bluuebunny/crossref_metadata_2025 huggingface dataset:
Trade in Goods Subject to Excise Duties Which Have Been Released for Consumption in Other Member States
Authors: Bongartz Matthias
Published: March 2024

This article examines the legal provisions applicable in the European Union (EU) when goods are traded and/or moved between Member States and compares those provisions with German law on excise duties. A range of circumstances and interpretations is provided. Specific reference is made to the differences between goods moved for ‘commercial’ purposes and those moved by a private individual and the likely application or exemption of excise duties. Other examples are also provided of circumstances where duty is applicable and in cases where duty would be exempt.
Tackling Cigarette Smuggling With Enforcement: Case Studies Reviewing the Experience in Hungary, Romania and the United Kingdom
Authors: Nagy János
Published: March 2024

This paper provides an overview of the approaches taken to address cigarette smuggling and focuses on the experiences of Hungary, Romania and the United Kingdom to reduce illicit trade in tobacco products. The author identifies the significance of highly taxed tobacco products as contributors to government revenue and the efforts made to stabilise that market. The impact of campaigns to highlight health considerations, coupled with legislation to enable customs authorities and police departments to enforce the law can help to reduce the illegal trade in tobacco products. However, if national governments raise sharply, in a short period of time, the excise duty on, for example, cigarettes, illegal activities may rise. An important lesson learned is that the tobacco industry, if consulted by governments, can contribute to the success of law enforcement and reinforced controls by sharing critical information with customs and excise authorities and cooperating more closely with government agencies.
Excise Taxation of Non-Alcoholic Beverages in Thailand: Products, Approaches, Rates and Administration
Authors: Preece Rob
Published: March 2024

The system of excise taxation for non-alcoholic beverages in the Kingdom of Thailand is structured in such a manner that its impact is discriminatory towards several sectors, or categories within the non-alcoholic beverage market. Certain aspects of the administration of this excise tax also appear to lack clarity and transparency, which are two important aspects of what would be considered ‘accepted best practice’ in modern tax administration. The taxation of certain beverages is also significantly impacted by external excise policies, particularly the price sensitivity lists which monitor retail pricing for certain beverage products and have the potential to reduce the profitability of those excisable beverages. This paper discusses these particular issues, and canvasses possible reform options based on international approaches to non-alcoholic beverage taxation applied to the Thai market context.
Changes to the Role of US Customs and Border Protection and the Impact of the 100% Container Scanning Law
Authors: Nguyen Trang
Published: March 2024

This paper considers the advantages and disadvantages of the introduction of 100% container scanning law according to Section 1701, Container Scanning and Seals, under Title XVII, Maritime Cargo of Public Law 110–53—AUG. 3, 2007 issued by the 110th Congress of the United States (US) on Implementing Recommendations of the 9/11 Commission Act of 2007. Scenarios are discussed which would impact significantly on customs administrations around the world and, in particular, on the additional costs involved in implementing the law as it stands. Options to address the requirements of the law are outlined, leading to the conclusion that streamlined Customs-to-Customs exchange of advanced information for risk management would meet both the priority objectives and the roles of Customs, that is, to enhance security and at the same time, facilitate global trade.
The Effective Contribution of Excise Taxation on Non-Alcoholic Beverages to Government Revenues and Social Objectives: A Review of the Literature
Authors: Preece Robert
Published: March 2024

The effectiveness of a discriminatory tax, such as excise, on various food and beverage products deemed ‘luxuries’ or even ‘harmful to health’ has been debated regularly in recent years. The concept of ‘effective’ needs to be discussed in the context of what the tax is trying to achieve in terms of government policy but, in the context of nonalcoholic beverages, it can be expected that objectives of a discriminatory tax on these products would be to raise revenue or externalise perceived harm from consumption, or both. Using these expected objectives, this paper reviews the literature available and believes that excise-type taxes on non-alcoholic beverages have little or no effect in terms of revenue raising, and indeed often result in a negative economic benefit. In terms of health benefits, the literature shows that discriminatory taxes on soft drinks will reduce consumption of any targeted category but these policies seemingly miss the issue of consumers responding to the tax by substituting those types of beverages with other forms of calories.
A Perspective on the Impact of Trade Friction on Customs Performance
Authors: Wei Libing
Published: March 2024

International trade contributes significantly to economic growth. Yet, increasing cases of trade friction have emerged as one of the main issues undermining international trade. Indeed, the WTO-OECD-UNCTAD Reports on G20 trade and investment measures state that ‘at a time of continuous economic difficulties, trade frictions seem to be increasing’. The most frequent measures associated with trade friction continue to be trade remedy actions, in particular the initiation of anti-dumping investigations, followed by more stringent customs procedures.

