bluuebunny/crossref_metadata_2025 huggingface dataset:
Management Accounting Maturity Levels Continuum Model: a Conceptual Framework
Authors: Lebedev Pavel
Published: February 2020

Until now, in the financial domain, there were only few attempts made to develop maturity models – a useful tool to identify strengths and weaknesses of certain domains of an organization. The aim of this paper is to present a maturity model for management accounting. The method used to develop the model is an interpretive approach, in which an exploratory sequential mixed method research design was applied to broadly explore and understand data on management accounting systems in various settings and in its historical perspective. This study extends my previous research on development of management accounting and financial leadership (Lebedev, 2014, 2015, 2016, 2018, 2019b, 2019a). The framework traces 10 prototype roles of management accounting along their continuum of maturity (from “non-existent” to “strategic leadership”). Each maturity level reflects the extent to which management accounting creates value for its users based on the support provided for “conversations” among stakeholders, the deepness of leadership “embodied” into the management accounting function, and the effectiveness of management accounting principles and management accounting practices (MAPs) employed. This study contributes to the theory of management accounting by offering a framework for understanding of the evolution of financial function and management accounting. In practical terms, the results of the research could be applied to support decisions in transformation of financial function along its maturity continuum (both conducted internally by managers and/or with external support of consultants and advisors), supporting the process of reconciliation of current practices of a company being transformed to a proposed transformational strategy and chosen direction of implementation.
The Impact and Effects of Financial Reporting in the Public Accounting Econometric Analysis Model: Revenue and Expenditures for Period 2007-2017
Authors: Enkeleda Lulaj
Published: February 2020

This scientific paper it aims to look at the importance and effects of financial reporting in public accounting by analyzing incomes (receipts) and expenditures (payments) in the money cash during the period 2007-2017. The impact and effects of globalization and the numerous changes in various economic activities, in particular financial reforms in transition countries with particular emphasis on the state of Kosovo, added the need for application and harmonization of accounting standards and financial reporting standards. The importance of applying these standards is to increase the importance and effects on financial reforms by applying a set of uniform and rigorous rules for financial reporting in the annual, nine-month, six-month, quarterly, and monthly financial statements. Thus, the purpose of this scientific paper is the ecometric analysis of financial statements for receipts and payments based in the cash money ,which include public revenue and public expenditures during the 10 year period ,using statistical analysis and tests such as: regression, anova, t-test, intercept, degree of freedom, multiple R, square R, F, and others models that coincide this research for each variable, proving hypotheses or not, how important and what have been the effects on financial reforms during 2007-2017. Findings from this research will be help the state of the Kosovo look at financial reforms and comparability between the years for each variable.
Intergenerational Management Succession: Specificities of the Portuguese Family Business
Authors: Marques Ana Paula , Couto Ana Isabel
Published: February 2020

Family firms are considered the world’s most predominant form of business organisation. Notwithstanding the fact that there is a lack of consensus with regards to their definition, on recognise that family firms are different from non-family businesses due to their specific relations at three levels, namely ownership, business and family. It would appear that the family influences, shapes and conditions both the firm and its continuity, mainly through the intergenerational management succession, its planning and effectiveness. According to a recent research focused on the entrepreneurial succession in Portugal (AEP, 2011), 50% of family businesses are not passed on to the second generation, and only 20% reach the third generation. Also, taking into account the main results from the project “Roadmap for Portuguese Family Businesses” (NORTE2020/FEDER), the empirical findings have proved that the business succession planning has been identified as one of the most challenging steps in the life of the family firm, which demands for appropriate analysis. In fact, resistance to succession, relationship founder/ successor, planning of succession, type of organisational culture, among others, explain how executive succession is one of the most important and hardest tasks in organisational life. In this article, we aim to discuss the main management challenges of a family business, particularly the importance of succession preparation and the role of the family in the socialisation of the second (third or subsequent) generation. Based on an online survey (N 1148) and on in-depth interviews conducted to founder/ manager/ owner (N 23), we will seek to point out major challenges faced by the Portuguese family business, as far as this matter is concerned.
Emperical Data on the Correlation between CEO Duality and the Performance of a Corporate
Authors: Spahaj Emira
Published: February 2020

