bluuebunny/crossref_metadata_2025 huggingface dataset:
Study on the influencing factors of the STR based on linear regression-take China as example
Authors: Peng Ziyan
Published: June 2024

In recent years, the student-teacher ratio (STR) has received widespread attention in the field of education. By now, the STR has become an important indicator of education. This article first theoretically analyzes the relationship between the STR and the proportion of the school-age population in the middle school stage to the total population of the country, teacher gender ratio, the proportion of education expenditure in GDP, and GDP per capita, predicting that there is a positive correlation between STR and the proportion of school-age population in the total population, and there is a negative correlation between STR and the rate of women teacher, the proportion of education funds in GDP, and GDP per capita. Then this article establishes the regression equation of STR and the above variables through the data of secondary schools in China in the past 30 years. And it finds that there is a positive correlation between STR and the proportion of the school-age population in the middle school stage to the total population of the country, and there is a negative correlation between STR and the rate of women teachers, and GDP per capita, and there is no linear relation between STR and the proportion of education funds in GDP. Also, this article finds that proportion of the proportion of the school-age population in the middle school stage to the total population of the country, rate of women teachers and GDP per capita have collinearity relationship.
Dancing with math: Using Kleins quartic for music generation
Authors: Chen Jiuzhou
Published: June 2024

Studying music from a mathematical perspective is often based on the notions of symmetry and topological space. A group G acting on some set S of musical objects in a meaningful way is seen as a symmetry group in music. This can be used in analysing motif development and chord progressions. In neo-Riemannian analysis, one has three principal chord transformations that generate a group GD_12, acting on the set S of 24 major and minor triads. Moreover, this theory is visualized through a simplicial complex whose underlying space is a topological torus. In this paper, we first introduce various symmetry groups and graphic presentations in music theory. We then propose a way of doing neo-Riemannian analysis on Kleins quartic, which is a genus 3 surface instead of a torus, realizing an idea of John Baez. Finally, we use our theory to perform a harmonic analysis of The Imperial March from Star Wars.
Train dispatching program for high-speed railway station based on genetic algorithm
Authors: Li Haozhe
Published: June 2024

In case of train delays, centralized traffic control system become disabled, and the workload of dispatchers increases dramatically. Based on genetic algorithm, the author designs a program to appropriately reschedule trains in terms of delays, minimizing the total delay time and changes of gate. The author transformed the initial problem to a compromised combinatorial optimization model, with total delay time, changes of gate and conflicting routes as objectives. The high weighting in conflicting routes ensures efficiency and high probability of obtaining a feasible solution. With discreate variants, the author designs special coding and evolving method suitable for this problem. Using a special treatment for conflicts and initializing chromosomes, the program can construct new timetable quickly given the scheduled timetable, predicted arrival time and order of trains (optional), which promotes the efficiency and security of dispatching in high-speed railway stations. The method was tested with a synthetic data of Shanghai-Kunming section of Hangzhou East Railway Station.
Undergraduate Students' Critical Evaluations of University Education
Authors: Güngör Sabri
Published: June 2024

Universities have been at the center of educational debates since their inception. Their functions, aims and products have been questioned in the context of social, cultural, economic and technological changes. In this context, the aim of this study is to critically examine university education from the perspectives of undergraduate students. The study was conducted with a quantitative design by analyzing the data collected with the "Critical University Education Scale" developed by the researcher with 236 undergraduate students studying at Kafkas University. During the development of the scale used in the study, factor analysis, which is a principal component analysis for validity, KMO (Kaiser-Meyer-Olkin) value, which is a test of sphericity, was calculated and the Cronbach Alpha Coefficient formula was used to ensure reliability. In the data analysis of the study, descriptive statistics, independent t-test and One-Way ANOVA were used, and it was examined whether there was a difference in the thoughts of the undergraduate students participating in the study regarding university education according to their age group, gender, program, year of study and their father's education status. As a result of the research, it was seen that undergraduate students were more critical of the statements in the dimension of teaching practices than in the dimension of innovation and creativity, free thought and inquiry. It was concluded that undergraduate students' critical thoughts regarding university education differed according to age, gender, program, year of study and father's education status.
Goal orientation and action path of eco city cluster construction
Authors: Wang Yuming
Published: June 2024

Eco urban agglomeration is a highly harmonious compound ecosystem between man and nature, and a highly cooperative regional environmental community among environmental actors. The goal of eco city cluster construction is to optimize the overall function of regional ecosystem, improve the service quality of ecosystem, and form a highly unified urban aggregate of ecological space, ecological environment, ecological economy and ecological society. The action path of eco urban agglomeration construction is to innovate the system and mechanism of regional environmental governance, realize the cooperative governance of urban agglomeration environment, realize the coordination and connection of policy planning, regional environmental legislation cooperation and environmental supervision and management cooperation. Coordinate the management of the ecosystem of urban agglomerations, promote the construction of ecological functional areas of urban agglomerations, optimize the ecological spatial structure of urban agglomerations, and adhere to the ecological red line of urban agglomerations. By planning ecological cities and developing ecological economy, multiple subjects jointly promote the construction of ecological cities in urban agglomerations.
Non-(Fully) Harmonized Excise Taxes and Irrebuttable Presumptions
Authors: de la Feria Rita
Published: June 2024