Customs administrations are mandated to control the cross-border movement of goods and thereby safeguard national interests. However, with increasing cases of trade friction, where certain forms of trade are perceived by one country to have negative economic consequences, Customs face a conflicting situation between the desire to manage their performance effectively and efficiently and the political inference that inefficient customs procedures can actually be a desirable objective in instances where two countries are mired in trade friction. This paper analyses the impact of trade friction on customs performance and suggests a number of indicators that may be useful in analysing trade friction.
Corruption in Customs
Authors: McLinden Gerard , Durrani Amer Zafar
Published: March 2024

This paper identifies that no country is immune to the problem of corruption and that the challenges and vulnerabilities faced by customs administrations are ongoing and require constant vigilance and practical strategies to address the problem in a holistic way. Reference is made to the World Customs Organization’s (WCO) Revised Arusha Declaration, pointing out that its ten key elements are still relevant and that World Bank projects contribute to efforts to combat corruption and inefficiencies in customs and border management. The ongoing need for customs reform and modernisation programs is highlighted – programs that address institutional weaknesses, including human resource management issues, and ways to improve formal consultative mechanisms between officials and the trading community. Examples are cited of projects that have had some success in Thailand, Cameroon and Afghanistan. The paper concludes that where initiatives have been implemented as part of much wider customs reform and modernisation programs, there is a high correlation between overall improvement in operational effectiveness and integrity enhancement.
Reducing the Illicit Trade in Tobacco Products in the ASEAN Region: A Review of the Protocol to Eliminate Illicit Trade in Tobacco Products
Authors: Sou Gryphon , Preece Robert
Published: March 2024

In November 2012, the fifth session of the Conference of Parties (COP) to the Framework Convention on Tobacco Control (FCTC) adopted the Protocol to Eliminate Illicit Trade in Tobacco. This paper examines the Protocol in the context of the illicit trade in tobacco products across South East Asia and highlights those areas of the Protocol which can be effective in reducing that illicit trade, and how the region could approach a coordinated implementation of those key provisions. Details of the current extent of illicit trade in the region, and of the main modus operandi of those active in that trade, are provided by the World Customs Organization’s (WCO) Regional Intelligence Liaison Office for Asia and the Pacific (RILO AP). This sets the context from which the key elements of the Protocol are analysed for their potential value as mechanisms to directly address regional risks. The paper then examines the question of implementation and discusses those Articles of the Protocol which will require a degree of regional coordination to be fully effective. This regional examination also includes the need for some degree of standardised or consistent approach to implementation of the key Articles to eliminate ‘weak points’ in the regional supply chains for tobacco.
Effects of the Implementation of Single Window and Simplified Customs Procedures in the Republic of Macedonia
Authors: Tosevska-Trpcevska Katerina
Published: March 2024

This paper analyses the effects of implementing two important measures for trade facilitation: the single window concept and simplified customs procedures, based on research conducted in the Republic of Macedonia. Results from this research indicate that introduction of the single window has been viewed positively by companies due to savings in time and human resources. In relation to implementation of simplified customs procedures, the results indicate that all variables measured (average numbers of documents, signatures, hours, costs) show reductions in comparison with regular customs procedures, indicating that such measures can have a significant influence on the facilitation of trade. The research serves to confirm that introduction of trade facilitation measures is necessary for assisting Macedonian companies to compete more effectively in the international marketplace.
The Impact on Customs of the Implementation of the China-ASEAN FTA
Authors: Li Li
Published: March 2024

This paper examines the impact of the ASEAN-China Free Trade Area (ACFTA) on regional trade facilitation. An overview of the development of ACFTA is followed by a discussion on the need for ongoing consideration of new policies and measures to further enhance economic complementarity and industry cooperation with the goal of strengthening zero tariff FTA policies. Research indicates that although utilisation of preferential concessions is increasing, it is less than the original expectations of China’s Central Government. Policies are therefore being considered and other measures designed to enhance the utilisation rate. The challenges presented by these initiatives and their impact on Customs’ already limited resources are outlined. The paper concludes by identifying opportunities for Customs to effectively address the growth in regional trade and contribute to the negotiation, formulation and enforcement of rules of origin.
The WTO Agreement on Trade Facilitation: Status of Play in Southern African Customs
Authors: Kassee Dhunraj
Published: March 2024

The September 11, 2001 attack on the World Trade Centre in New York brought a paradigm shift to the focus of Customs. Following that event and the global terrorist threat, a number of customs control initiatives and instruments were developed and implemented. Included amongst those are the World Customs Organization’s (WCO) SAFE Framework of Standards, the Authorised Economic Operator (AEO) concept, the advance cargo information requirement, the 24-hour Advance Manifest rule, use of non-intrusive inspection equipment and the United States Container Security Initiative (CSI). Some of these security measures, such as the AEO concept, were developed and implemented to maintain the balance between customs control and trade facilitation of legitimate goods. When it comes to trade facilitation, Customs always needs to consider its obligations under the World Trade Organization (WTO). This paper gives an overview of the WTO Agreement on Trade Facilitation signed in Bali in December 2013 and the current state of play in Southern African Customs.
The Facilitation of Trade in Cambodia: Challenges and Possible Solutions
Authors: Seng Sopagna
Published: March 2024

