“Fumifugium: Or the inconvenience of the Aer and Smoake of London Dissipated”: emancipatory social accounting in 17th century London

PurposeThis paper extends the nature and relevance of exploring the historical roots of social and environmental accounting by investigating an account that recorded and made visible pollution in 17th century London. John Evelyn's Fumifugium (1661) is characterised as an external social account that bears resemblance to contemporary external accounting particularly given its problematising intentionality.Design/methodology/approachAn interpretive content analysis of the text draws out the themes and features of social accounting. Emancipatory accounting theory is the theoretical lens through which Evelyn's social account is interpreted, applying a microhistory research approach. We interpret Fumifugium as a social account with reference to the context of the reporting accountant.FindingsIn this early example of a stakeholder “giving an account” rather than an “account rendered” by an entity, Evelyn problematises industrial pollution and its impacts with the stated intention of changing industrial practices. We find that Fumifugium was used in challenging, resisting and seeking to solve an environmental problem by highlighting the adverse consequences to those in power and rendering new solutions thinkable.Originality/valueThis is the first research paper to extend investigations of the historical roots of social and environmental accounting into the 17th century. It also extends research investigating alternative forms of account by focusing on a report produced by an interested party and includes a novel use of the emancipatory accounting theoretical lens to investigate this historic report. Fumifugium challenged the lack of accountability of businesses in ways similar to present-day campaigns to address the overwhelming challenge of climate change.

Conclusion of a Settlement Agreement within the Framework of the Derivative Claim Proceedings

The paper discusses the procedural features of concluding a settlement in the claim involving a corporation-participant for compensation of losses caused by the bodies of a legal entity, and aimed at recognizing as invalid a transaction made by a corporation and applying the consequences of its invalidity on appropriate corporate grounds. The author critically evaluates the procedural order applied to the peaceful settlement of a dispute in an indirect claim, provided for under paragraph 32 of the Resolution of the Plenum of the Supreme Court of the Russian Federation of 23 June 2015 No. 25, in terms of the possibility of an independent conclusion of a settlement by a corporation-participant. The author justifies the necessity of obtaining the consent of the corporation for the legal entity participant to conclude a settlement. Particular attention is paid to considering the specifics of concluding a settlement in the event that other members of the corporation join an indirect claim. The paper demonstrates the procedural features of concluding an amicable settlement when considering an indirect claim according to the rules of the class proceedings. To conclude the study, the author dwells on the issue of the need for corporate approval of a settlement containing signs of a major transaction and (or) an interested party transaction concluded within the framework of an indirect claim.

Wellbeing and Worldbuilding: The Science Fiction of Wellbeing Measurement

Wellbeing has evolved into a fragmented, contextual, and multi-dimensional construct, underpinned by numerous measurement methodologies at many different scales. To explore wellbeing through science fiction and fantasy (SFF), we don’t just need SFF about health and happiness. We also need SFF about measurement: SFF that explores surveillance, data infrastructures, the political economy of personal data, ‘the metric gaze,’ social analytics, and the social life of metrics. This chapter explores just a few linkages between wellbeing, measurement, and SFF, mainly emphasising dystopian fiction. Has SFF struggled to imagine wellbeing policy — or any holistic stance on the myriad factors that inform the happiness and flourishing of populations — except where the interested party is some sinister elite? How might SFF's narratives of distant planets and more-than-human intelligences help us to formulate a more inclusive understanding of the wellbeing of the many morally weighty beings and worlds that inhabit this planet?

