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Referring to a corpus of epistolary sources kept in the personal archival fund of academician V. I. Vernadsky in the Archive of the Russian Academy of Sciences (correspondence sent to him from Crimea) and documents from the St Petersburg branch of the RAS Archive and the Department of Written Sources of the State Historical Museum, the author restores some aspects of the daily life of Crimean local history of the 1920s–1930s. Vernadsky's attention to people and events on the peninsula are connected with a dramatic period of his biography, i.e. his unexpected tenure as rector of the University of Taurida (October 1920 — January 1921). Thanks to the participation of the university in the activities of the Taurida Scientific Association, the academician formed a social circle of scientists from different fields of knowledge in Crimea. The analysis of Vernadsky's correspondence helps define his range of interests related to Crimean affairs after his departure from Crimea. Vernadsky, not indifferent to the fate of Taurida University (M. V. Frunze Pedagogical Institute) (during the years in question described as Crimean University), was interested in the fate of the prominent professors who he worked with at the university in 1920. Thanks to the Crimean correspondence of A. I. Markevich, the leader of the local history movement, the author has been able to clarify the fate of individual manuscripts by V. I. and G. V. Vernadsky and the history of transfer of funds of the pioneers of comprehensive exploration of the peninsula P. I. Köppen and H. H. Steven to the Archives of the USSR Academy of Sciences. The epistolary heritage of geologists P. A. Dvoichenko and S. P. Popova, Vernadsky's former colleagues at Taurida University, makes it possible to recreate the pages of the research of the natural productive forces of Crimea carried out in those years. In his correspondence with professors E. V. Petukhov and N. L. Ernst, Vernadsky discussed individual issues that worried scientists.

One of the tasks that postmodern institutions of higher education must assume with responsibility in the face of the challengesimposed by the knowledge society is to form citizens with an ethical sense that can interact with responsibility and commitment in the face ofuncertainty. This task to which the university has as a challenge has been raised in its transfer, not only as founder and architect but also aseducator, by Andrés Entrena Parra and that in this work we will approach from two premises: Education as a moral and ethical duty to themodel of the Greeks in the idea of Socratic Morality, Socrates of Plato and the idea of how to form new generations from the Platonic approach,generations that must learn to discern what is right from the middle ground raised in the Nicomachean ethics of Aristotle. A second aspect isthe ethical task of the teacher, reflection that is approached from the ideas of educating for freedom and democracy, where some postmodernthinkers are taken as theoretical references. ; Una de las tareas que debe asumir con responsabilidad las instituciones posmodernas de educación superior, frente a losdesafíos que impone la sociedad del conocimiento, es el de formar ciudadanos con un sentido ético que puedan interactuar con responsabilidady compromiso ante la incertidumbre. Esa tarea a la cual tiene como reto la universidad ha sido planteada en su trasegar, no solo como fundadory arquitecto sino como educador, por Andrés Entrena Parra y que en este trabajo abordaremos desde dos premisas: La educación como un debermoral y ético al modelo de los griegos en la idea de Moral socrática, de Sócrates de Platón y; la idea de cómo formar las nuevas generacionesdesde el enfoque platónico, generaciones que deben aprender a discernir lo justo desde el término medio planteado en la ética nicomaquea deAristóteles. Un segundo aspecto es la tarea ética del maestro, reflexión que se aborda desde las ideas de educar para la libertad y la democracia,en donde se toman algunos pensadores posmodernos como ...