In an effort to facilitate trade, the Cambodian government has sought various opportunities to integrate itself into the world economy. Several trade facilitation measures have been implemented while attempting to comply with international best practice, such as following the provisions of the Revised Kyoto Convention. However, some areas have not been efficiently achieved due to the complexity of trade procedures that permit unrelated control agencies to operate jointly at the border. In this regard, the application of trade facilitation principles faces challenges. These challenges include the role of customs, import and export procedures, legal concerns and limitations of institutional coordination. A more appropriate approach is suggested that would ensure control and underpin the success of trade facilitation. This approach would see Customs acting as the sole border enforcement agency with responsibility and obligation to undertake a risk management approach at the border from both control and facilitation perspectives.
Combating Illicit Trade and Transnational Smuggling: Key Challenges for Customs and Border Control Agencies
Authors: Basu Gautam
Published: March 2024

Customs and border control agencies face key challenges in preventing illicit trade and disrupting transnational smuggling operations. Maintaining the delicate balance between facilitating legitimate trade flows while concurrently deterring those that are illicit is a complex operational task. This paper identifies and delves deeper into three of those challenges: the scale of complexity of physical transportation geography in border management, adaptive capabilities of concealment, evasion, structural and operational flexibility by professional smugglers, and institutional coordination problems which may arise in customs and border control management.
Improving Australian Border Enforcement of IPR by Referring to the Chinese Experience
Authors: Li Min
Published: March 2024

The border enforcement of intellectual property rights (IPR), known as IPR customs protection, plays an important role in the national and global endeavour of combating IPR infringements especially in the growing trend in counterfeiting and piracy. Australia and China are among the countries that have put in place a comprehensive IPR border enforcement regime for this purpose. This paper analyses key aspects of Australia’s regime compared with that of China, and proposes improvements to the former with reference to the Chinese experience to strengthen the customs protection of IPR in Australia.
Improving Cooperation Between Customs and Environmental Agencies to Prevent Illegal Trans-Boundary Shipments of Hazardous Waste
Authors: Dill David C , Kopsick Deborah A
Published: March 2024

Lucrative and dangerous, the illegal traffic of hazardous waste through seaports poses grave risks to human health and the environment. Despite the challenges of detection and detention, customs and environmental agencies tasked with protecting global seaports typically work in isolation, missing out on critical opportunities to enhance their effectiveness through collaboration. This research examines the causes of such administrative segregation and, through surveys of successful collaborative programs in Belgium, Japan, Kenya, and the Netherlands and a review of previously published literature on Nigeria, develops a spectrum of inter-agency cooperation. Identifying three distinct cooperative frameworks, ranging from formalistic to ad hoc, this research proposes that environmental and customs officials in various political, cultural, and legal environments can pursue vastly differing yet effective paths to cooperation in environmental enforcement at seaports.
Geospatial Intelligence: Can Customs Learn From the Policing Perspective?
Authors: Belle John D
Published: March 2024

Every day, customs administrations around the world collect enormous amounts of data regarding the movement of passengers, vehicles, vessels, aircraft, cargo and currency and this stream of data is growing. With this expanding supply of data – and shrinking customs resources – a smarter way of making sense of this data is required, including mining the data to identify patterns of activity. Customs administrations could consider how policing agencies are mining their data holdings to derive meaningful intelligence and become intelligence-led organisations. It is postulated that customs administrations could learn from policing agencies (the scientific discoveries, the computing advances) and adapt developments by those agencies to the customs environment. This paper provides an overview of how policing agencies use geospatial intelligence and identifies ways that customs administrations would benefit from considering its use in collaborative border management.
Import Value De Minimis Level in Selected Economies as Cause of Undervaluation of Imported Goods
Authors: Pope Steven , Sowinski Cezary , Taelman Ives
Published: March 2024

Undervaluation of goods imported by any country is a phenomenon observed daily by those involved in international trade. However, the reasons that goods exported from certain countries are accompanied by invoices showing deliberately lowered values that do not reflect the true value of the goods are not yet fully understood. It has been suggested that a willingness to avoid duties and taxes by those involved in foreign trade may be the sole reason for this behaviour. Undervaluation practices may also be caused by a misfit of existing regulations of some national economies, especially levels of import value de minimis levels and other types of trade facilitation measures. Using three hypotheses, this paper investigates whether a link exists between the European Union (EU) import duty and VAT de minimis levels and deliberate undervaluation below that threshold. Although the research was unable to prove a direct correlation between certain taxes and undervaluation, it indicates the need for greater understanding and cooperation between business and Customs to better ensure compliance with changing international trade regulations.
Barriers to Customs Entry at the Time of Disaster in Developing Countries: Mitigating the Delay of Life-Saving Materials
Authors: Turner Rebecca
Published: March 2024

