Receipts (ADRs). The purpose of raising resources through such instruments is multifold such as lower cost of capital, increased visibility of the company, liberal tax environment, increased trading liquidity etc. One of the significant reason is also the value addition of the company in terms of market capitalization. Obviously, the stocks of such companies are cross listed, one in India and other at the International stock exchange. The sensitivity and movements of stock prices on one stock exchange as compared to other may have an impact on the price movement of the particular scrip. If there is any relationship exists is an issue of study. Having this in view this study is an attempt to identify the extent of impact of price movement of the scrip on one stock exchange on account of change in the prices on the counter stock exchange. Also there is an attempt to find out the difference between pre and post cross listed domestic firm. The study also analyses the impact of exchange rate movements on stock prices.

Keywords: ADR, GDR, cross listing, liquidity, exchange rate

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Authors: Komal K., Cleary F., Wells J S.G., Bennett L

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Smart fabric garments enable various monitoring applications across sectors such as healthcare, sports and fitness, and the military. Healthcare smart garments monitoring EEG, EMG, and ECG rely on the use of electrodes (dry or wet). However, such electrodes, when used for long-term monitoring, can cause discomfort and skin irritation for the wearer because of their inflexible structure and weight. Ongoing research has been investigating textile-based electrodes (textrodes) in order to provide more comfortable and usable fabric-based electrodes capable of providing intuitive biopotential monitoring. Progress has been made in this space, but they still face a critical design challenge in maintaining consistent skin contact, which directly impacts signal quality. Furthermore, there is a lack of an ISO-based testing framework to validate the electrode design and assess its ability to achieve enhanced performance, strength, usability, and durability. This study proposes the development and evaluation of an ISO-compliant testing framework for standard 2D and advanced 3D embroidered textrodes designs that have a unique structure in order to establish enhanced skin contact for the wearer. This testing framework leverages ISO standards: ISO 13934-1:2013 for tensile and zone-wise strength tests; ISO 13937-2 for tear tests; and ISO 6330 for washing, validating the textrode's performance, a necessity for wearables health parameter monitoring applications. Five textrodes (C1-C5) were designed using EPC win digitization software. Varying patterns such as running stitches, lock stitches, back-to-back stitches, and moss stitches were used to create various embroidered tetrodes samples using Madeira HC12 conductive thread with a resistivity of 100 ohm/m. The textrode designs were then fabricated using a ZSK technical embroidery machine. A comparative analysis was conducted based on a series of laboratory tests adhering to ISO compliance requirements. Tests focusing on the application of strain were applied to the textrodes, and these included: (1) analysis of the electrode's overall surface area strength; (2) assessment of the robustness of the textrodes boundaries; and (3) the assignment of fault test zones to each textrode, where vertical and horizontal slits of 3mm were applied to evaluate the performance of textrodes and its durability. Specific ISO-compliant tests linked to washing were conducted multiple times on each textrode sample to assess both mechanical and chemical damage. Additionally, abrasion and pilling tests were performed to evaluate mechanical damage on the surface of the textrodes and to compare it with the washing test. Finally, the textrodes were assessed based on morphological and surface resistance changes. Results demonstrate that textrode C4, featuring a 3-D layered structure consisting of foam, fabric, and conductive thread layers, significantly enhances skin-electrode contact for biopotential recording. The inclusion of a 3D foam layer was particularly effective in maintaining the shape of the electrode during strain tests, making it the top-performing textrode sample. Therefore, the layered 3D design structure of textrode C4 ranks highest when tested for durability, reusability, and washability. The ISO testing framework established in this study will support future research, validating the durability and reliability of textrodes for a wide range of applications.