The global growth of excise taxes as regulatory taxes is arguably one of the most significant taxation developments of the last two decades. Not only their importance in terms of revenue collection may be increasing, reverting a long decline trend of excise taxation, but more importantly, the number of products subject to excise taxes in many EU Member States has also expanded well-beyond the traditional excisable goods. Yet EU tax law has not kept pace with these changes, with potential significant consequences for the functioning of the Internal Market. The aim of this article is to consider the compatibility of excise taxes rules not fully harmonized under the Excise Duties Directive, such as motor vehicle taxes, with EU law. It first argues that, whilst these taxes are not subject to full harmonization, they must nevertheless be compatible with EU primary law, namely Treaty provisions and general principles of EU law. Second, it argues that the Court of Justice case law as regards free movement and the use of irrebuttable presumptions in other non-fully-harmonized taxes, such as income taxes, should apply mutatis mutandis to excise taxes. It concludes that, the use of irrebuttable presumptions in excise taxes not fully harmonized under the Excise Duties Directive, such as motor vehicle registration rules, is contrary to general principles of EU law, and may constitute a restriction to free movement rules.
New Environmental Restrictions and Its Impacts in International Trade: Evolution of Environmental principles as sources of International Law
Authors: Munhoz Leonardo
Published: June 2024

The relationship between environment and trade is gradually regaining prominence on the international scene, but this relationship is not a trivial one. The environment originated in international law initially in non-binding declarations, and treaties, producing effects for the signatory parties only. Today, it is discussed whether the environmental concern would also be evolving into a custom widely accepted by the international community. The World Trade Organization (WTO) rules allow environmental requirements to be used as exceptions to trade rules if they do not consist of arbitrary and discriminatory measures. However, these exceptions are not always clear, and may camouflage protectionist measures, raising questions, especially now with many trade initiatives under discussion in the European Union (EU), such as the recent restrictions on products from deforestation, carbon taxes for imported products and anti-green washing methods. The WTO dispute body has ways of interpreting trade agreements, considering trade treaties, as well as other sources of international law, including customs. Additionally, the International Court of Justice (ICJ) has a central role in approaching these pressing new issues. Therefore, the evolution of environmental principles into a custom of international law is key and can help to incorporate the environment into the commercial agenda, which is gaining increasing momentum. (See MUNHOZ, L; SOCIO-ECONOMIC CONSIDERATIONS OF LIVING MODIFIED ORGANISMS AND IMPACTS ON TRADE – EVOLUTION OF ENVIRONMENTAL DISPUTES AT THE WORLD TRADE ORGANIZATION. Elisabeth Haub School of Law, Pace University (2023). Available at, https:// digitalcommons.pace.edu/lawdissertations/34/). The purpose of this study is to analyse the relationship between how environmental issues are addressed in the WTO, and how the environment is evolving from a range of non-binding principles to a custom widely accepted by the international community. (This work is based on the study MUNHOZ, L.; VARGAS, D.; VALENTE, F.; (2023). COMÉRCIO INTERNACIONAL E MEIO AMBIENTE – EVOLUÇÃO DOS PRINCÍPIOS AMBIENTAIS NAS DISPUTAS COMERCIAIS. Observatório de Conhecimento e Inovação em Bioeconomia, Fundação Getúlio Vargas – FGV-EESP, São Paulo, SP, Brasil. Available at, https://agro.fgv.br/sites/default/files/ 2023-09/eesp_relatorio_ambientais_eng-ap1.pdf).
Ole Lando Memorial Lecture: The Interaction Between Soft Law and Case Law. How Precedents Fulfil Ole Lando’s Ambitions to Harmonize European Contract Law. Madrid 2023
Authors: Ramberg Christina
Published: June 2024

The fourth Ole Lando Memorial Lecture is mainly about the interaction between soft law and precedents. The paper argues that precedents are an increasingly important source of law in civil law jurisdictions with examples from Brazil, China, France and Sweden. The paper provides an overview of some problems and benefits of precedents within the area of private law, inter alia judges as lawmakers compared to developments through statutory law and how to identify a legal rule from a precedent. I do not master German or French sufficiently well to be able to submit abstracts in these languages.
Corporate Sustainability Due Diligence and the New Boundaries of the Firms in the European Union
Authors: Ventura Livia
Published: June 2024

To support the policies provided by the Action Plan on Financing Sustainable Growth and the European Green Deal, an intense activity of revising and updating European rules applicable to the business sector has been undertaken. EU Institutions tried to achieve the shift toward an inclusive and sustainable economy mainly indirectly, through soft law or reporting requirements and regulation of financial markets. In 2020 the Commission launched complementary initiatives in the field of company law to tackle the problem from an ex-ante perspective and in February 2022, a proposal for a directive on Corporate Sustainability Due Diligence has been published. The core of the proposal is to foster sustainable and responsible corporate behavior throughout global value chain by providing a general due diligence duty for companies and directors, but it also includes other provisions linked to a broader sustainable corporate governance project. It provides obligations related to climate change targets and tries to harmonise some aspects of directors’ fiduciary duties in European companies. After an analysis of the content of the proposal, this study stresses the emergence of a policy shift from self-regulation to statutes in the field of private procurement and the impact of sustainability on the boundaries of the firm.
The Boundaries of Corporate Responsibility: Editorial Introduction
Authors: Chiu Iris H-Y
Published: June 2024