The Cotonou Partnership Agreement between the European Union (EU) and the Organisation of the African, Caribbean and Pacific States (OACPS) countries, the legal and financial framework that supported the Technical Centre for Agricultural and Rural Cooperation (CTA), was due to end on 28 February 2020. As a consequence, CTA was also set to close. An orderly closure of the Centre was agreed by the OACPS-EU authorities, with the process to run from March to December 2020. As the negotiations on the future agreement between the OACPS and EU were delayed, the parties agreed on transitional measures to extend the application of the Cotonou Agreement first until December 2020 and later until November 2021. Although the process of closing CTA continued into 2021, the work described in this report was carried out between March and December 2020. Established in 1983, CTA actively supported agricultural transformation in African, Caribbean and Pacific (ACP) countries for over 35 years, with wide ranging results and uptake of innovative practices in nearly 80 countries. Over the years, CTA adapted its approaches from its original role as a knowledge broker to driving wider investments, promoting innovation exchange on technologies, digital solutions, business models and relationships that have been critical to the sustainable transformation of ACP agriculture and the improvement of food and nutrition security. These decades of investments have yielded impressive results, a strong reputation and a rich intellectual property legacy, most of which is extremely useful to ACP agriculture and the development sector. Although CTA as an institute will cease to exist, the Centre has made every effort to ensure that its rich portfolio of valuable intellectual assets remain global public goods and continue to be available publicly to those that can benefit from them. As part of the orderly closure process, the Centre's management instituted a process to take stock of its intellectual legacy assets and plan for their responsible transfer, retention or disposal, in close consultation with EU and ACP stakeholders. This included a comprehensive plan for handling these assets, which was approved by the EU and CTA's Executive Board. ; European Union ; Internal Review

Purpose: This study examines the relationship of socio-economic characteristics of start-ups with their size in Gujarat, India. It also assesses the determinants affecting the annual sale of start-ups. Methods: It includes primary information based ona survey of120 founders of start-ups. Linear and semi-log linear regression models havebeen applied to assess the determinants of start-ups. Probit regression models have been consideredto assess the factors affecting the annual sale of the start-ups. Results: Stage of start-up, the participation of founders in conferences, educational qualification, and new products launched by start-ups, professional connections of founders, source of funding, and support from incubator/accelerator/supporting organizations are found crucial determinants of start-up size in Gujarat. The annual sales of the start-ups are positively associated with stage of start-up, support from a mentor, team members, founder's academic qualification, and collaboration with national or international organizations, unskilled workers. Implications: Technology transfer and commercialization, development of new products, government regulations, the requirement of costumers, free rights for entrepreneurs, appropriate financial support for new entrepreneurs, transparency and clarity in government policies, the establishment of high-tech start-ups, and development of digital infrastructure, increase in R&D spending in research academia, and association of research institutions with entrepreneurs would be conducive to create an appropriate start-ups ecosystem and to reduce regional development disparities across Indian states. Subsequently, it would be helpful to increase sustainable development in India. Originality: This study has used primary information of 120 founders of start-ups to assess the determinants, and the factors affecting annual sales of start-ups using the regression model in, Gujrat, India. Thus, it has an empirical contribution to the body of knowledge. Limitations: This study could not provide rational justifications on most factors that show an insignificant impact on start-ups due to the small sample size. Further research, therefore, may be considered to identify the association of start-up size with the variables using a large sample size in India.

This cumulative dissertation aims to understand the role of water operators' partnerships (WOPs) in improving urban water supply in developing countries. Through two cases in Vietnam, safe access to water is explored in relation to the place-specific adaptation of decentralized and non-networked infrastructures, as well as the expansion of large-scale (centralized) infrastructures. The case of Hanoi uses the theoretical and conceptual frameworks of urban political ecology and splintering urbanism to understand multilevel water governance and suburbanization trends. The second case compares performance changes of the local water utility in Da Nang, before and after a cooperation with the Dutch organization, VEI (formerly known as Vitens Evides International)—the world's leading non-profit promoter and implementer of WOPs. In this example, supporting institutions include the Asian Development Bank (ADB), the Japanese International Cooperation Agency (JICA), the United States Agenda for International Development (USAID), and the World Bank. Given the internationalization of strategies toward sustainable development, the research focuses on mechanisms of cooperation that support sustainable water management transitions and resilient urban water supply systems. The research assumes that WOPs sustainably contribute to the improvement of urban water supply in developing countries through the transfer of technical and operational knowledge, and the financial support of local water utilities. Both cases deliver relevant insights regarding: i) the continuity of utility performance improvements, ii) sustainable water management transitions, and iii) the effects of WOPs on poverty reduction. This work further demonstrates that by supporting urban infrastructure development, WOPs can make an important contribution to Vietnam's integration in the world economy. The findings emphasize the need to adopt a new understanding of transnational urbanism in order to raise accountability of international actors over the management of local resources. An agenda for future research suggests deepening into the debate of privatization of public water utilities. Given the relatively recent adoption of the United Nations' Resolution A/RES/64/202 on the human right to water, it is necessary to explore the legal frameworks which encourage that international cooperation mechanisms favor cost-effective solutions for affordable and inclusive access to safe water.

