In recent years, there have been many reforms in the field of accounting. In the same time, scientists focus on the leading methods of accounting, financial management and economic opportunities for the additional use of accounting tools to introduce reforms in the field of the accounting of public sector entities. The main goal of this paper is to reveal the leading features of the accounting system of public sector entities and to study the aspects of a new accounting system, which (...) in the future can be implemented into the activities of public sector entities. The paper provides a scientific vision of the accounting reform of public sector entities. Our vision of forming a new accounting system in the public sector is based on the accounting model used in Italy and takes into account the peculiarities of the methodology and accounting organization in accordance with the International Accounting Standards. We highlight the main problems of introducing a new accounting system for public sector entities, based on the International Accounting Standards. In our opinion, this research can form new knowledge in the national literature on the accounting of public sector entities and highlight the main problems that arise while implementing accounting reforms. In addition, our research results can serve as a basis for the implementation of the accounting of public sector entities on the basis of International Accounting Standards for the public sector and the accrual principle. We believe that the main scientific aspects of public sector accounting will be the basis for future reforms based on the implementation of International Accounting Standards in the activities of public sector entities. (shrink)

The principal finding of the doctoral research of Cometan (a.k.a. Brandon Reece Taylorian) was that the ways governments, both authoritarian and democratic, use their powers to recognise religions and beliefs and register religious or belief organisations is negatively impacting conditions of freedom of religion or belief. Cometan explored the range of recognition and registration issues plaguing religious freedom and other human rights and discovered that there lacks a definitive set of international standards to address some of the granular (...) topics that are causing registration procedures in particular to become onerous and thus impedimental to the free and legal exercise of religion or belief. Cometan's International Religious Rights and Standards (IRRS) document presents a series of standards for how nation states ought to develop their recognition and registration policies and practices to remain FoRB-compliant. The standards of the IRRS document have been created based on the results of Cometan's PhD research, the thesis for which is titled Religious Freedom and State Recognition of Belief. Cometan's intention is that the IRRS document will encourage international organisations like the OSCE and the United Nations as well as national and international human rights courts such as the ECtHR to establish more detailed and country-specific guidelines to address the breath of registration issues and the recognition issues that often worsen such issues. (shrink)

International institutions have become increasingly important not only in the relations between states, but also for individuals. When are these institutions legitimate? The legitimacy standards fo...

The Report presents insights which illuminates the intertwinements of European regulatory policies and global governance arrangements. By pinning down the exact nature of the interaction between these two levels, the EU’s dilemma becomes obvious: On the one hand, stronger global governance can be a chance, through which the EU can clarify its own raison d’être of increased integration to the wider world. On the other hand, the design of the European project is being challenged by more assertive global structures. This (...) is especially the case in relation to the WTO regime, which is constraining the decisional autonomy of the EU, regarding the appropriateness of its content and its external effects. Thus, the regulation of services in the EU and the WTO are discussed in the first section of this report. Section two focuses on labour standards, which are analysed from different angles in order to clarify the functions of the WTO and the ILO, multinational companies as well as other private actors within this specific field. The final section deals with the legitimacy problematic of transnational governance. Table of contents: Introduction Christian Joerges and Poul F. Kjaer Section One: Freedom of Services Chapter 1 The Multiple Understandings of Conflict between Trade in Services and Labour Protection Alexia Herwig Chapter 2 Competing in Markets, not Rules: The Conflict over the Single Services Market Susanne K. Schmidt Chapter 3 Competitiveness and Labour Protection: A Comment Markus Krajewski Section Two: Labour Standards Chapter 4 WTO and ILO: Can Social Responsibility be maintained in International Trade? Josef Falke Chapter 5 Reframing RECON: Perspectives on Transnationalisation and Post-national Democracy from Labour Law Claire Methven O’Brien Chapter 6 Transnational Governance and Human Rights: The Obligations of Private Actors in the Global Context Regina Kreide Section Three: The Legitimacy of Transnational Governance Chapter 7 Legitimacy through Precaution in European Regulation of GMOs? From the Standpoint of Governance as Analytical Perspective Maria Weimer Chapter 8 The Justice Deficit of the EU and other International Organisations Jürgen Neyer Chapter 9 Towards Normative Legitimacy of the World Trade Order Alexia Herwig and Thorsten Hüller Chapter 10 From Utopia to Apology – The Return to Inter-state Justice in Normative IR Scholarship: Comments on Neyer and Herwig & Hüller Jens Steffek. (shrink)

In the field of human rights, expressions like justice and legal reform are closely linked to the process of harmonization of domestic and international human rights standards. Harmonization of human rights standards can be described as a process wherein international human rights are incorporated or given full effect to at the domestic level. [i] To harmonize the two set of standards i.e. domestic and international is viewed as both a commitment and obligation of states (...) under international law. [ii] In terms of state practice, the process of harmonization may entail a set of actions including adoption of laws and creation of mechanisms for enforcement and redressal of violations. -/- At the international level, the harmonization agenda is actively promoted at forums including the Universal Periodic Review (UPR) or during consultations between states and human rights treaty bodies, etc. Questions on whether states are in compliance with their international human rights commitments under treaties and other resolutions are to a large extent determined based on the extent of harmonization. Other pertinent questions being whether existing domestic laws are compatible with international human rights standards? What conditions obstruct and facilitate harmonization of human rights standards? Are there any parameters to measure harmonization? -/- While harmonization is widely promoted, its study and assessment is complex. (shrink)