This short editorial introduces the collection of papers presented and discussed at the UCL Centre for Ethics and Law-European Corporate Governance Institute Symposium on the Boundaries of Corporate Responsibility, 10 November 2023, UCL, London. The Symposium brought together a collection of perspectives from corporate law, business and human rights enforcement as well as broader thoughts on soft law and the future of ‘Environmental, Social and Governance’ expectations for companies.
The Brussels Effect and the Extraterritoriality of Delaware Corporate Law
Authors: J. Moon Wiliam
Published: June 2024

This essay explores possible shareholder claims in the United States that may arise if and when member states of the European Union implement the proposed Directive on Corporate Sustainability Due Diligence. As a doctrinal matter, legal compliance obligations for corporations incorporated in Delaware extend beyond the borders of the United States. Under Delaware law, shareholders can bring viable fiduciary suits against directors and officers when corporations violate applicable “positive law.” This jurisprudence, principally aimed at ascertaining whether directors and officers betrayed shareholders by engaging in or facilitating lawbreaking, is not limited to complying with American law. As Delaware corporations expand their operations globally, their compliance obligations necessarily include sources of non-American law, including the laws of European nations. Interestingly, the Directive may require American corporations to comply with international treaties that the political branches of the United States have not incorporated as binding sources of domestic law. While exploring scenarios where shareholder claims may be viable, this essay also highlights several limiting principles that may constrain the Directive from opening the floodgate to shareholder suits in the United States.
Non-territorial, Territorial and Mixed Human Rights: A New Classification
Authors: Andrássy György
Published: June 2024

According to core UN and Council of Europe human rights treaties each state party undertakes to respect and to ensure (or to secure) to all individuals within its territory and/or subject to its jurisdiction the rights (and freedoms) recognized in the treaties. Provisions of this kind suggest that the rights recognized in the treaties are rights of everyone everywhere. Nevertheless, there are certain well-known exceptions. The problem with these exceptions is a) that they are conceived as exceptions to ‘everyone’, although they are exceptions to “everywhere’, b) that they are not in fact exceptions but different kinds of rights and c) that many more, at least 16 rights are affected. In other words, this study shows that the rights recognized in the said instruments are divided into three groups: a) non-territorial rights (which everyone has everywhere in the world), b) territorial rights (which everyone has somewhere in the world) and c) territorially mixed rights (which everyone has partly everywhere and partly somewhere). This new classification is likely to contribute to a deeper and better understanding of human rights and human rights principles (in particular non-discrimination and equality) and to a more uncontroversial implementation of human rights treaties.
CJEU Rules that There Is No Difference between the Notion of a Third Country and a State in Eu Law
Authors: Shterbani Shefki , Mucaj Avdylkader
Published: June 2024

The Court of Justice of the European Union (CJEU) ruled recently that there is no difference between the notion of a country and a state in EU law, contrary to a ruling of the General Court of the European Union (GCEU) in 2020. In Case T-370/19 concerning the EU Commission decisions to let Western Balkan countries participate in the Body of European Regulators for Electronic Communications (BEREC) through the admission of the regulatory body in Kosovo, the GCEU recognized that in addition to states and international organizations, countries are also international law actors too, since the international community is not made up of states alone, thus recognizing a substantial difference between the notion of state and third country. While in its newly published judgment, the CJEU does not support the same conclusion, arguing that in EU law the two notions are used interchangeably, since both notions are used in EU law in different language versions, making it impossible to determine the difference, on the literal interpretation of the Treaties and in particular Part Five of the TFEU. Therefore, this article discusses the potential impact the ruling may have on EU law, including the importance that the use of semantics has on EU law.
Secrecy and Disclosure of Information in Sweden
Authors: Cameron Iain
Published: June 2024

This article examines the constitutional and statutory regulation of secrecy and disclosure of official information in Sweden, particularly in relation to defence and foreign policy.
Determinants of Commercial Arbitration Selection to Resolve Disputes: Insights from Vietnamese Managers
Authors: Viet Long Tran , Thanh Hai Phan
Published: June 2024

