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In response to the practical demands for data sharing and exchange in the field of rack railway systems engineering, as well as to address the gaps in the rack railway domain within the framework of the IFC4 standard, we extend and define the rack railway domain through entity extension and custom attribute sets. By utilizing the ongoing construction of the Dujiangyan to Mount Siguniang Railway as a case study, we validate the utility of this IFC extension and modeling approach. Leveraging IfcOpenShell, we incorporate the extended data content into the generated IFC file. We present a process for extension tailored to the characteristics of rack railway engineering. This study aims to provide broader information support for the digital construction of track structures in the design phase of rack railway engineering and to facilitate more efficient data exchange and sharing. [ABSTRACT FROM AUTHOR]

Abstract In response to the practical demands for data sharing and exchange in the field of rack railway systems engineering, as well as to address the gaps in the rack railway domain within the framework of the IFC4 standard, we extend and define the rack railway domain through entity extension and custom attribute sets. By utilizing the ongoing construction of the Dujiangyan to Mount Siguniang Railway as a case study, we validate the utility of this IFC extension and modeling approach. Leveraging IfcOpenShell, we incorporate the extended data content into the generated IFC file. We present a process for extension tailored to the characteristics of rack railway engineering. This study aims to provide broader information support for the digital construction of track structures in the design phase of rack railway engineering and to facilitate more efficient data exchange and sharing.

The article examines the peculiarities and content of tax legal relations in the conditions of digitalization based on the current legislation. The object of research is a set of legal relations in the field of taxation that arise and develop in the conditions of digitalization. The subject is the principles and norms of tax law in the unified system of forms of European law implemented in the context of European integration. The methodological basis is represented by general scientific methods of knowledge and private scientific methods of knowledge - historical, statistical, structural-functional, comparative-legal, formal-legal. It is indicated that the increased influence of digital technologies on modern tax legal relations requires the scientific and professional community to carry out detailed research and revision of the entire complex of transformation of tax legal relations, as well as the development of the most effective models of relevant legal relations and guarantees of ensuring the rights of taxpayers in the digital reality. There are no unified approaches to assessing the legal consequences and content of the transformation of tax relations in the context of the development of digital technologies. It is noted that the introduction of digital technologies in the field of tax legal relations has led to the fact that the existing guarantees of ensuring the rights of taxpayers, established in the legislation on taxes and fees, as well as developed in the course of individual regulation of legal relations in the field of taxation, are insufficient to comply with European legal standards regarding the effectiveness and efficiency of restoration of violated rights. The implementation of digital technologies in the process of interaction between the state and society in the field of taxation involves not only the simplification of the corresponding interaction, but also the development of qualitatively new models of digital interaction based on the analysis of the existing legal regulation. The transforming effect of digitalization on tax legal relations is based on the communicative potential of digital technologies, the possibility of effective functioning of big data systems, simplified interaction of participants in tax legal relations, the possibility of automating operations in law enforcement and analytical activities of tax authorities. [ABSTRACT FROM AUTHOR]

The decisions of the Constitutional Court of Bosnia and Herzegovina have significantly influenced the changes in the constitutional organization of the authorities and entities of Bosnia and Herzegovina (B&H). In the decisionmaking processes, the Court judges held diametrically opposed views, and the explanations of the Court's majority decisions were disputed in terms of both theoretical and legal aspects of the matter at issue. By passing the decision on the "constituent power of the people" on the entire territory of Bosnia and Herzegovina, the Constitutional Court of Bosnia and Herzegovina influenced significant changes in the constitutional organization of the authorities in the two B&H entities: Republika Srpska and the Federation of Bosnia and Herzegovina. The manner in which this decision was implemented is contrary to the provisions of the Constitutions of these two entities and the provisions of the Constitution of B&H. In effect, the amendments were imposed by the decision of the High Representative for Bosnia and Herzegovina. The High Representative acted as a constitutional and legislative authority, enacting laws which, against the will of the entities, established new competences and new institutions of Bosnia and Herzegovina and, thus, revised the Constitution of Bosnia and Herzegovina. By accepting the competence to assess the constitutionality of the laws passed by the High Representative for Bosnia and Herzegovina (both two decades ago and today), the Constitutional Court decided that they were in accordance with the Constitution of Bosnia and Herzegovina, thus giving legality to the activities of the High Representative and the new institutions of Bosnia and Herzegovina which do not exist in the Constitution of Bosnia and Herzegovina. The decision of the Constitutional Court of B&H influenced the change in the organization of the governing powers in Bosnia and Herzegovina. Therefore, the author concludes that the Constitutional Court of Bosnia and Herzegovina has not fulfilled its role as protector of the Constitution and organization of the authorities of Bosnia and Herzegovina and the two entities.