The aim of the research is to identify the relationship between the performance criteria and the achievement of the objectives of supervision which is represented in the performance of the job at the Islamic University in Gaza Strip. To achieve the objectives of the research, the researchers used the descriptive analytical approach to collect information. The questionnaire consisted of (22) paragraphs distributed to three categories of employees of the Islamic University (senior management, faculty members, their assistants and members of the (...) administrative board). A random sample of 314 employees was selected, 276 responses were retrieved with a return rate of 88.1%. The SPSS program was used to enter, process, and analyze the data. The results of the study showed a positive relationship between the performance criteria and the achievement of the control objectives represented by the job performance in the Islamic University from the point of view of the members (senior management, faculty and their assistants and the administrative board). The researchers also recommended a number of recommendations, including the provision of an appropriate level of control system components today through the continuous updating and development of performance standards and the need to provide the necessary physical and financial resources to continue the development and achievement within the university. Expand the development of technology in the various activities of the university through the construction of a complete and integrated system to support the control systems in the university to suit its size. The researchers also recommended the follow-up, review of the performance standards and work to modify them in line with the mission of the university and the goals that the university seeks to reach. (shrink)

In this paper, I argue that what counts as the proper function of a trait is a matter of the de facto perspective that the biological system, itself, possesses on what counts as proper functioning for that trait. Unlike non-perspectival accounts, internal perspectivalism does not succumb to generality problems. But unlike external perspectivalism, internal perspectivalism can provide a fully naturalistic, mind-independent grounding of proper function and natural norms. The attribution of perspectives to biological systems is intended to be neither metaphorical (...) nor anthropomorphic: I do not mean to imply that such systems thereby must possess agency, cognition, intentions, concepts, or mental or psychological states. Instead, such systems provide the grounding for norms of performance when they internally enforce their own standard of (i.e., their own perspective on) what constitutes proper functioning or malfunctioning. By operating with a fixed, determinate level of generality, such systems provide the basis for an account of proper function that is immune to generality problems. (shrink)

The UN Committee on the Peaceful Uses of Outer Space (UNCOPUOS) has played a central role in the development of standards for the sustainable exploration of the Moon. The standards, in particular, are being shaped through consultations with the major space actors namely, states, international organizations, and commercial enterprises. The Moon Village Association, for instance, was created to foster the implementation of a vision of peaceful international cooperation of governmental and non-governmental actors in the exploration of (...) the Moon. In 2021, the MVA, in its Report on the Global Expert Group on Sustainable Lunar Activities, proposed the creation of a neutral multi-stakeholder platform and framework to ensure the conduct of sustainable lunar missions in the future. According to the MVA, there is a need to consider approaches that promote future lunar sustainability or recommend practices for upcoming lunar activities. In light of the above-mentioned report and MVA’s Report on Best Practices for Sustainable Lunar Activities (2020), this article sheds light on some of the major contributions toward the development of standards for sustainable exploration of the Moon, including the recognition of its legal personhood. (shrink)

Private schools are working tirelessly to provide a quality education without support from the government. This article aims to evaluate the internal and external job stress of high school teachers in private schools in Leyte, Philippines, and determine its governing factors. The study involved a complete enumeration process in selecting the participants and gathering primary data. In analyzing and extracting relevant information from the data, standard descriptive metrics, correlation analysis, and Chi-square test for independence were employed with the aid of (...) statistical software. The findings of the study depicted that private teachers are both internally and externally moderately stressful in their jobs. The Chi-square test revealed that employment status and years in service are associated with the private teachers’ internal job stress and it is significant at a 10% level. In addition, it is depicted that gender, monthly salary, and years in service are significantly dependent on the teachers’ external job stress at a 10% level. Conclusively, the school heads and management of private schools must lessen the work assignments to avoid exhaustion and increase benefits to improve the well-being of teachers. Moreover, it is suggested that teachers in private schools must be provided with training and seminars, incentives, supplies for teaching, and other benefits that improve their productivity and become globally competitive educators. (shrink)

The paper addresses the nature of duties grounded in human rights. Rather than being protections against harm, per se, I contend that human rights largely shield against risk impositions to protected interests. “Risk imposition” is a normative idea requiring explication, but understanding dutiful action in its terms enables human rights to provide prospective policy guidance, hold institutions accountable, operate in non-ideal circumstances, embody impartiality among persons, and define the moral status of agencies in international relations. Slightly differently, I indicate (...) a general understanding of dutiful action that permits human rights to see to the tasks of an institutional morality. (shrink)

In this article, we present a new conception of internal relations between quantity tropes falling under determinates and determinables. We begin by providing a novel characterization of the necessary relations between these tropes as basic internal relations. The core ideas here are that the existence of the relata is sufficient for their being internally related, and that their being related does not require the existence of any specific entities distinct from the relata. We argue that quantity tropes are, as determinate (...) particular natures, internally related by certain relations of proportion and order. By being determined by the nature of tropes, the relations of proportion and order remain invariant in conventional choice of unit for any quantity and give rise to natural divisions among tropes. As a consequence, tropes fall under distinct determinables and determinates. Our conception provides an accurate account of quantitative distances between tropes but avoids commitment to determinable universals. In this important respect, it compares favorably with the standard conception taking exact similarity and quantitative distances as primitive internal relations. Moreover, we argue for the superiority of our approach in comparison with two additional recent accounts of the similarity of quantity tropes. (shrink)