In commercial and investment transactions, disputes represent an inevitable, though undesirable, occurrence arising when one of the contracting parties fails to meet agreed-upon rights and obligations. This study aims to identify the determinants influencing the selection of commercial arbitration and examines whether a managerial level position affects this decision. Data were collected through interviews with 480 managers across five managerial levels in businesses with arbitration agreements in Vietnam’s leading arbitration centres. The results of a partial least squares–structural equation modeling (PLS-SEM) analysis suggest that the decision to choose a commercial arbitrator is indirectly influenced through the mediating intention by five factors related to the characteristics of the commercial arbitrator. These factors are as follows: legal expertise; reputation, knowledge and experience; time and cost of dispute resolution; litigation process; and business manager’s risk perception regarding the dispute at hand. Notably, managerial level does not significantly impact the relationship between the intention to choose a commercial arbitrator and the actual selection. These research findings are significant for legislative bodies and offer practical insights for businesses and arbitration centres, especially in emerging economies.
Towards an Amended Arm’s Length Principle: Tackling Complexity and Implementing Destination Rules in Transfer Pricing
Authors: Sureth-Sloane Caren , Schreiber Ulrich , Rohlfing-Bastian Anna , Overesch Michael , Greil Stefan
Published: June 2024

The arm’s length principle (ALP) is the cornerstone of multinational enterprises’ (MNEs) profit taxation. However, despite extensive improvements by the OECD’s Base Erosion and Profit Shifting (BEPS) Project, two aspects of the ALP has been widely criticized. First, market jurisdictions where MNEs serve their customers have little access to the MNEs’ profits because there is often no place of supply for tax purposes or, if there is, the profits reported there are very low. This reduces the perceived fairness of profit allocations and the acceptance of rules by taxpayers and jurisdictions. Second, the rules governing the ALP have continuously become more complex and difficult to implement. Whereas the first point of criticism will presumably be addressed by Pillar One, the second has not yet been dealt with and is even more exacerbated by the BEPS Project. The authors suggest amending the ALP by attempting to effectively focus on its complexity and implementing destination rules. The former can be achieved with a reduction of functional analyses and information requirements as well as a standardization of margins reduces complexity while the latter target the allocation of MNEs’ profits to market jurisdictions which they have in common with Pillar One. However, in contrast to Pillar One that rests on a multilateral agreement, the amended ALP is embedded in a bilateral context (usually a double tax agreement (DTA) and underlying transfer pricing guidelines). Keeping the bilateral character significantly reduces conflicts of interest between jurisdictions, simplifies tax enforcement, and offers important benefits for dispute resolution. This is assumed to increase the perceived fairness of profit allocations and acceptance of the ALP. A stylized example is used to demonstrate how the amended ALP can be applied.
The Membership Theory of Taxation
Authors: Garavan Charles
Published: June 2024

This article examines the theoretical basis of how one determines whether a person is sufficiently connected to a state in order for an obligation to pay tax to that state to arise. It focuses primarily on the taxation of individuals and the theoretical underpinning of the connecting factors used to impose tax on individuals. The article outlines the various types of theory of taxation and their historical origins and development, including the benefit theory, the theory of economic allegiance and the ability to pay theory, and examines each as a candidate theory for defining and analysing connecting factors in taxation. The article argues that none of the principal taxation theories gives a good account of, or provides a sound theoretical basis for, determining how a person’s connection to a state should be determined for tax purposes and proposes an alternative theory, the membership theory of taxation, which is then outlined and discussed.
Lead Tax Administration: A deal breaker?
Authors: Dwi Nugroho Adrianto , Brotoatmodjo Muhammad Atthuur , Johan Arvie , Nur Nabila Asysyifa , Hawin Muhammad
Published: June 2024

This article examines the introduction of the lead tax administration (LTA) in the administrative and certainty framework of Pillar One. The LTA is designed to be assumed by the tax authority of the jurisdiction in which ultimate parent entity (UPE) of a multinational enterprise (MNE) resides. In calculating Amount A of Pillar One, it is required to apply a certain methodology and distribute tax bases to all jurisdictions in which the enterprise generates business profits. Market jurisdictions may perform consultative functions once the LTA is calculated. The main finding of this article is that the appointment of the LTA has violated market jurisdictions’ tax sovereignty to the extent that tax assessments taxable income of their residents, if they qualify as ‘highly profitable MNEs’, will be performed by the LTA. The authors argue that the new taxing right established through the implementation of the Pillar One objective is only meant to grant market jurisdictions with additional tax receipts instead of granting them with full taxing rights. Unfortunately, sound legal and tax principles have not yet been formulated to justify the existence of the LTA.
Is the EU’s Trade Policy Aligning with America’s Trade Policy?
Authors: Garcia-Duran Patricia , Costa Oriol , Eliasson L. Johan
Published: June 2024

A core principle of the liberal international order (LIO) established by Europe and the United States (US) after World War II was separating security from economic issues as much as possible. However, since 2016 this has become increasingly untenable. A more protectionist, hawkish, and less multilateral US has questioned aspects of the LIO and America’s natural alignment with the European Union (EU) and others under the World Trade Organization’s (WTO’s) rules of trade. The EU has simultaneously recognized the need to better protect its market and interests with new, assertive trade instruments. Placed in the context of a fragmenting international order and intense domestic debates on trade and globalization, this article assesses the extent to which the EU is aligning its trade policy with that of the US. It argues that the EU has adopted a more geostrategic and realist-based trade policy, while retaining its normative preference for multilateralism, thus leaving in place several differences vis-à-vis the US, while also raising new points of disagreement. Although China is a common challenge for both allies, the US may also find itself on the receiving end of a more assertive EU. The article discusses the implications for transatlantic relations, the LIO and rules-based trade.
AfCFTA and Regional Value Chain Development: Confronting the Barriers and Changing the Orthodoxy
Authors: C. Ajibo Collins
Published: June 2024