ASSESSING THE WTO COMPLIANCE OF SELECTED ASPECTS OF SOUTH AFRICA’S INTERNATIONAL TRADE ADMINISTRATION AMENDMENT BILL

This article argues that while South Africa’s International Trade Administration Amendment Bill and the attendant proposed regulations may generally be regarded as a positive legislative intervention, to a large extent, the new regulatory regime goes against the spirit, object and purport of the World Trade Organization (WTO) anti-dumping agreement and is even in conflict with South Africa’s International Trade Administration Act itself. In order to substantiate the above reservations, this article first outlines the basics of WTO dumping and anti-dumping law before proceeding to point out aspects of South Africa’s anti-dumping law and practicewhich incorporate WTO tenets. With the aid of selected WTO disputes and examples from comparative WTO member states, this article also comments on selected impugned changes likely to be introduced by the Bill and the new regulations and concludes that the proposed new law is unlikely to be WTO compliant. This conclusion is premised on the fact that South African dumping and anti-dumping law relating to confidentiality, the process of conducting investigations, termination of investigations based on de minimis margins and interested party hearings does not always mimic the legal position as espoused in the WTO anti-dumping agreementand interpreted in selected WTO disputes.

Consultation in NATO and Its Legal Aspects

The main goal of this paper is to outline the importance of Article 4 in the daily work of the North Atlantic Treaty Association. The paper answer the questions such as: in what cases are consultations called? Who can apply for consultations in NATO? What role does consultation play in the organization's decision-making? What kind of consultations can hold in the organization? A broad definition of consultation in the paper demonstrates its importance and effectiveness in the work of an organization. At the same time, practical examples indicate that it is very effective, and based on it, the Member States can make the best decisions. This allows the Member States not only to respond to threats of territorial integrity, political independence and security but also to have a preventive nature. The paper also includes the definition of bases of consultations that may threaten: that's are territorial integrity, political independence or security. Accordingly, the political and legal meanings of these terms are widely defined. Finally, the paper provides a clear legal definition of Article 4 of the founding Treaty of the North Atlantic Treaty Organization, which will enable the interested party to comprehend the conditions of this paper.

Nerespectarea hotărârilor judecătorești pronunțate în materia conflictelor de muncă

This material analyzes two of the modalities of the crime provided by art. 287 of the Criminal Code, respectively the one of non-observance of court decisions: the one regulated at let. d) non-execution of the court decision by which it was ordered the reinstatement into work of an employee and the one regulated at let. e) non-execution of the court decision regarding the payment of salaries within 15 days as of the date of the execution request addressed to the employer by the interested party. With the entry into force of the Criminal Code, on February 1, 2014, these two crimes were taken over from the Labor Code, where they were previously regulated, a series of amendments being implemented with this occasion. The article examines these changes, but also deepens the issues that continue to arise regarding the constitutive content of these crimes, trying to propose solutions for a uniform interpretation at the level of judicial practice.

Method for increasing noise immunity of radar "friend or foe" identification systems under the action of intentional correlated interference

The paper analyzes the principles of construction and structure of "friend or foe" identification systems. It is revealed, that the party, interested in the existing system, has the ability of unauthorized use of this information resource for long-range determination of air objects coordinates, on the one hand, and distortion of information of this information resource, on the other hand, which leads to unpredictable consequences. It is shown, that the most vulnerable place in the "friend or foe" identification systems is the aircraft transponder, which significantly affects noise stability and noise immunity of the identification systems of air objects. The paper proposes a method of hereditary transition to noise-immune "friend or foe" identification systems based on synchronous networks of identification systems, which allows expanding significantly the methods of servicing requests and methods of constructing systems. This method of constructing identification systems eliminates the existing problem of dispersed identification systems, as well as the problem of temporal matching of signals coming from primary and secondary radar systems. The proposed method of hereditary transition to noise-immune "friend or foe" identification systems makes it possible to exclude the possibility of unauthorized access to identification information resources by an interested party, significantly increases the noise immunity of the identification system as a whole.

Issues of Religious Fundamentalism and Radicalization in Georgia

The paper Issues of Religious Fundamentalism and Radicalization in Georgia refers to the proper study and analysis of the political, economic, cultural factors, external and domestic influences in the region. It focuses on the vulnerabilities of certain sections of the population living in the region, their views and attitudes. To what extent is it possible to incite religious fundamentalism and radicalism in the population of the region and what part of the target group can resort to extremism. The study emphasizes the importance of external forces and factors in shaping the mood of the popula-tion. It also answers the question of whether it is possible for an interested party to influence and manipulate the target group. The paper Issues of Religious Fundamentalism and Radicalization in Georgia refers to the proper study and analysis of the political, economic, cultural factors, external and domestic influences in the region. It focuses on the vulnerabilities of certain sections of the population living in the region, their views and attitudes. To what extent is it possible to incite religious fundamentalism and radicalism in the population of the region and what part of the target group can resort to extremism. The study emphasizes the importance of external forces and factors in shaping the mood of the population. It also answers the question of whether it is possible for an interested party to influence and manipulate the target group.

