Is IFRS verenigbaar met de principes en de regels van islamic finance? Wat zouden CFO’s moeten weten van islamic finance? Khalid El Jerari en Mohamed El Mahyaoui studeerden met honours af op dit onderwerp. Zij geven alle antwoorden.
LINK
In dit artikel worden de mogelijke gevolgen belicht van de introductie van nieuwe en bestaande toepassingen van Bitcoin-technologie. De transnationale, decentrale en gedistribueerde peer-to-peer-structuur van de Bitcoin-technologie en van nieuwe toepassingen hiervan, hebben de potentie om bestaande sociale relaties en instituties te ontregelen. Het krachtenveld waarin maatschappelijke actoren staan kan hierdoor uit balans worden gebracht. De meest radicale van deze nieuwe technologieën is Ethereum. Met name het concept van de Digital Autonomous Organisation (DOA) heeft mogelijkerwijs verregaande consequenties. Ethereum is een ‘contract validating and enforcing system’, een gedistribueerd systeem dat een platform biedt voor autonome computerprogramma’s die in staat zijn om zelfstandig overeenkomsten met rechtspersonen en andere DOA’s aan te gaan en te ontbinden. Ik richt mij op de mogelijkheden van deze toepassingen als nieuwe platformen voor International Financial (Cyber) Crime.
DOCUMENT
The 6th International Human Rights Education Conference is about teaching human rights. The purpose of this convention is to protect and promote the right of people with disabilities to participate equally in societal life. Implementation of the convention is a responsibility of the national government. At the Utrecht University of Applied Sciences a social work course now includes an introductory lecture on human rights using objects and a game that addresses the UN Convention on the Rights of Persons with Disabilities.
LINK
The world is changing in many ways. Digital developments follow each other in quick succession and have an impact on many existing structures. The future may be uncertain, but we can still learn from what has happened in the past. We usually know what we don’t want, but few of us know yet what we do want. Still, this is something we can only discover for ourselves, I think. Who are we? To what extent are we individuals and to what extent are we part of a collective? Remarkably, in these questions we can also find parallels with the Middle Ages.
LINK
Het debat over leefbaarheid wordt steeds vaker gekoppeld aan normen en waarden, aan respect. Daarmee lijkt het terrein van activiteiten waar de overheid zich mee inlaat te groeien, ondanks veelvuldige verwijzing naar eigen verantwoordelijkheid. In deze tekst wordt gekeken hoe de (lokale) overheid omgaat met de discussie over meer respect en welke sociale interventies daarbij ingezet worden. De situatie in Nederland en Vlaanderen wordt beschreven en afgezet tegenover de situatie in UK.
DOCUMENT
Background: Digital health is well-positioned in low and middle-income countries (LMICs) to revolutionize health care due, in part, to increasing mobile phone access and internet connectivity. This paper evaluates the underlying factors that can potentially facilitate or hinder the progress of digital health in Pakistan. Objective: The objective of this study is to identify the current digital health projects and studies being carried out in Pakistan, as well as the key stakeholders involved in these initiatives. We aim to follow a mixed-methods strategy and to evaluate these projects and studies through a strengths, weaknesses, opportunities, and threats (SWOT) analysis to identify the internal and external factors that can potentially facilitate or hinder the progress of digital health in Pakistan. Methods: This study aims to evaluate digital health projects carried out in the last 5 years in Pakistan with mixed methods. The qualitative and quantitative data obtained from field surveys were categorized according to the World Health Organization’s (WHO) recommended building blocks for health systems research, and the data were analyzed using a SWOT analysis strategy. Results: Of the digital health projects carried out in the last 5 years in Pakistan, 51 are studied. Of these projects, 46% (23/51) used technology for conducting research, 30% (15/51) used technology for implementation, and 12% (6/51) used technology for app development. The health domains targeted were general health (23/51, 46%), immunization (13/51, 26%), and diagnostics (5/51, 10%). Smartphones and devices were used in 55% (28/51) of the interventions, and 59% (30/51) of projects included plans for scaling up. Artificial intelligence (AI) or machine learning (ML) was used in 31% (16/51) of projects, and 74% (38/51) of interventions were being evaluated. The barriers faced by developers during the implementation phase included the populations’ inability to use the technology or mobile phones in 21% (11/51) of projects, costs in 16% (8/51) of projects, and privacy concerns in 12% (6/51) of projects.
DOCUMENT
Purpose: Food waste occurs in every stage of the supply chain, but the value-added lost to waste is the highest when consumers waste food. The purpose of this paper is to understand the food waste behaviour of consumers to support policies for minimising food waste. Design/methodology/approach: Using the theory of planned behaviour (TPB) as a theoretical lens, the authors design a questionnaire that incorporates contextual factors to explain food waste behaviour. The authors test two models: base (four constructs of TPB) and extended (four constructs of TPB plus six contextual factors). The authors build partial least squares structural equation models to test the hypotheses. Findings: The data confirm significant relationships between food waste and contextual factors such as motives, financial attitudes, planning routines, food surplus, social relationships and Ramadan. Research limitations/implications: The data comes from an agriculturally resource-constrained country: Qatar. Practical implications: Food waste originating from various causes means more food should flow through the supply chains to reach consumers’ homes. Contextual factors identified in this work increase the explanatory power of the base model by 75 per cent. Social implications: Changing eating habits during certain periods of the year and food surplus have a strong impact on food waste behaviour. Originality/value: A country is considered to be food secure if it can provide its citizens with stable access to sufficient, safe and nutritious food. The findings and conclusions inform and impact upon the development of food waste and food security policies.
MULTIFILE
Tallinn University in co-operation with Tartu University has conducted a four month long research on deinstitutionalisation policies, financed by the Estonian Ministry of Social Affairs, between August and November 2015. The research programme consisted of an international review on the experiences of seven selected European countries and on focus groups and individual interviews among Estonian stakeholders related to deinstitutionalisation and community based services in the field of disability care and mental health. Based on the research the international research group suggested a number of considerations for the Estonian Case. Some of the most relevant are reported in this Research note.
DOCUMENT
Geen samenvatting beschikbaar
DOCUMENT
Building on the Millennium Development Goals, Education for Sustainable Development (ESD) and Education for Sustainable Development Goals (ESDG) were established. Despite the willingness of many educational institutions worldwide to embrace the SDGs, given escalating sustainability challenges, this article questions whether ESDG is desirable as “an education for the future”. Many challenges outlined by the SDGs are supposed to be solved by “inclusive” or “sustainable” economic growth, assuming that economic growth can be conveniently decoupled from resource consumption. Yet, the current hegemony of the sustainability-through-growth paradigm has actually increased inequalities and pressure on natural resources, exacerbating biodiversity loss, climate change and resulting social tensions. With unreflective support for growth, far from challenging the status quo, the SDGs and consequently, the ESDGs, condone continuing environmental exploitation, depriving millions of species of their right to flourish, and impoverishing future generations. This article creates greater awareness of the paradoxes of sustainable development and encourages teaching for sustainability through various examples of alternative education that emphasizes planetary ethic and degrowth. The alternatives include Indigenous learning, ecopedagogy, ecocentric education, education for steady-state and circular economy, empowerment and liberation. “This is an Accepted Manuscript of an article published by Taylor & Francis in 'Journal of Environmental Education' on 01/20/20, available online: https://www.tandfonline.com/doi/full/10.1080/00958964.2019.1710444 LinkedIn: https://www.linkedin.com/in/helenkopnina/
MULTIFILE