An independent CEO’s discipline is greatly influenced by the way a corporate is managed, hence improving the firm’s value in those corporate that are developing and the ones that have already developed. Additionally, the shareholders’ interest can as well be safeguarded by the CEO and the board through creation of more safeguard guidelines. Macro-economic and micro-economic level corporate experiences significant implication from the governance, whereby corporate governance that is poor may lead to corporations’ failure, for instance Worldcom and Enron experienced this type of failure. This paper scrutinizes the connection between dual and separated Chairs-CEOs structures and implications in the performance of corporate. The interest of CEO Duality emanates from the idea that CEO duality would make a difference to the performance of a firm and corporate governance . There exists controversy in the manner which the company is affected by the CEO duality. The most commonly used instruments in the implementation of corporate governance include independent directors, board size, board directors, chief executive officer, political administration, judiciary, regulatory authority and the government itself. Corporate governance also gives a specific structure via which objectives of the firm are set. Corporate governance also provides the means of accomplishing these objectives and also how to monitor the firm’s performance. Corporate success and board performance does not solely depend on the chief executive’s position or the position held by the chief. It does matter whether these two positions are held by one or two people. This Lack of adequate evidence in the scientific research in order to support the argument concerning separate or combined roles of a CEO, result in management dilemma. A theory supporting joint positions, is that integrating the positions of CEO and Chair minimizes the cost of transferring information which should take place if different persons hold the position of CEO and Chair. Since the transfer of information might be expensive, imperfect or untimely, having essential information reside in one joint CEO and Chair might enhance the individual’s ability to carry out the responsibilities of management. In the other side a theory that supporting of split CEO and Chair positions propose that the board also carry out its supervisory duty better when the Chair is a non-executive individual. The paper aims at introducing and giving a panoramic analysis of the relevant perceptions of management and corporate governance like the CEO Duality and the implications it has in the performance of corporate. Should a CEO take action simultaneously as the Corporate Board Chairman? Would the CEO Duality hamper or improve the performance of a corporate?
Early Detection of Mild Cognitive Impairment, Dementia and Alzheimer’s Using qEEG
Authors: Fauzan Norsiah , Amran Nur Hurunain
Published: February 2020

This article reports the biomarkers of the Mild Cognitive Impairment (MCI) among the elderly group aged around 60-75 years old by analyzing the EEG signals recorded by using the quantitative electroencephalograph (qEEG). There is growing evidence that EEG analysis in resting state condition are useful in early detection of neural signatures of Alzheimer’s and dementia. EEG findings and analysis shows potential of discriminating MCI, Alzheimer’s and dementia. In this research, the purpose is to 1) develop the indexes for each of the EEG bands and sub-bands such as delta (1.5 – 3.5 Hz), theta (3.3 – 7.5 Hz), alpha ( 8 – 12 Hz), beta 1 (15 – 18 Hz) and beta 2 (22 – 30 Hz); 2) provide reference for early diagnosis; 3) extract and analyze the brainwave pattern of MCI and cognitively healthy group. This study involved 19 channel resting state EEG from a total of 30 subjects, 18 diagnosed as having MCI and 12 cognitively healthy elderly with criteria for inclusion if the mini mental state examination (MMSE) score is more than or equal to 28, based on the age and educational level. Development of qEEG index started by decomposition of EEG by performing Fourier analysis, averaging and normalizing the value from the 19 channels to obtain the z-score. Findings showed promise of utility in early detection of Alzheimer’s. Notably, 1) Increases in delta/ theta posterior temporal and prefrontal area i.e., H(6.64) vs. MCI(26.29); beta temporal region, 2) Decreases in alpha at sensory motor region i.e., H(0.27) vs. MCI(0.23).
Diplomatic Means of Resolving the International Dispute˸ Case of Iranian Nuclear Program
Authors: Lecaj Mentor
Published: February 2020

The purpose of this article is to explain the necessity of resolving the conflict with Iran through diplomatic means and avoiding military confrontation, as much as possible and start cooperation with the state as other important regional issues concerns, which in turn is the most effective track for resolving the conflict. Moreover the article aims to serve as an example of resolving the future potential conflicts by diplomatic means as proposed in “Resolved Iranian Dispute”. The main goal of this article is conceptual exploration and identification of concepts theoretically applicable in the field of international relations, as mean of building peaceful resolution on international disputes. Furthermore the enforcement of theoretical concepts to a specific and generally complex cases such as the Iranian nuclear program.
The Challenges in Building a Legal State in the Republic of Macedonia
Authors: Maksuti Mersim
Published: February 2020

