A practical model to implementing IFRS in the national accounting system: The case of Azerbaijan

The purpose of this article is to develop a methodological approach to substantiating the effective consolidation model of national accounting standards (NAS) with International Financial Reporting Standards (IFRS) for Azerbaijan. Using the questionnaire method, the advantages, and obstructions of IFRS implementation in Azerbaijan have been assessed, depending on the practicing models of consolidation of NAS and IFRS. Using fuzzy sets made it possible to determine the levels of development of advantages and obstructions associated with the introduction of IFRS into national accounting practice in Azerbaijan. We determined the most effective model of consolidation of NAS and IFRS for the enterprises of Azerbaijan. The effectiveness of implementing models for the consolidation of NAS and IFRS has been assessed to provide a balance between advantages and destructive factors in the implementation of IFRS.

The geological framework for Hvideklint, south-east Denmark, using glaciodynamic sequence stratigraphy

Glaciodynamic sequence stratigraphy provides a practical model for grouping and classifying complex geological data to aid interpretation of past climatic and environmental development in Quaternary successions. The principles of glaciodynamic sequence stratigraphy are applied here to summarise the complex glacial geological framework of Hvideklint on the island of Møn, south-east Denmark. The framework of the superimposed deformed Hvideklint is presented in a reconstructed geological cross-section of Hvideklint. For the construction of the architecture of the glaciotectonic complex, the interpretation of structures below sea level was based on a detailed new survey of the cliff section combined with construction of successive approximation balanced cross-sections. The new description is supported by drill hole data from the Jupiter database. Where chalk is not glaciotectonically deformed, the constructed depth to the top-chalk-surface is generally located about 30 m below sea level. In Hvideklint, thrust sheets with chalk are exposed 20 m above sea level, and the balanced cross-section constructions indicate that the décollement surface for a Hvideklint glaciotectonic complex is located about 80 m below sea level. Between the décollement level and the top of the complex, two or more thrust-fault flat-levels and connecting ramps add to the complex architecture of Hvideklint.

Economic Design of Hybrid Pico-Hydraulic/Photovoltaic Generation System: A Case Study in Egypt

Clean and renewable energy sources are the preferable power system generations for the overall world. This research aims to present a very highly integrated, economic, professional, and simple construction, clean and natural resources usage of the renewable hybrid generation system. This research performs analysis, systematic representation, evaluation, and design of the hybrid proposed system—pico-hydraulic from home usage water and photovoltaic (PV)—to generate an optimal renewable generation system using a new professional control system. Applying this proposed technique in Egypt shows that the hybrid system successfully overcame Egypt’s energy crisis. Renewable energy will rise to 8.782% by increasing 7.323% (14,408.83 GWh/Y). Besides, this system increases the power supply reliability; it gives an additional emergency supply and reduces the exhausts from other generation stations (e.g., CO2). The saving from this hybrid system is very effective for; the residential sector (subscribes), which will be ranged from 9599.298 million E£/10Ys up to 86,393.68 million E£/10Ys that equals 5399.6 million $, government to use this extra generation energy to reduce the maximum loads from various stations. A practical model has been presented with results to verify the high efficiency of the proposed system that illustrates the effective performance of the used hybrid system.

Importance of organisational learning management systems: A design case in a corrective service-based social organisation

The study focuses on usability provisions of learning management systems (LMS) in a corrective service organization. Under the influence of goal-directed interaction design principles in design science, the study outlines a new innovative artifact as a conceptual LMS solution that addresses the employee-centric learning model. The collective artifact represents relevant design knowledge assistive to meeting stakeholders’ contextual learning needs, for instance, demonstrating the potential significance of the developed mobile-based approach to support correctional officers in improving their learning on safety professional development. The paper concludes with a practical model that could be applied to assist correctional officers in their in-house training purposes.

Speculative vertices, Ogun mythopoesis, and (the) fourth/further stage(s)

Wole Soyinka’s seminal essay, “The Fourth Stage: Through the Mysteries of Ogun to the Origin of Yoruba Tragedy” which appears as appendix in his collection of critical essays, Myth, Literature and the African World (1976), has been read and critiqued as an important work of myth, mythopoesis, tragedy and the Yoruba pantheon. To date, no meta-critical study has yet treated the essay as essentially speculative fiction, or as an invented model or construct for variegated possible future applications, or even as an authentic African futuristic artistic invention. This is important in present times as a resurgence of earlier genres and trends populate the literary world, thereby raising the need for underpinnings, connections, projections, and conflations such as this article presents. With the application of archetypal author-, text-, and context-oriented theoretical modes alongside historicity, this essay navigates and re-interrogates “The Fourth Stage” and its numerous critiques in the contexts of Afrofuturism and Africanfuturism, finding it a practical model for African futuristic mytho-cultural and literary productions. I also through this essay expose the multiple areas of possible applications of such inventiveness in the reappraisal and re-interrogation of the problematics and maladies of the postcolony.

Technological Aspects of Distance Learning in Geogebra Classroom-Math Environment

The article discusses the technological aspects of distance learning in the GeoGebra Classroom virtual math platform environment, based on a practical model of using the GeoGebra Classroom. In particular, the main activities of Geogebra Classroom are presented in the following order: Activities - find / create an activity; GeoGebra class - create a GeoGebra class; Admission of students to the GoeGebra class; Appointment of a co-teacher; Monitoring student progress; GeoGebra classrooms in a distance learning environment; GeoGebra Applets (Graphing; CASE; Geometry; 3D Graphics; Spreadsheet; Probability; Notes) for GeoGebra Classroom; Creating a GeoGebra class from a GeoGebra book.Every activity in the work is explained and performed in practice, which is confirmed by the corresponding illustrations actually carried out in the GeoGebra classroom environment. The algorithm for carrying out each activity is explained in detail and analyzed from a technological point of view and the methodological value of a separate step is shown. The discussion of the individual activities is accompanied by the proper definitions and purposes of the GeoGebra Classroom environment interface.The article provides the recommendations for the necessary measures before starting the practical work in the GeoGebra Classroom,such as: Registration on the official GeoGebra website https://www.geogebra.org/; Download the GeoGebra Classic installation package and install it on the local computer; Have knowledge of using online and installed applications of GeoGebra Classic to create a resource.The main activities of the GeoGebra classroom in the work are carried out on the example of discussing a practical model, parallel lines, with virtual groups of students. The following steps are shown sequentially: Creating resources in local and online GeoGebra applications; Creation of activities and their enrichment with additional elements of educational goals (Text; GeoGebra Applet; Notes; Question: Open question, Multiple choice; Video; Picture; PDF file Web); Creating a GeoGebra class and engaging participants online in real time; interactive communication in the GeoGebra classroom with the joint participation of the teacher and sstudents, which does not require sharing of screens by students; Tracking students' progress in the educational process, conducting anonymous discussions and providing feedback.The article analyzes and confirms the success of using GeoGebra Classroom in teaching mathematics both in schools and in higher educational institutions.