The study aimed to identify the intermediate role of the standard of operations in the relationship between the focus on students and beneficiaries in achieving satisfaction of students in Palestinian universities. The study used the analytical descriptive method. The study was conducted on university leadership in Al-Azhar, Islamic and Al-Aqsa Universities. The study sample consisted of (200) individuals, 182 of whom responded, and the questionnaire was used in collecting the data. The results of the study were as follows: - There (...) is a statistically significant effect on the adoption of the criterion of focus on the students benefiting to achieve the satisfaction of students in the Palestinian universities, where the value of R Square (35.3%), there is a statistically significant effect on the adoption of the criterion of focus on the students benefiting on the use of the standard of operations in Palestinian universities. The value of the R Square is (62.8%), there is a statistically significant impact of the criterion of operations on the satisfaction of students in Palestinian universities. Where the value of the R is (36.2%), there is a significant effect on the adoption of the criterion of emphasis on students benefiting from the satisfaction of students in Palestinian universities with the existence of the standard of operations as an intermediary variable. The role of the mediator in the relationship between the adoptions of the criterion of focus on the students benefiting to achieve the satisfaction of students in Palestinian universities was revealed through the use of Path Analysis. The study presented a number of recommendations, the most important of which is: to increase the focus of the universities on students and beneficiaries in a manner appropriate to achieve the objectives of the university on the one hand, and students and beneficiaries on the other, and in line with the approach of quality and excellence, the universities more attention to the management of operations through the design and development of programs Academic and internal services according to the needs of students, and improving processes in innovative ways to generate added value for students and beneficiaries, the universities have made more efforts to create satisfaction among students and beneficiaries by developing internal performance indicators to measure student satisfaction, Students and other university beneficiaries periodically to improve their satisfaction. (shrink)

The study aimed to identify the availability of the resource and partnership standard as one of the possibilities of excellence in Palestinian universities according to the European model. The study used the analytical descriptive method. The study was conducted on the university leadership at Al - Azhar and Islamic Universities, where the study population consisted of (282) individuals. The study sample consisted of (135) individuals, (119) of them responded, and the questionnaire was used in collecting the data. The study has (...) reached a number of results, the most important of which is the existence of a high standard of resources and partnership in the Palestinian public universities operating in the southern governorates. The fields of the resource and partnership criteria were as follows: (79.8%) management of internal and external partnerships; management of technical resources (technology) (76.4%), Buildings, equipment and resources (76%), Finance Management (72.8%). The study presented a number of recommendations, the most important of which is: Increasing the interest of universities in applying the criteria of resources and partnership as one of the criteria of excellence, increasing the interest of universities in managing finance and obtaining funding for their various activities, periodic maintenance of buildings and equipment and ensuring their suitability to the requirements of the educational process. (shrink)

There appear to be few ways available to improve the prospects for international cooperation to address the threat of global warming within the very short timeframe for action. I argue that the most effective and plausible way to break the ongoing pattern of delay in the international climate regime is for economically powerful states to take the lead domestically and demonstrate that economic welfare is compatible with rapidly decreasing GHG emissions. However, the costs and risks of acting first (...) can be very large. This raises the question of whether it is fair to expect some states to go far ahead of others in an effort to improve the conditions for cooperation. I argue that a costly obligation to act unilaterally and to accept weak initial reciprocity can be justified and does not violate standards of fair burden sharing. Rather, the costs of creating the underlying conditions within which we can hope to achieve meaningful international cooperation are non-­‐ideal burdens for which we can appropriately assign fair shares. (shrink)

There has been a growing concern over establishing norms that ensure the ethically acceptable and scientifically sound conduct of clinical trials. Among the leading norms internationally are the World Medical Association's Declaration of Helsinki, guidelines by the Council for International Organizations of Medical Sciences, the International Conference on Harmonization's standards for industry, and the CONSORT group's reporting norms, in addition to the influential U.S. Federal Common Rule, Food and Drug Administration's body of regulations, and information sheets by (...) the Department of Health and Human Services. There are also many norms published at more local levels by official agencies and professional groups.Any account of international standards should cover both scientific and ethical norms at once – the two are conceptually intertwined. Recent sources recognize that “[s]cientifically unsound research on human subjects is unethical in that it exposes research subjects to risks without possible benefit.”. (shrink)

The prosecution of international crimes is a challenge both under international and domestic law. Taking the example of international criminal law (ICL) , the fullest realization of its objectives is influenced by many factors including; (a) the adoption of appropriate laws by states, (b) the adequacy of the ICL framework on definitions of crimes and principles of criminal responsibility, (c) the level of political control and involvement in decision making related to investigation, prosecution or extradition, (d) Problems (...) with exclusion including restrictions on the rights of victims with regard to the proceedings and to reparation, and (e) The application of provisions for amnesties and similar measures of impunity. -/- Over the years, the mandate of States under ICL has expanded. Key reforms under ICL and domestic laws have been led by the above mentioned concerns. The scope of state obligations, in particular, has been shaped by the standards adopted under the ICL framework including the "duty to prosecute" international crimes. The article discusses the normative significance of the "duty to prosecute". (shrink)

I introduce a new distinction between two types of paternalism, which I call ‘internal’ and ‘external’ paternalism. The distinction pertains to the question of whether the paternalized subject’s current evaluative judgments are mistaken relative to a standard of correctness that is internal to her evaluative point of view—which includes her ‘true’ or ‘ideal’ self—as opposed to one that is wholly external. I argue that this distinction has important implications for (a) the distinction between weak and strong paternalism; (b) the distinction (...) between soft and hard paternalism; and (c) medical practice, where internal paternalism can, and probably often does, occur. (shrink)

The context of international health research involving human subjects, and this should appear obvious, is the human community. As such, basic questions of how human beings should be treated by other human beings, particularly in situations of unequal power – e.g., in the form of control, choice, or opportunity – lay at the foundations of related ethical discourse when ethics are discussed at all. I trace a narrative that follows upon a recent revision process of international guidelines for (...) biomedical research involving human subjects. I focus in particular upon the issue of a standard of care. In the second section, I draw upon philosophers John Rawls, Claudia Card, and Allen Buchanan to discuss concerns regarding the 'least advantaged members of society' in the context of global inequality. The paper includes reflections upon pedagogy in courses focused upon international health research involving human subjects. (shrink)

