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PurposeProcess redesign refers to the intentional change of business processes. While process redesign methods provide structure to redesign projects, they provide limited support during the actual creation of to-be processes. More specifically, existing approaches hardly develop an ontological perspective on what can be changed from a process design point of view, and they provide limited procedural guidance on how to derive possible process design alternatives. This paper aims to provide structured guidance during the to-be process creation.Design/methodology/approachUsing design space exploration as a theoretical lens, the authors develop a conceptual model of the design space for business processes, which facilitates the systematic exploration of design alternatives along different dimensions. The authors utilized an established method for taxonomy development for constructing the conceptual model. First, the authors derived design dimensions for business processes and underlying characteristics through a literature review. Second, the authors conducted semi-structured interviews with professional process experts. Third, the authors evaluated their artifact through three real-world applications.FindingsThe authors identified 19 business process design dimensions that are grouped into different layers and specified by underlying characteristics. Guiding questions and illustrative real-world examples help to deploy these design dimensions in practice. Taken together, the design dimensions form the "Business Process Design Space" (BPD-Space).Research limitations/implicationsPractitioners can use the BPD-Space to explore, question and rethink business processes in various respects.Originality/valueThe BPD-Space complements existing approaches by explicating process design dimensions. It abstracts from specific process flows and representations of processes and supports an unconstrained exploration of various alternative process designs.

Purpose
This paper aims to present an analysis of a "county lines" safeguarding partnership in a large city region of England. A critical analysis of current literature and practice responses to "county lines" is followed by the presentation of an analytical framework that draws on three contextual and social theories of (child) harm. This framework is applied to the partnership work to ask: are the interconnected conditions of criminal exploitation of children via "county lines" understood?; do interventions target the contexts of harm?; and is social and institutional harm acknowledged and addressed?


Design/methodology/approach
The analytical framework is applied to a data set collected by the author throughout a two-year study of the "county lines" partnership. Qualitative data collected by the author and quantitative data published by the partnership are coded and thematically analysed in NVivo against the analytic framework.


Findings
Critical tensions are surfaced in the praxis of multi-agency, child welfare responses to "county lines" affected young people. Generalising these findings to the child welfare sector at large, it is proposed that the contextual dynamics of child harm via "county lines" must be understood in a broader sense, including how multi-agency child welfare practices contribute to the harm experienced by young people.


Originality/value
There are limited peer-reviewed analyses of child welfare responses to "county lines". This paper contributes to that limited scholarship, extending the analysis by adopting a critical analytic framework to a regional county lines partnership at the juncture of future national, child welfare responses to "county lines".

Along with the significant growth of the sharing economy in recent years, its effect on the economy, society, and the environment at the level of governments, academic communities, and researchers has been widely discussed. One of the main debates is identifying the side or negative effects of the sharing economy as well as its positive effects. Studying the cause-effect relationship of the variables affecting sustainability in the sharing economy context can provide valuable results for firms. For this purpose, fuzzy cognitive maps have been used. Based on the literature review, the sharing economy's essential variables that affect sustainability were identified, and using the Fuzzy Delphi method, these variables were localized. Snapp and Tap30 were selected as two of the largest platforms in the Iranian transportation sector. Fuzzy cognitive maps based on aggregated opinions of experts were inputted to the Mental Modeler online software to drawn the cognitive map of this research. The degree of centrality index, i.e., the summation of input and output degree, was used to identify the most relevant sustainability variables. Consequently, the incentives to make a greater use of the platform, the income of drivers, the monopoly power of platforms, the price of services, the higher service quality of platforms, the use of private vehicles by passengers, and the change of traffic in cities were identified as variables with the greatest effect on stability. Four positive loops and one negative loop were identified among these seven variables in the cause-effect analysis. In the final section, some suggestions are presented based on each loop.