Copyright of Zbornik Radova Pravnog Fakulteta u Nisu is the property of Law Faculty in Nis and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The Karbi are an indigenous community who mainly live in Assam, a state in North-Eastern India. The territory they inhabit includes dense forest, hardly accessible to humans that is said to be populated by different non-human and humanlike entities, such as deities, spirits, and a humanoid figure named Kenglong-po. According to Karbi folk narratives, the Kenglong-po is a jointless entity who used to be a Karbi child or man but was abandoned in the jungle and survived there. The narratives regarding the Kenglong-po are today confined to elders and are vanishing from Karbi folklore due to the disappearance of the dense forest environment. The present work outlines the perception and transformation of the forest environment within the Karbi community through analysis of the Kenglong-po and other entities that are said to inhabit the territory of this indigenous group. [ABSTRACT FROM AUTHOR]

Knowledge graph completion (KGC) has attracted significant research interest in applying knowledge graphs (KGs). Previously, many works have been proposed to solve the KGC problem, such as a series of translational and semantic matching models. However, most previous methods suffer from two limitations. First, current models only consider the single form of relations, thus failing to simultaneously capture the semantics of multiple relations (direct, multi-hop and rule-based). Second, the data-sparse problem of knowledge graphs would make part of relations challenging to embed. This paper proposes a novel translational knowledge graph completion model named multiple relation embedding (MRE) to address the above limitations. We attempt to embed multiple relations to provide more semantic information for representing KGs. To be more specific, we first leverage PTransE and AMIE+ to extract multi-hop and rule-based relations. Then, we propose two specific encoders to encode extracted relations and capture semantic information of multiple relations. We note that our proposed encoders can achieve interactions between relations and connected entities in relation encoding, which is rarely considered in existing methods. Next, we define three energy functions to model KGs based on the translational assumption. At last, a joint training method is adopted to perform KGC. Experimental results illustrate that MRE outperforms other baselines on KGC, demonstrating the effectiveness of embedding multiple relations for advancing knowledge graph completion.

Genre approaches to teaching have long been applied to improve students’ skills, and their effect has usually been assessed by looking into students’ productions. In this work, we examine students’ perceptions of the implementation of a genre-based writing course that incorporated tasks developed by the Reading to Learn Pedagogy (R2LP) (Rose & Martin, 2008) for the teaching of Scientific Research Articles (SRA) in an EFL context. A scientific writing course in English was offered for 8 weeks on a weekly basis to researchers and Ph.D. students in Argentina. They were asked to answer surveys after every class and once the course finished. Surveys were analysed considering ATTITUDE of the System of Appraisal (Martin & White, 2005), polarity and the entities evaluated. Joint writing and Detailed reading were entities frequently evaluated positively, mainly in terms of usefulness. Negatively appraised entities include contents and exercises, which were perceived as “difficult”. Our evidence suggests that the teaching of SRA writing to researchers through the R2LP in an EFL context is effective. More precisely, teacher-guided activities which were jointly carried out with students were found to be the most useful, making them suitable for a highly specialised audience like the one that participated in this study.

The issue of awarding academic degrees and titles has been regulated by law in Poland since 1920 and has evolved significantly over the course of the century. The promotion procedure, the effect of which is the award of the degree of habilitated doctor, is conducted at individual stages of the first-instance procedure by the Council of Scientific Excellence and the habilitation entity. It is worth bearing in mind that the purpose of this procedure is to issue a decision of great social importance, not only for the person concerned, but also for the scientific community, and even more broadly, for everyone who, as a university student, would like to formally put their knowledge to use. This publication introduces the role of the Scientific Excellence Council, the habilitation entity and the habilitation committee in this procedure. Within this framework, the entire procedure for awarding the degree of habilitated doctor (dr hab.) falls within the remit of the habilitation entity. On the other hand, the tasks of the Scientific Excellence Council include only taking certain actions in the procedure for awarding the habilitation degree. This is because the application for the initiation of the procedure is submitted to this Council, which, having formally assessed it, transfers the application to the habilitation entity. The Council’s participation in the procedure at the stage of the first-instance procedure ends with it appointing part of the habilitation committee. The essential role of the Council may be revealed only after the end of the procedure. It is the Council that hears the case in secondary proceedings, should an appeal be lodged. If a postdoctoral researcher exercises their right to lodge an appeal to the Council of Scientific Excellence through the postdoctoral entity, this opens up the possibility of exercising a very important right, namely remonstration, which consists in making the self-verification of the decision issued by it pursuant to Art. 132 of the Code. [ABSTRACT FROM AUTHOR]