The Establishment and the consolidation of the legal state in the Republic of Macedonia still remains the main challenge and a primary issue which comes into view continuously during the functioning and the governance of this country, although we are facing the third decade of democratic transition since the fall of communism in these regions. By a legal state in Macedonia we understand the system in which the state authorities in this country, and in particular the executive and administrative authorities, though restricted to its legal norms (the constitution and the law) which guarantee the inviolability of fundamental human rights and freedoms of its citizens and the democratic functioning of political power, their implementation in practice nevertheless continues to represents a major difficulty that the country faces.The need of a functional legal state in Macedonia is still far from its implementation and in consistency with the theory of Hans Kelsen about the legal state. According to him, in the territorial region of a state there should be a single lawful, legitimate and sovereign order: that of the state: all the legal norms, directly or indirectly, derive from the state and those are valid only when incorporated in its lawful order, by thoroughly respecting their intentions. “The state represents the overall legal order, its law, being the highest, is the single true law”. We shall stop and focus on some of the main criteria, principles and pillars on which it relies, respectively on those which condition and enable the functioning of a legal state in Macedonia. These are the criteria and principles which are also accepted by the judicial-constitutional concept in general. Firstly, we will examine the respect of the principle of constitutionality and legality, the respect of the basic human rights and freedoms in this country: the free and democratic elections, independent courts etc.
The Reflection of Human Rights in the Health System from the Angle of Patients’ Rights
Authors: Erimia Cristina Luiza , Sîrbu Rodica , Cadar Emin , Tomescu Aneta , Paris Stelian
Published: February 2020

Ever since the drafting of the principles for the promotion and implementation of patients’ rights in European states member of the W.H.O., human values expressed in several intergovernmental instruments were reflected in health care systems. Given that patient rights are part of human rights and are intended to promote long-term patient autonomy, this article examines how human rights are respected from the angle of patient interaction with the health system. In the contemporary era, when the right to health is a human right and is based on its natural rights, European countries and the European Community have addressed the question of the rights of people who use health services. This article aims to present the reconsideration of the position of the patient in its interaction with the health system, which involves the statement and application of new rights and obligations. However, when exceptional limits are imposed on patients’ rights, they must be consistent with human rights instruments and have a legal basis in national laws. The limitations that may be imposed on patients’ rights, seen as individuals, may be subject to limitations or restrictions only when they are justified by a major interest, such as, for example, public health.
Kosovo – Unique Case of the Parallel Justice System
Authors: Kabashi Haki
Published: February 2020

The end of the 1998/1999 war with Serbia, found Kosovo with two governments, which, UNIMK replaced conform the 1244 Resolution of the SC. UNMIK’s operation was based in four pillars and 14 departments. The Department of Justice was a department that operated with obstacles as a result of the organized Serbian parallel system in Kosovo’s territory. Which unfortunately transformed into a phenomenon that was allowed silently by UNMIK’s administration. The functioning of such an operation damages the interests of Kosovan citizens, who are trialed twice for the same case. Double sentences of Kosovo’s citizens in Kosovo’s courts and in the parallel Serbian courts that operate in Serbia are causing major problems in the already fragile Kosovan justice system. According to the official data, it results that there are 22 parallel Serbian courts that operate within this parallel system, in North Kosovo and various cities within Serbia. This form of parallel judiciary continues to function even after the Declaration of Independence (2008) and after the arrival of EULEX mission in Kosovo. We think that the functioning of this parallel Serbian system in a territory where it has no sovereignty, as a unique case in Europe, should seize to exist with the sole purpose of empowering and functioning of the juridical and justice system in Kosovo, for the sake of respecting fundamental principles of the human rights and respecting of the ne bis in idem principle.
Utilization Trends of Endocrine Therapies for Breast Cancer in Albania During 2004-2014
Authors: Kakariqi Laerta , Kakariqi Eduard
Published: February 2020

Aim: To evaluate the patterns of use of the out-of-hospital endocrine therapies for breast cancer in Albania during the period 2004-2014. Methods: The study was retrospective and we analyzed the prescription and consumption of these drug classes in the primary health care in Albania during 2004-2014. All data were collected from Health Insurance Institute (HII)(1) and analysed reflecting the ambulatory and outpatient use for the period 2004-2014. The data about the consumption of drugs were expressed as a number of Defined Daily Dose (DDDs) /1000 inhabitants/day. Utilization was measured in DDD/1000 inhabitants/day and was also compared with breast cancer morbidity/1000 inhabitants, to understand the covering of the population from the reimbursement scheme. For all the period under study 2004-2014, there were collected and analysed the data of import and domestic production of drugs, which altogether represent the real consumption of drugs in the country. These data were subsequently included in a comparative analysis with the utilization data according to the HII. Results: The drug with the highest values of consumption is Letrozole 0.05-0.37 DDD/1000 inhabitants/day2004-2014). Anastrazole was introduced to the scheme in 2008. Its consumption in2014 was 0.26 DDD/1000 inhabitants/day. The consumtion of Tamoxifen is reduced through these years with values 0.32-0.17 DDD/1000 inhabitants/day respectively 2004-2014. Breast cancer morbidity data indicate that there does exist a correlation statistically significant between this disease and the trend of consumption of endocrine therapies drugs (p = 0,0009) Conclusions: It is evident that a non-small part of the patients remain untreated under the scheme. There is noted a shift in use of endocrine therapy from tamoxifen to aromatase inhibitors. This trend is consistent with major international clinical guidelines that recomend preferential use of aromatase inhibitors in post-menopausal women.
A Research Study on Vibrating Elements and Consuming Electricity in Predictive Maintenance
Authors: Erol Salih Seçkin
Published: February 2020

