Search results for: the International Covenant on Civil and Political Rights.

Authors: Ilario Gabriele Gerloni, Vincenza Carchiolo, Alessandro Longheu, Ugo Becciani, Eva Sciacca, Fabio Vitello

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ICT tools and platforms endorse more and more educational process. Many models and techniques for people to be educated and trained about specific topics and skills do exist, as classroom lectures with textbooks, computers, handheld devices and others. The choice to what extent ICT is applied within learning contexts is related to personal access to technologies as well as to the infrastructure surrounding environment. Among recent techniques, the adoption of Virtual Reality (VR) and Augmented Reality (AR) provides significant impulse in fully engaging users senses. In this paper, an application of AR/VR within Geographic Information Systems (GIS) context is presented. It aims to provide immersive environment experiences for educational and training purposes (e.g. for civil protection personnel), useful especially for situations where real scenarios are not easily accessible by humans. First acknowledgments are promising for building an effective tool that helps civil protection personnel training with risk reduction.

Keywords: Education, virtual reality, augmented reality, civil protection.

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Authors: K. P. Jain, J. F. J. Pruyn, J. J. Hopman

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In May 2009, the International Maritime Organization (IMO) adopted the Hong Kong International Convention for the Safe and Environmentally Sound Recycling of Ships to address the growing concerns about the environmental, occupational health and safety risks related to ship recycling. The aim of the Hong Kong Convention is to provide a legally binding instrument which ensures that the process of ship recycling does not pose risks to human health, safety and to the environment. In this paper, critical analysis of the Hong Kong Convention has been carried out in order to study the effectiveness of the Convention to meet its objectives. The Convention has been studied in detail including its background, main features, major stakeholders, strengths and weaknesses. The Convention, though having several deficiencies, is a major breakthrough in not only recognizing but also dealing with the ill-practices associated with ship recycling.

Keywords: Hong Kong Convention, IMO, Ship breaking, Ship recycling.

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Authors: Hezha Hewa, Taher Sur

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Nowadays, child affairs is a matter of both national and international interests. This issue is regarded a vital topic for various scientific fields across ages, and for all the communities without exception. However, the nature of child caring may vary due to the verities in science perspectives. So, considering child's affairs from different perspectives is helpful to have a complementary image about this matter. The purpose behind selecting this topic is to keep a balance between the victim on the one hand, and the guardian and the offender on the other hand, (i.e.) to avoid any kind of excessiveness either in the protection of the child and its rights not in the punishment of the offender. This is achieved through considering various legal materials in the Iraqi legislation and in the comparative legislations that are concerned with the child's issue and the extent to which the child makes use of these rights. The scope of this study involves the crimes that are considered as aggressions against the child's right to life, and the crimes that are dangerous to their physical and psychological safety. So, this study comprehensively considers the intentional murder of child, child murder to avoid disgrace, child kidnapping, child abandonment, physical abuse for the sake of punishment or not, child circumcision, verbal violence, and abstaining from leaving a child with a person who has the right of custody. This study ends with the most significant concluding points that have been derived throughout this study, which are: Unlike the Iraqi legislation, the Egyptian legislation defines the child in the Article 2 of the Child Law No. 12 of 1996 amended by the Law No. 126 of 2008 that the child is a person who does not exceed 18 years of age. Some legislation does not provide special criminal protection for child intentional murder, as in the Iraqi and the Egyptian legislation. However, some others have provided special criminal protection for a child, as in French and Syrian legislations. Child kidnapping is regarded as one of the most dangerous crimes that affects the child and the family as well, as it may expose the child's life to danger or to death. The most significant recommendations from the researcher are: The Iraqi legislation is recommended to take the necessary measures to establish a particular legislation for the child by including all the legal provisions that are associated with this weak creature, and make use of the Egyptian legislator’s experience as a pioneer in this respect. Both the Iraqi legislation and the Egyptian legislation are recommended to enact special laws to protect a child from the crimes of intentional murder, as the crime of child murder is currently subjected to the same provisions consider for adult murder.

Keywords: Child abuse, juvenile, legislation, punishment and aggravation.