To improve the cooperation ability of emergency entities, in this research, the emergency activities model, skill contribution degree, entity-relationship strength, activity continuity, and emergency entity cooperation degree were defined. Emergency entity cooperation degree and emergency activity continuity table were constructed with emergency cases, emergency plans, and emergency drill plans, and factors were further excavated which affected them. In this paper, we focus on the factors which affect the cooperation ability of emergency entities, the relationship between the emergency cooperation ability and the number of cooperation, entity-relationship intensity, emergency activity frequency, and skill contribution of fire entities and medical entities were obtained. These data results are of great significance to decision-makers in formulating emergency rescue and emergency plans. [ABSTRACT FROM AUTHOR]

Este artículo explora los modos en que Salón de belleza (1999), de Mario Bellatin, propone una suspensión de las reglas de género. Mediante una lectura enfocada en la alteración del binario heteronormativo, se propone que el texto está narrado por una persona trans que oscila y desestabiliza las identidades de género, demostrando también que el travestismo opera como otro modo de imaginar el mundo. Pasando por la argumentación sobre lo trans* de Jack Halberstam y una teoría travesti-trans de Marlene Wayar, el artículo culmina al apostar a imaginar otro mundo de posibles, ahí donde lo trans y lo travesti movilizan y reconfiguran las esferas de lo social.

The purpose of the article is to analyze the reasons, principles and configurations of interaction between banks and insurance companies in order to ensure their sustainable development in the face of escalating global challenges; and to suggest practical guidance for the further development of cooperation between banks and insurance companies in Ukraine. Factors that hinder this interaction and factors that stimulate it are analyzed, including the customers’ growing need in comprehensive services both in banks and insurance companies; banks' understanding of the necessity to provide comprehensive insurance protection, development and active implementation of new products in the new sphere etc. The preconditions, principles, forms and types of interaction between banks and insurance companies, in particular, mutual investment in capital, customer relations, partnerships, integration, etc. are studied, the peculiarities of the relationship between banks and insurance companies at different levels of integration are analyzed. The ways to intensify and modernize interaction between banks and insurance companies in Ukraine in the face of the escalating global challenges are defined. The analysis of diagnostic indices of banks and insurance companies shows that the financial indicators of banks are not strongly affected by the presence of an insurance company, and as for insurance companies, the presence of banks as a part of financial conglomerates allows such companies to increase the volume of insurance contracts and receive gross insurance premiums. Prospects for further research in this area can be the following: to carry out correlation and regression analysis of the relations between the financial performance of banks subject to the presence of an insurance company in the financial conglomerate, on the one hand, and the financial performance of insurers subject to their interaction with a banking institution, on the other; to analyze the formation of an organizational mechanism in banks and insurance companies; to analyze the ways of improving the system of state supervision over the relations and cooperation between the abovementioned entities.

The paper analyses the architecture of the national economic intelligence system of the French Republic, evaluating its degree of compliance in relation with a set of 12 specific characteristics for an efficient economic intelligence system. The analysis is made using the CODV tool of Six-Sigma. The study validates to what extent France's national security strategy sets out directions to strengthen economic security. At the same time, the article analyses if the architecture of the national economic intelligence system facilitates efforts correlation within the intelligence community and whether the cooperation between the national economic intelligence system's entities categories can be realised. Subsequently, it is analysed whether the economic intelligence system is an integrated component of the national intelligence system, whether it allows all sources analysis and whether it facilitates the use of new technologies through intelligence cycle stages. Following the above steps, it is finally determined with what efficiency the France's economic intelligence system can provide support information needed to increase the competitiveness of the national economy. Thus, analysing areas in which the French economic intelligence system performs, were identified some good practices that can be the basis for proposals to increase the efficiency of the national economic intelligence system. [ABSTRACT FROM AUTHOR]

The collective head of state is one of the hallmarks of the unity of government. Still, on examples of its division, the dominance of the head of state within the executive indicates significant influence or predominance of elements of the presidential system. The atypical nature and complexity of BiH's structure is reflected in the position of its presidency as the collective head of state. Although the nature of this country, with its mix of federal, confederate and consociational democracy elements, cannot be classified under classical theoretical models, with the analysis of certain provisions of the BiH Constitution and their systematic interpretation, we can draw certain conclusions regarding the organization of power and the position of the head of state in it. However, the legal system in this country has been developing unconstitutionally outside of the Constitutional framework for a long time, which has particularly been reflected on the functioning of the authorities at the BiH level, with tendencies that do not follow the basic constitutional concept of the collective head of state. In this work the constitutional provisions on the position of the Presidency of BiH, its composition, election and competencies, and therefore conclusions were drawn about the concept of organization of government at the level of this state, its realization and deformities.