Normative political philosophy always refers to a standard against which a society's institutions are judged. In the first, analytical part of the article, the different possible forms of normative criticism are examined according to whether the standards it appeals to are external or internal to the society in question. In the tradition of Socrates and Hegel, it is argued that reconstructing the kind of norms that are implicit in practices enables a critique that does not force the critic's particular (...) views on the addressee and can also be motivationally effective. In the second part of the article, Axel Honneth's theory of recognition is examined as a form of such reconstructive internal critique . It is argued that while the implicit norms of recognition made explicit in Honneth's philosophical anthropology help explain progressive social struggles as moral ones, his theory faces two challenges in justifying internal critique. The Priority Challenge asks for the reasons why the implicit norms of recognition should be taken as the standard against which other implicit and explicit norms are to be judged. The Application Challenge asks why a social group should, by its own lights, extend equal recognition to all its members and even non-members. The kind of functional, prudential, conceptual, and moral considerations that could serve to answer these challenges are sketched. (shrink)

This paper considers non-standard analysis and a recently introduced computational methodology based on the notion of ①. The latter approach was developed with the intention to allow one to work with infinities and infinitesimals numerically in a unique computational framework and in all the situations requiring these notions. Non-standard analysis is a classical purely symbolic technique that works with ultrafilters, external and internal sets, standard and non-standard numbers, etc. In its turn, the ①-based methodology does not use any of these (...) notions and proposes a more physical treatment of mathematical objects separating the objects from tools used to study them. It both offers a possibility to create new numerical methods using infinities and infinitesimals in floating-point computations and allows one to study certain mathematical objects dealing with infinity more accurately than it is done traditionally. In these notes, we explain that even though both methodologies deal with infinities and infinitesimals, they are independent and represent two different philosophies of Mathematics that are not in a conflict. It is proved that texts :539–555, 2017; Gutman and Kutateladze in Sib Math J 49:835–841, 2008; Kutateladze in J Appl Ind Math 5:73–75, 2011) asserting that the ①-based methodology is a part of non-standard analysis unfortunately contain several logical fallacies. Their attempt to show that the ①-based methodology can be formalized within non-standard analysis is similar to trying to show that constructivism can be reduced to the traditional Mathematics. (shrink)

The purpose of this research is to identify the extent of the efficiency of the internal control environment in the Palestinian higher educational institutions in Gaza Strip from the perspective of employees in the Palestinian universities in Gaza Strip, where researchers used in the study five universities. The researchers adopted in their study the descriptive and analytical approach. The research community consists of administrative employees and academic employees with administrative duties. Senior management or the University Council was excluded. The study (...) population compromises of (392) employees. A stratified random sample was chosen and (197) questionnaires were distributed. (160) questionnaires were received back with a return rate of (81.2%).The researchers used a questionnaire to collect that which then was analyzed using (SPSS) to get the results. The research found the following results: the absence of a fundamental difference between the responses of males and females. The lack of significant difference between the responses of the respondents attributed to the variable age. The lack of significant difference between the responses of the respondents attributed to the variable of years of service. And the existence of a fundamental difference between the responses of the respondents attributed to the university variable. The existence of a fundamental difference between the responses of the respondents attributed to the Qualification variable. The existence of a fundamental difference between the responses of the respondents attributed to the administrative level variable. The research found a group of recommendations including: the need to raise awareness of censorship as the basis for the protection of employees in all administrative levels from making mistake.Updating the systems and instructions of control periodically and parallel with the scientific progress and technology.Benefit from regional and international experiences in the application of internal control standards which commensurate with the administrative system of the institution. (shrink)

In both ethics and epistemology an important question is whether justification is a fully internal or a partly external matter. In view of analogies between relevant considerations in each area, I recommend distinguishing, as basic and independent subjects of normative status, (i) people and (ii) what they do. Evaluations of subjects, on one hand, and of their beliefs and actions, on the other, are less intimately related than is presupposed. This helps resolve internalism/externalism controversies in both domains. An important related (...) advantage of the distinction is its effect on our understanding of normative luck, both moral and epistemic. (shrink)

In this paper, we discern different types of possible relations. We focus on the distinction between internal and external relations and their various possible sub-types. In the first section, we present what is nowadays more or less the standard distinction between internal and external relations. In the second section, we make two contributions to the literature of internal relations: a new taxonomy of internal relations and a novel distinction between formal and material ontological relations. In the third section, we discuss (...) three distinctions among external relations, in particular the distinction between relata-specific and relata-unspecific relations. We argue that relata-specific external relations are a promising but incomplete solution to the vexed problem of Bradley’s relation regress. (shrink)

Internalism and externalism disagree about whether agents who are internally the same can differ in their mental states. But what is it for two agents to be internally the same? Standard formulations take agents to be internally the same in virtue of some metaphysical fact, for example, that they share intrinsic physical properties. Our aim in this chapter is to argue that such formulations should be rejected. We provide the outlines of an alternative formulation on which agents are internally the (...) same in virtue of facts about their epistemic capacities. The resulting formulation is one on which internalism and externalism are views about the extent to which an agent’s mental states can vary independently of the capacity for introspective discrimination. We suggest that this epistemic formulation of internalism and externalism picks out a substantive disagreement in philosophical theorizing about the nature of the mind. (shrink)

Background: In response to the pandemic caused by COVID-19, World Health Organization (WHO), together with International Severe Acute Respiratory and Emerging Infection Consortium (ISARIC), developed research protocols facilitating global collaboration and accelerating the understanding of the disease, to identify the potential symptoms and persistent sequelae in infected individuals, which can be used in different areas of health, that is, in primary care, at a hospital or outpatient level, both public and private. Objective: To describe the International Severe Acute (...) Respiratory and Emerging Infection Consortium (ISARIC) protocol as a new global collaborative platform for global clinical trials targeting post-COVID-19 patients. Methods: The standardized forms were developed from the COVID-19 Clinical Characterization Protocol (PCC) by the ISARIC/WHO working group composed of specialist researchers with experience in clinical research in different areas of medicine and public health, especially outbreaks and infectious diseases. Conclusion: It is expected that the creation of a database composed of different populations from all over the world will help in the characterization of risk factors, in the best form of clinical intervention and in the best prevention strategies for physical, neurological and psychosocial sequelae in the medium and long term in post-COVID-19 patients. (shrink)