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Authors: Guranda Tevdoradze

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By the end of XX century in the structure of humanity some changes have been provoked: a new ethnos - Ethnos of Intellect is formed and is still being formed, beside the historical types of ethnoses: open ethnos, closed ethnos, wandering ethnos, dead ethnos, - and this event was caused by the technical progress, development of informational and transport communications, especially - by creation of Internet. The Ethnos of Intellect is something very close to the ÔÇ×Information Society“ described by J. Ellule and Y. Masuda that was regarded as the culture of XXI century, being an antithesis for technical and technicistical civilizations, but it-s necessary to indicate also the essential difference between these concepts: the Ethnos of Intellect is the antithesis of Socium. The existence of such an ethnos within human society that has already become an Information Society itself is extremely important in observing legally and informatically a new kind of reins in the hands of the political power, revealing every attempt to violate the human rights of simple citizens. A concrete example of some conjunction points of legal informatics and informatical law in a certain kind of ambiental studies of the project ''State Registre of Population'' in Russia is very eloquent.

Keywords: Culturology, Legal Informatics, Sociology of Groups.

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Authors: A. Kourou, A. Ioakeimidou, E. Bafa, C. Fassoulas, M. Panoutsopoulou

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The role of volunteers in disaster management is of decisive importance and the need of their involvement is well recognized, both for prevention measures and for disaster management. During major catastrophes, whereas professional personnel are outsourced, the role of volunteers is crucial. In Greece experience has shown that various groups operating in the civil protection mechanism like local administration staff or volunteers, in many cases do not have the necessary knowledge and information on best practices to act against natural disasters. One of the major problems is the lack of volunteers’ education and training. In the above given framework, this paper presents the results of a survey aimed to identify the level of education and preparedness of civil protection volunteers in Greece. Furthermore, the implementation of earthquake protection measures at individual, family and working level, are explored. More specifically, the survey questionnaire investigates issues regarding pre-earthquake protection actions, appropriate attitudes and behaviors during an earthquake and existence of contingency plans in the workplace. The questionnaires were administered to citizens from different regions of the country and who attend the civil protection training program: “Protect Myself and Others”. A closed-form questionnaire was developed for the survey, which contained questions regarding the following: a) knowledge of self-protective actions; b) existence of emergency planning at home; c) existence of emergency planning at workplace (hazard mitigation actions, evacuation plan, and performance of drills); and, d) respondents` perception about their level of earthquake preparedness. The results revealed a serious lack of knowledge and preparedness among respondents. Taking into consideration the aforementioned gap and in order to raise awareness and improve preparedness and effective response of volunteers acting in civil protection, the EVANDE project was submitted and approved by the European Commission (EC). The aim of that project is to educate and train civil protection volunteers on the most serious natural disasters, such as forest fires, floods, and earthquakes, and thus, increase their performance.

Keywords: Civil protection, earthquake preparedness, volunteers.

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Authors: Siripen Yiamjanya, Kevin Wongleedee

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This research paper aims to identify travel motivation by push and pull factors that affected decision making of international tourists in selecting Thailand as their destination choice. A total of 200 international tourists who traveled to Thailand during January and February, 2014 were used as the sample in this study. A questionnaire was employed as a tool in collecting the data, conducted in Bangkok. The list consisted of 30 attributes representing both psychological factors as “push- based factors” and destination factors as “pull-based factors”. Mean and standard deviation were used in order to find the top ten travel motives that were important determinants in the respondents’ decision making process to select Thailand as their destination choice. The finding revealed the top ten travel motivations influencing international tourists to select Thailand as their destination choice included [i] getting experience in foreign land; [ii] Thai food; [iii] learning new culture; [iv] relaxing in foreign land; [v] wanting to learn new things; [vi] being interested in Thai culture, and traditional markets; [vii] escaping from same daily life; [viii] enjoying activities; [ix] adventure; and [x] good weather. Classification of push- based and pull- based motives suggested that getting experience in foreign land was the most important push motive for international tourists to travel, while Thai food portrayed its highest significance as pull motive. Discussion and suggestions were also made for tourism industry of Thailand.

Keywords: Decision Making, Destination Choice, International Tourist, Pull Factor, Push Factor, Thailand, Travel Motivation.