INTERNACIONALIZACIÓN DEL CURRÍCULUM PARA DESARROLLAR LA COMPETENCIA INTERCULTURAL EN ESTUDIANTES DE NEGOCIOS

El objetivo del presente trabajo es presentar como a través de la Internacionalización del Currículo se desarrolla la Competencia Intercultural por medio de una plataforma educativa como una opción de capacitación para estudiantes, profesores o interesados en búsqueda de su futura aceptación e inserción en diferentes contextos interculturales, como medio alternativo a la movilidad. Este estudio cualitativo transversal exploratorio se llevó a cabo con 20 informantes. En los hallazgos se muestra cómo los participantes desarrollaron la Competencia Intercultural a través de ejercicios de autorreflexión, de interacciones y de diversas actividades, donde los temas culturales cotidianos y de negocios eran prioritarios; se incluyeron imágenes, videos cortos, audios de personas con diferentes acentos y ejercicios de autorreflexión sobre temas provistos. En otros hallazgos, también se desarrolló: curiosidad, motivación y compromiso para continuar aprendiendo. La Competencia Intercultural deja de ser una habilidad deseable y se convierte en una habilidad necesaria del siglo XXI, así como para todo aquel que busque insertarse en un entorno laboral intercultural y por último, que esta competencia se puede desarrollar a través de un curso virtual. Palabras clave: Internacionalización, Internacionalización del Currículum, Competencias, Competencia Intercultural, plataforma educativa, estudiantes de negocios AstractThe objective of this study is to present how Intercultural Competence can be developed through the Internationalization of the Curriculum strategy through an educational platform as a training option for students, faculty, staff or any interested party in their future insertion in different intercultural environments, as an alternative to mobility. This is a cross-sectional exploratory qualitative study was carried out with 20 informants. In the findings, participants show how they developed Intercultural Competence through self-reflection exercises, interactions and other type of activities where culture and business were a priority. Activities included images, short videos, listenings with people with different accents and self-reflection exercises on reviewed topics. In other findings, curiosity, motivation, and engagement to continue learning.Intercultural Competence is no longer a desirable ability but a necessary one in the XXI century, thus for those seeking to be accepted in a working intercultural environment, and also, this competence can be developed through a virtual course. Key words:Internationalization, Internationalized Curriculum, Competences, Intercultural Competence, educational platform, business students

Tanggung Jawab Pihak Asuransi Terhadap Perjanjian Kredit Bank Dalam Hal Debitur Meninggal Dunia

Credit agreements are usually accompanied by a collateral agreement and an insurance agreement. This insurance agreement is a means of transferring risk for the bank, especially life insurance in the event of a debtor's death, besides credit can also fall to the heirs if the debtor dies before paying off the remaining credit. This study aims to analyze the legal consequences of the Bank's Credit Agreement in the event that the Debtor dies and to find out the responsibility of the Insurance Party for the Bank's Credit Agreement in the event the Debtor dies. This study uses a normative research method with a statutory approach and a conceptual approach. The results show that the legal consequence of the credit agreement in the event that the debtor dies, there are two possibilities, namely that the credit goes to the heirs as regulated in article 833 of the Civil Code (Burgerlijk Wetboek) or the guarantee is executed by the bank, and the second possibility is that the credit is written off due to a life insurance clause or a life insurance agreement with a banker's clause, which means that the insurance company must be responsible for paying off the remaining debts of the debtor who died according to the terms and conditions of the policy, otherwise the interested party can file a summons to sue the insurance company. From this, the conclusion is that the parties must fully understand the contents of the credit agreement made, so that later if this risk occurs, there will be clarity on the payment of the debtor's remaining debt.