El objetivo del estudio es interpretar desde la racionalidad aimara, cómo los procesos de educación intercultural bilingüe (EIB) desarrollados en las escuelas rurales de la zona aimara de Puno-Perú, generan como resultado después de cuarenta años, el fenómeno de la autosegregación indígena. Originalidad : la autosegregación no se encuentra explicitada como meta u objetivo por ninguna política o programa EIB; es una temática nueva y vinculante para redefinir, la educación impartida en las poblaciones indígenas. Método: es un trabajo de investigación cualitativa-hermenéutica que, empleando las estrategias del análisis documental y las entrevistas en profundidad; interpreta los resultados, mediante el proceso de análisis de contenido, fundamentalmente, permitiendo establecer como conclusión que, la EIB desde la racionalidad aimara cobra solamente un valor simbólico, se percibe como un programa racista, que a través del tiempo ha provocado, un paulatino desplazamiento lingüístico del aimara por el castellano y la folclorización de la sabiduría y la cultura aimara; situación que simultáneamente, ha posibilitado la emergencia de la autosegregación indígena, como estrategia y racionalidad para redefinir la EIB, la educación en general y la subsistencia de la nación aimara.

The main goal of the article is to study the features of film marketing and distribution of film products in Ukraine and to determine what kind of marketing tools are appropriate to be used within a cinema network to ensure their competitiveness in the national film distribution market.This article determines the characteristics of the movie market services and their compliance with modern consumer requirements, outlining the directions for increasing the usefulness of cinema-related services to consumers and developing a set of marketing tools to ensure the competitiveness of the cinema market.The results of the assessment of the impact of competitive forces revealed that intra-industry competition has the strongest impact on private cinema networks, the consumers of film distribution services and potential competitors have the moderate influence, the suppliers and substitute services have a low level of influence. According to the results of the survey, it can be concluded that cinemas are worth reducing the cost of tickets (this can be done by introducing the promotions and discounts for regular customers), since the solvency of a larger population does not correspond to the level of ticket prices. Also expanding the range of products will allow the consumers to spend more time in the cinema, which will lead to an increase in the value of the average check. Cinemas are quite realistic to open their own pizzerias or bars to add value to their customers.

Cemeteries are home to Exus, Pombas-giras and Pretos Velhos, entities worshiped in Umbanda practices. The variations of rites that formed this Brazilian religion are also perceivable in sites where its pantheon of spirits acts. Tombs dedicated to some of these entities, pontos cantados (cerimonial chants) and pontos riscados (ritual glyphs), which account for their powers and characteristics, as well as images that make up the cangiras in the terreiros, show the necropolis as a dynamic place that coexists with the most diverse sensibilities towards the sacred. Living, dead, and spirits share earthly and supernatural experiences. Cemeteries also belong to Umbanda and its cosmogony. [ABSTRACT FROM AUTHOR]

Disintegration of Yugoslav state union, which was carried out marked by ethnic conflicts and creation of new political and geographical subjectivities, resulted in major changes in ethnical and ethno-confessional structure of most of the urban settlements in Bosnia and Herzegovina and especially those which until 1992 had a heterogeneous structure according to listed features. In this context, the biggest changes were recorded in three urban settlements: Sarajevo, Banja Luka and Mostar. Today, these settlements have a role of poles of development and affirmation of individual ethno-national ethno-confessional interests. Sarajevo - of Bosniaks and Islam, Banja Luka - of Serbs and Orthodoxy and Mostar - of Croats and Catholicism. Changes in ethnical and ethno-confessional structure of population of Bosnia and Herzegovina, in the period from 1992 to 1995, strongly contributed to the territorial organization of Bosnia and Herzegovina into two entities, the Republic of Srpska with Serbian majority and Federation of Bosnia and Herzegovina within which the cantons are formed either with the Croatian or Bosniak majority. This division of Bosnia and Herzegovina, according to ethnical or ethno-confessional principle, is again a source of different, and usually conflicting, geopolitical relations and aspirations between mentioned constituents.