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Authors: Nur Adilah Md Zain, Mohd Salehuddin Mohd Zahari, Mohd Hafiz Hanafiah, Muhammad Izzat Zulkifly

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This paper empirically investigates the relationship between Sabah state core tourism products and its destination image. Through a descriptive design using a quantitative method with a self-reported and self-administered questionnaire, this research surveyed the individual international tourists who had visited Sabah and experienced the state’s core tourism products. The research findings clearly indicate that Sabah, one of the states in Malaysia has a lot of valuable resources in the eyes of the international tourists. Interestingly, it was found that Sabah’s core tourism products namely unique marine resources, various nature attractions and cultural diversities have undoubtedly contributed to the state’s tourism image. Good feedbacks and the promising insights from the international tourists’ point of view offer varying consequences, repercussion, and implication to the state government and the relevant authorities. Collaboration and cooperation between all responsible authorities are therefore crucial in strengthening the “total tourism experience” among the international tourists in this state.

Keywords: Tourism core products, marine, cultural, nature, destination image, Sabah.

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Authors: Bella Llego

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This research aims to study on “ASEAN Citizenship in the Internationalization of Thai Higher Education.” The purposes of this research are (1) to examine the Thai academics and scholars defined in the concept of internationalization of higher education, (2) to know how Thailand tries to fulfill its internationalization on education goal, (3) to find out the advantages and disadvantages of Thailand hub for higher education in Asia. Sequential mixed methods, qualitative and quantitative research methods were utilized to gather the data collected. By using a qualitative method (individual interviews from key Thai administrators and educators in the international higher education sector), a quantitative method (survey) was utilized to draw upon and to elaborate the recurring themes present during the interviews. The study found that many aspects of Thai international higher education programs received heavy influence from both the American and European higher education systems. Thailand’s role and leadership in the creation and launch of the ASEAN Economic Community (AEC) by 2015 gives its unique context for its internationalization efforts. English is being designated as the language of all Thai international programs; its influence further strengthened being the current language of academia, international business, and the internet, having global influence.

Keywords: ASEAN Citizenship, Internationalization, Thai Higher Education.

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Authors: Tanyatorn Panyasopon

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Many Thai movies have been very popular domestically and internationally. Some movies were box office hits and receiving awards. However, there has not yet been research about how Thai movies can sell in international markets The objectives of the research were 1) To analyze the characteristics of Thai movies that can sell to world audiences; 2) To investigate the factors making Thai movies into foreign markets. Thai film professionals were interviewed. Their ideas were analyzed to find out what factors contributing to Thai movies widely seen in worldwide markets. Nine foreign audiences were also interviewed to reveal what characteristics of Thai movies would be well accepted by the markets. The results showed that major characteristics of Thai movies proving successful worldwide were cultural and exotic Thai movies, outstanding genres, well-known actors, music and songs. Factors contributing to global market were marketing, qualities of Thai movies, and financial support from the government.

Keywords: Characteristics, factors, international markets, Thai movies.

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Authors: Maciej Mitręga

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This paper contributes to our knowledge about buyerseller relations by identifying barriers and conflict situations associated with maintaining and developing durable business relationships by small companies. The contribution of prior studies with regard to negative aspects of marketing relationships is presented in the first section. The international research results are discussed with regard to the existing conceptualizations and main research implications identified at the end.

Keywords: Relationship marketing, barriers, conflict, SME, international research.

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Authors: S. M. Tavakoli Sani, M. Sabbet Moghadam, Y. Khorram Farhadi, Iraj Rezayi Nejad

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The concept of national security in Iran is a permanently effective factor in acceptance or rejection of many international obligations. These obligations had been defined according to the type of legislation of Iran in many aspects. Therefore, there are several treaties at international level which requires Iran’s security to come in contact with obligations in these treaties in a way that an obstacle to join to them and their passage in parliament. This issue is a typical category which every country pays attention to be accepted in treaties or to include their national security in that treaties and also they can see the related treaties from this perspective, but this issue that 'what is the concept of Iran’s national security', and 'To what extent it is changed in recent years, especially after Islamic Revolution' are important issues that can be criticized. Thus, this study is trying to assess singed treaties from the perspective of Iran’s national security according of the true meaning of treaty and to investigate how the international treaties may be in conflict with Iran’s national security.