Mechanical looseness is one of the common failures detected on machines and mechanical systems. In this research, resonance effect that is a problem for mechanical systems has been studied within perspective of mechanical looseness failure through a bearing. A test setup has been designed, built and located in laboratory environment. A bearing in the electrical motor, that is one of the elements in the test setup construction, has been chosen for acquiring data throught acoustic, vibration and electrical consumption during the test. The purpose of this research is testing condition monitoring of mechanical looseness failure and resonance for studying comparison of different predictive maintenance perspectives. The test was implemented at the electricity frequency of 40.5 Hz that forced the electrical motor through identified rotation speed. According to the analysis results, inspecting of mechanical looseness failure and resonance problem has been detected as the most effectively by vibration analysis.
Study of the Effective Factors on Air Pollution in Iran Cities
Authors: Safari Saeede
Published: February 2020

Nowadays, air pollution in cities with regard to its harmful outcomes has been turned in to one of the serious challenges in urban management. Carbon dioxide emission is one of the most principal factors in the environmental pollution, the world efforts are concentrated to reduce it due to its devastating effects on climatic change and global warming. In the current research, the effective factors on air pollution in Iranian cities were studied, considering CO2 emission level as the pollution index in the period 1993-2013 and for analyze effective factors, econometrics models were applied. The research findings demonstrated, with increase per capita income and Urbanization rate, air pollution, has been increased. Also Study of the effective factors on cities air pollution in Iran showed that per capita oil and natural gas products consumptions have a significant positive effect on CO2 emission while per capita natural gas consumption had a more important effect (4.04% compared to 3.4%). Therefore, important sources of energy in Iran, which oil and natural gas products, were found as the most dominant factors in air pollution. Thus, the necessity of current energy carriers’ replacement by clean energy sources as solar energy and geothermal energy is emphasized.
Infrastructure –Transportation and Networks: Thoughts on the City of Tomorrow
Authors: Bakogiannis Efthimios , Siti Maria , Kyriakidis Charalampos
Published: February 2020

Cities, both large and small, assemble increasingly large numbers of population and activities. Acting as dynamic places of economic growth and culture production, cities thrive and their potential robustness can determine the character of each urban society and the developed social bonds.Increased population concentrations promote a big opportunity in terms of economic and societal evolution. Indeed this opportunity has still been little implemented due to segregation among different ethnicities and intense homogenization of modern activities. The terms of cultural osmosis in contemporary multicultural societes remain yet major issues. Economic development and culture present highly interrelated contexts when the economy thrives in terms of equality and solidarity as well as guarantee the alleviation of conflicts, justice and democracy. This new globalized conurbations could be less tight and more accessible, while bringing closer different traditions and experiences.
Jurisprudential Analysis on the Implementation of and Compliance with European Safety Standards on Patient Mobility in the Romanian Health System
Authors: Erimia Cristina-Luiza , Sîrbu Rodica , Paris Stelian
Published: February 2020

Since the Directive on cross-border healthcare regulates the provision of pan-European medical services, but without taking into account of the organization, provision and financing of such services, this article examines the need to reform national legislation in order to eliminate any restrictions to the fundamental freedoms of European citizens. This article aims to analyse, by presenting the jurisprudence of the Court of Justice of the European Union, the degree of harmonization of national policies in view of reforming the Romanian health system, in order to create a modern health system. In order for a modern health system to be created, it needs to be centred on patient needs, to have dynamic and integrated structures, adaptable to the various and changing healthcare needs of society in general and of individuals in particular and which, not least, must recognize the active role of the patient as partner in healthcare policies.
AEFI Reporting Rates in Albania During 2008-2015: A Retrospective Analysis of AEFI Reporting Forms
Authors: Mehmeti Irsida , Bino Silva , Nelaj Erida , Tomini Eugena
Published: February 2020