According to standard trope nominalism, there are simple tropes that do not have parts or multiply distinct aspects. Douglas Ehring’s reductio ad absurdum against this standard view concludes that there are no simple tropes. In this paper, we provide a response to Ehring defending the standard view. Ehring’s argument may be refuted by (1) distinguishing the ontological form of tropes from their contribution to the ontological content of the world, and (2) construing tropes as having primitive identity. At the same (...) time, standard trope nominalism is elaborated on by distinguishing between ontological form and content, for which there are also independent reasons. (shrink)

Background If trials of therapeutic interventions are to serve society's interests, they must be of high methodological quality and must satisfy moral commitments to human subjects. The authors set out to develop a clinical - trials compendium in which standards for the ethical treatment of human subjects are integrated with standards for research methods. Methods The authors rank-ordered the world's nations and chose the 31 with >700 active trials as of 24 July 2008. Governmental and other authoritative entities (...) of the 31 countries were searched, and 1004 English-language documents containing ethical and/or methodological standards for clinical trials were identified. The authors extracted standards from 144 of those: 50 designated as ‘core’, 39 addressing trials of invasive procedures and a 5% sample of the remainder. As the integrating framework for the standards we developed a coherent taxonomy encompassing all elements of a trial's stages. Findings Review of the 144 documents yielded nearly 15 000 discrete standards. After duplicates were removed, 5903 substantive standards remained, distributed in the taxonomy as follows: initiation, 1401 standards, 8 divisions; design, 1869 standards, 16 divisions; conduct, 1473 standards, 8 divisions; analysing and reporting results, 997 standards, four divisions; and post-trial standards, 168 standards, 5 divisions. Conclusions The overwhelming number of source documents and standards uncovered in this study was not anticipated beforehand and confirms the extraordinary complexity of the clinical trials enterprise. This taxonomy of multinational ethical and methodological standards may help trialists and overseers improve the quality of clinical trials, particularly given the globalisation of clinical research. (shrink)

The fourth amendment to the German Medicinal Products Act (Arzneimittelgesetz) states that nontherapeutic research in incompetent populations is permissible under the condition that potential research participants expressly declare their wish to participate in scientific research in an advance research directive. This article explores the implementation of advance research directives in Germany against the background of the international legal and ethical framework for biomedical research. In particular, it addresses a practical problem that arises from the disclosure requirement for advance research (...) directives. We show that, if the disclosure standard for advance research directives is set at a token level, nontherapeutic research in incompetent populations becomes practically impossible. To resolve this issue, we suggest the disclosure standard be set at a type level. (shrink)

The paper deals with the topical issue of studying cyclic patterns in the economy and their practical application for the forecasts on the development of financial markets. The work aims to establish the features of the seasonal-cyclic patterns "The January barometer" and "The first five days of January" in the international financial markets in current conditions and to develop recommendations for the practical application of these patterns in the investment activities. The US stock market as an integral part of (...) the World financial market was chosen as a basis for research. The research was conducted by statistical processing of data on the values of the broad market index Standard & Poor's-500 for the period from 1950 to 2019. The study showed that the formation of forecasts about the annual growth or decline of the stock market index using the seasonal-cyclic patterns "The January barometer" and "The first five days of January" can show a high result in cases where the growth of the Standard & Poor's-500 index by the results of both the first five days of January and the results of the entire month of January of this year is a positive value. Otherwise, forecasting based on these instruments is not advisable. The best results (the forecast efficiency was 93.3%) were achieved with the joint application of both cyclic patterns. The practical application of the research results makes it possible to improve the efficiency of investment activities in international financial markets. (shrink)

At this juncture, the relevance of the human right to science is undeniable. The right, for a long time, has been a subject matter of deliberation under Article 15 of the International Covenant on Economic, Social and Cultural Rights, 1966 (ICESCR). Most of these deliberations emphasised the need for a concise meaning and scope of the right to science. In the year 2020, the Committee on Economic, Social and Cultural Rights (CESCR) under the ICESCR made two interventions with the (...) objective of defining, advancing and mainstreaming the right to science. The two interventions include General Comment No. 25 on Science and Economic, Social and Cultural Rights, and the Statement on the Coronavirus Disease (COVID-19) Pandemic and Economic, Social and Cultural Rights. This paper concerns the above mentioned statements of the CESCR, in particular, the interpretations and standards being advanced by the Committee. (shrink)

The standard of proof applied in civil trials is the preponderance of evidence, often said to be met when a proposition is shown to be more than 50% likely to be true. A number of theorists have argued that this 50%+ standard is too weak – there are circumstances in which a court should find that the defendant is not liable, even though the evidence presented makes it more than 50% likely that the plaintiff’s claim is true. In this paper, (...) I will recapitulate the familiar arguments for this thesis, before defending a more radical one: The 50%+ standard is also too strong – there are circumstances in which a court should find that a defendant is liable, even though the evidence presented makes it less than 50% likely that the plaintiff’s claim is true. I will argue that the latter thesis follows naturally from the former once we accept that the parties in a civil trial are to be treated equally. I will conclude by sketching an alternative interpretation of the civil standard of proof. (shrink)