The world faces old and new problems that are more complicated than our currently capable multilateral and national institutions. To face these challenges, international cooperation is becoming ever more important. An international environmental agreement is a kind of treaty that is binding in international law, allowing them to accomplish an environmental goal. Bilateral environmental agreement is defined as an agreement between two countries. If the agreement is signed between three or more nations it is called a Multilateral Environmental Agreement. These agreements, mainly drawn up by the United Nations, include issues, such as environmental policies, freshwater policies, hazardous waste and material policies, aquatic environment, wildlife conservation policies, noise pollution and nuclear safety. International agreements set a number of objectives: Informal agreements may formulate action plans for sovereign states or international institutions; they may establish or alter international organizations or bodies; and legally binding agreements may demand that sovereign states change their actions. Least developed countries face significant challenges in terms of mitigation and adaptation, which must be resolved by successful agreements. A state government may wish to abide by an agreement but lacks the power to do so. Some climate agreements build in frameworks for promoting implementation and enforcement through technology transfer, funding and technical support. Agreements can facilitate the process of forging a common vocabulary and a mutual knowledge of an issue. States have often taken steps within their own jurisdictions which foreshadow what they are prepared to agree internationally. The balance of power is increasingly shifting, giving rise to questions about the successful functioning of foreign regimes. This current multi-polarity also deepens cleavages over the nature of agreements. The financial crisis spurred consensus on institutional reform; adapting international architecture to better represent the dynamics of contemporary power. The emerging and developing economies have concluded agreements in the environmental problem field to promote mitigation and adaptation assistance to the least developed countries. This present paper analyzes the development, function and the problems of these agreements.

Актуальность работы определяется необходимостью выстраивания наиболее эффективных взаимоотношений между университетами и производственными предприятиями при поддержке государства для ускорения процессов трансфера научных результатов в промышленность и далее вывода на рынок, тем самым способствуя развитию экономики страны. Цель: анализ взаимодействия университета и производственного предприятия на примере Томского государственного университета систем управления и радиоэлектроники. Для описания экономических показателей финансирования научных проектов в университете на общем фоне экономической ситуации 2011-2018 гг. в Томской области, Сибирском федеральном округе, Российской Федерации использованы открытые данные отчетов о научной деятельности Томского государственного университета систем управления и радиоэлектроники, данные федеральной статистики и ведомственных отчетов. В ходе исследования были проведены опросы с помощью полуструктурированных интервью представителей науки и бизнеса. Методы: эмпирико-теоретические, в частности индукции; методы научного познания, такие как экспертные оценки и анализ. На основе анализа интервью, текущей ситуации и экономических данных разработаны рекомендации, содействующие улучшению и активизации взаимодействий университета и производственного предприятия. ; The relevance of the work is determined by the need to build the most effective relationship between universities and industrial enterprises with the support of the state to accelerate the transfer of scientific results in industry and further on the market, thereby contributing to the development of the country's economy. The aim of the research is the analysis of interaction between university and industrial enterprise on the example of Tomsk State University of Control Systems and Radioelectronics. The data from federal statistics and departmental reports are used for description of the general background of the economic situation in 2011-2018 in the Tomsk region, the Siberian Federal Area, the Russian Federation. The open reports on the scientific activities of Tomsk State University of Control Systems and Radioelectronics were used as well. The surveys were conducted with the help of semi-structured interviews with representatives of science and business. Methods: empirical-theoretical, in particular: induction; scientific knowledge method such as expert estimation and analysis. Based on the analysis of economic data, analysis of interviews and the current situation the authors have developed the recommendations. They have potential to contribute for improving and enhancing the interaction between the university and the industrial enterprise.