When a disaster strikes and a request for international assistance is received, an increasing number of actors respond to the needs of the affected population, and one of the first governmental entities that they meet when they arrive in the disaster-stricken country is the customs administration. Unfortunately, very few customs administrations are adequately prepared for the possibility that they may, one day, receive a huge number of incoming flights in a short period of time. Furthermore, over-regulation leads to unnecessary bureaucratic bottlenecks, which slow the entry and distribution of relief. Aid providers are frustrated by unnecessary delays and higher costs. Unprepared customs administrations suffer countless administrative headaches. This research focuses on the causes for delay in the movement of life-saving materials through Customs and the associated barriers. The article includes a comprehensive qualitative analysis drawing from the literature and informant interviews and is coupled with a System Dynamics model. After reviewing the system inefficiencies discovered, recommendations for the way forward are made.
Automotive Excise Taxation: What Reforms Are Needed to Best Utilise the ASEAN Economic Community?
Authors: Preece Robert
Published: March 2024

This paper draws attention to reforms which, if implemented, would utilise the opportunity represented by the ASEAN Economic Community (AEC) 2015 in, for example, the automobile industry in the ASEAN region. A range of policy areas are identified where coordination by ASEAN members would strengthen the region’s position to become a leading global automobile producer. In addition to examining vehicle types and their relative CO2 emission levels and fuel efficiency, examples of the types of excise tax that is applied in the European Union (EU), South Africa, Cyprus, and Thailand are used to highlight areas that could be addressed, leading to a series of reforms that would enhance the opportunity to achieve this global role. In conclusion, the paper brings together the policy issues discussed and provides a possible standardised automobile excise structure which policymakers could consider.
Rules of Origin and the Use of Free Trade Agreements: A Literature Review
Authors: Yi Jisoo
Published: March 2024

One of the key reasons for countries to enter into bilateral or regional free trade agreements (FTAs) is to eliminate tariff and non-tariff barriers between or among them. Despite their proliferation, however, many companies elect not to utilise FTAs due to the regulatory burdens imposed by the core provisions of those agreements, that is, the rules of origin (RoO). Research on RoO, however, is in its infancy and very little has been done to assess their regulatory and administrative influence. The objective of this paper is to provide a brief overview of research conducted on RoO to introduce prospective researchers to the issues and research methodologies used. The paper briefly considers the broader historical context of the proliferation and the underutilisation of FTAs, including how RoO came to attract researchers’ attention. It then examines studies on RoO and the aspects of RoO that have been the subject of research. An analysis of the different methodologies employed in related study areas follows. These studies suggest an obvious interconnection between the design and administration of RoO and the use of FTAs. In this respect, this paper proposes that a new framework of research will complement the existing work in helping us to understand the interconnection from an administrative perspective. In constituting this framework, it also suggests adopting the methodologies of trade facilitation studies or tax compliance studies.
Who Benefits Most From AEO Certification? An Austrian Perspective
Authors: Schramm Hans-Joachim
Published: March 2024

In this paper, the Taxation and Customs Union Directorate-General (European Commission) (TAXUD) Authorised Economic Operator (AEO) Database was employed and supplemented with company data to develop a census of AEO certifications per company size (in terms of employees and revenue) and export/import quotas in the case of Austria 2008-2013 in order to determine who benefits most from AEO certification. Findings can be simply summarised as follows: the more export-orientated a sector is, the more AEO certifications are granted. More specifically, about 49% of all AEO certifications in Austria are granted to companies from the manufacturing industry, followed by about 29% to transport and logistics service providers and 18% to wholesale or retail companies. Others such as the primary sector, energy provision and service industries are negligible. Looking more closely at the Austrian AEO certified companies, most of them from the manufacturing industry can be classified as ‘SME’ in the European Union (EU) sense but are being heavily export-orientated at the same time and in need of an AEO certificate to smooth their export/import operations. Transport and logistics service providers do benefit from AEO certification, too, but are being pushed to apply for certification by their customers.
Preliminary Insights From the Philippine Bureau of Customs Imports Database
Authors: Mendoza Ronald U , Ko Aladdin
Published: March 2024

This paper provides an analysis of recently released importation data by the Philippine Bureau of Customs (BOC). The dataset has been released as part of the government’s open data and transparency reforms aimed at boosting good governance and reducing corruption. The dataset includes information on over 88,000 imported items in December 2013, such as a description of the item imported, its HS code number and standard HS code description, what country the item came from, its value, and the amount of duties and taxes collected on that item. The BOC released the data along with a call for the public to assist by helping to analyse the dataset and (where necessary) report data discrepancies noted between the import valuation recorded in the dataset and those used in practice. The paper presents a preliminary analysis of the data released by the BOC and provides a platform to understand issues surrounding Philippine customs operations and reforms.
Political Will as an Enabler for a Customs Administration to Implement Coordinated Border Management: A Practical Example
Authors: Colesky Theo , Raath Roux
Published: March 2024