Keywords: smart fabric, textrodes, testing framework, ISO compliant

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Authors: Z. Wochyński, K. A. Sobiech, Z. Kobos

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To C-Reactive Proteins include ferritin, transferrin, and ceruloplasmin- metalloproteins. The study aimed at assessing an effect of training on the Special Aerial Gymnastics Instruments (SAGI) on changes of serum ferritin, transferrin, and ceruloplasmin and cadets’ physical fitness in comparison with a control group. Fifty-five cadets in the mean age 20 years were included into this study. They were divided into two groups: Group A (N=41) trained on SAGI and Group B (N=14) trained according the standard program of physical education (control group). In both groups, blood was a material for assays. Samples were collected twice before and after training at the start of the program (training I), during (training II), and after education program completion (training III). Commercially available kits were used to assay blood serum ferritin, transferrin, and ceruloplasmin. Cadets’ physical fitness was evaluated with exercise tests before and after education program completion. In Group A, serum post-exercise ferritin decreased statistically insignificantly in training I and II and increased in training III in comparison with pre-exercise values. In Group B, post-exercise serum ferritin decreased statistically insignificantly in training I and III and significantly increased in training II in comparison with the pre-exercise values. In Group A, serum transferrin decreased statistically insignificantly in training I, and significantly increased in training II, whereas in training III it increased insignificantly in comparison with pre-exercise values. In Group B, post-exercise serum transferrin increased statistically significantly in training I, II, and III in comparison with pre-exercise values. I n Group A, serum ceruloplasmin decreased in all three series in comparison with pre-exercise values. In Group B, serum ceruloplasmin increased significantly in training II. It was showed that the training on SAGI significantly decreased serum ceruloplasmin in Group A in all three series of assays and did not produce significant changes in serum ferritin also was showed significant increase in serum transferrin.

Keywords: special aerial gymnastics instruments, ferritin, ceruloplasmin, transferrin

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Authors: Shenouda Salib Hosni Rofail

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The interface between development and human rights has long been the subject of scholarly debate. As a result, a set of principles ranging from the right to development to a human rights-based approach to development has been adopted to understand the dynamics between the two concepts. Despite these attempts, the exact link between development and human rights is not yet fully understood. However, the inevitable interdependence between the two concepts and the idea that development efforts must be made while respecting human rights have gained prominence in recent years. On the other hand, the emergence of sustainable development as a widely accepted approach to development goals and policies further complicates this unresolved convergence. The place of sustainable development in the human rights discourse and its role in ensuring the sustainability of development programs require systematic research. The aim of this article is, therefore, to examine the relationship between development and human rights, with a particular focus on the place of the principles of sustainable development in international human rights law. It will continue to examine whether it recognizes the right to sustainable development. Thus, the Article states that the principles of sustainable development are recognized directly or implicitly in various human rights instruments, which is an affirmative answer to the question posed above. Accordingly, this document scrutinizes international and regional human rights instruments, as well as the case law and interpretations of human rights bodies, to support this hypothesis.

Keywords: sustainable development, human rights, the right to development, the human rights-based approach to development, environmental rights, economic development, social sustainability human rights protection, human rights violations, workers’ rights, justice, security.

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Authors: Fatima Ahdash

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Over the last 6-7 years, the UK has resorted to using the family courts and the family justice system more generally as a way of dealing with children and young people either traveling to or returning from ISIS territories in the Middle East. This is an important innovation in counter-terrorism laws and practices in the UK: never before have the family courts been used for the purpose of preventing and countering terrorism anywhere in the world. This paper will examine this innovation; it will explore how, why, and the implications of the interaction between family law and counter-terrorism, particularly on the human rights of the parents and children involved. It will question whether the use of the family courts provides a more useful, and perhaps human rights compliant, method of tackling terrorism and extremism when compared to other more Draconian legal and administrative methods.