African Continental Free Trade Area Agreement (AfCFTA) recognizes the potentials of well-developed and functional regional value chains (RVCs) and its capacity to unlock increased business activities, paced industrialization and socio-economic development. Whether it operates on stand-alone basis or in cohort with the rules of origin, RVCs are fundamental to any regional economic integration that seeks to foster structural transformation and uplift the living standards of its populace. While the RVCs’ growth in Africa is low (compared to Association of Southeast Asian Nations (ASEAN) and Mercosur) coupled with poor insertion into the global value chains (GVCs), efficient implementation of AfCFTA will alter the dynamics. For this to materialize however, state parties to AfCFTA must undertake important reforms that should redefine their current trade patterns characterized by trade in raw materials (or commodity-based trade). Arguably, state parties to AfCFTA should implement, (1) functional policies that leverage the growth of value chains in the intermediate inputs and finished products, (2) infrastructural connectivity, (3) targeted interventions to develop viable clusters of value chains that deepen industry – suppliers’ synergy across the region, (4) sustained development of technical know-how and skill reservoirs required in the intermediate inputs and finished products processing, and (5) deliberate policy of private sectors’ involvement in the execution of value chain agenda.
Regulating Algorithmic Bias as a Key Element of Digital Market Regulation
Authors: Csurgai-Horváth Gergely
Published: June 2024

This paper addresses the rules applicable to algorithmic bias taking the form of self-favouring by hybrid digital platforms in the EU. In this paper, it is argued that the recently introduced prohibition of self-favouring by digital platforms should not apply across the board in the same manner. It may be necessary to consider the nature of the underlying products or services, the business models, and the monetization strategies of digital platforms. Differences in these aspects may alter their ability and incentives to engage in self-favouring potentially leading to foreclosing rivals and harming consumers. This suggests that the approach put forward by section 19a of the German Competition Act (GWB) may be better from an error-cost perspective than that of the Digital Markets Act (DMA). Section 19a of the GWB grants more discretion to enforcers and allows for a broader justification of the impugned conduct. In the context of the DMA, some sort of balancing exercise seems to be possible only if the European Commission makes extensive use of the possibility to further specify the prohibition of self-favouring contained in Article 6(5) of the DMA in light of the principles of effectiveness and proportionality. Finally, the paper touches upon the potential disproportionate burden, legal fragmentation, and legal uncertainty across the EU resulting from the interplay between EU competition law, the DMA, and national laws tackling similar self-favouring practices.
NATO’NUN AÇIK KAPI POLİTİKASI ÇERÇEVESİNDE BELİREN GÜVENLİK PARADOKSLARI VE TRANSATLANTİK İLİŞKİLER ÜZERİNDEKİ ETKİSİ
Authors: Yiğit Hasan
Published: June 2024

Soğuk Savaş dönemi boyunca ve sonrasında Avrupa-Atlantik bölgesinde savunma ve güvenlik alanlarında sahip olduğu güçlü ve özel konumu ile varlığını koruyan NATO, Avrupa kıtasında kendi kendine yeten, bağımsız bir savunma ve güvenlik oluşumunun gelişmesini engellemiştir. Soğuk Savaşın sona ermesi ile bölgede algılanan tehdit unsurları da değişmeye başlamış, önceleri tekil bir karaktere sahip olan (SSCB) tehdit algısı yerini terörizm, mülteci akımları, ırkçılık, İslamafobia gibi istikrarsızlık unsurlarına bırakmıştır. Kuşkusuz transatlantik ilişkilerde Soğuk Savaş dönemi boyunca ortak tehdit olarak algılanan SSCB’nin varlığının 1990’lı yılların başında sona ermesi ile güvenlik algılamasında zorunlu bir değişim ve dönüşüm yaşanmıştır. Yeni dönemde NATO-AB arasında birçok işbirliği alanı doğarken diğer taraftan kaçınılmaz olarak çatışma alanları da gün yüzüne çıkmıştır. Beliren bu çatışma alanlarının başında Atlantik-Avrupa bölgesinde savunma ve güvenlik alanlarında aktörler arasında nasıl bir rol ayrışmasının olacağı gelmektedir. Soğuk Savaş dönemi boyunca NATO kapsamında güvenliği sağlanan AB üyeleri artık kendi savunma mekanizmalarını kurup ABD’ye olan bağımlılıklarını azaltmanın yollarını aramaktadır. ABD ise geleneksel olarak NATO’nun sahip olduğu güvenliği sağlama misyonunu farklı sahalara da yayma amacını taşımaktadır. Bu bağlamda söz konusu çalışmada NATO’nun son dönem genişleme isteğinin bölge güvenliğini nasıl etkilediği, geleceğe yönelik nasıl yansımalar meydana getireceği analiz edilecektir.
ZAMAN YÖNELIMININ ÖRGÜTSEL VATANDAŞLIK DAVRANIŞINA ETKISI
Authors: Barut Bahar Zeynep , Özkara Belkıs
Published: June 2024