This article considers the important role played by customs administrations in the context of a practical example that entails the awarding of a multinational project spanning various countries. It demonstrates that it is not only a country’s public and private business enterprises that would be adversely affected by inadequacies in the administration of customs matters but also a region as a whole. In this case, it was found that, although the way in which customs matters are managed in South Africa could prima facie have contributed to the country (and region) not being awarded the project in its entirety, the actual findings indicated that the customs administration itself was not responsible for the low score attracted under the Customs and Excise assessment heading of the practical example. Instead, many of the findings merely related to logistical issues within a wider operational framework where a customs administration is but one role player amongst many. Subsequently, the focus turned to a current customs topic, namely coordinated border management and its critical success factors, in particular political will, in order to determine if more could have been done by the South African government towards full implementation. This revealed what the government has achieved in this regard over the past two decades. Furthermore, it was again reiterated that the South African customs administration is only one part of the government’s administration. Effective customs administration is entirely dependent on political will and a whole-of-government approach, that is, a truly coordinated approach to border management.
SINIF ÖĞRETMENLERİNİN BAKIŞ AÇISINDAN İLKOKUL DÜZEYİNDE GİRİŞİMCİLİK POTANSİYELİNİN GELİŞTİRİLMESİNE YÖNELİK BİR DEĞERLENDİRME
Authors: Yüksel Nihal , Yıldırım Hacı Mehmet
Published: March 2024

İş dünyasında girişimcilik, yenilikçilik ve risk alma becerileri her gün daha önemli hal almaktadır. Yeni iş fikirleri geliştirme ve ekonomik anlamda kalkınma sağlanmasında da girişimcilik ön plana çıkmaktadır. Girişimcilik potansiyelinin erken dönemlerden itibaren geliştirilmesine yönelik verilen eğitimler ileri yaşlarda gerçekleştirilecek ekonomik faaliyetlerin şekillenmesine katkı sağlayabilir. Bu araştırmada ilkokul düzeyinde girişimcilik eğitiminin girişimcilik potansiyelinin gelişmesindeki katkısını ortaya koymak amaçlanmaktadır. Araştırmanın çalışma grubu Eskişehir ilinde görev yapan sınıf öğretmenlerinden kolayda örnekleme yoluyla belirlenen, girişimcilik eğitimine yönelik ilgili ve araştırmaya katılmak için gönüllü 30 sınıf öğretmeninden oluşmaktadır. Araştırmada veriler açık uçlu soru formu kullanılarak toplanmıştır. Soru formu, katılımcılara Mayıs 2023 ile Haziran 2023 döneminde internet ortamında ulaştırılmış ve sorulara verilen yanıtlar kaydedilmiştir. Elde edilen görüşler betimsel analiz ve kelime bulutu kullanılarak değerlendirilmiştir. Yapılan değerlendirmelerin sonucunda, öğrencilerin girişimcilik potansiyelini girişimcilik eğitiminde kullanılan yöntem ve teknikler etkilerken, erken yaşlarda girişimcilik eğitimi verilmesi gerektiğini vurgulanmıştır.
Evaluation of Peer Bullying in Cartoons: The Case of Miraculous: Tales of Ladybug & Cat Noir
Authors: Daşdeler Melisa , ÜSTÜNDAĞ Alev
Published: March 2024

Our research aimed to determine in a multiperspective way how peer bullying is addressed in animated cartoons. The basic data source of the research was 51 episodes of the Miraculous: Tales of Ladybug & Cat Noir cartoon. We used the Bullying Checklist in the document analysis design of the research. We analyzed the research data by determining the repetition of the items involved in the control list within the episodes. Our findings indicated that bullying was included in all of the cartoon’s episodes. The results of our research in the episodes investigated showed that bullying was mostly indirect, followed by emotional bullying. In terms of gender, most bullies were female, followed by males. Those who were exposed to bullying were also mostly females, followed by males. In addition, victims usually used the strategy of ignoring or doing nothing to get rid of the bullying, the victims often did not share their bullying experiences with anybody, and the bystanders often preferred to keep silent regarding the bullying experiences. Thus, children are exposed to bullying through these cartoons and can be affected by it.
Evaluation of Emotional Well-Being in Hospitalized Children Using Their Own Drawings
Authors: ÜSTÜNDAĞ Alev
Published: March 2024