Keywords: counter-terrorism, family justice, law, human rights

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Authors: Babatunde Kasim Oladele

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This current study investigated students’ characteristics as factors that influence Mathematics Achievement of junior secondary school students. The study adopted a descriptive survey design. The population of the study was one hundred and twenty-three (123) JSS students of secondary schools in Ibadan North Local Government in Oyo State. A Mathematics achievement test and three questionnaires on student’s self-efficacy belief, attitude, and learning style were the instruments used. Prior to the administration of the constructed mathematics achievement test, 100-item mathematics was subjected to the expert review, and items analysis was carried out. Fifty items were retained. The Cronbach Alpha reliability coefficients of the instruments were 0.71, 0.76, and 0.83, respectively. Collected data were analysed using the frequency count, percentages, mean, standard deviation, and Path Analysis in Amos SPSS Version 20. Students characteristics: gender, age, self-efficacy, attitude and learning style had positive direct effects on students’ achievement in Mathematics as indicated by their respective beta weights (β = 0.36, 0.203, 0.92, 0.079, 0.69 p < 0.05). Consequently, the study concluded that student’s characteristics (Age, gender, and learning style) explained a significant part of the variability in students’ achievement in Mathematics.

Keywords: mathematics achievement, students’ characteristics, junior secondary school, Ibadan

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Authors: Sultan Alotaibi, Dmitri Roussinov

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Many governments recently started to change the ways of providing their services by allowing their citizens to access services from anywhere without the need of visiting the location of the service provider. Mobile government (M-government) is one of the techniques that fulfill that goal. It has been adopted by many governments. M-government can be defined as an implementation of Electronic Government (E-Government) by using mobile technology with the aim of improving service delivery to citizens, businesses and all government agencies. There have been several research projects developing models to understand the behavior of individuals towards the adoption of m-government. This paper proposes a model for adoption of m-government services in Saudi Arabia by extending Technology Acceptance Model (TAM) by introducing external factors. This paper also reports on the development of a survey instrument designed to measure user perception of mobile government acceptance. A survey instrument has been developed by using existing scales from prior instruments and a pilot study has been conducted by distributing the survey to 33 participants. As a result, a survey instrument has been refined to retain 43 items. The results also showed that the reliabilities of all the scales in the survey instrument are above the levels acceptable in current academic research, thus the instruments developed by us are capable of analyzing the factors in M-government adoption.

Keywords: TAM, m-government, e-government, model, acceptance, mobile government

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Authors: Kazuhisa Takagi

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This paper is about movies and dynamic objects for mobile phones. Dynamic objects are the software programmed by JavaScript. They consist of geometric figures and work on HTML5-compliant browsers. Mobile phones are very popular among teenagers. They like watching movies and playing games on them. So, mathematics movies and dynamic objects would enhance teaching and learning processes. In the movies, manga characters speak with artificially synchronized voices. They teach trigonometry together with dynamic mathematical objects. Many movies are created. They are Windows Media files or MP4 movies. These movies and dynamic objects are not only used in the classroom but also distributed to students. By watching movies, students can study trigonometry before or after class.

Keywords: dynamic mathematical object, javascript, google drive, transfer jet

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Authors: Shaibu Ali, Sherif Heiman Shaban, Musah Ismaila, Imoro Alhassan, Yusif Ali

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Purpose: Islamic banking and finance is one of the most rapidly growing segments of the global finance industry. Starting with the Dubai Islamic Bank in 1975, the number of Islamic financial institutions worldwide has shot up astronomically, to over three hundred, with operations in seventy-five countries and assets in excess of US$400 billion. The purpose of this study is to explore the prospects and challenges of Islamic banking introduction in a non-Islamic country like Ghana. Design/Methodology: Data for the study was collected via an expert opinion of three Islamic scholars on Islamic banking from Ghana. Findings: Findings from this study indicates some of the benefits of Islamic banking includes connecting financial markets and economic activity, promoting the principle of financial justice, greater stability, avoiding economic bubbles (and bursts) and reducing the impact of harmful products and practices. The study also identified lack of experts in various fields of Islamic banking, product innovation, moral hazard, and need for experienced staff in Islamic banking as some of the challenges to Islamic banking system’s introduction. Contribution: The study contributes to literature on Islamic banking from a non-Islamic country like Ghana.