In Albania, passive AEFI surveillance is conducted by Institute of Public Health, which is under the supervision of Ministry of Health. Reports of suspected adverse events following immunisation (AEFI) are reviewed by the Control of infectious disease department in the Institute of Public Health and recorded in a central database. In this study AEFI database is analysed for individual AEFI reporting forms during 2008-2015. AEFI reporting rates and their patterns were assessed. At 2003 a national standardized AEFI reporting form was introduced to the health-care workers who were obligated to report any observed AEFI. This form was changed and added more requisites in 2008 and nowadays this is the formal AEFI reporting form in Albania. Safe vaccines are essential to preserve high adherence to immunization programs¬ [1]. During the last years the reporting rate increased significantly due to implementation of enhanced vaccine safety reporting strategies but it is still low and underreporting remains one of the limits of passive surveillance. Reporting rates were calculated using as a denominator the administered doses of vaccines.
Leadership as Important Factor for Agricultural Development in Albania
Authors: Kolaj Rezear , Zahoaliaj Dorjana , Dashi Etleva , Skunca Dubravka
Published: February 2020

An important challenge for the development of the Albanian agriculture remains the small surface and farm fragmentation. A chance for enhance with a sustainable impact is the agriculture development based on the principles of collective action. The objective of the study is measurement of the importance of leadership perceived by farmers and farmers’ willingness to cooperate among main agricultural activities in Albania. The study will investigate farmers in two important agricultural sectors – vegetable production in greenhouses and apple production. Study measures the impact of leadership as a factor which increases farmers’ potential for collective action, illustrated by vegetable producers in greenhouses and apple producers. Results of the research show that leadership is an important factor for development of collective action in Albanian agriculture. The results are especially important for agricultural sectors of vegetable production in greenhouses and apple production, but they can also be useful for undeveloped agricultural regions. Promotion of leadership in farming communities will have benefits beyond agriculture by promoting good management and maintenance of common resources.
Implementing a Simulation Model for the Evaluation of BGP Updates Impact on Real-Time Applications
Authors: Tkalec Gordana , Žigo Iva Rosanda , Dolinara Žarka
Published: February 2020

Border Gateway Protocol (BGP) is the actual routing inter-domain protocol in the Internet. The size, heterogenity and changebility that characterize todays Internet put always increasing requirements on BGP performance. The research community has already reported the unwanted characteristics of BGP like low integrity and slow convergence through theoretichal analyzes andd empirical measurements. Simulations allow for more realistic and flexible experiments than the theoretichal approach and also lower costs than the measurements in real life environments. The first part of this work describe theoretically characteristics and problems related to BGP nd also expectations of the today Internet users to real time applications (like VoIP). The second part concentrates in identifying and implementing of the elements for creating an integrated simulation environment for evaluating dhe effects of slowconvergence of BGP in these applications. At last it is evaluated the created environement through some small scale simmulations that try to model the now days Internet Structure.
Development of a Predictive Model of Elderly Patients at Risk of Future Hospital Admission at Primary Care Centres in Valencia (Spain)
Authors: Doñate-Martínez Ascensión , Ródenas-Rigla Francisco , Garcés-Ferrer Jorge
Published: February 2020

This paper presents the development of a new predictive model of elders at risk of suffering hospital admissions in the subsequent year in Valencia (Spain), based on primary care experts’ discussions and consensus. The study involves three main stages. Firstly, Focus Group methodology with six primary care experts to design the first set of variables of the model. Subsequently, two retrospective studies to analyse the performance of the selected variables in a pilot sample (n=107) and to design the predictive model in a development sample (n=343). Data was collected from electronic medical records and consulting the professional of reference. Logistic regression analysis identified five variables as predictors of hospital admissions during the subsequent year of the development cohort: diagnosis of chronic heart diseases, chronic respiratory diseases, diabetes, presence of palliative care and number of previous visits to the hospital emergency department. A risk scoring system was developed for each patient from 0 to 1, with a cut-off point of 0. 5. The model had a sensitivity of 42%, specificity of 96% and AUC of 0. 764. Our predictive model identifies with moderate efficiency elderly patients at risk of suffering future hospital admissions. Additionally, this first screening could be extended through a second phase aimed to assess social variables which are very relevant in the current economic context in Spain. Further research is needed to validate these results with larger samples, and to explore their applicability in other health and social care settings.
Insurgency and Counterinsurgency: Case Study of Manipur
Authors: Dey Mini
Published: February 2020