Keywords: Treaties, national security, Iran, Islamic Revolution.

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Authors: Laszlo Vari

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In the digital age, the spread of the mobile world and the nature of the cyberspace, offers many new opportunities for the prevalence of the fundamental right to free expression, and therefore, for free speech and freedom of the press; however, these new information communication technologies carry many new challenges. Defamation, censorship, fake news, misleading information, hate speech, breach of copyright etc., are only some of the violations, all of which can be derived from the harmful exercise of freedom of expression, all which become more salient in the internet. Here raises the question: how can we eliminate these problems, and practice our fundamental freedom rightfully? To answer this question, we should understand the elements and the characteristic of the nature of freedom of expression, and the role of the actors whose duties and responsibilities are crucial in the prevalence of this fundamental freedom. To achieve this goal, this paper will explore the European practice to understand instructions found in the case-law of the European Court of Human rights for the rightful exercise of freedom of expression.

Keywords: Collision of rights, European case-law, freedom opinion and expression, media law, freedom of information, online expression

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Authors: K. N. Penna, J. P. English

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The destruction of the Juukan Gorge rock shelters in 2020 has catalysed impetus within Australian society for a significant change in engagement with Indigenous Peoples, and the approach to Indigenous cultural heritage, both within the Pilbara region and more broadly across Australia. Culture-based and people-centred approaches are inherent to inclusive sustainable development and Free, Prior, Informed Consent, outcomes encouraged by international and local recommendations on the human rights and cultural heritage preservation of Indigenous peoples. In this paper, we present an interpretive model of an evolved process for mining project development, incorporating culture-based and people-centred approaches, based on the Theory U system change method. The evolved process advocates a change in organisational mindset and culture, and a comprehensive understanding of Indigenous Peoples’ culture and values, as the foundations for increasing their influence and achieving mutually beneficial developments.

Keywords: Indigenous Engagement, mining industry, culture-based approach, people-centred approach, Theory U.

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Authors: Sittichai Kaewkuekool, Vanchai Laemlaksakul

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At the present, auto part industries have become higher challenge in strategy market. As this consequence, manufacturers need to have better response to customers in terms of quality, cost, and delivery time. Moreover, they need to have a good management in factory to comply with international standard maximum capacity and lower cost. This would lead companies to have to order standard part from aboard and become the major cost of inventory. The development of auto part research by recycling materials experiment is to compare the auto parts from recycle materials to international auto parts (CKD). Factors studied in this research were the recycle material ratios of PU-foam, felt, and fabric. Results of recycling materials were considered in terms of qualities and properties on the parameters such as weight, sound absorption, water absorption, tensile strength, elongation, and heat resistance with the CKD. The results were showed that recycling materials would be used to replace for the CKD.

Keywords: International auto parts, recycling materials.

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Authors: Zoaib Mirza

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Pakistan is an Islamic country that got its partition from India in 1947 so that the people could practice the religion of Islam. The political slogan to strive for independence was “What does Pakistan mean? There is no God but Allah”. The ideology of Pakistan was based on the notion that sovereignty only belonged to God Almighty (in Arabic, God means “Allah”), and Muslims will live in accordance with Islam principles. The Quran (Holy Book) and Sunnah (authentic practices of Prophet Mohammad, Peace Be Upon Him, that explains the application of the Quran) are foundations of the Islamic principles. It has been over 75 years, but unfortunately, Pakistan, due to its own political, social, and economic mistakes, is responsible for not being able to become a true Islamic nation to justify its partition from India. The rationale for writing this paper is to analyze the factors that led to changes in the democratic movements impacting the country's political, social, and economic growth. The methodology to examine the historical and political context of Pakistan’s history is by referencing the scholarly work of Israr Ahmed. He focused on Islamic theology, philosophy, and studies, offering insights into the historical and political context of the country. While from a Western perspective, Karl Marx, Mar Weber, Hannah Arendt, Sheldon Wolin, Paulo Freire, and Jacques Ranciere's philosophies specific to totalitarianism, politics, military rule, religion, capitalism, and superpower are used as the framework to analyze Pakistan’s democracy. The study's findings conclude that Pakistan's democracy is unstable and has been impacted by military and civilian governance, which led to political, social, and economic downfall. To improve the current situation, the citizens of Pakistan have to realize that the success of a nation is only dependent on the level of consciousness of the leader and not the political system. Therefore, it is the responsibility of every citizen to be conscious of how they select their leader and take responsibility for the current situation in Pakistan.