The present article shall bring to mind the extraordinary stimuli given by Johannes Gabriel Granö (1882 – 1956) to international landscape research through his exceptionally wide spectrum of studies. It begins with his expeditions into the Altai Mountains and to Northwestern Mongolia at the beginning of the 20th century and his multifaceted publications about their results – also in difficult times – like in 1945. The paper further treats Granö’s pioneering works about geography and cartography of Estonia at the beginning of the 1920s, his methodological and applied articles about physiognomic landscape characteristics, both in detailed as well as in overview scales – and mostly demonstrated in his Finnish motherland. Granö’s monograph „Reine Geographie“ / „Pure Geography“ – first published in German language in 1929 – revived, after its translation into English (in 1997), half a century later eager interest in his activities. In 2002, the Universities of Turku (Finland) and Tartu (Estonia) responded to this development through the establishment of a Granö Centre as a site of encounters and exchanges. In the context of the European Landscape Convention (ECL) it becomes obvious how far J.G. Granö was ahead of his time.

Study-research deals with younger students of both sexes aged 13-14, who, besides attending classes of physical education and sports, also practice in basketball schools in the city of Pristina. The experiment contains a total of 7 morphological variables, while four tests of basic motion skills and seven variables are from specific motion skills. In this study, the verification and analysis of the correlation of morphological characteristics and basic and situational motor skills in both groups of both sexes (boys and girls) were treated. Based on the results obtained between several variables, valid correlations with high coefficients are presented, whereas among the variables are presented correlations with optimal values. The experimentation in question includes the number of 80 entities of both sexes; the group of 40 boys and the other group consisting of 40 girls who have undergone the tests for this study-experiment.

The subject of the study. A successful economy does not allow the loss of its main component: enterprises in modern conditions. If the companies of the country do not receive anticipated financial results, the entire financial system becomes vulnerable. This article is focused on research of the problem of loss-making enterprises in Ukraine. It should be noted that the negative trend of a significant number of loss-making companies can be traced over a long period of time. The main reasons for Ukrainian producing companies’ unsatisfactory financial results are described in this article. A hierarchy of factors that determine the financial security of enterprises is constructed. Research of dependence operating profitability of businesses from inflation is done on the basis of statistical data. The tendency in the production of industrial output is shown. Methods. The methods used by authors include correlation analysis, comparative analysis, a method of description, interpretation of statistical data, a method of observation. Scope. The main task of the research remains the demonstration of the problem of non-profit activity of Ukrainian enterprises and the allocation of key factors for the containment of economic growth. For this purpose, a study was made of the dynamics of financial results of subjects of entrepreneurial activity. The dependence of profit on operating activities of the economic sector and the rates of inflation of the national economy of Ukraine is presented. Conclusions. National business adapts to the transformation of the economy and, at the same time, overcomes the diversity of threats. Performed analysis showed that enterprises in Ukraine are strongly influenced by internal independent administrative measures factors. The shortage of financial resources and the complexity of attracting additional funds impede the further development of enterprises. However, the size of revenues and costs, and thus the final financial results will depend on the professionalism of company’s management. The problem of increasing insolvency among Ukrainian companies is disclosed in this paper. Profit formation is possible only if one takes into account the role of the state, changes in external and internal demand and maintaining competitiveness. Key directions of financial stabilization and further business development in Ukraine depend on the ability of entities to maintain an acceptable level of their own financial security.

Antecedentes: Las telecomunicaciones son servicios que se prestan con infraestructura de carácter multifactorial, la cual resulta relevante por su impacto sobre el desempeño económico y el nivel de vida de la población. No hay una propuesta que mida de manera exclusiva la infraestructura sectorial y que sea aplicada a nivel local, por lo que se hace necesario contar con una métrica con ese objetivo.Metodología: El estudio se estima a través del promedio ponderado de diversos indicadores, ensayando la idoneidad de la muestra mediante pruebas y técnicas de análisis multivariado, y calculando los pesos específicos de cada indicador a través de componentes principales. Además, presenta una estratificación de los mismos con base en su nivel relativo de equipamiento. Se valida la propuesta por medio de la estimación econométrica de una relación positiva y significativa con tres indicadores de progreso económico.Resultados: El índice compuesto que se estima genera una medida diseñada exclusivamente para detectar el avance o rezago en la dotación de infraestructura.Conclusiones: Se aporta un índice cuantitativo para determinar la infraestructura de telecomunicaciones con que cuentan las entidades de México, el cual es útil para el diseño de políticas públicas.