Human rights treaties are often attached and complemented with Optional Protocols. The Optional protocol instruments are adopted after careful deliberation between different stakeholders including member states to human rights treaties. -/- The present document on Introduction to the International Covenant on Economic Social and Cultural Rights- Optional Protocol [OP-ICESCR] is an addition to the on-going work on the Human Rights Framework on ESC Rights. It covers basic information on the objectives of the OP and the key provisions dealing with (...) the redressal mechanisms and processes. Much emphasis is given to highlighting the expansion of the normative framework through the works of the Committee under the ICESCR. The document highlights a few of the important standards developed, interpreted and applied by the Committee in its dealing with member states. The document also mentions a few areas that need further study and analysis in order to understand the impact of the OP-ICESCR mechanisms within domestic jurisdictions, particularly of the member states. (shrink)

The study aimed to study the reality of applying standards of administrative excellence in major hospitals in the southern governorates of Palestine. The research was applied to all employees working in hospitals: (Al-Shifa Medical Complex, the Indonesian Hospital, and the European Gaza Hospital). The study sample consisted of (320) employees, as the researchers prepared A questionnaire to achieve the purpose of the study on the reality of administrative excellence (leading change, applying continuous improvement strategy, achieving efficiency, orienting customers (beneficiaries), (...) and spreading organizational culture. The most important findings of the researchers were the multiplicity of approaches used to achieve administrative excellence, such as the European model of excellence, the American model of excellence, and the Japanese model of excellence. Administrative excellence based on human resources. The study recommended taking advantage of different experiences in leading change, developing policies that support orientation towards beneficiaries, and establishing an organizational culture that supports administrative excellence, and that organizational culture shows interest in social and national responsibility because of its impact on the behavior of employees in general. (shrink)

The rapid proliferation of artificial intelligence (AI) technologies has ushered in a new era of opportunities and challenges, prompting nations to grapple with the concept of AI sovereignty. This article delves into the definition and implications of AI sovereignty, drawing parallels to the well-established notion of cyber sovereignty. By exploring the connotations of AI sovereignty, including control over AI development, data sovereignty, economic impacts, national security considerations, and ethical and cultural dimensions, the article provides a comprehensive understanding of this emerging (...) paradigm. The potential controversies surrounding AI sovereignty, such as the tension between national interests and global cooperation, technological protectionism, human rights and privacy issues, and the risk of exacerbating global inequalities, are critically examined. To navigate these complexities and facilitate responsible AI governance, the article proposes a multifaceted international governance framework. Key recommendations include fostering multilateral cooperation and standards-setting, implementing transparency and accountability measures, establishing ethical guidelines and human rights protections, developing mechanisms for technology transfer and capacity building, and instituting robust dispute resolution and enforcement protocols. Ultimately, this article underscores the need for a balanced and collaborative approach to AI governance that aligns technological advancement with ethical integrity and global solidarity. (shrink)

China’s rise to global power status is set to be amongst the primary shapers of politics and life more broadly in the 21st century. Yet despite its immense significance, political philosophers have been surprisingly quiet on the normative implications of China’s rise. This, I will argue, is a mistake. Not only does China’s rise generate interesting normative questions in its own right; it also upends some basic assumptions that many of us have hitherto adopted in our thinking about international (...) distributive justice. In the philosophical literature, the international order is often characterised by two sorts of states – developed and developing – with the former owing demanding duties and the latter having expansive permissions to further their own development. China’s status as both a genuine superpower and a middle-income country facing significant development challenges calls into question the continued functionality of such simplifying assumptions. Against the backdrop of China’s rise – and, to a lesser extent, that of other large emerging economies – this paper develops a more fine-grained account of how to conceive of states’ differential levels of advantage, distinguishing between states that are incapable, precariously capable, and robustly capable of realizing a minimally decent standard of domestic justice. This account reaffirms the assignment of the most onerous international duties to developed states, but also assigns duties and claims to developing states in a scalar fashion, with the upshot that better-off developing states in particular bear positive duties of international justice, owed to least-developed countries (LDCs). (shrink)

The electronic and muonic hydrogen energy levels are calculated very accurately [1] in Quantum Electrodynamics (QED) by coupling the Dirac Equation four vector (c ,mc2) current covariantly with the external electromagnetic (EM) field four vector in QED’s Interactive Representation (IR). The c -Non Exclusion Principle(c -NEP) states that, if one accepts c as the electron/muon velocity operator because of the very accurate hydrogen energy levels calculated, the one must also accept the resulting electron/muon internal spatial and time coordinate operators (ISaTCO) (...) derived directly from c without any assumptions. This paper does not change any of the accurate QED calculations of hydrogen’s energy levels, given the simplistic model of the proton used in these calculations [1]. The Proton Radius Puzzle [2, 3] may indicate that new physics is necessary beyond the Standard Model (SM), and this paper describes the bizarre, and very different, situation when the electron and muon are located “inside” the spatially extended proton with their Centers of Charge (CoCs) orbiting the proton at the speed of light in S energy states. The electron/muon center of charge (CoC) is a structureless point that vibrates rapidly in its inseparable, non-random vacuum whose geometry and time structure are defined by the electron/muon ISaTCO discrete geometry. The electron/muon self mass becomes finite in a natural way due to the ISaTCOs cutting off high virtual photon energies in the photon propagator. The Dirac-Maxwell-Wilson (DMW) Equations are derived from the ISaTCO for the EM fields of an electron/muon, and the electron/muon “look” like point particles in far field scattering experiments in the same way the electric field from a sphere with evenly distributed charge “e” “looks” like a point with the same charge in the far field (Gauss Law). The electron’s/muon’s three fluctuating CoC internal spatial coordinate operators have eight possible eigenvalues [4, 5, 6] that fall on a spherical shell centered on the electron’s CoM with radius in the rest frame. The electron/muon internal time operator is discrete, describes the rapid virtual electron/positron pair production and annihilation. The ISaTCO together create a current that produce spin and magnetic moment operators, and the electron and muon no longer have “intrinsic” properties since the ISaTCO kinematics define spin and magnetic moment properties. (shrink)