Hospitalization can influence a child’s psychological well-being. This study aimed to evaluate the emotional well-being of hospitalized children using their own drawings. Sixty hospitalized children between the ages of 4 to 13 were used for this study, and data were collected using the pictures drawn by the children. The content analysis method was used to analyze data. Data analysis showed that hospitalized children generally did not show age-appropriate developmental characteristics at the drawing development stage; hospitalized children in the younger age groups used more colors and drew happier human figures; and older hospitalized children used fewer colors, and the emotions of figures were more negative. Another important finding was the presence of missing limbs in most drawings. This research emphasized the importance of appropriately meeting the psychological and psychosocial support needs of children in the hospital environment.
Intersectional Model of Service Use: Understanding Transgender and Nonbinary Healthcare Access
Authors: Call Jarrod , Holloway Brendon
Published: March 2024

Transgender and nonbinary (TNB) people often have difficulty accessing healthcare services because of the systemic forces of transphobia and cisgenderism. Despite this, there is little theory specifically designed to examine healthcare access among TNB people. We conducted a literature review to identify studies examining TNB healthcare access. We screened a total of 2,050 unique articles for inclusion, resulting in a final sample of 46 articles that met the review criteria. Theories used and key findings were coded to inform the development of the Intersectional Model of Service Use (IMSU) for TNB people. The IMSU builds upon current theoretical frameworks including the Behavioral Model for Vulnerable Populations (BMVP), which proposes that predisposing, enabling, and need factors drive healthcare utilization among vulnerable populations. The IMSU combines the predisposing, enabling, and need factors of the BMVP with TNB-specific healthcare access factors identified through this integrative review. The findings from this review suggest its effectiveness in informing research and interventions aimed at improving healthcare access among TNB people.
A Vulnerability Analysis of Business to Climate-Related Hazards
Authors: Zlateva Plamena , Velev Dimiter
Published: March 2024

In recent years, a sharp rise in the frequency and intensity of climate-related hazards is observed worldwide. This increases the vulnerability of businesses to climate-related hazards, which in turn adversely affects the economic and sustainable development of the companies. The aim of this paper is to propose an approach for vulnerability analysis of businesses to climate-related hazards. It is assumed that the level of vulnerability for each business depends on the levels of the potential impact of the specific climate-related hazards in the given geographical region. The potential impact depends on the levels of a business’s sensitivity and exposure to climate-related hazards. The approach consists of several steps. For each of the variables related to the vulnerability, five levels are defined (Very low, Low, Middle, High, Very high). The usefulness and peculiarities of the proposed approach for vulnerability analysis of businesses to climate-related hazards are validated with particular examples. The proposed approach for vulnerability analysis can successfully help the managers to make informed decisions about the choice of targeted measures to adapt businesses to climate change.
MEDICAL DOMINANCE: ARE MIDWIVES AND WOMEN JUST ANOTHER NUMBER
Authors: Hargreaves Sally
Published: March 2024

The term medical dominance refers to medicine as the most powerful overarching profession in the health system. Medicine dominates the Australian health care system and is a key feature of the organisation be it socially, politically, economically and intellectually. Medicine has become influential in childbirth, maternity service delivery and midwifery. There is no doubt that medicine plays a key role in society. We have seen revolutionary medicine and medical results with the introduction of anaesthetics, antibiotics, surgery and the use of science and technology to produce lifesaving treatments utilised within society today. Evidence-based research is used to provide guidelines for clinical practice to ensure risks of patient care are mitigated and optimal outcomes are achieved.1
Language taboos in Poland: the role of situational context and topic group in the response to taboos
Authors: Czerwińska Anna Weronika
Published: March 2024

Contemporary taboo manifests itself mainly on the language surface and is linked to socio-cultural conventions; it is based on issues that should not be addressed. Taboos change over time and differ between cultures. It is a pilot of the author’s questionnaire examining the role of situational context and topic group in response to taboos. Three situational contexts were identified (family, friends, work), and four topic groups (finance, values, sexuality, diseases). Furthermore, five types of responses to taboo were distinguished; avoidance, lecturing, confrontation, discretion, and lack of taboo. People taking part in experiment were tasked with reading twelve scenes and selecting for each of them one of five proposed answers. The study was conducted online using Qualtrics. 83 people were surveyed, including 66 women, 12 men, and 5 non-binary people. The results were subjected to statistical analyses, mostly Paired- Samples T Test. Statistical analysis confirmed both hypotheses; there are statistically significant differences between the strategies of responding to taboos depending on situational context and topic group. The most frequent differences occurred between work context and the contexts of family and friends. The average number of responses based on lack of taboo was more common in scenes about sexuality, scenes dealing with the topic of values were more often responded to with avoidance strategy and confrontation strategy. Discretion was used less frequently in scenes about diseases, and lecturing was chosen more often. This is one of the first studies to address the role of situational context in responses to taboos in Poland.
Spherical model of vocational interests – verification of the concept and measurement method
Authors: Kabzińska Zofia
Published: March 2024