[Abstract] Over the years, the success of recommender systems has become remarkable. Due to the massive arrival of options that a consumer can have at his/her reach, a collaborative environment was generated, where users from all over the world seek and share their opinions based on all types of products. Specifically, millions of images tagged with users' tastes are available on the web. Therefore, the application of deep learning techniques to solve these types of tasks has become a key issue, and there is a growing interest in the use of images to solve them, particularly through feature extraction. This work explores the potential of using only images as sources of information for modeling users' tastes and proposes a method to provide gastronomic recommendations based on them. To achieve this, we focus on the pre-processing and encoding of the images, proposing the use of a pre-trained convolutional autoencoder as feature extractor. We compare our method with the standard approach of using convolutional neural networks and study the effect of applying transfer learning, reflecting how it is better to use only the specific knowledge of the target domain in this case, even if fewer examples are available. ; This research has been financially supported in part by European Union FEDER funds, by the Spanish Ministerio de Economía y Competitividad (research project PID2019-109238GB), by the Consellería de Industria of the Xunta de Galicia (research project GRC2014/035), and by the Principado de Asturias Regional Government (research project IDI-2018-000176). CITIC as a Research Center of the Galician University System is financed by the Consellería de Educación, Universidades e Formación Profesional (Xunta de Galicia) through the ERDF (80%), Operational Programme ERDF Galicia 2014–2020 and the remaining 20% by the Secretaria Xeral de Universidades (ref. ED431G 2019/01). ; Xunta de Galicia; GRC2014/035 ; Gobierno del Principado de Asturias; IDI-2018-000176 ; Xunta de Galicia; ED431G 2019/01

Background
Not enough is known about how the family justice system is working, the children and families using these services, and their wider outcomes beyond their involvement with the family court. The Nuffield Family Justice Observatory (FJO) Data Partnership, comprising a bespoke analysis platform hosted within the Secure Anonymised Information Linkage (SAIL) Databank and analytical teams at Lancaster and Swansea Universities, has been established to address this knowledge deficit.
MethodsFamily justice data is being deposited in the SAIL Databank. Data are acquired using a standardised split-file approach, stored in an anonymised format and made available to projects as linked data using a unique encrypted project anonymised linkage field. These data can be augmented with a wealth of available health, education and other governmental/social routinely collected datasets, and future data acquired from other sources, for a range of research projects.
ResultsChildren and Family Court Advisory and Support Service (Cafcass) Cymru data has been transferred to the SAIL Databank, and agreements to transfer the Cafcass England data are being finalised. Applications are now welcomed to use these data to enhance understanding of the family justice system and children and families involved with the family courts in public and private law. Access will be facilitated through the SAIL Databank, subject to relevant governance procedures.
ConclusionWe will discuss the rationale of the Nuffield FJO Data Partnership, and how it aims to a) increase capacity and capability of researchers and data scientists utilising family justice and other relevant administrative datasets, b) improve understanding about the family justice system using data from the Cafcass in England and Wales, c) demonstrate the complexities and value of data linkage, and d) assist future policy and practice development. We will discuss matching rates for the Cafcass Cymru data and linkages that have been made to other datasets within the SAIL Databank. We will also set out the support available from the partnership to those wishing to access and utilise family justice data.

The subject of the research is theoretical and practical aspects of the definition and implementation of innovative management technologies and their components in the system of strategic management of agrarian enterprises. The purpose of the work is to identify the factors and competitive advantages of innovative management technologies and to substantiate the mechanisms of their implementation in the system of strategic management of agrarian enterprises. Methodological basis of the article became as general scientific, and special methods of scientific knowledge. Were used methods: dialectical, monographic, historical, system-structural analysis and synthesis, problem and program-target approaches. Results of work. The article considers the content and features of benchmarking as a tool of tactical management and strategic management of enterprise development, achieving their competitiveness. Its main advantage is the maintenance of the current efficiency and the provision of competitive advantages for a long time. Also benchmarking is aimed at improving the quality of products, introducing the benefits and achievements of other enterprises. The basic functions and tasks of benchmarking are substantiated. The efficiency and prospects of its application are determined. The field of application of results. Conclusions and results of the article can be used in the educational-scientific process of the economic faculties of higher educational institutions. It is expedient to transfer them for practical use in the management of enterprises in order to increase its efficiency on an innovative basis. Conclusions. As a powerful quality tool, benchmarking is an indispensable tool for learning the organization. Without it, you will never know which position of the company with regard to competitors and companies of the world level, you will not learn about the new methods necessary for a radical improvement; will not be a way to measure the effectiveness of processes. Benchmarking is not limited to studying the experience of "the work of competitors and world leaders." It is one of the key tools in the process of continuous improvement of any activity, because benchmarking is a systematic comparison of elements of activity with similar elements of more successful activity at macro and micro levels.