Keywords: Islamic banking, Shari’ah, Riba, conventional banking

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Authors: Amani M. Al-Hussan

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The current study aimed to explore the effects of science teaching strategies course (CURR422) on developing academic self efficacy and motivation towards teaching it in female primary classroom teachers in College of Education in Princess Nora Bint AbdulRahman University. The study sample consisted (48) female student teachers. To achieve the study aims, the researcher designed two instruments: Academic Self Efficacy Scale & Motivation towards Teaching Science Scale while maintaining the validity and reliability of these instruments.. Several statistical procedures were conducted i.e. Independent Sample T-test, Eta Square, Cohen D effect size. The results reveal that there were statistically significant differences between means of pre and post test for the sample in favor of post test. For academic self efficacy scale, Eta square was 0.99 and the effect size was 27.26. While for the motivation towards teaching science scale, Eta was 0.99 and the effect size was 51.72. These results indicated high effects of independent variable on the dependent variable.

Keywords: academic self efficiency, achievement, motivation, primary classroom teacher, science teaching strategies course, evaluation

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Authors: Roman Girma Teshome

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The intersection between development and human rights has been the point of scholarly debate for a long time. Consequently, a number of principles, which extend from the right to development to the human rights-based approach to development, have been adopted to understand the dynamics between the two concepts. Despite these attempts, the exact relationship between development and human rights has not been fully discovered yet. However, the inevitable interdependence between the two notions and the idea that development efforts must be undertaken by giving due regard to human rights guarantees has gained momentum in recent years. On the other hand, the emergence of sustainable development as a widely accepted approach in development goals and policies makes this unsettled convergence even more complicated. The place of sustainable development in human rights law discourse and the role of the latter in ensuring the sustainability of development programs call for a systematic study. Hence, this article seeks to explore the relationship between development and human rights, particularly focusing on the place given to sustainable development principles in international human right law. It will further quest whether there is a right to sustainable development recognized therein. Accordingly, the article asserts that the principles of sustainable development are directly or indirectly recognized in various human rights instruments, which provides an affirmative response to the question raised hereinabove. This work, therefore, will make expeditions through international and regional human rights instruments as well as case laws and interpretative guidelines of human rights bodies to prove this hypothesis.

Keywords: sustainable development, human rights, the right to development, the human rights-based approach to development, environmental rights, economic development, social sustainability

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Authors: Piotr Prewysz-Kwinto, Grazyna Voss

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Accounting policies are a set of solutions compliant with legal regulations that an entity selects and adopts, and which guarantee a proper quality of financial statements. Those solutions may differ depending on whether the entity adopts national or international accounting standards. The aim of this article is to present accounting principles (policies) in Polish and international legal regulations and their adoption in selected Polish companies listed on the Warsaw Stock Exchange. The research method adopted in this work is the analysis and evaluation of legal conditions in Polish companies.

Keywords: accounting policies, international financial reporting standards, financial statement, method of measuring

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Authors: Dina Safrina

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This paper aims to discuss the suitability of tax administration in Indonesia based on Islamic Shari'a by looking at Abu Yusuf's idea of taxation. This research is a qualitative research and using data collection method by library research, that is by studying, deepening and citing theories or concepts from a number of literature. The purpose of this paper is to find out whether taxation in Indonesia is consistent with the thinking of Islamic economists, namely Abu Yusuf's idea which became known by economists as the canons of taxation. The ability to pay, lax time giving for taxpayers and the centralization of decision-making in the tax administration are some of the principles it emphasizes. In taxation he recommends the use of the Muqassamah (Proportional Tax) system rather than the Mixed (Fixed Tax) system. In this case, the determination of tax rates in Indonesia there are using fixed tax system, proportional tax, progressive tax and regressive tax. Abu Yusuf opposed the existence of Qabalah institution (the guarantor of tax payments to the state) at the time and suggested a tax administration centered and paid directly to the state. This is in accordance with those already applied in Indonesia where tax collection is done centrally. The tax system in Indonesia using self assessment system, which is the authority and responsibility given by the government to the taxpayer to calculate, pay and report the tax itself becomes the gap for taxpayers to commit fraud. Prerequisites that must be met for the success of this system is with the tax consciousness, tax honesty, tax mindedness, and tax discipline.