Gas insulated substations (GIS) have increased in the electric power system in recent years and is expected to continue increasing in the following years. The GIS has remarkable advantages over air insulated substation in offshore windfarms where the installation space is limited. The outlying location of the GIS demands a robust monitoring system. It is well known from literature that partial discharge (PD) measurements are an accepted method for insulation diagnosis and in many cases a required part of the acceptance protocol for many high voltage (HV) assets. In a recent investigation, a new concept of PD measurements in GIS using a Very High Frequency (VHF) Sensor (so-called Magnetic Antenna) has been demonstrated. Unlike Ultra High Frequency (UHF) technology, the presented PD sensor has a sensitivity better than 5 pC and yield an estimation of the charge magnitude, thus providing information about the severity of the insulation degradation. In this paper, a test bench for the characterization of the magnetic antenna is proposed. The magnetic antenna and a traditional UHF antenna are tested in the frequency domain up to 1 GHz, and in the time domain using different wave-shapes. Additionally, using the test bench, it is demonstrated the homogeneity of the PD current propagating in the GIS in the transverse electromagnetic (TEM) mode. The charge is estimated using the double integral voltage method, showing low errors. The results from the research gives a preface for further investigation in the design of the magnetic antenna. ; "This project 19ENG02 FutureEnergy has received funding from the EMPIR programme co-financed by the Participating States and from the European Union's Horizon 2020 research and innovation programme. Funder ID: 10.13039/100014132"

Abstract: Sustainability is focussed on avoiding the long-term depletion of natural resources. Under the terms of a government plan to tackle climate change, a driver for improved sustainability is the cut of greenhouse gas emissions in the UK to almost zero by 2050. With this type of change, new themes are continuously being developed which drive complex projects, such as the development of new power generation methods, which encompass challenging lead times and demanding requirements. Consideration of the implementation of strategies and key concepts, which may engender sustainability within complex projects therefore presents an opportunity for further critical debate, review, and application through a project management lens. Sustainability incorporation in project management has been documented in academic literature, with this emerging field providing new challenges. For example, project management education can provide a holistic base for the inculcation of sustainability factors to a range of industries, including complex projects. Likewise, practitioner interest and approaches to sustainability in project management are being driven by the recently Chartered Association for Project Management (APM). Whilst this body makes a significant contribution to the UK economy across many sectors, it also addresses ongoing sustainability challenges. Therefore, by drawing on research and practitioner developments, the authors argue that by connecting with the next generation through practice simulation approaches, and embedding sustainability issues within project management tools and methods, improved focus on sustainability in complex project management may be achieved. Cite this Paper: Tite, Caroline N J, Pontin, David., & Dacre, Nicholas. (2021). Embedding Sustainability in Complex Projects: A Pedagogic Practice Simulation Approach. Advanced Project Management, 21(2). https://doi.org/10.5281/zenodo.4642028

The article describes the bonus plan, debt/equity and political cost hypotheses, based on a positive accounting theory, with reference to opportunistic approach, explaining the reasons for choosing accounting methods. Research based on these hypotheses has revealed the main types of financial information manipulation - earnings management and creative accounting. After conducting the analysis of scientific sources, the article presents the definitions of earnings management and creative accounting of various authors, distinguishes the types of earnings management –accrual-based earnings managementand real earnings management. After analyzing the manipulation methods indicated in the literature, a comprehensive list of profit management and creative accounting methods are presented. The methods are structured and classified according to their compliance with accounting standards, types of profit management and their impact on accounting areas. The provided list and classification of methods is useful in a scientific sense for further research on this phenomenon. ; Siekiant paaiškinti apskaitos metodų pasirinkimų priežastis, straipsnyje nagrinėjamos pozityviosios apskaitos teorijos oportunistiniu požiūriu pagrįstos vadovų premijavimo, finansinio sverto ir politinių išlaidų hipotezės. Šių hipotezių pagrindu atliekami moksliniai tyrimai atskleidė pagrindines finansinės informacijos manipuliacijų rūšis – pelno valdymą ir kūrybinę apskaitą. Straipsnyje, atlikus mokslinių šaltinių analizę, pateikiami įvairių autorių pelno valdymo ir kūrybinės apskaitos apibrėžimai, išskiriamos pelno valdymo rūšys – kaupimu pagrįstas pelno valdymas ir tikrojo pelno valdymas. Išanalizavus literatūroje nurodomus manipuliacijų būdus, pateikiamas išsamus pelno valdymo ir kūrybinės apskaitos būdų sąrašas, kurie susisteminti ir suklasifikuoti pagal jų atitikimą apskaitos standartams, pelno valdymo rūšis ir apskaitos sritis, kurioms jie daro įtaką. Pateikiamas būdų sąrašas ir suklasifikavimas yra naudingas moksline prasme, atliekant tolimesnius šio fenomeno tyrimus.