Keywords: Pakistan, Islam, democracy, totalitarianism, military, religion, capitalism.

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Authors: Joseph Oh, Bo-Hyun Kim, Jae-Yong Baek

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This study suggests how an order-receiving company can avoid disclosing schedule information on unit tasks to the order-placing company when carrying out a collaborative project on the value chain in an order-oriented industry. Specifically, it suggests methods for keeping schedule information confidential, and categorizes potential situations by inter-task dependency. Lastly, an approach to select the most optimal non-disclosure method is discussed. With the methods for not disclosing work-related information suggested in the study, order-receiving companies can logically deal with political issues relating to the question of whether or not to disclose information upon the execution of a collaborative project in cooperation with an order-placing firm. Moreover, order-placing companies can monitor undistorted information, while respecting the legitimate rights of an order-receiving company. Therefore, it is fair to say that the suggestions made in this study will contribute to the smooth operation of collaborative intercompany projects.

Keywords: collaborative project, dependency, schedule management, unit task.

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Authors: Alcínia Z. Sampaio, Pedro G. Henriques

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Three-dimensional geometric models have been used to present architectural and engineering works, showing their final configuration. When the clarification of a detail or the constitution of a construction step in needed, these models are not appropriate. They do not allow the observation of the construction progress of a building. Models that could present dynamically changes of the building geometry are a good support to the elaboration of projects. Techniques of geometric modeling and virtual reality were used to obtain models that could visually simulate the construction activity. The applications explain the construction work of a cavity wall and a bridge. These models allow the visualization of the physical progression of the work following a planned construction sequence, the observation of details of the form of every component of the works and support the study of the type and method of operation of the equipment applied in the construction. These models presented distinct advantage as educational aids in first-degree courses in Civil Engineering. The use of Virtual Reality techniques in the development of educational applications brings new perspectives to the teaching of subjects related to the field of civil construction.

Keywords: Education, Engineering, virtual reality, visualsimulation.

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Authors: V. L. M. F. Capellini, A. P. P. M. Maturana, N. C. M. Brondino, M. B. C. L. B. M. Peixoto, A. J. Broughton

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A paradigm shift is a process. The process of implementing inclusive education, a system constructed to support all learners, requires planning, identification, experimentation, and evaluation. In this vein, the purpose of the present study was to evaluate the capacity of one Brazilian state school systems to provide special education students with a quality inclusive education. This study originated at the behest of concerned families of students with special needs who filed complaints with the Municipality of Bauru, São Paulo. These families claimed, 1) children with learning differences and educational needs had not been identified for services, and 2) those who had been identified had not received sufficient specialized educational assistance (SEA) in schools across the City of Bauru. Hence, the Office of Civil Rights for the state of São Paulo (Ministério Público de São Paulo) summoned the local higher education institution, UNESP, to design a research study to investigate these allegations. In this exploratory study, descriptive data were gathered from all elementary and middle schools including 58 state schools and 17 city schools, for a total of 75 schools overall. Data collection consisted of each school's annual strategic action plan, surveys and interviews with all school stakeholders to determine their perceptions of the inclusive education available to students with Special Education Needs (SEN). The data were collected as one of four stages in a larger study which also included field observations of a focal students' experience and a continuing education course for all teachers and administrators in both state and city schools. For the purposes of this study, the researchers were interested in understanding the perceptions of school staff, parents, and students across all schools. Therefore, documents and surveys from 75 schools were analyzed for adherence to federal legislation guaranteeing students with SEN the right to special education assistance within the regular school setting. Results shows that while some schools recognized the legal rights of SEN students to receive special education, the plans to actually deliver services were absent. In conclusion, the results of this study revealed both school staff and families have insufficient planning and accessibility resources, and the schools have inadequate infrastructure for full-time support to SEN students, i.e., structures and systems to support the identification of SEN and delivery of services within schools of Bauru, SP. Having identified the areas of need, the city is now prepared to take next steps in the process toward preparing all schools to be inclusive.