Keywords: Abu Yusuf, Indonesia, tax, tax administration

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Authors: Suppawan Lertpongpakpoom, Anongnat Boonrat, Kunya BoontummoSuppawan

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This descriptive cost analysis aimed to analyze the unit cost of patients in medical intensive care unit. Purposive sampling was used to select 20 nurses, 6 practical nurses, 5 nurses aid and select samples 30 patients. Data were collected from both primary source (activity and average time of nursing care) and secondary source Z bill of payment and patient record). Instruments were cost recording form, activity observation form, and service recording form. Content validity of all instruments were evaluated by three experts (CVI = 0.87). Descriptive statistics was employed for data analysis. The results of the Activity-Based Costing Analysis showed that total activity cost of 4 service types for the patients was 14,776.92 Bath. The highest cost was nursing record was 5,674.78 Bath, followed direct nursing activity was 5,176.18 Bath, medical treatment was 1,976.6 Bath. The lowest cost was management activity was 1,003.64 Bath per visit. The result suggested that Activity-Base Costing Analysis could be applied to give better understanding of cost structure, enabling better consideration wasted expense and non-value-added activity, and improvement of effective utilization.

Keywords: activity-based costing, medical intensive care, nursing care, cost analysis

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Authors: Mohamed Fairooz Abdul Khir

Abstract:

The linkage between liability for risk and legitimacy of reward is a governing principle that must be fully observed in financial transactions. It is the cornerstone of any Islamic business or financial deal. The absence of risk taking principle may give rise to numerous prohibited elements such as ribā, gharar and gambling that violate the objectives of financial transactions. However, fiqhī domains from which it emanates have not been clearly spelled out by the scholars. In addition, the concept of risk taking in relation to contemporary risks associated with financial contracts, such as credit risk, liquidity risk, reputational risk and market risk, needs further scrutiny as regard their Sharīʿah bases. Hence, this study is imperatively significant to prove that absence of risk taking concept in Islamic financial instruments give rise to prohibited elements particularly ribā. This study is primarily intended to clarify the concept of risk in Islamic financial transactions from the fiqhī perspective and evaluate analytically the selected issues involving risk taking based on the established concept of risk taking from fiqhī viewpoint. The selected issues are amongst others charging cost of fund on defaulting customers, holding the lessee liable for total loss of leased asset under ijārah thumma al-bayʿ and capital guarantee under mushārakah based instruments. This is a library research in which data has been collected from various materials such as classical fiqh books, regulators’ policy guidelines and journal articles. This study employed deductive and inductive methods to analyze the data critically in search for conclusive findings. It suggests that business risks have to be evaluated based on their subjects namely (i) property (māl) and (ii) work (ʿamal) to ensure that Islamic financial instruments structured based on certain Sharīʿah principles are not diverted from the risk taking concept embedded in them. Analysis of the above selected cases substantiates that when risk taking principle is breached, the prohibited elements such as ribā, gharar and maysir do arise and that they impede the realization of the maqāṣid al-Sharīʿah intended from Islamic financial contracts.