Various intellectual creations are raising complex moral issues in intellectual property law. Videos of mass shootings made by perpetrators, statues of the Confederacy displayed openly, torture techniques used on criminal detainees, and devices for consuming illegal drugs are only a few examples. These expressive and inventive works pose the question of whether their apparent immoral nature should preclude intellectual property protection. Although courts and scholars have long debated moral values in intellectual property doctrines, the literature is largely silent on the effect of intellectual property theory. The question thus arises: Do the utilitarian, labor-desert, and autonomy theories of intellectual property imply that morality is relevant to whether a work should receive patent or copyright protection? This is a critical question left unanswered by the scholarship and jurisprudence dealing with intellectual property and morality. This Article considers the question. This Article posits that each theory of intellectual property suggests that moral values should inform whether intellectual works receive protection. The Article then contemplates likely objections, responding to arguments that academics have raised against the position that moral values should define intellectual property. Specifically, it responds to the argument that denying protection in some instances may increase the output of an immoral work, that laws in areas other than intellectual property should address moral problems, and that the government should not interfere with the laissez-faire approach of letting the public decide the moral worth of an intellectual creation. The Article concludes that, within constitutional limitations, certain moral values may serve as reasons to deny intellectual property protection.

Purpose: The aim of the research is to indicate the essence of strategic air transport management in the direction of security. Approach/Methodology/Design: The analysis of the literature review, the "case study" method, expert interviews and statistical analysis of the obtained data were used in order to formulate generalized conclusions that will be used to build reliability and safety models, and then to develop the concept of an IT support system. Findings: The problem of managing the transport of strategic goods is poorly recognized. The outsourcing of transport services to military entities takes place regularly and is an effective strategy to support PAF in the field of specialists and means of transport, Studies have found that PAF has a large number of errors. Companies that provide transportation services to military entities should be also prepared for securing side quests. As a result of the research, the strategy implementation procedures transport of goods, including procedures for commissioning transport from a civil carrier were founded. The frequency of adverse events that affect safety. The implementation of transport processes were also identified. Practical Implications: The conducted research will allow in the next stage to develop a detailed model management of the transport of strategic goods in the context of its safety. They will also make it possible to estimate the level of risk in particular phases model and allow us to develop organizational solutions that eliminate or limit frequency of adverse events. Originality/Value: The variety of research methods used and a comprehensive overview of interature allows us to clearly confirm the originality of the study. ; peer-reviewed

For the first time in Ukraine, the definition of «political advertising» is reflected in the Law of Ukraine «On Elections of People's Deputies», so far only on the basis of the definition of «advertising» in the Law of Ukraine «On Advertising» it was possible to qualify political advertising as any information about political actors, political parties, designed to raise awareness of their activities. The mechanism of legal regulation of political advertising involves the development and adoption of national laws and regulations governing public relations arising in the process of production, placement, distribution of political advertising, because in this case may affect the interests of society and the state as a whole. Today the issue of political advertising is regulated by several legal acts, in particular in Article 1 of the Law of Ukraine «On Advertising» provides only the definition of such advertising without details, the Law of Ukraine «On Local Elections», the Law of Ukraine «On Elections of Deputies of Ukraine», the Electoral Code Ukraine's norms stipulate the peculiarities of campaigning in the form of political advertising, some restrictions on campaigning, etc. Therefore, the legislation should be characterized by the dispersion of norms on such advertising and inconsistency in the definition of «campaigning» and «political advertising. Therefore, it is suggested to get acquainted in detail with such a phenomenon as political advertising. The article focuses on the existence in the literature of different approaches to the definition of «political advertising» of its essence, considers the distinction between «political advertising» and «election campaigning», as well as analyzes current legislation and the current state of the legal regulation of this type of advertising