The purpose of the article is to analyze the reasons, principles and configurations of interaction between banks and insurance companies in order to ensure their sustainable development in the face of escalating global challenges; and to suggest practical guidance for the further development of cooperation between banks and insurance companies in Ukraine. Factors that hinder this interaction and factors that stimulate it are analyzed, including the customers’ growing need in comprehensive services both in banks and insurance companies; banks’ understanding of the necessity to provide comprehensive insurance protection, development and active implementation of new products in the new sphere etc. The preconditions, principles, forms and types of interaction between banks and insurance companies, in particular, mutual investment in capital, customer relations, partnerships, integration, etc. are studied, the peculiarities of the relationship between banks and insurance companies at different levels of integration are analyzed. The ways to intensify and modernize interaction between banks and insurance companies in Ukraine in the face of the escalating global challenges are defined. The analysis of diagnostic indices of banks and insurance companies shows that the financial indicators of banks are not strongly affected by the presence of an insurance company, and as for insurance companies, the presence of banks as a part of financial conglomerates allows such companies to increase the volume of insurance contracts and receive gross insurance premiums. Prospects for further research in this area can be the following: to carry out correlation and regression analysis of the relations between the financial performance of banks subject to the presence of an insurance company in the financial conglomerate, on the one hand, and the financial performance of insurers subject to their interaction with a banking institution, on the other; to analyze the formation of an organizational mechanism in banks and insurance companies; to analyze the ways of improving the system of state supervision over the relations and cooperation between the abovementioned entities. [ABSTRACT FROM AUTHOR]

Browsing has been the core access method for the Web from its beginning. Analogously, one good practice for publishing data on the Web is to support dereferenceable URIs, to also enable plain web browsing by users. The information about one URI is usually presented through HTML tables (such as DBpedia and Wikidata pages) and graph representations (by using tools such as LODLive and LODMilla). In most cases, for an entity, the user gets all triples that have that entity as subject or as object. However, sometimes the number of triples is numerous. To tackle this issue, and to reveal similarity (and thus facilitate browsing), in this article we introduce an interactive similarity-based browsing system, called RDFsim, that offers “Parallel Browsing”, that is, it enables the user to see and browse not only the original data of the entity in focus, but also the K most similar entities of the focal entity. The similarity of entities is founded on knowledge graph embeddings; however, the indexes that we introduce for enabling real-time interaction do not depend on the particular method for computing similarity. We detail an implementation of the approach over specific subsets of DBpedia (movies, philosophers and others) and we showcase the benefits of the approach. Finally, we report detailed performance results and we describe several use cases of RDFsim.

The article is concerned with substantiating the theoretical and practical foundations for building a system of customs services for enterprises. The proposed concept for building a system of customs services for enterprises considers it to be a poly-entitative process that can be implemented not only by customs officials but also by individuals, legal entities, non-profit organizations, foreign economic actors. It has been proved that, in the context of European Integration, in order to activate the foreign economic activities of national enterprises and to create a positive image of Ukraine as stable business partner in the international business community, building an efficient customs services system becomes topical. It is found that this system should typically include structural interrelated and interacting elements, such as: resource support, customs entities, goals and objectives, principles and technology of customs services, customs regimes and customs regulations, customs tools, objects and results of customs service.

Approaches of the institutional theory to differences between hierarchical and market mechanisms of economic interactions are researched. affirms that modern evolution leads to deleting of borders between these two forms and to their mutual interlacing. The research of the fundamental principles of organizational forms and coordination of economic activity as in each of two main forms of cooperation of economic actors - the organization (hierarchy) and the market, and between them is one of basic elements of modern economic science. With respect thereto there is a question of basic differences between them, their borders and forms of interactions. the existing universal typology not absolutely precisely reflects reality. The entities aren’t capable to perform complete optimization of transactional expenses because of complexity and the uncertainty of the environment, and also owing to limited rationality making the decision. Therefore the choice of this or that organizational “ideal model" is utopian as borders of the entities don’t give in to a limitation in connection with variety of the purposes, interdependence of actions of other economic actors as components of the external environment. The state stimulation of these or those links of economic system shall be aimed at the development not of the separate entities, but market structures in general into which they enter only as components.

Agriculture is a domain of nationally and internationally interest, because it has to ensure through the obtained production, the necessary of safe provisions, which are to satisfy the population’s needs. Agricultural products are obtained within the agricultural holdings, which may be constituted by individual persons, agricultural associations, self – employed persons, individual enterprises, family partnership, agricultural associations, or companies which activate in the vegetal, livestock or mixed section. In order to obtain high quality agricultural products, the owners of agricultural holdings have to make investments from own financing sources, or as a result of accessing European funds, which are dedicated to developing the agricultural sector. The sum of all economical operations made for performing agricultural activities have to be registered in accounting, having the purpose of establishing the value of owned patrimonial elements and of the results obtained by the entity at a certain point.