Keywords: Inclusive education, special education, special needs.

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Authors: Shilpi Tyagi, D. K. Nauriyal

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This study investigates the firm level determinants of profitability of Indian drug and pharmaceutical industry. The study uses inflation adjusted panel data for a period 2000-2013 and applies OLS regression model with Driscoll-Kraay standard errors. It has been found that export intensity, A&M intensity, firm’s market power and stronger patent regime dummy have exercised positive influence on profitability. The negative and statistically significant influence of R&D intensity and raw material import intensity points to the need for firms to adopt suitable investment strategies. The study suggests that firms are required to pay far more attention to optimize their operating expenditures, advertisement and marketing expenditures and improve their export orientation, as part of the long term strategy.

Keywords: Indian drug and pharmaceutical industry, trade related intellectual property rights, research and development, food and drug administration.

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Authors: Ling Zheng, Yaping Wei, Kang Cao, Songpo Shi, Jinxing Wang

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It-s difficult for China-s current land transfer institutions limited to county-wide to solve the contradiction between urban-rural development and construction land shortage. On the basis of analyzing China-s construction land transfer system, and evaluation toward Transfer of development rights (TDR) practices in Anhui and Chongqing, the passage proposes: (1) we should establish a multi-level land indicators trade market under the guidance of regional spatial objectives, and allow land transfer paid across cities and counties within a specific area following the regulation of both government and market; (2) it would be better to combine organically the policy ntentions of land plan, regional plan, urban plan and economic plan, and link them with land indicators transfer to promote a wider range of urban-rural balance and regional coordination.

Keywords: China's land institutions, transfer of development rights, urban-rural balance, regional coordination.

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Authors: Marie Paseková, Jiří Strouhal, Lehte Alver, Arturs Praulinš

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During last decades is widely discussed the international harmonization of financial reporting. This harmonization is also affected by national tax systems in analyzed countries. This paper provides some evidence on current national tax systems in selected countries in Central and Eastern Europe. The linkage of accounting profit as a tax base might decrease the administrative burden for majority of SMEs, which are the most important engine of each national economy.

Keywords: International harmonization, tax system, SMEs, Czech Republic, Slovakia, Estonia, Latvia

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Authors: Henning Bjornlund, Alec Zuo, Sarah Wheeler, Rob de Loë

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There is currently intensive debate in Alberta, Canada, regarding rural to urban water reallocation. This paper explores the demographic and attitudinal influences that are associated with the acceptance of water reallocation policies and whether such acceptance differs between urban and rural residents. We investigate three policy orientations in regards to water policies: i) government intervention; ii) environmental protection; and iii) protecting irrigators- water rights. We find that urban dwellers are more likely to favour government intervention while rural dwellers are more likely to support policies that aim at protecting irrigators- water rights. While urban dwellers are also more likely to favour environmental protection, the difference is not statistically significant. We also find that other factors have a significant impact on policy choice irrespective of residence such as demographic and socioeconomic factors as well as the values people hold toward water and the environment.

Keywords: Canada, rural, urban, water transfers.

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Authors: Lutfurahman Aftab

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The Taliban’s relationships with the neighboring countries are a complex political issue that local people interpret one way, and politicians have different perceptions; therefore, it is a current issue that needs to be analyzed broadly and impartially. In this article, we investigate the Taliban’s current relationships with the neighboring countries, as well as look at the effects these relationships have on the current peace negotiations in Doha, which began on September 12, 2020. The issue of Taliban and the current peace process has turned to be the center-of-attention for most of the neighboring countries, and every country has opened new pages in their foreign policies because after the Taliban-US peace agreement, the neighboring countries are meticulously and closely observing the situation and they believe that the Taliban is on the verge to tighten their grips on the future political power of Afghanistan. Every neighboring country of Afghanistan has political, economic, and social interests in this land-locked country. The Taliban’s current role within the peace talks and anticipated future position within the Afghan government will have great political, economic, and social implications on countries in the region as they assess their foreign policies. As these countries move to form closer ties with the Taliban, the government of Afghanistan is worried that this may hinder the peace process. Afghanistan has long blamed Pakistan for sheltering the Taliban and providing safe havens for the terrorist groups, including Al Qaeda, and the recent visits of Taliban’s delegations to Islamabad, Pakistan, have raised concern among government officials in Afghanistan who believe that the Taliban is not independent in their decisions, and for every step they take, are consulting with Pakistan’s political leadership.