The cyberspace and the Nigerian youths have always brought up a lot of debate and controversies coupled with the use of cyber technology which has been remarkably accentuated by many scholars but lately, it has turned out to be a tool of eminent danger which if not properly addressed would cost the entire country its integrity and image. Cybercrime has taken a whole lot of dimensions and would snowboard to catastrophe. This paper shrewdly highlighted the major causations of cybercrime among our youths, like peer influence, bad leadership style among others. The national lockdown due to the Corona Virus pandemic which affected schools and most jobs was high point for engagement in cybercrime among the gullible youths. The study was qualitative in nature as the pool of our literature was drawn from the secondary sources like the newspaper, internet, textbooks, journals etc. The Marxist theory of crime was judiciously utilized in this paper to decipher the cybercrime, its implications and possible solutions. The study revealed that the spate of cyber criminality occasioned by the nationwide lockdown calls for great concern. In furtherance, if care is not taken our youths that have been groomed and trained in the trade of cybercrime will cause more damage to the country's image abroad. It is therefore recommended that the youths in the country should have a total change of mindset about fast monies which is one of the major propellers of cybercrime. The National Orientation Agency should get to work in other to re-orientate the youths on the dangers of the "Get Rich syndrome" that have continued to ravage our society.

The thesis attempts to identify social mechanisms that connect different forms of resentment – intolerance towards social minorities, anti-democratic views, electoral radical right-wing support – to (changes in) the social and demographic structure of society, economic conditions, policies, and party politics set against the specific historic backgrounds of European countries. "Radical Right-Wing Support among Urban Voters" investigates how immigration into cities – where most immigrants into European countries tend settle – increases electoral radical right-wing support, in the context of poverty, residential segregation and the history of immigration into neighborhoods. The analysis makes use of unique contextual data on neighborhoods in 34 German cities between the years 2014–2017 enriched with election data. "The Residential Context as Source of Deprivation" investigates the political rural–urban divide in current democracies: In regions exposed to precarious demographic developments – heavy emigration, aging populations, few children, skewed adult sex ratios – shops, services, events, and transportation infrastructure thin out, social support systems suffer, and so on, leaving residents feeling disadvantaged. In worldwide comparison, East Germany is more strongly affected by these demographic developments than any other region. The study uses an yearly East-German survey covering the years 2000–2014 enriched with regional contextual data to show long-term effects of demographic developments on anti-immigrant and nationalist attitudes as well as on democratic discontent. "Dynamics of Immigrant Resentment in Europe" focuses on differences between countries by undertaking the first comprehensive test of all social explanations of immigrant resentment predominant in the research literature across 30 European countries between the years 2002–2016, relying on the European Social Survey and comprehensive contextual data.

Bacteria develop resistance to antibiotics following low-level "background" exposure to antimicrobial agents as well as from exposure at therapeutic levels during treatment for bacterial infections. In this review, we look specifically at antimicrobial resistance (AMR) in the equine reproductive tract and its possible origin, focusing particularly on antibiotics in semen extenders used in preparing semen doses for artificial insemination. Our review of the literature indicated that AMR in the equine uterus and vagina were reported worldwide in the last 20 years, in locations as diverse as Europe, India, and the United States. Bacteria colonizing the mucosa of the reproductive tract are transferred to semen during collection; further contamination of the semen may occur during processing, despite strict attention to hygiene at critical control points. These bacteria compete with spermatozoa for nutrients in the semen extender, producing metabolic byproducts and toxins that have a detrimental effect on sperm quality. Potential pathogens such as Klebsiella pneumoniae, Escherichia coli, and Pseudomonas aeruginosa may occasionally cause fertility issues in inseminated mares. Antibiotics are added during semen processing, according to legislation, to impede the growth of these microorganisms but may have a detrimental effect on sperm quality, depending on the antimicrobial agent and concentration used. However, this addition of antibiotics is counter to current recommendations on the prudent use of antibiotics, which recommend that antibiotics should be used only for therapeutic purposes and after establishing bacterial sensitivity. There is some evidence of resistance among bacteria found in semen samples. Potential alternatives to the addition of antibiotics are considered, especially physical removal separation of spermatozoa from bacteria. Suggestions for further research with colloid centrifugation are provided.