Can we ever justly critique the norms and practices of another culture? When activists or policy-makers decide that one culture’s traditional practice is harmful and needs to be eradicated, does it matter whether they are members of that culture? Given the history of imperialism, many argue that any critique of another culture’s practices must be internal. Others argue that we can appeal to a universal standard of human wellbeing to determine whether or not a particular practice is legitimate or whether (...) it should be eradicated. In this paper, I use the FGC eradication campaigns of the 1980s to show that the internal/external divide is complicated by the interconnectedness of these debates on the international level. As the line blurs between internal and external criticism and interventions, new questions emerge about the representativeness of global institutions. (shrink)

The chapter outlines an abstract theoretical framework that is currently (re-)emerging in the course of a theoretical convergence of several disciplines. In the first section, the fundamental problem of perception theory is formulated, namely, the generation, by the perceptual system, of meaningful categories from physicogeometric energy patterns. In the second section, it deals with basic intuitions and assumptions underlying what can be regarded as the current Standard Model of Perceptual Psychology and points out why this model is profoundly inadequate for (...) dealing with the fundamental problem of perception theory. In the third section, it discusses a level of analysis that promises to be fruitful for dealing, in conformity with established procedures of the natural sciences, with the problem of perceptual “meaning” and the problem of what constitutes a “perceptual object.” In the fourth section, it outlines a theoretical perspective on basic principles of the perceptual system which centers on the notions of complex data types and conceptual forms, and draws an entirely different theoretical picture of the role of the sensory input than traditional accounts. The final section focusses on the issue of material qualities and discusses, within the general theoretical framework outlined, some observations and results on the perception of certain material properties, namely, lustrous and glassy appearances. (shrink)

In recent decades, plural logic has established itself as a well-respected member of the extensions of first-order classical logic. In the present paper, I draw attention to the fact that among the examples that are commonly given in order to motivate the need for this new logical system, there are some in which the elements of the plurality in question are internally singularized (e.g. ‘Whitehead and Russell wrote Principia Mathematica’), while in others they are not (e.g. ‘Some philosophers wrote Principia (...) Mathematica’). Then, building on previous work, I point to a subsystem of plural logic in which inferences concerning examples of the first type can be adequately dealt with. I notice that such a subsystem (here called ‘discrete plural logic’) is in reality a mere variant of first-order logic as standardly formulated, and highlight the fact that it is axiomatizable while full plural logic is not. Finally, I urge that greater attention be paid to discrete plural logic and that discrete plurals are not used in order to motivate the introduction of full-fledged plural logic—or, at least, not without remarking that they can also be adequately dealt with in a considerably simpler system. (shrink)

The traditional metaethical distinction between cognitivist absolutism,on the one hand, and speaker relativism or noncognitivism, on the other,seemed both clear and important. On the former view, moral judgmentswould be true or false independently on whose judgments they were, andmoral disagreement might be settled by the facts. Not so on the latter views. But noncognitivists and relativists, following what Simon Blackburn has called a “quasi-realist” strategy, have come a long way inmaking sense of talk about truth of moral judgments and itsindependence (...) of moral judges and their attitudes or standards. Thesuccess of this strategy would undermine the traditional way of understanding the distinction, and it is not obvious how it can be reformulated. In this paper, I outline the difficulty posed by quasi-realism, raise problems for some prior attempts to overcome it, and present my own suggestion, focusing on correctness conditions that are internal to the act of moral judgment. (shrink)

Many economists have argued convincingly that automated systems employing present-day artificial intelligence have already caused massive technological displacement, which has led to stagnant real wages, fewer middle- income jobs, and increased economic inequality in developed countries like Canada and the United States. To address this problem various individuals have proposed measures to increase workers’ living standards, including the adoption of a universal basic income, increased public investment in education, increased minimum wages, increased worker control of firms, and investment in (...) a Green New Deal that will provide substantial employment in transitioning to green energy, buildings, and agriculture. In this paper I argue that both left-wing and right-wing positions in political philosophy, such as John Rawls’s Justice as Fairness and Robert Nozick’s Entitlement Theory, are committed to the conclusion that we should take political action to counteract the effects of technological displacement by undertaking such measures to increase workers’ living standards. (shrink)

The International Severe Acute Respiratory and Emerging Infection Consortium (ISARIC) COVID-19 dataset is one of the largest international databases of prospectively collected clinical data on people hospitalized with COVID-19. This dataset was compiled during the COVID-19 pandemic by a network of hospitals that collect data using the ISARIC-World Health Organization Clinical Characterization Protocol and data tools. The database includes data from more than 705,000 patients, collected in more than 60 countries and 1,500 centres worldwide. Patient data are available (...) from acute hospital admissions with COVID-19 and outpatient follow-ups. The data include signs and symptoms, pre-existing comorbidities, vital signs, chronic and acute treatments, complications, dates of hospitalization and discharge, mortality, viral strains, vaccination status, and other data. Here, we present the dataset characteristics, explain its architecture and how to gain access, and provide tools to facilitate its use. (shrink)

Duties constitute an integral part of the constitutional scheme of values. The nature and influence of duties is of great interest to practitioners and scholars. The literature on the subject is primarily concerned with the exactness of duties as operational values within constitutions. In general, Bauer and Bolsinger attribute three functions to constitutional values. Namely, they regulate by directing human action at the desired target, enabling legitimation and justification of actions, and simplifying decision-making. While debating whether duties have a functional (...) quality, several questions gain prime importance. To name a few- do constitutional duties enable positive action? Is there a universal binding framework on duties? How are duties related to other constitutional values within constitutions? Are duties within constitutions interpreted in light of international standards? Are there unenumerated or un-written duties? etc. (shrink)