Keywords: Islamic finance, ownership risk, ribā, risk taking

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Authors: Jiayun Shen, Lorenz Wyss, Thierry Golliard, Matthias Finger

Abstract:

Innovation is widely recognized as the key for private enterprises to win the market competition. The state-owned-enterprises need to be innovative to compete in the market after the privatization as well. However, it is a lack of research to study how state-owned-enterprises manage innovation to create new products and services. Swiss Post, a Swiss state-owned-enterprises, has established a department to transform the corporate culture and foster innovation to achieve digital transformation. This paper describes the innovation management process at the Swiss Post and analyzes the impacts of the instruments, the organizational structure, and explores the barriers of innovation. This study used qualitative methods based on a review of the literature on innovation management and semi-structured interviews. Being established for over five years, the Swiss Post’s innovation management department has established a software-assisted modularized platform with systematic instruments to help the internal employees with the different innovation processes. It guides the innovators from idea creation to piloting in markets and supports with a separate financing source, with knowledge inputs and coaching, as well as with connections to external partners through the open innovation and venturing team. The platform also adapts to different business units within the corporate with a customized tailor for the various operational business units. The separate financing instruments enabled the creation and further development of new ideas; the coaching services contribute greatly to the transformation of teams’ innovation culture by providing new knowledge, thinking methods, and use cases for inspiration. It also facilitates organizational learning to help the whole corporate with the digital transformation. However, it is also confronted with a big challenge in twofold. Internally, the disruptive projects often hardly overcome the obstacles of long-established operational processes in the traditional business units; externally, the expectations of the public and restrictions from the federal government have become high hurdles for the company to stay and compete in the innovation track.

Keywords: empirical case study, innovation management, state-owned-enterprise, Swiss Post

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Authors: Obinna Emmanuel Nkomadu

Abstract:

A major maritime problem in the African continent is the widespread proliferation of threats to maritime security, and one of which is the traffic in persons (TIP) at sea, which victims are sometimes assaulted, injured, killed, and in many cases go missing. The South African and Nigerian law on TIP at sea is the Prevention and Combating of Trafficking in Persons Act and the Trafficking in Persons (Prohibition) Enforcement and Administration Act, respectively. These legislation prohibits TIP at sea but does not provides effective and efficient national coordination structures and international cooperation measures against traffickers who engage on human trafficking on the African maritime domain. As a result of the limitations on the maritime security laws of most African States and the maritime security threats on the continent, the African Union in 2016 adopted the African Charter on Maritime Security and Safety and Development in Africa (Lome Charter). The Lomé Charter provides mechanisms for national and international cooperation on maritime security threats, including TIP at sea. However, the Charter is yet to come into force due to the number of States required to accede or ratify the Charter. This paper identifies gaps on existing instruments on TIP at sea by those States and justify on South Africa and Nigeria should adopt the Charter. The justification flow from analysing relevant international law instruments, as well as legislation on human trafficking.

Keywords: cooperation against trafficking in persons at sea, lomé charter, maritime security, Nigerian legislation on trafficking in persons, South African legislation on trafficking in person, and trafficking in persons at sea

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Authors: Zohreh Hajiha

Abstract:

Culture affects the ability of the organization in expressing and achieving the goals. Organizational culture influences the selection of instruments applied in the management of organizations. All the instruments applied in organizations to control, promote and create innovations are influenced by organizational culture. This research studies organizational culture based on the cultural model of Muijen and its relationship with applying management accounting innovations in Iranian listed firms. Management accounting innovations of this study include activity-based costing, activity-based management, balanced scorecard, target costing, standard costing, quality costing, Kaizen costing and dimensions of organizational culture include support orientation, innovation orientation, rules orientation and goal orientation. 105 questionnaires were sent to financial executives of production companies and 73 questionnaires were returned. The findings show that there is a significant difference between organizational culture of firms that have applied management accounting innovations and those which have used these innovations less. Also, dimensions of support orientation and culture goal orientation are the highest in groups that apply management accounting innovations. The findings suggest that proper organization culture could promote the use od management accounting tools in Iranian firms.