The Indian army, from the colonial era has been trained for conventional warfare. They have been used to curb the internal disturbances caused by non-state actors especially against insurgencies in Kashmir and the Northeast. Currently in northern part of India insurgency is the main problem and creates the war like situations like curfew and strike, sometimes which clearly challenges the model of democracy. Insurgency is an organized movement aimed to overthrow or destruct the constitutional government by the use of subversion, terrorism as well as armed conflict. And similar attempts by the state to crush them is known as counterinsurgency. This counterinsurgency often changes its nature to repression and human right violations. The northeast region of India comprised of eight states: Assam, Nagaland, Arunachal Pradesh, Mizoram, Tripura and Sikkim and all eight states have been poorly connected to the mainland India. but all of them has been surrounded by major countries like China, Myanmar, Bangladesh and Bhutan. it is very unfortunate to see that the numbers and information of the entire region is not sufficiently analyzed and communicated to the center, which creates the further misinformation, mismanagement and alienation. At another level, these all conflicts contribute to the violent forms, it has not only affects the Indian sovereignty but also affects the life of various people living in the entire region. As of now, among all of the eight states Manipur remains the most violent states in the north-east India. Manipur comes under the armed forces special power act, 1958. which had made the situation of Manipur from bad to worst. In this paper, I will critically analyze the history of Manipur with respect of AFSPA,1958 violations of human rights, role of Irom Chanu Sharmila also known as the "Iron Lady" or "Mengoubi” who has been on hunger strike for the 16 years to safe guard the rights of people of Manipur from the draconian law of AFSPA and the actions of Indian government.
A Survey of Corporate Bankruptcy Reforms: Lessons to Be Learnt for Worldwide Good Practices
Authors: Boughanmi Afef , NIGAM Nirjhar
Published: February 2020

Recent years have witnessed a phenomenal upsurge in the number of corporate bankruptcies. The vulnerabilities which were lying dormant within contemporary bankruptcy regimes suddenly became apparent, causing concerns within the international corporate community. Consequently, researchers, practitioners and policy makers from all over the world got actively engaged in emphasizing the importance of efficient bankruptcy reforms for promoting rescue culture. The primary objective of an insolvency framework should be to provide quick, transparent and cost effective solutions for the resolution of financial distress and promotion of a synergetic environment conducive for the proliferation of healthy debt repayment practices, increased trust factors between creditors and debtors and a better survival rate for viable businesses. In this paper we present a qualitative review of various insolvency reforms introduced in nearly 189 economies over a decade (2005 to 2015), for the efficient resolution of financial distress. For data collection purpose, we use World Bank Database from Doing Business Reports (2005-2015). We provide latest data on the recovery rates, costs, time for resolution based on recent statistics (until June 2015). Finally, we present a list of most popular reforms in bankruptcy and also when possible the effect of their application. This is one of the comprehensive surveys on worldwide corporate bankruptcy reforms. *
The Decision-Making Approach Based on the Combination of Entropy and Rov Methods for the Apple Selection Problem
Authors: Işık Ayşegül Tuş , Adalı Esra Aytaç
Published: February 2020

Apple juice concentrate is the second consumed fruit juice all around the world, behind the orange juice concentrate. The characteristics of the apple juice concentrate namely the acidity level and the sweetness of the processed product vary depending on the variety of the apple. So the selection of the most appropriate apple among the alternatives in the fresh market is not easy task for food companies. This selection may be handled as Multi Criteria Decision Making (MCDM) problem. This paper presents the new decision making approach based on two MCDM methods, Entropy and ROV (Range of Value), for the apple selection problem of a food company that produces apple juice concentrate. Entropy method determines the weights of the criteria whereas ROV method ranks the alternatives. The invention of this paper is Entropy and ROV are combined firstly in the literature.
A Historic Journey of the Lahore City, to Attain Its Identity through Architecture
Authors: Kabir Najma , Abbas Ghulam , Hayat Khizar
Published: February 2020

Lahore is a historical and the second largest city of Pakistan. It has a unique geographical location as it is located on the main trade and invasion routes to South Asia. Its history dates back to 1000BC, when its foundations were laid by the Hindu prince Loh, son of Rama Chandra. After the invasion of Mahmud of Ghazni in 1000AD, the city of Lahore has grown, flourished, suffered invasions and destruction, and yet survived through the Sultanate (1206-1524), the Mughal (1524-1712) and Sikh (1764-1849) periods with an uneven, yet unbroken, cultural evolution. This is evident in the form of monuments and artefacts that developed and evolved over time. The research paper discusses how architecture and contemporary arts in Lahore developed with time through the examples of representative buildings as case studies. It also discusses the impacts of cultural, religious and social factors on the art and architecture during different rules and how they are embodied in the city of Lahore to contribute towards its unique identity. The Mughals, who ruled for almost three centuries, were famous as great builders. They laid the infrastructure of Lahore and built finest architectural monuments. They were succeeded by the Sikh dynasty, but with minor architectural impacts. However on the palimpsest set by the Mughals, the British managed to transform the city of Lahore into modern lines. Hence, through the introduction of new building types, the British presented art and architectural style that was not known before to give Lahore a new identity.
The Problem Change Function of Heritage Building at the Old Cities in Central Java
Authors: Darmawan Edy
Published: February 2020