Purpose: To develop proposals on the directions of institutional support for the processes of creativity of the Ukrainian economy. Design/methodology/approach: The analysis of trends in the creativity of the Ukrainian economy is carried out and proposals are developed for conceptualizing institutional support for these processes. The authors set out to develop proposals for institutional support for creativity processes and offer recommendations for systematic updating of Ukrainian legislation in the areas of state regulation of high-tech business. The information base was the (...) information materials of the State Statistics Service of Ukraine, Ministry of Economic Development and Trade of Ukraine, the statistical databases of the European Commission, OECD and World Bank for the period 2014–2020. The research methodology is based on scientific tools that include comparative analysis and economic and mathematical modeling. Findings: Building a national program of public investment in creative development will allow us to systematically approach the issue of institutional support for technological breakthroughs. Research limitations/implications: Recommendations on the development and improvement of legislative instruments of deregulatory policy, harmonization with European standards are substantiated. Directions of systematic updating of legislation on guaranteeing foreign investment of creative projects and targeted investment of joint research projects of academic science and creative organizations are proposed. The implementation will allow a systematic approach to the issue of institutional support for the technological breakthrough of Ukraine. Originality/value: There is a need to step up institutional activities in the field of organizing research centers, introduce targeted investment in the academic science and research activity of creative organizations. (shrink)

The computer science (CS) graduated students suffered from documenting their projects and specially from coordinating it. In addition, students’ supervisors faced difficulties with guiding their students to an efficient process of documenting. In this paper, we will offer a suggestion as a solution to the mentioned problems; that is an application to make the process of documenting computer science (CS) student graduation project easy and time-cost efficient. This solution will decrease the possibility of human mistakes and reduce the effort of (...) documenting process. (shrink)

The study aimed to identify the level of promotion of entrepreneurship in the technical colleges in Palestine. The analytical descriptive method was used in the study. A questionnaire of 41 items was randomly distributed to the technical colleges in the Gaza Strip. The random sample consisted of (275) employees from the mentioned colleges, and the response rate were (74.5%). The results of the study showed that the technical colleges achieved a high level of promotion of entrepreneurship with a relative weight (...) of 73.45%. The results of the study showed that there is a high level of promotion of entrepreneurship (risk, preparedness, proactive competition, innovation orientation) in the technical colleges in Gaza Strip. The field of competition came in first place with a relative weight of 76.65%. In the second place came the field (the trend towards innovation) and relative weight (74.96%). In the third place came the field of pre-emptive preparedness with a relative weight of 74.07%. In the fourth and last place came the field of risk and a relative weight of 68.39%. The results confirmed that there are statistically significant differences in the promotion of entrepreneurship in the technical colleges in Gaza Strip due to the college variable in favor of UCAS. The results confirmed that there is no statistically significant relationship in the promotion of entrepreneurship in technical colleges in Gaza Strip due to the variable level of employment. The researchers suggest a set of recommendations, the most important of which is to draw the attention of the technical colleges to the importance of promoting entrepreneurship, because of their role in reducing the problem of unemployment, the importance of linking technical education and promoting entrepreneurship to the Palestinian society in general and Gaza Strip in particular. The importance of urging decision-makers in technical colleges to promote interest in leadership and to put their own courses in all technical education programs in these colleges, as well as enhancing the technical, technological and technical capabilities of technical education and keeping pace with the latest international standards by providing the necessary material resources. There is a need to urge researchers to conduct further studies of the future which deal with the same variables of the current study in the field of entrepreneurship and applied to other sectors. (shrink)

Choice Based Credit System (CBCS) is a modern curriculum system of higher education in India which was first introduced by the Academic and Administrative Reforms committee of University Grant Commission (UGC) in 2008 headed by Prof. A. Gnanam. It is a system that promises to bring in holistic development of an individual by providing flexible and multi-disciplinary learning experience. The CBCS provides a cafeteria type approach in which the students can take courses of their choice, learn at their own pace, (...) undergo additional courses and acquire more than the required credits, and adopt an interdisciplinary approach to learning. The courses shall be evaluated on the grading system, which is considered to be better than the conventional marks system. To make the present curriculum uniform, international standard and more developed UGC implement the Choice Based Credit System at higher education level. There are different Universities in the country that have adopted this system through modifying up to 30% of core papers’ syllabus under the proposed UGC curriculum. The major objectives of the study were to explore the nature of the present CBCS curriculum of Zoology and measure the perception level of the students on the present CBCS curriculum of Zoology of Vidyasagar University. The major Findings of the study were suggested that the Vidyasagar University followed the UGC recommended curriculum pattern for framing the CBCS curriculum of Zoology and it has also been found that there was no significant difference in the male and female students’’ perception about CBCS curriculum of zoology at undergraduate level in Vidyasagar University. -/- . (shrink)

In this paper, I contest increasingly common "realist" interpretations of Hegel's theory of "the concept" (der Begriff), offering instead a "isomorphic" conception of the relation of concepts and the world. The isomorphism recommended, however, is metaphysically deflationary, for I show how Hegel's conception of conceptual form creates a conceptually internal standard for the adequacy of concepts. No "sideways-on" theory of the concept-world relationship is envisioned. This standard of conceptual adequacy is also "graduated" in that it allows for a lack of (...) fit between concept and world. The possibility for a "maximally isomorphic" fit between concept and world obtains through the teleological realization of concepts, which marks especially the "artificial" world of human culture (law, art, religion, etc.). Some of the most seemingly exaggerated claims Hegel makes about the concept, I contend, can be understood when we consider the significance Hegel ascribes to human making, which is provided for in his conceptual theory. But my framework provides an interpretive key for the way Hegel sees concepts imperfectly realized in the natural world as well. (shrink)