Philanthropy institutions are forums for the management of zakat, infaq, and alms to utilize zakat, infaq, and alms more maximum will be managed by the Government in this case Baznas which has a collection unit up to the village level. To have the option to increase the distribution of zakat, infaq and zakat, amil zakat organizations must gain the trust of the local area. An important component of a reliable institution is the responsibility it demonstrates. Based on this, this study intends to find out how the role of the Islamic Philanthropy Institute in the delivery of ZIS in the month of Ramadan by contextual analysis in Deme 2 Village, East Sumalata Region, North Gorontalo Regency. The research method used is field research . The researcher uses aapproach phenomenological including the latest literature from library materials and journals, data is collected through observation, documents and interviews, then the data is analyzed sequentially and interactionist which consists of three stages, namely: ) Data reduction, 2) Data presentation, 3) Conclusion drawing or verification. The results of the study reveal that the existence of this philanthropic institution is very beneficial for individuals in Deme 2 Village, East Sumalata Region, North Gorontalo Regency. Through various assistance provided by the institution, it is possible to build a strengthening of the nearest network. If the beneficiary have difficulty in meeting their daily needs, after receiving the assistance provided by the agency they have the option of meeting their daily needs during the month of Ramadan and especially during the holidays. Eid Al-Fitr. So that with the assistance provided by the Institute, it can empower the surrounding environment.

The thesis attempts to identify social mechanisms that connect different forms of resentment intolerance towards social minorities, anti-democratic views, electoral radical right-wing support to (changes in) the social and demographic structure of society, economic conditions, policies, and party politics set against the specific historic backgrounds of European countries. Radical Right-Wing Support among Urban Voters investigates how immigration into cities where most immigrants into European countries tend settle increases electoral radical right-wing support, in the context of poverty, residential segregation and the history of immigration into neighborhoods. The analysis makes use of unique contextual data on neighborhoods in 34 German cities between the years 20142017 enriched with election data. The Residential Context as Source of Deprivation investigates the political ruralurban divide in current democracies: In regions exposed to precarious demographic developments heavy emigration, aging populations, few children, skewed adult sex ratios shops, services, events, and transportation infrastructure thin out, social support systems suffer, and so on, leaving residents feeling disadvantaged. In worldwide comparison, East Germany is more strongly affected by these demographic developments than any other region. The study uses an yearly East-German survey covering the years 20002014 enriched with regional contextual data to show long-term effects of demographic developments on anti-immigrant and nationalist attitudes as well as on democratic discontent. Dynamics of Immigrant Resentment in Europe focuses on differences between countries by undertaking the first comprehensive test of all social explanations of immigrant resentment predominant in the research literature across 30 European countries between the years 20022016, relying on the European Social Survey and comprehensive contextual data.

The thesis attempts to identify social mechanisms that connect different forms of resentment – intolerance towards social minorities, anti-democratic views, electoral radical right-wing support – to (changes in) the social and demographic structure of society, economic conditions, policies, and party politics set against the specific historic backgrounds of European countries. "Radical Right-Wing Support among Urban Voters" investigates how immigration into cities – where most immigrants into European countries tend settle – increases electoral radical right-wing support, in the context of poverty, residential segregation and the history of immigration into neighborhoods. The analysis makes use of unique contextual data on neighborhoods in 34 German cities between the years 2014–2017 enriched with election data. "The Residential Context as Source of Deprivation" investigates the political rural–urban divide in current democracies: In regions exposed to precarious demographic developments – heavy emigration, aging populations, few children, skewed adult sex ratios – shops, services, events, and transportation infrastructure thin out, social support systems suffer, and so on, leaving residents feeling disadvantaged. In worldwide comparison, East Germany is more strongly affected by these demographic developments than any other region. The study uses an yearly East-German survey covering the years 2000–2014 enriched with regional contextual data to show long-term effects of demographic developments on anti-immigrant and nationalist attitudes as well as on democratic discontent. "Dynamics of Immigrant Resentment in Europe" focuses on differences between countries by undertaking the first comprehensive test of all social explanations of immigrant resentment predominant in the research literature across 30 European countries between the years 2002–2016, relying on the European Social Survey and comprehensive contextual data.