The subject of the study is the theoretical and practical aspects of the implementation of financial security and taxation of tourism in Ukraine. The purpose of the work is to identify the features of financial activities and the specifics of taxation of tourist enterprises and the development of practical recommendations for their improvement. Methodological basis of the article became as general scientific, and special methods of scientific knowledge. Were used methods: dialectical, monographic, historical, system-structural analysis and synthesis, problem and program-target approaches, definition of financial results and tax standards. Results of work. The article describes the features of achievement and taking into account the financial results of the activities of tourism enterprises, operators and agents. The specifics of taxation and types of taxes, their disadvantages and advantages are revealed. The directions of improvement of financing, taxation and general activity are grounded in order to increase the efficiency and competitiveness of the tourism industry in the national, European and global dimensions. The field of application of results. Conclusions and results of the article can be used in the educational-scientific process of the economic faculties of higher educational institutions. It is expedient to transfer them for practical use in the management of tourism activities at the enterprise level, in the administration of taxes, in the activities of public organizations, rural communities. Conclusions. It was determined that shortcomings in the process of financing tourism enterprises and administration of taxes led to the emergence of a set of problems of their development. This is a low level of tax culture as a result of the disrespectful attitude of taxpayers towards their payment; widespread use of tax evasion schemes; significant budget arrears of VAT refunds. Therefore, measures for the development and improvement of the tax system for tourism companies should take into account the identified shortcomings and build on the concept of increasing tax discipline by taxpayers on the one hand, as well as reducing their quantity, volumes, unification from the side of the fiscal service and other institutions on the other. This will increase their competitiveness, including in the global dimension.

The subject of the study is theoretical and practical aspects of accounting, audit and control of leasing activity and improvement of their quality on the basis of the unification of transaction accounting and the regulation of audit and control procedures. The purpose of the work is to solve the problems of organization, the content and methods of accounting, audit and control of leasing activities to increase its efficiency and further distribution in agribusiness. Methodological basis of the article became as general scientific, and special methods of scientific knowledge. Methods were used: monographic, abstract-logical, dialectical, system-structural analysis, special methods of accounting and audit. Results of work. The article thoroughly investigates the issues of maintenance and improvement of accounting, audit and control of leasing operations at Ukrainian enterprises. The proposals for improving the methodology of leasing audit, individual procedures and structural elements of audit and control are substantiated. The basic stages of the audit of leasing operations are developed, taking into account the specifics of their content, which lead to an increase in the quality of the audits. The field of application of results. Conclusions and results of the article can be used in the educational-scientific process of the economic faculties of higher educational institutions. It is expedient to transfer them for practical use in the practice of agrarian enterprises, audit companies and controlling structures. Conclusions. Improving the content of accounting systems and programs of control and audit of leasing activities should be based on the following basic procedures: legal expertise of a leasing agreement with a certain influence of their accounting regulations; checking the completeness, estimating the cost and documenting the records of the leased objects; checking the accounting of lease payments; verification of amortization amounts accrued under leasing objects; verification of validity of the inclusion of lease payments in the expenses taken for the purpose of taxation of profits; studying and assessing the compliance of the tax accounting registers.

Purpose
This research is based on a theoretical interest and practical need to examine female actors as entrepreneurs and innovators. The Saudi Vision 2030 emphasizes entrepreneurship, innovation and stronger female participation in the work force. The purpose of this paper is to point to theoretical underpinnings in female entrepreneurial and innovative activity and to examine success factors for female entrepreneurial innovators in the context of the Kingdom of Saudi Arabia (KSA).


Design/methodology/approach
The paper is based on secondary data sources. The secondary data in this research were collected from recent academic journals related to female innovation and entrepreneurship. The selected literature represents international and regional (Middle Eastern) research, including research addressing KSA.


Findings
Theories are not universal but contextually bound, and Western theories may not directly apply to the KSA context. The late female labor history and gender segregation have not formed an environment similar to the West where innovation has a male connotation and where gender is created or recreated in interaction. The paper suggests gender differences and similarities in innovation as a suitable approach to examine female entrepreneurs and innovators in KSA. While there are similar tendencies between the Saudi and international contexts in regard success factors, KSA inhibits unique factors associated with female entrepreneurs and innovators and their environment.