Introduction: The Spherical Model of Interests and Competence Beliefs (Tracey, Rounds, 1996a, 1996b) integrates Holland’s (1985, 1997) RIASEC theory and the People/Things Data/Ideas dimensions by Prediger (1982), supplementing them with a third dimension of vocational interests: prestige. The aim of the study was to verify the spherical model of vocational interests in a sample of Polish adults and to present the psychometric properties of the Polish version of the Personal Globe Inventory – Short (Tracey, 2002). The reliability of the questionnaire was assessed using measures of internal consistency. The theoretical validity was examined through confirmatory factor analysis, randomization test of hypothesized order relations, and correlations with other measures of vocational interests and life aspirations. Method: The study involved 513 students and working individuals aged 18 to 58 (M = 24.5; SD = 9.1). Among the participants, 67% were women. To assess the criterion validity of the adapted tool, the Multi–Aspect Assessment of Vocational Preferences (Paszkowska-Rogacz, 2013) and the Kasser and Ryan Index of Life Aspirations (2005) in the Polish adaptation by Górnik-Durose and Janiec (2010) were used. Results: The obtained results confirm the satisfactory psychometric properties of polish version of PGI–S. Eight basic interests were found to be positively and significantly statistically related to their corresponding interest areas according to Holland's concept. High prestige was positively associated with life aspirations such as image, popularity, self-acceptance, spirituality, and hedonism. Low prestige correlated positively with self-acceptance and health, and negatively with security. The results also indicated the existence of differences in the structure of interests between women and men. Conclusions: The obtained results confirm the spherical structure of vocational interests in the examined sample. Further research on occupational prestige and cultural differences in its perception seems warranted.
The birth order and identity formation during emerging adulthood
Authors: Rządzka Weronika Anna
Published: March 2024

Introduction: The aim of the study was to analyse the relationship between birth order and identity development during emerging adulthood. Identity formation was defined in accordance with the Double Cycle of Identity Formation model by Koen Luyckx and the corresponding DIDS questionnaire in Polish adaptation by Konrad Piotrowski. Method: Referring to the Identity Development Dimensions Scale, hypotheses were put forward regarding birth order and the value of individual dimensions. 102 people took part in the study, in the form of an anonymous online questionnaire, declaring, among other things, their order of birth in the family. The obtained data were subjected to statistical analysis, where the intensity of each of the five dimensions of DIDS was compared: exploration in breadth, commitment making, ruminative exploration, exploration in depth, and identification with commitment. Results: Results of the study indicate that middle children undertake significantly less exploration in both breadth and depth, compared to the youngest and oldest children. Conclusions: A review of research dealing with the issue of birth order suggests that middle children are a very diverse and ill-defined group as a result of many intervening variables. Therefore, this group may have exceptional difficulty in exploring and finding their own space. The lack of specific identity characteristics or roles is not compensated here. Other factors pivotal for a person's identity formation are also considered in the postulates for further research, e.g. the matter of taking up a job.
Activities of the Non-Public Primary School at the Aid for People with Disabilities Foundation for children and young people with multiple disabilities
Authors: Kykocińska Monika , Komorowska-Szcześniak Agata , Czerski Tomasz , Smyk Joanna , Bucyk Dominik , Rola Jarosław
Published: March 2024

This article presents the activities undertaken for the benefit of children and young people with multiple disabilities by those involved in the establishment and running of the Non-Public Primary School at the Foundation for Assistance to People with Disabilities. The historical aspect of the moment of initiation and continuous development of the establishment is presented, as well as the current aims and directions of its activities. The mission of the establishment is to prepare pupils, within the scope of their individual abilities and needs, to function independently in everyday life, as well as to develop, in a broad sense, their ability to build social relationships and communicate with others. At present, the school, thanks to its many years of experience, highly qualified, interdisciplinary staff and proven methods and forms of cooperation matched to the individual needs and capabilities of the child and his or her family, provides nearly a hundred students, including those with coupled disabilities and profound intellectual disabilities, with professional interactions in the field of motor, pedagogical, speech therapy and psychological therapy.
Tożsamość religijna Janusza Korczaka w kontekście jego życia i dzieła Sam na sam z bogiem. Modlitwy tych, którzy się nie modlą
Authors: Hryniewicka Anna
Published: March 2024

Artykuł analizuje tożsamość religijna Janusza Korczaka w kontekście jego życia i dzieła Sam na sam z bogiem. Modlitwy tych, którzy się nie modlą
Sprawozdanie z konferencji o wychowaniu ekonomicznym – „Harcerz na rynku pracy”
Authors: Stawska Natalia
Published: March 2024