Örgütsel vatandaşlık davranışı çalışanların gönüllü olarak insiyatif alması, sorun çözmesi, yenilik yapmasıdır. Çalışanların neden bu tür gönüllü davranışları gösterdiklerini anlamak örgütsel vatandaşlık davranışının yaygınlaştırılması açısından önemlidir. Bu araştırmanın temel amacı, çalışanların geçmiş, şimdi ve gelecek zaman yöneliminin örgütsel vatandaşlık davranışına olan etkisini ortaya koymaktır. Bu amaçla Ankara'daki Teknopark çalışanları üzerinde bir araştırma yapılmıştır. Veriler anket yöntemiyle toplanmıştır. Verilerin analizinde korelasyon ve regresyon testleri yapılmış ve verilerin demografik özelliklere göre farklılaşıp farklılaşmadığına bakılmıştır. Bulgular tüm zaman yönelimleri ile örgütsel vatandaşlık davranışı arasında anlamlı ve olumlu bir etkiye sahip olduğunu göstermektedir. Demografik değişkenler açısında yaş ve eğitim düzeyine göre örgütsel vatandaşlık davranışında bir farklılaşma olduğu da görülmüştür. Sonuç olarak örgütsel vatandaşlık davranışları örgütsel faktörlerden olduğu kadar bireysel faktörlerden de etkilenmektedir. Çalışanların zaman algısı ve zaman yöneliminin de örgütsel vatandaşlık davranışını etkilediği söylenebilir.
A Cross-Cultural Study of Children's Perceptions of Selected Religious Concepts
Authors: Nazar Fatima , Kouzekanani Kamiar
Published: June 2024

This study was undertaken to explore perceptions of religious concepts in a sample of preschool children from three cultural settings, namely, Kuwait, the United States, and India. Participants were 219 children from one Kuwaiti public kindergarten, one private American kindergarten, and one private Indian preschool in the State of Kuwait. Several questions on general religious concepts such as God, angels, heaven, hell, the devil, and death were asked; responses were coded and analyzed to discuss the selected religious concepts with reference to the sociocultural factors in the three cultures.
Collaboration in Education: The Phenomenon and Process of Working Together
Authors: Goulet Linda , Krentz Caroline , Christiansen Helen
Published: June 2024

In this article we propose a model for collaboration in education. We begin by examining the
roots of collaboration in consultation, collegiality, and cooperation. We then delineate the
features of collaboration as phenomenon and process, offering the view that through talk,
action, and reflection among individuals a community of learners emerges. Finally, we
suggest that collaboration can create a space that enables us to challenge taken-for-granted
ways of working together and to bring about transformation in educational practice.
School Disciplinary Climate: Characteristics and Effects on Eighth Grade Achievement
Authors: Ma Xin , Willms J. Douglas
Published: June 2024

Seven dimensions of school disciplinary climate were identified based on a representative sample of grade 8 students in the United States. Within schools students varied considerably in their perceptions and experiences about discipline. The variation was related mainly to students' socioeconomic status (SES), sex, and ethnicity. There was a significant contextual effect of school mean SES on disciplinary climate, larger titan the individual effect of SES. Schools with primary or intermediate grades tended to have more favorable disciplinary climates titan either junior or senior high schools. School location had small effects on disciplinary climate. The disciplinary measure with the strongest relationship to academic achievement pertained to classroom disruption.
BOOSTING-BASED DDOS DETECTION IN INTERNET OF THINGS SYSTEMS
Authors:   Sri Vidya College of Engineering & Technology,  Sivakasi,Tamil Nadu - 626005.
Published: June 2024

Distributed denial of service (DDoS) attacks remain challenging to mitigate in existing systems, including in-home networks that comprise different Internet of Things (IoT) devices. In this paper, we present a DDoS traffic detection model that uses a boosting method. Devices have also been exploited to create a bot net network to generate distributed denial of service (DDoS) traffic. There have been many applications of machine learning techniques to detect DDoS traffic, which can be categorized into those based on supervised techniques (using existing knowledge to classify future unknown instances) and those based on unsupervised techniques (trying to determine the corresponding instance class without prior knowledge).Even though advanced Machine Learning (ML) and deep learning techniques have been adopted for DDoS detection, the attack remains a major threat of the Internet. The boosting learning classification algorithm is used for classifying the data that is presented in the network. Existing public datasets were used to evaluate the detection model. The Main aim of this project is identifying or detecting the attacks which in occurred in the network by using the various classification algorithms. Now growth of social network will get increased in every day to day basis. However, it is a challenging issue to detect the attacks. In our process, the system is developed five different machine and deep learning algorithms for detecting the ddos attack.
RISING TRENDS IN CURRENT TOBACCO USE AMONG ACTIVE-DUTY PERSONNEL OF THE ROYAL THAI ARMY IN THAILAND FROM 2017 TO 2022 AND ITS ASSOCIATED METABOLIC RISK FACTORS FOR CARDIOVASCULAR DISEASE IN 2022
Authors: Poovieng Jaturon , Jongcherdchootrakul Kanlaya , Srisawat Phutsapong , Mungthin Mathirut , Rangsin Ram , Sakboonyarat Boonsub
Published: June 2024