The old city is the commercial center in Semarang City in The Dutch Government. It can be seen from the buildings a relic history of hotel, warehouse, and also religious buildings. Almost all this building still exist, but they were unable to function properly. Even some buildings are used as shed byt the rightful owner of the land. The use of building be a barn it gives the impression slum and not safe to the old city. The flood problem in the old city who lack of after causing the quality of the environment in the old city get worse. This condition certainly disturb the face of the city and made the building worthless again. If managed well, those buildings in ancient old city this can be icon historic for Semarang City. One concept which can be applied to overcome these issues is to conservation old buildings to be new functions as the best possible. This concept chosen because see that function old buildings are no right again when maintained, so we needed sought the use of more worthy economically for old buildings historic not to stopped and remain maintained. The purpose of this research is studying characteristic model the concept of conservation old buildings and produce model design as an application from the concept of conservation of any old buildings. To achieve this aim will be used a methodology qualitative descriptive which can explain problem indetail and described potentials. The result of this research in the form of a model design that can be applied in ancient building, so can improve their quality, both in terms of social, economic, and culturally.
Environmental Impacts Assessment of Chromium Minings in Bulqiza Area, Albania
Authors: Susaj Elizabeta , Kucaj Enkelejda , Laçi Erald , Susaj Lush
Published: February 2020

Bulqiza District is the largest chromium source, ranked fourth in the world for chrome reserves. It lays in the north-eastern part of Albania, 330-1800 m a.s.l, with 728 km² area, between 41o30’43.1N and 20o14’56.21E. There are 136 entities with chromium extraction activity and around the city of Bulqiza (2.6 km² and 13000 inhabitants), there are 33 entities. The aim of the study was the identification of the environmental state and environmental impact assessment of chromium extraction (chromite mining) and giving recommendations to minimize the negative effects of this activity. Field observations, questionnaires, chemical analysis of soil and water, meetings and interviews with central and local institutions as well as with residents were used for the realization of the study. The obtained results showed that chromium extraction causes numerous irreversible degradation of the environment in the Bulqiza area, such as the destruction of surface land layers and erosion, destruction of flora and fauna, soil and water pollution, health problems, unsustainable use and reduction of chromium reserves, etc. The inert waste that emerges after the chromium partition is discharged to the earth surface without any regularity, covering the surface of the soil and flora, leading to irreversible degradation of the environment. Most of the mining entities do not respect the contracts and environmental permit issued by the Ministry of Energy and Industry (MEI).
The Structure of Discourse: Visual Semiotic in Picture book of "Creation" by Wolf Erlbruch
Authors: Agah Masoud Mojaveri
Published: February 2020

Illustration of children's books, such as the concept of childhood, has been shaped by a wide range of different choices, and each Illustrator finds a way to link and communicate with the text through the discourse device. Discourse means applying the language through individual action, illustration, also depicts the discourse of the work in the type of function and language manifestation; A language that in expression has a function different from that of a particular language which leads to a kind of active search in collective cultural visual memory. Although both the writing material and the image due to the use of the form of expression are text (a system of signifier relationships), their relationship complicates this point of view. Now the Illustrative Objective turn to make choice with a high responsibility. So the major questions are: 1. what is the process of illustrative discourse? 2. What is the design and process of semantic-signs of illustrated books? 3. Is there any certainty in imaging discourse for making meaning? This article sought to understand the shape and process of sign-semantics in illustrating children's books, and found that the relationship between text and image creates a semantic play that does not have semantic certainty, instead, an expert illustrator is trying to effectively shape this relationship to become dynamic. The main purpose of the article is to find the important semantic-sign features in the latent process of making meaning in the illustration, so the formation of semantics is more important as a result of the relationship between text and image. In this article, the spiritual theme of creation in illustrating has been studied in a work of Wolf Erlbruch as a sample of semantic study.
Developing Russian Phd Students’ Academic Culture in EAP Courses for International Communication and Co-Operation
Authors: Safonova Victoria V.
Published: February 2020