Keywords: peace process, USA, Afghanistan, Taliban

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Authors: Efthymios Gravas, Anastasios Alexandridis, Antonios Stavropoulos

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The growing interest in the issue of intangible assets not only in the scientific community but also in some professional bodies internationally can be explained by several points of view. From the business perspective, enterprises are increasingly motivated by external and internal forces to measure and proactively manage their intangibles. With respect to the issue of intangibles, goodwill has been debated in many countries throughout the world. Despite the numerous efforts and the existence of international accounting standards there is not yet a common accepted accounting treatment for goodwill. This study attempts on the one hand to impress the accounting treatment of goodwill internationally, on the other hand analyses the major subjects in relation to the accounting treatment of goodwill in Greece, since 2005, year where the international accounting standards have been in use for the Greek listed companies. The results indicate that the accounting treatment for the goodwill in Greece, despite the effort for accounting harmonization in Europe from 2005, sustains many differences especially for the no listed companies.

Keywords: Intangible Assets, Goodwill, International Accounting Standards, Greek Accounting System and Law

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Authors: T. M. Al Muhareb, J. Graham-Jones

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The service quality is a significant element in aviation industry especially in the international airports. Through this paper, the researchers built a model based on Lean six sigma methodologies and applied it in the departure area at KKIA (King Khalid International Airport) in order to assess it. This model characterized with many special features that can become over the cultural differences in aviation industry since it is considered the most critical circumstance in this field. Applying the model of this study is depending on following the DMAIC procedure systemized in lean thinking aspects. This model of Lean-six-sigma as a managerial procedure is mostly focused on the change management culture that requires high level of planning, organizing, modifying, and controlling in order to benefit from strengths as well as revoke weaknesses.

Keywords: Lean-six-sigma, Service quality, Aviation industry, KKIA (King Khalid International Airport), SERVQUAL.

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Authors: Paul Diaconu, Nicoleta Coman

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This paper explores the idea of globalisation and considers accounting-s role in that process in order to develop new spaces for accounting research. That-s why in this paper we are looking for questions not necessary for answers. Adopting an 'alternative' view of accounting it-s related to the fact that we sees accounting as social and evolutionist process, that pays heed to those voices arguing for greater social and environmental justice, and that draws attention to the role of accounting researchers in the process of globalisation. The paper defines globalisation and expands the globalisation and accounting research agenda introducing in this context the harmonization process in accounting. There are the two main systems which are disputing the first stage of being the benchmark: GAAP and IFRS. Each of them has his pluses and minuses on being the selected one. Due to this fact a convergence of the two, joining the advantages and disadvantages of the two should be the solution for an unique international accounting solution. Is this idea realizable, what steps has been made until now, what should be done in the future. The paper is emphasising the role of the cultural differences in the process of imposing of an unique international accounting system by the global organizations..

Keywords: Investors, capital markets, international accounting.

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Authors: Kinda AlSamara

Abstract:

The nineteenth century was characterized by major educational reforms in the Arab World. One of the unintended outcomes of colonization in Arab countries was the initiation of women liberation as well as the introduction of modern education and its application in sensitizing people on the rights of women and their liberation. The reforms were often attributed to various undercurrents that took place at different levels within the Ottoman Empire, and particularly the arrival and influence of the Christian missionaries were supported by the American and European governments. These trends were also significantly attributed to the increase in the presence of Europeans in the region, as well as the introduction of secular ideas and approaches related to the meaning of modernity. Using literary analysis as a method, this paper examines the role of an important male figure like the political activist and writer Qāsim Amīn and the religious reformer Muḥammad ʻAbduh in starting this discourse and shows their impact on the emancipation of women movement (Taḥrīr), and how later women led the movement with their published work. This paper explores Arab Salons and the initiation of women’s literary circles. Women from wealthy families in Egypt and Syria who had studied in Europe or interacted with European counterparts began these circles. These salons acted as central locations where people could meet and hold discussions on political, social, and literary trends as they happened each day. The paper concludes with a discussion of current debates between the Islamist and the secularist branches of the movement today. While the Islamists believe that adhering to the core of Islam with some of its contested position on women is a modern ideology of liberation that fits the current culture of modern time Egypt; the secularists argue that the influence that Islam has on the women’s liberation movement in Egypt has been a threat to the natural success and progress of the movement, which was initiated in the early nineteenth century independent of the more recent trends towards religiosity in the country.

Keywords: Educational model, crisis of terminologies, Arab awakening, nineteenth century.

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Authors: Wim Dierckxsens, Andrés Piqueras

Abstract:

Throughout its history, Capital has established a decisive form of discrimination that has effectively strengthened its power against Labor: discrimination between an endogenous labor force (integrated, with certain guarantees and rights in the capitalist nexus) and an exogenous labor force (yet to be incorporated or incorporated as ‘heterochthonous’, without such guarantees and rights). We refer to the historical incorporation of the exogenous population from the non-capitalist to the capitalist nexus (with the consequent replaceability of the endogenous labor force) as absolute mobility.

The more possibilities Capital has of accessing a population in the non-capitalist nexus and of being able to incorporate it through absolute mobility into the capitalist nexus, the greater its unilaterality or class domination. In contrast, when these possibilities run dry, Capital is more inclined towards reformism or negotiation.

However, this absolute mobility has historically been combined with relative mobility of the labor force, which includes various processes of which labor force migration is a fundamental component.

This paper holds that both types of mobility are at the core of class struggles.

Keywords: Absolute mobility, capital-labor antagonism, relative mobility, substitutability.

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Authors: Paisarn Larpsomboonchai

Abstract:

Agro-industry is one of major industries that have strong impacts on national economic incomes, growth, stability, and sustainable development. Moreover, this industry also has strong influences on social, cultural and political issues. Furthermore, this industry, as producing primary and secondary products, is facing challenges from such diverse factors such as demand inconsistency, intense international competition, technological advancements and new competitors. In order to maintain and to improve industry’s competitiveness in both domestics and international markets, science and technology are key factors. Besides hard sciences and technologies, modern industrial engineering concepts such as Just in Time (JIT) Total Quality Management (TQM), Quick Response (QR), Supply Chain Management (SCM) and Lean can be very effective to support to increase efficiency and effectiveness of these agricultural products on world stage. Onion is one of Thailand’s major export products which bring back national incomes. But, it is also facing challenges in many ways. This paper focused its interests in onion packing process and its related activities such as storage and shipment from one of major packing plant and storage in Mae Wang District, Chiang Mai, Thailand, by applying Toyota Production System (TPS) or Lean concepts, to improve process capability throughout the entire packing and distribution process which will be profitable for the whole onion supply chain. And it will be beneficial to other related agricultural products in Thailand and other ASEAN countries.

Keywords: Lean Concepts, Lean in Agro-industries Activities, Packing Process, Toyota Production System (TPS), Waste Reduction.

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Authors: Andrzej Przemyslaw Kusnierczak

Abstract:

Advances in technology (e.g. the internet, telecommunication) and political changes (fewer trade barriers and an enlarged European Union, ASEAN, NAFTA and other organizations) have led to develop international competition and expand into new markets. Companies in Thailand, Asia and around the globe are increasingly being pressured on price and for faster time to enter the market. At the same time, new markets are appearing and many companies are looking for changes and shifts in their domestic markets. These factors have enabled the rapid growth for companies and globalizing many different business activities during the product development process from research and development (R&D) to production. This research will show and clarify methods how to develop global product. Also, it will show how important is a global product impact into Thai Economy development.

Keywords: Development, global, management, product.

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