Research limitations/implications
This research is aimed at academia and offers points to consider for theoretical examination, focusing on the fitness of theory from an economic, social and cultural perspectives. The research may offer knowledge to policymakers and practitioners in the Middle East region and KSA when applying new policies on entrepreneurship and innovation.


Originality/value
The value of the research lies in its timeliness. While there are economic rationales for research on female entrepreneurial innovators, there are theory-related reasons to examine the topic. With the increased interest in research on Saudi female entrepreneurs, academic discussion needs to take a closer look at the context to gain an understanding of how theoretical approaches may or may not transfer across regions.

Adaptation to anthropogenic climate change is the biggest challenge that humankind faces. The Intergovernmental Panel on Climate Change (IPCC) provides a synthesis of the state of the science, impacts, and policy, with a focus on long-term climate trends. However, the worst impacts of climate change are likely to come from its exacerbation of weather and climate variability. For example, higher temperatures in a particular region could lead to harsher droughts and more deadly heat waves. These are also the kinds of hazards that are regularly monitored and forecast by governments and institutions at the national, regional, and international scale. This paper argues that climate services are a critical component of adaptation. Communities that benefit from climate services will be better adapted to long-term climate change as well as the weather events and the year to-year variability it could make worse. Climate services involve the production, translation, transfer, and use of climate knowledge and information in relevant decision-making, policy and planninga. They involve far more than climate data, encompassing an understanding of the needs of decision makers and delivering useful information in ways it can be applied for better results. A well-functioning climate service can help decision-makers understand, anticipate, and manage climate-related risks across the range of relevant time scales, from days to decades, much in the way a national meteorological service (NMS) does for weather. Yet, in most of the world, climate services are not sufficiently developed, nor are they properly aligned with the needs of decision-makers in the sectors and systems that are most at risk. The urgency of the climate challenge calls for a critical examination of the current state of climate services relative to the needs of decision-makers; it also requires aggressive action to address long-standing obstacles to meeting those needs. While several decades of research, investment, and implementation provide a strong foundation for climate services, more deliberate action is needed to position climate services as essential to adaptation.

198 páginas ; In a globalized world in which information and communications technologies are advancing by leaps and bounds generating social, cultural. economic. political risks and legal circumstances for their users, greater knowledge is demanded against cybercrime and computer-related crime; which contribute to the consolidation of legal criteria for its regulation by international organizations in a multilateral, and individual manner, and to take actions to identify the different types of cybercrime, provide tools for its typical adaptation, prevent its consummation and impose sanction by the competent authorities. Essentially towards this perspective, the research is focused. lt welcomes the qualitative research characteristics, of an exploratory nature, under an analytical-interpretative approach of documentary review. This study analyzes the status of the cybercrime issue, in the comparative law framework, having as reference some countries and cybercrime within the Colombian legal system, primarily addressing non-consensual transfer of assets. ; En un mundo globalizado en el que las tecnologías de la información y las comunicaciones avanzan a pasos agigantados generando riegos para sus usuarios dadas las circunstancias sociales, culturales, económicas, políticas y jurídicas, se demanda un mayor conocimiento frente al delito informático y la ciberdelincuencia, que contribuyan a la consolidación de criterios legales para su regulación por parte de organismos internacionales de forma multilateral e individual, que permitan tomar acciones para identificar las múltiples tipologías de los ciberdelitos, brindar herramientas para su adecuación típica, prevenir su consumación e imponer sanciones por parte de las autoridades competentes. Esencialmente hacia esa perspectiva se encuentra enfocada la investigación, que acoge las características de investigación cualitativa, de carácter exploratorio, bajo un enfoque analítico-interpretativo de revisión documental. En este estudio se analiza el estado de la cuestión sobre el delito informático en el marco del derecho comparado, tomando como referente algunos países y el delito informático dentro del sistema jurídico colombiano, abordando primordialmente la transferencia no consentida de activos. ; Magíster en Justicia y Tutela de los Derechos con énfasis en Derecho Procesal ; Maestría