The paper gives a didactic insight into the concept of “intercultural academic communication” /IAC/ analyzing its types, forms, structure and bilingual input for the purposes of improving Russian advanced students’ communication skills as intercultural speakers and writers in English-speaking academic settings. On the basis of the 2015-2017 cross-cultural analysis of Russian Master’s Degree - PhD Students’ experiences of intercultural communication it provides a didactically-oriented and competency-based classification of communicative barriers to effective cross-cultural academic communication, describing such of them as linguistic, pragmatic, sociocultural, cognitive and visual communication barriers. The paper argues that the theoretical framework for designing tasks aiming at improving PhD students’ bilingual pluricultural competence to use English as a lingua franca in intercultural academic settings is to be based on L. Vygotsky’s cultural historical theory, A.N Leontiev’s activity theory, A.A. Leontiev’s psychological theory of communication, S. Hall’s theory of cultural factors and contexts and culturally-oriented FLT approaches to developing students’ bilingual academic competences on a multidisciplinary basis. The paper concludes with some recommendations on creating a hierarchical set of multidisciplinary problem-solving tasks and activities specifically designed to help PhD students meet new 21st century challenges of intercultural communication - co-operation, avoiding culture-bound academic pitfalls in today’s extremely complicated world. Among these tasks are those that involve PhD students’ into: a) observing and generalizing the similarities and differences of communicative and/or cognitive academic schemata in Russian and in English; b) classifying communicative barriers between intercultural speakers or writers (incl. English native - non-native speakers); c) interpreting the appropriacy of academic products in a FL from a global intercultural perspective; d) making suggestions for necessary pluricultural academic self-education in order to be able to foresee and/or identify communication barriers and find effective communicative tools to bridge intercultural academic gaps; e) doing thought-provoking case-studies in IAC; f) transforming interculturally inappropriate academic products in a FL into appropriate ones; g) group role-playing of IAC schema modes involving different academic roles that are typical of English-speaking international science co-operation settings; h) doing “Study - Innovate” projects.
Diversity Management: An Overlook on Brazil's Largest Companies
Authors: Carramenha Bruno , Cappellano Thatiana
Published: February 2020

This article outlines the results of qualitative research on Diversity Management carried out with Brazil's 20 largest companies. The objective of the study was to map the perception of employees and managers on Diversity in the context of the organizations, confronting the corporate discourse with the perspective of professionals who identify with this theme. Therefore, we interviewed, using qualitative techniques, managers of 12 out of 20 national companies and 45 employees, representing all selected companies. The results show a very incipient management in Brazilian companies, with a discourse that is little aligned to the practice and almost no practical demonstration of results, perceived by employees with mistrust and a sense of exclusion.
Employer Attractiveness to Chinese Potential Employees
Authors: Liu Yiran
Published: February 2020

Many multinational enterprises (MNE) are struggling with attaining economic revenue by controlling talent shortages in highly competitive emerging economies, such as China. Thus, competition is increasing to seem as an attractive employer by the target employees group. Employer brand building plays an important role for MNEs to attract and retain talents. However, few researches are focus on its effects on Chinese potential applicants’ perceptions. This study aims to label Chinese potential employees' expectancies of future employers. It inquires to what extent employer attractiveness factors (from EmpAt) influence company reputation and intention of job application among Chinese students overseas. It asked Chinese students from three different universities in the UK to access an online survey. The conclusion is based on 300 responses to a hypothetical ideal employer. The conclusions proof that company reputation positively contributes to job applying intentions; also employer attractive factors of non-financial features, such as Interest value and application value have positive contributions to company reputation. Furthermore, some strategic advice is made for companies. The study is original because it focuses on MNEs’ employer branding toward Chinese student and which will be valuable to companies in their upcoming recruitment.
Genocide Denial: A Form of Evil or a Type of Epistemic Injustice?
Authors: Oranli Imge
Published: February 2020

In this paper, I bring together the philosophical scholarship on evil and the literature on “epistemic injustice” in order to assess effective vocabulary to understand the phenomenon of genocide denial. I use the term “denial” to denote the discursive political tactic that makes the evil of genocide invisible. Adi Ophir’s discussion of “two orders of evil” allows us to consider genocide denial as a form of evil. For what Ophir identifies as a second-order evil, another stream of scholarship suggests the term “epistemic injustice.” This latter literature can also be deployed effectively in treating the question of genocide denial, insofar as it provides an interdisciplinary approach rather than a strictly philosophical one. Epistemic injustice scholars focus on different types of unfair treatment in the realm of knowledge-production, and they agree that exclusion, silencing, invisibility and distorted representation are major forms of epistemic injustice. I argue that both scholarships are crucial to draw out conceptual frameworks for understanding the specific case of genocide denial. Furthermore, I think that interdisciplinary approaches informed by the social sciences are essential to map out the real life implications of the injustices that are implemented through denial.