Background: Tobacco use is a well-established risk factor for developing cardiovascular disease (CVD). In recent years, the prevalence of metabolic risk factors for CVD has been increasing among Royal Thai Army (RTA) personnel in Thailand. Despite a decline in tobacco use, an essential lifestyle risk factor, among Thai civilians from 2015 to 2020, it is unclear how common it is among RTA personnel.
Objectives: This study aimed to determine the trends of current tobacco use among active-duty RTA personnel from 2017 to 2022 and to evaluate the association between tobacco use and metabolic risk factors for CVD among this population in 2022.
Methods: A serial cross-sectional study was carried out using data from the annual health examination database of RTA personnel from 2017 to 2022. The study included 614,198 active-duty RTA personnel aged 20-60. Current tobacco use was defined as smoking within the previous 12 months. Each year’s adjusted current tobacco use prevalence was estimated using direct standardization to the 2022 study population as a reference. The multivariable logit model was used to evaluate the association between tobacco use and metabolic risk factors for CVD in 2022, presented as an adjusted prevalence ratio (APR) and 95% confidence interval (CI).
Results: The age- and sex-adjusted prevalence of current tobacco use among RTA personnel increased from 28.4% (95% CI: 28.1-28.7) in 2017 to 33.2% (95% CI: 33.9-33.4) in 2022, p for trend = 0.021. In men, the age-adjusted prevalence of current tobacco use was 31.8% in 2017 and increased to 36.5% in 2022, p for trend = 0.032. For women, it was 1.1% in 2017 and rose to 5.7% in 2022, p for trend = 0.032. A significant association between current tobacco use and the prevalence of metabolic risk factors for CVD was observed, including diastolic blood pressure ≥ 90 mmHg (APR 1.04; 95% CI 1.01-1.07), fasting plasma glucose ≥ 126 mmHg (APR 1.26; 95% CI 1.18-1.34), and triglyceridemia ≥ 150 mg/dL (APR 1.28; 95% CI 1.25-1.31).
Conclusion: The prevalence of current tobacco use among active-duty RTA personnel increased from 2017 to 2022. Additionally, a significant association between tobacco use and metabolic risk factors for CVD was observed. Tobacco cessation should be facilitated in this population to attenuate the risk of CVD later.
Thermodynamic and Environmental Analysis of Hydrocarbon Refrigerants as Alternatives to R134a in Domestic Refrigerator
Authors: Ali Kadhim Saif
Published: June 2024

The process of phasing out of medium and high global warming potential refrigerants is accelerating in all areas of refrigeration, particularly since the European F-Gas Regulation No. 517/2014 and the ensuing Kigali amendment went into effect. Hydrocarbon refrigerants are being considered as suitable alternatives due to their low global warming potential and excellent thermal properties, but due to their flammability, safety precautions must be followed. This theoretical study contributes to the evaluation of the thermal and environmental impact of hydrocarbon refrigerants as drop-in alternatives to R134a in domestic refrigerator. In order to conduct an analysis of energy, exergy, and environmental factors, R134a and all hydrocarbons refrigerants proposed by ASHRAE—R290, R600, R600a, R601, R601a, and R1270—were examined as operating fluids used in a domestic refrigerator with a cooling capacity of 157 W and constant condenser temperature of 40°C and variable evaporator temperature every 5°C between -5 and -30°C. The results revealed that all the alternative refrigerants except R601 and R601a have higher thermal and environmental performance than R134a and can be used after refrigerator compressor replacement.
Preparation of nanoporous tungsten by liquid metal dealloying
Authors: Khuchitbaatar Gerelmaa , Mangal Delgermaa , Kato Hidemi
Published: June 2024

Liquid metal dealloying is the novel technique for generating porous structure from less noble metals. In this study, nanoporous tungsten was prepared by dealloying in a metallic melt from a tungsten-nickel precursor with different atomic compositions. All W-Ni precursors were immersed in Mg melt, and the dealloying temperature and time to obtain fully porous tungsten was studied. The results identified by X-ray diffraction (XRD) with Cu-Kα radiation show that obtained porous powder is single W. Microstructures were observed by scanning electron microscopy (SEM) shows that obtained powder has fully nanoporous structure. The ligament size was calculated from the image and the average pore, pore volume and specific surface area were examined by the BET method. According to the author’s knowledge, nanoporous tungsten was successfully prepared by liquid metal dealloying for the first time.
THE POSSIBLE OUTCOMES OF E-INVOICING ON TAX COLLECTION AND IMPACT ON FUTURE OF ROMANIAN TAX SYSTEM
Authors:   University of Oradea, Oradea, Romania, Fuad Bahramov
Published: June 2024