Se realizó el aislamiento, identificación y evaluación in vitro y en campo de hongos antagonistas de Botrytis cinerea Pers., en plantaciones de mora. La obtención de organismos antagonistas se hizo en Cartago en las localidades de La Luchita, Bajo Canet, Jardín y División durante el 2012. De los frutos se obtuvo un grupo de 43 aislamientos pertenecientes a 10 géneros distintos de los hongos: Aspergillus sp., Bispora sp., Cladosporium spp., Colletotrichum sp., Curvularia sp., Macrophoma sp., Paecilomyces spp., Pestalotia spp., Rhizoctonia sp., y Trichoderma spp. A todos los aislamientos se les realizaron pruebas de capacidad antagónica, mediante la técnica de cultivos duales, competencia por sustrato y antibiosis. Se seleccionaron solamente los aislamientos que superaron un 70% del PIC, y estos fueron 4 aislamientos (BC1, J14, J2.2 y J2.1) del género Trichoderma spp. Para las pruebas de campo se utilizaron 3 aislamientos (BC1, J2.2 y J2.1) del presente trabajo y 3 (BV1, SM13B y SM18) del mismo género previamente aislados. Las pruebas de campo se realizaron en el 2013. Los aislamientos de Trichoderma spp., que tuvieron estadísticamente (p≤0,0001) mayor efecto sobre B. cinerea fueron BV1 y BC1, los cuales dieron menos frutos enfermos.

In this paper, I shall examine the complements of perception verbs in Old English involving a noun phrase and a present participle. What kind of perception is described by these structures? Do they evoke the perception of an event, or that of an entity? It will be shown here that there are good reasons to believe that an NP + present participle sequence could function as the equivalent of the traditional “AcI” construction when used with perception verbs. I shall also attempt to determine to what extent the syntax of this construction matches the semantics: is the internal argument of the perception verb the NP alone, or some kind of combination of the NP and the participle? This question is particularly interesting in the light of Declerck’s (1982) remarks on participle perception verb complements in modern English. Finally, I shall take a look at morphological parametres: sometimes the participle inflects to agree with the NP, whereas on other occasions it does not. What might the implications of this kind of variation be?

The present article shall bring to mind the extraordinary stimuli given by Johannes Gabriel Granö (1882 - 1956) to international landscape research through his exceptionally wide spectrum of studies. It begins with his expeditions into the Altai Mountains and to Northwestern Mongolia at the beginning of the 20th century and his multifaceted publications about their results - also in difficult times - like in 1945. The paper further treats Granö's pioneering works about geography and cartography of Estonia at the beginning of the 1920s, his methodological and applied articles about physiognomic landscape characteristics, both in detailed as well as in overview scales - and mostly demonstrated in his Finnish motherland. Granö's monograph „Reine Geographie”/„Pure Geography” - first published in German language in 1929 - revived, after its translation into English (in 1997), half a century later eager interest in his activities. In 2002, the Universities of Turku (Finland) and Tartu (Estonia) responded to this development through the establishment of a Granö Centre as a site of encounters and exchanges. In the context of the European Landscape Convention (ECL) it becomes obvious how far J.G. Granö was ahead of his time. [ABSTRACT FROM AUTHOR]

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Parsing the dividing lines between financial reporting entities and individual elements poses significant professional challenges. In contrast, FASB/IASB exposure drafts on The Reporting Entity describe the boundaries of reporting entities as self-evident and objectively determinable. This paper argues that the entity problem in accounting is much broader than merely a question of determining what activities to include in general purpose financial statements. The history of the accounting entity concept and Scott's (1931) monograph, The Cultural Significance of Accounts, are revisited to explain the weak philosophical basis for modern accounting practice. The paper argues that the FASB/IASB conceptual frameworks exhibit a cultural bias of finite objectivism grounded in philosophical pragmatism and an Aristotelian logic of ''natural kinds'' sorted into disjoint categories. Alternative conceptualizations from outside the accounting literature depict reality as intertwined, unbounded, and not easily sorted into disjoint categories. The paper concludes that while some disciplines are beginning to view firms as entangled social organisms with problematic boundaries, the accounting profession's ability to adapt may be constrained by a philosophical foundation that treats boundaries of reporting units, accounting practice, and even academic discourse as self-evident. [ABSTRACT FROM AUTHOR]