Keywords: organizational culture, innovation, management accounting, muijen model

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Authors: E. Kaygan, A. Gatto

Abstract:

A numerical study of a design concept for actively controlling wing twist is described in this paper. The concept consists of morphing elements which were designed to provide a rigid and seamless skin while maintaining structural rigidity. The wing structure is first modeled in CATIA V5 then imported into ANSYS for structural analysis. Athena Vortex Lattice method (AVL) is used to estimate aerodynamic response as well as aerodynamic loads of morphing wings, afterwards a structural optimization performed via ANSYS Static. Overall, the results presented in this paper show that the concept provides efficient wing twist while preserving an aerodynamically smooth and compliant surface. Sufficient structural rigidity in bending is also obtained. This concept is suggested as a possible alternative for morphing skin applications. 

Keywords: aircraft, morphing, skin, twist

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Authors: Marcelo R. G. Duarte, Marcilio Alves

Abstract:

Pedestrians are the fourth group among road traffic users that most suffer accidents. Their death rate is even higher than the motorcyclists group. This gives motivation for the development of an urban vehicle capable of complying with the United Nations Economic Commission for Europe pedestrian regulations. The conceptual vehicle is capable of transporting two passengers and small parcels for 100 km at a maximum speed of 90 km/h. This paper presents the design of this vehicle using the finite element method specially in connection with frontal crash test and car to pedestrian collision. The simulation is based in a human body FE.

Keywords: electric urban vehicle, finite element method, global human body model, pedestrian safety, road safety

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Authors: Adeola Adejumo, Oluwole David Adebayo, Muraina Kamilu Olanrewaju

Abstract:

The purpose of this study was to investigate the influence of some psychological factors (i.e, school climate, parental involvement and classroom interaction) on the learning gains of university undergraduates in Mathematics in Ibadan, Nigeria. Three hundred undergraduates who are on open distance learning education programme in the University of Ibadan and thirty mathematics lecturers constituted the study’s sample. Both the independent and dependent variables were measured with relevant standardized instruments and the data obtained was analyzed using multiple regression statistical method. The instruments used were school climate scale, parental involvement scale and classroom interaction scale. Three research questions were answered in the study. The result showed that there was significant relationship between the three independent variables (school climate, parental involvement and classroom interaction) on the students’ learning gain in mathematics and that the independent variables both jointly and relatively contributed significantly to the prediction of students’ learning gain in mathematics. On the strength of these findings, the need to enhance the school climate, improve the parents’ involvement in the student’s education and encourage students’ classroom interaction were stressed and advocated.

Keywords: school climate, parental involvement, ODL, learning gains, mathematics

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Authors: Li-Jun Zheng

Abstract:

The use of drums as an accompanying instrument is a common phenomenon in traditional Chinese folk rituals and musical culture. Especially, some folk rituals construct ritual-related sounds and give them ritual-specific symbolic and meaningful systems through the combination and use of multiple percussion instruments. The Yue drum(岳鼓), an asymmetrically shaped thin waist drum, is currently used in Han Chinese Shigong（师公）rituals in Guangxi, China, and is an important ritual instrument in Shigong rituals. This paper examines the use of the Yue drum and other percussion instruments in Han Chinese Shigong rituals in Guangxi, China, and shows the current status of combining instrumental accompaniment forms with human voices in Shigong rituals. Through further analysis of the musical and dance forms of Han Chinese Shigong rituals, this paper shows how Han Chinese Shigong ritual performers construct the ritual field through "sound-human-dance" and further explains the relationship between the existing and fictitious performance fields in the rituals. In addition, this paper demonstrates the relationship between Han Chinese Shigong rituals and the religious beliefs they involve, such as Taoism and Buddhism. And it further explores how performers in Han Chinese Shigong rituals use Yue drums for the dual purpose of "entertaining the gods" and "entertaining the people".

Keywords: sound research, the Han Chinese Shigong ritual, the thin waist drum, folk beliefs, ritual music

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