The research investigates the potential outcomes of e-invoicing on tax collection and its implications for the future of the Romanian tax system. Employing a comprehensive approach, the study combines theoretical frameworks with a comparative analysis of countries that have already applied e-invoice. Initially, it reviews significant research in the field, utilizing bibliometric analysis to identify key contributions. The bibliometric analysis was implemented based on the Web of Science database. Subsequently, it examines the evolution of e-invoicing globally, comparing tax revenues before and after its implementation in various countries to discern its impact. In this regard, the statistical data was extracted from The World Bank and Eurostat databases. Additionally, it provides an overview of electronic invoicing specifically within the context of Romania.
The methodology involves a comparative analysis of tax revenue data and the progression of e-invoicing adoption which was represented according to data from the Romanian Ministry of Public Finance. This study aims to assess whether e-invoicing has a positive or negative effect on tax collection and to offer insights into its potential implications for the Romanian tax system.
THE SKILLS OF THE GENERATION Z ACCOUNTING PROFESSIONAL
Authors:   Academy of Economic Studies of Moldova, Chisinau, Moldova, Bădicu Galina , Mihaila Svetlana ,   Academy of Economic Studies of Moldova, Chisinau, Moldova, Bordian Mihaela ,   Academy of Economic Studies of Moldova, Chisinau, Moldova
Published: June 2024

The current global context is forcing the accounting profession to undergo a consequent transformation process as companies change their business models as a result of the evolution of globalisation, digitalisation of information, automation of processes and artificial intelligence. These changes offer new opportunities and bring many challenges to the accounting field and profession, fostering decision making within entities.
Therefore, the vanguard of the future of the accounting profession in a world where careers are shaped by a multitude of issues and where expectations of the profession
change frequently, is Generation Z, whose professionals will witness a transformation of the role and value of the accounting profession. The next few years are expected to
bring with them the promise of accountants becoming trusted professionals and business advisors, responsible for sustainable management and experts in data and technology.
This mission will provide Generation Z with opportunities for professional reward and personal development. In order to ensure the credibility of the information needed to
conduct this research, accounting professionals from Chisinau municipality were used as respondents. The main research method is the survey, as a quantitative method, with
the questionnaire as the basic instrument, which evaluates the respondents' opinion on the future skills for the accounting profession.
EUROPEAN FINANCIAL MARKETS EXPOSED TO EXOGENOUS SHOCKS: COMMUNICATION DYNAMICS AMONG INVESTORS AND TECH MODELS TO DETECT FINANCIAL CONTAGION
Authors:   National University of Political Studies and Public Administration, Bucharest, Romania, Ciocîrlan Cecilia , Popescu-Crețulescu Andreea ,   Bucharest University of Economics Studies, Bucharest, Romania, Stancea Andreea Mădălina ,   National University of Political Studies and Public Administration, Bucharest, Romania
Published: June 2024

Brexit, the Covid Pandemic and the Russia-Ukraine War represent the latest three major global events that have demonstrated that financial contagion is a phenomenon that needs careful study because its global effects can cause unprecedented shocks to regional and global financial markets. The main reason is related to the interconnectedness of these markets, the interdependence between countries, and the connections created over decades between national and international financial institutions. In this paper, we aim to analyze, using the Diebold-Yilmaz (DY) methodology proposed by Diebold and Yilmaz in 2014, the effects of financial contagion in the three major crises Brexit, Covid and the Russia-Ukraine war (first year). Financial contagion is primarily a fear-driven phenomenon. Financial network connectivity has the potential to change due to investors' fear during events that are disturbing and cause exogenous turbulence. We use the network analysis established by Diebold and Yilmaz (2014) to study how SCDS (Credit Default Sovereign Markets) markets changed their interconnectedness around exogenous shocks in the last decade (Brexit, the Covid-19 pandemic, and the Russian invasion of Ukraine).
THE IMPACT OF IMPROVEMENT THE DEGREE OF DIGITIZATION OF FINANCIAL AND BUSINESS ACTIVITIES ON SOCIO-ECONOMIC STRUCTURES IN ROMANIA
Authors:   Romanian Court of Accounts, Timișoara, Romania, Glont Oana Ramona
Published: June 2024

This research paper proposes to analyze the impact of the digitization process on the socio-economic structures in Romania. Digitization is an essential factor in terms of controlling the gross domestic product indicator, of investments channelled through public policies, so that their economic efficiency is maximized, and of increasing consumption in the current economic context, taking into account the current geopolitical challenges. As it is known, the Covid 19 Pandemic had an important role in accelerating the digitization process in all fields. In this state, a number of companies with a high digitalization index have been identified, but in addition to the effects of digitalization, there are also recent events that have caused negative effects in the digitalization process, specifically in the banking field. The main objective of the works proposes to highlight the fact that in countries where there is a qualified, healthy workforce and able to adapt to new technologies and the demands of the global market, the digitalization phenomenon contributes to the development of investments, of human capital, which is essential for economic growth and long-term stability. In order to achieve the main objective, that of identifying and highlighting the impact on the e-government development activity that has the effect of increasing the efficiency of the government administration, two stages were considered: one stage refers to the formation of clusters subject to further analysis and the algorithm k -means, and the second involves identifying the public impact that the digitization of services has on increasing the efficiency of governments