Smart embedded objects will become an important part of what is called the Internet of Things. Applications often require concurrent interactions with several of these objects and their resources. Existing solutions have several limitations in terms of reliability, flexibility and manageability of such groups of objects. To overcome these limitations we propose an intermediately level of intelligence to easily manipulate a group of resources across multiple smart objects, building upon the Constrained Application Protocol (CoAP). We describe the design of our solution to create and manipulate a group of CoAP resources using a single client request. Furthermore we introduce the concept of profiles for the created groups. The use of profiles allows the client to specify in more detail how the group should behave. We have implemented our solution and demonstrate that it covers the complete group life-cycle, i.e., creation, validation, flexible usage and deletion. Finally, we quantitatively analyze the performance of our solution and compare it against multicast-based CoAP group communication. The results show that our solution improves reliability and flexibility with a trade-off in increased communication overhead.

This study aimed to map IRAN MARC (extracted from RASA, the National Library of Iran’s Software) fields and data elements for FRBR entities and user tasks on one side and also exploring the users' view on assessing the value related to user tasks. A Mixed-method was used for the study. The IRANMARC fields (0XX – 9XX) and data elements were mapped on the FRBR entities and the 4 user tasks (Find, Identify, Select, Obtain) based on similar studies conducted by the Library of Congress on the MARC 21, IFLA report and evaluation of users in research. According to the findings of the study, the first rank of Mapping IRAN MARC (on RASA) fields and data elements on FRBR user tasks with 49.17 percent belonged to the “Identifying” and the last with 18.42 percent to the “Finding” tasks. According to results, maximum compatibility with existing data elements in IRANMARC belonged to the first group and the lowest compatibility with the third group of entities of FRBR model. In total 44.74 percent of the IRANMARC data elements mapped on the first group of FRBR, 9.95 percent matched with the second group and 3.15 with the third group. It also results in MARC data elements valuation which supports user tasks of 1st group entities had high value, 434 (27.83%) in the "identifying", 425 data Element (27.28%) in the "Obtain", 147 data elements (9.44%) in the "Selecting", 95 data elements (6.10 percent) in the "Finding" Respectively. The results show partially consistency with the valuation based on this research report.

Agriculture is a domain of nationally and internationally interest, because it has to ensure through the obtained production, the necessary of safe provisions, which are to satisfy the population's needs. Agricultural products are obtained within the agricultural holdings, which may be constituted by individual persons, agricultural associations, self - employed persons, individual enterprises, family partnership, agricultural associations, or companies which activate in the vegetal, livestock or mixed section. In order to obtain high quality agricultural products, the owners of agricultural holdings have to make investments from own financing sources, or as a result of accessing European funds, which are dedicated to developing the agricultural sector. The sum of all economical operations made for performing agricultural activities have to be registered in accounting, having the purpose of establishing the value of owned patrimonial elements and of the results obtained by the entity at a certain point. [ABSTRACT FROM AUTHOR]

Copyright of Annual of the Faculty of Law / Godišnjak Fakulteta Pravnih Nauka is the property of Pan-European University Apeiron and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Tamil Visual Onto-thesaurus (TVOT or simply VOT) is an outcome of an extensive research activity that went on in the field of lexical semantics of Tamil. It went through several stages before being culminated into Tamil visual onto-thesaurus. It depicts our travel from Tamil thesaurus to Tamil word net. It is a lexical resource which amalgamates all sorts of information available in a dictionary, thesaurus and wordNet. The Dravidian wordNets (in which Tamil wordNet is one of the four components) built under the IndoWordNet project depended on an ontology developed by Western conceptualization of the world found in English). This has not taken into consideration the Indian conceptualization of the world depicted in the nikhandu tradition. Say for examples, nikhandus have classifications such a six types of tastes, nine types of planets (gragams), 7 types of mandalams (a type of division), 15 tidis (15 phases of moon), etc. which are crucial for Indian tradition. In the western oriented WordNet ontology there is no scope for the visualization of concepts depicted in nikhandus. Moreover building a wordNet based on Hindi wordNet which in turn is built on English wordNet will take many years to complete and it would miss the conceptualization depicted in Indian tradition. Apart from this the extension approach of building Tamil wordNet using Hindi wordNet cannot fulfill Dravidian conceptualization. A merger approach of building separate wordNets and collapsing them into one would have been a preferable approach. The present visual onto-thesaurus is based on the Indian and Dravidian conceptualization and the process of building one is comparatively very simple. We have the plan to mend it into a generic one so that all the Dravidian languages can be easily accommodated into it. [ABSTRACT FROM AUTHOR]