Sprawozdanie z konferencji o wychowaniu ekonomicznym – „Harcerz na rynku pracy”
Studi Pemanfaatan Air Hujan Sebagai Sumber Air Baku Untuk Air Bersih Pada Kampus Universitas Bosowa Makassar
Authors: Maulina Anandha , Yusuf Andi Rumpang , Badrun Burhanuddin
Published: March 2024

een changed to new buildings and settlements, resulting in a decrease in water catchment areas. Rainwater that cannot seep directly into the soil will result in inundation. If the inundation is not overcome, it will trigger flooding, so a rain catchment area is needed. This research is a study that presents field survey data aimed at planning water catchment buildings and clean water treatment plants at the Bosowa University Campus in Makassar. The area of rainwater catchment is 0.4477 ha and the rainfall intensity is 39.613, hence the rainwater discharge of 0.0469 m3 / second. From the results of data analysis, a rainwater harvesting system can be planned to be accommodated using a reservoir. The reservoir is planned from the results of data analysis of clean water needs at the Bosowa University Campus.
CARACTERIZACIÓN QUÍMICA Y NUTRICIONAL DE LA CASCARILLA A PARTIR DE LA YACA (ARTOCARPUS HETEROPHYLLUS) PARA LA OBTENCIÓN DE UNA INFUSIÓN
Authors: Durazno Delgado Leonilo Alfonso , Espinoza Zambrano Jeniffer Paulina , Vásquez Cortez Luis Humberto , Vallejo Torres Christian Amable , Rivadeneira Barcia Christian Simón , Vera Chang Jaime Fabián , Rodríguez Cevallos Sanyi Lorena
Published: March 2024

La Artocarpus heterophyllus Lam., también conocida por los ingleses como Jackfruit o Yaca en Latinoamérica, es un árbol de la familia de las moreras (Moraceae), proveniente de varias regiones de la India; sin embargo, crece en zonas tropicales y subtropicales en varias partes del mundo. Su estudio ha ido incrementando en gran auge por su gran valor nutricional y sus propiedades farmacológicas, el presente trabajo tiene como objetivo principal evaluar la características químicas y nutricionales de la cascarilla a partir de la Yaca (Artocarpus Heterophyllus) para la obtención de una infusión,  se aplicó un Diseño Completamente al Azar Bifactorial conformado por 9 tratamientos y 3 repeticiones un total de 27 objetos de estudio como primer factor A Cascarilla (1,1,5 y 2 gr) y factor B Tiempo (3,5 y 10 minutos), los análisis físicos evaluados a la infusión de la cascarilla, análisis químicos para la cascarilla de Jackfruit, análisis químico para la infusión, análisis microbiológicos de la infusión de cascarilla y a la cascarilla y un análisis organoléptico los cuales se utilizaron 20 catadores semientrenados, según lo encontrado la infusión del Jackfruit es muy adecuado para el consumo humano teniendo valores muy nutritivos con alta capacidad antioxidante y de polifenoles siendo un producto con los estándares de calidad, el cual el mejor tratamiento fue el T9 el cual tuvo una respuesta favorable en aceptación y de calidad, en conclusión, los análisis realizados sugieren que la cáscara de Jackfruit tiene el potencial de convertirse en una valiosa alternativa en la industria alimentaria, gracias a sus propiedades microbiológicas aceptables y atractivas características organolépticas en determinadas concentraciones y tiempos de infusión. Esta investigación respalda su posible aplicación como un producto funcional y saludable que podría satisfacer las demandas de los consumidores en busca de opciones innovadoras y beneficiosas para la salud.
Nutrition-Sensitive Agriculture: Food Based Approach to All Ages
Authors:   Pwani University, Nkirigacha Dr. Evayline M.
Published: March 2024

NUTRITION-SENSITIVE agriculture is a food-based approach to agricultural development that puts nutritionally rich foods and dietary diversity at the heart of overcoming undernutrition, overnutrition and micronutrient deficiencies. Agriculture is already the source of most of the food we consume. Yet many people involved in agriculture do not consume enough food or benefit from a healthy diet. Indeed, although 63 per cent of low-income people worldwide work in agriculture – the overwhelming majority of them on small farms – many are at risk of food and nutrition insecurity. Farmers often must make difficult choices between what they consume and what they sell. Though they may grow nutritious crops and raise livestock, many of them sell most of what they produce, with little or nothing left for household consumption. The primary objective of investing in nutrition-sensitive agriculture and food systems is to ensure that acceptable, diverse, nutritious and safe foods, adequate to meet the dietary needs of people of all ages, are available and affordable at all times. This can mean, for example, introducing good practices that enable year-round access to a variety of nutritious food – either by making sure producers have the resources to produce the right foods for a healthy diet, or by equipping markets to sell a variety of nutritious foods at affordable prices. Empowering women and the impact of agriculture on women’s income is considered significant to nutrition security in households. Classical elements of food and nutrition security are income generation, increasing production, reducing post-harvest loses. Health aspects seen as most relevant in the context of nutrition-sensitive agriculture are; food-associated diseases, water pollution, and health hazards due to the use of chemicals. Of the three pillars of the modified UNICEF model, care has been considered by some studies to be significantly less in the context of nutrition-sensitive agriculture than food security or health.