Comparative Analysis Approach Research Articles

Individual income tax in the context of achieving social justice

Purpose of the research is to assess the current practice of individual income tax, to justify the need to replace the proportional rate with a progressive scale. Methodology – the theoretical and methodological basis of the research is based on the principles of a systematic approach and methods of comparative, quantitative and qualitative analysis and economic and statistical data processing. Originality / value of the research – a feature of the study is the scientifi c justification of the expediency of introducing a progressive scale for individual income tax, the development of an author's scale of rates based on economic and mathematical calculations. The results of the research show that the current practice of calculating individual income tax in the republic requires adjustments and the introduction of a progressive scale replacing the current single rate of 10 %. The introduction of a progressive scale will contribute to reducing social risks, leveling social inequality and increasing tax revenues to the budget.

Correction: Jain et al. Proteomic Approach for Comparative Analysis of the Spike Protein of SARS-CoV-2 Omicron (B.1.1.529) Variant and Other Pango Lineages. Proteomes 2022, 10, 34

In the publication [...]

Correction: Jain et al. Proteomic Approach for Comparative Analysis of the Spike Protein of SARS-CoV-2 Omicron (B.1.1.529) Variant and Other Pango Lineages. Proteomes 2022, 10, 34

In the publication [...]

An empirical analysis of organic micro-level agricultural knowledge and innovation systems (microAKIS) in three federal states in Germany

ABSTRACT Purpose To achieve the ambitious policy goals concerning organic agriculture in Germany, it is crucial to understand which actors and institutions in the German organic microAKIS are most important to farmers and how farmers within the system share knowledge. This study explores these questions by focusing on farmers who are members of organic producer associations (OPAs) in three federal states in Germany. Design/methodology/approach Fieldwork was conducted in Brandenburg, Lower Saxony, and Bavaria from April to September 2021 through qualitative research utilizing participant observation on organic farms and in-person and Zoom interviews with farmers and experts in the organic agricultural sector. Findings This study concurs with previous studies’ findings that German organic farmers obtain and exchange knowledge, information, and innovations from a wide variety of sources surrounding their farm business as a whole; however, regarding agricultural practices and technologies, fellow farmers and OPAs are the most important sources. Practical implications Through comparing the microAKIS in Brandenburg, Lower Saxony, and Bavaria this paper explores how farmers in different states depend diversly on state structures, how in the organic sector farmers rely heavily on the private sector for knowledge and information exchanges surrounding agricultural practices and technologies, and how these networks can be improved. This enables discussions on advancing the sector and meeting policy goals by addressing farmers’ needs. Theoretical implications The microAKIS framework is advanced by engaging in a comparative analysis and bottom-up approach to identify significant actors according to farmers in the organic sector in Germany. Originality/value This study outlines the individuals and organizations that make up the organic microAKIS in Germany, which has been underexplored in the fast-growing organic sector, and utilizes empirical evidence to display farmers’ perspectives.

Exploring the Application of Digital Twin Technology in the Energy Sector using MEREC and MAIRCA Methods

Smart city sustainability initiatives prioritize creating environmentally, economically, and socially sustainable urban environments. Digital Twin (DT) technology creates precise digital replicas of physical assets, systems, or processes. These digital twins play a crucial role in advancing the goals of smart city sustainability. This paper explores the development and application of DT technology for integrated regional energy systems in smart cities, emphasizing its potential to optimize energy consumption, reduce costs, and enhance overall system performance. The CloudIEPS platform, an energy internet planning platform based on digital twin technology, is a great example of how digital twin technology can be applied in practice, helping optimize energy efficiency and reduce costs. Integrating digital twin technology with the Multi-Criteria Decision-Making (MCDM) methods offers a novel approach to managing and optimizing energy systems in smart cities. The paper aims to create a consistent and robust approach to determining the best digital twin solution for energy systems in smart cities. The paper identifies critical factors for decision-making and establishes a method for assessing the significance of criteria using Triangular Neutrosophic Sets (TNS) through the MEthod based on Removal Effects of Criteria (MEREC) and the Multi-Attributive Ideal Real Comparative Analysis (MAIRCA) approach. These methods are used to evaluate and prioritize multiple criteria in decision-making processes. Furthermore, the methods are combined with Triangular Neutrosophic Sets (TNS) to support decision-making for smart cities' energy systems, better accounting for the complex and uncertain nature of energy systems. A case study is conducted to apply and validate the developed methodology and perform a sensitivity analysis of the experimental results. The research outcomes indicated that the proposed methodology is robust and effective in handling the uncertainty and complexity inherent in smart cities' energy systems. The sensitivity analysis further confirms the stability and adaptability of the proposed methodology across different scenarios, making it a valuable tool for policymakers and stakeholders in the energy sector.

COMPARISON OF COMMERCIAL DISPUTE RESOLUTION MECHANISMS IN JORDAN AND THE MIDDLE EAST

This article provides a comprehensive comparison of commercial dispute resolution mechanisms across Jordan, Saudi Arabia, the United Arab Emirates (UAE), and Egypt. With the increasing globalization of business and the growth of foreign investments in the Middle East, an effective and efficient legal framework for dispute resolution is critical. The primary goal of this study is to provide a comprehensive comparative analysis of commercial dispute resolution mechanisms in Jordan and key Middle Eastern countries, with the aim of understanding their impact on the business climate and investor confidence in the region. The research employs a comparative analysis approach, drawing on a variety of sources including legal texts, case studies, and interviews with legal experts and business professionals from Jordan, Saudi Arabia, UAE, and Egypt. This comparative analysis examines the similarities and differences in the dispute resolution frameworks of these four countries, focusing on judicial processes, arbitration practices, and the adoption of alternative dispute resolution (ADR) methods. All four nations share a common legal heritage influenced by Islamic Sharia law and have adopted international standards such as the UNCITRAL Model Law to modernize their arbitration systems. Each country has established specialized commercial courts to expedite the resolution of business disputes and is a signatory to the New York Convention on the Recognition and Enforcement of Foreign Arbitral Awards, facilitating cross-border enforcement of decisions. However, there are distinct differences shaped by local legal and economic policies. For instance, the UAE features a dual judicial system that includes Sharia-influenced local courts and common law-based courts in its free zones, which are absent in the other three countries. The study highlights the strengths and weaknesses of each jurisdiction's dispute resolution mechanism and discusses ongoing reforms aimed at enhancing the effectiveness and efficiency of legal processes. This analysis not only aids in understanding each country's approach to dispute resolution but also serves as a guide for international businesses and investors considering operations in these regions.

Президентские выборы как показатель внутриполитической стабильности в РФ: федеральные и региональные аспекты

Subject. Presidential elections as an indicator of internal political stability in the Russian Federation. Purpose. Identification of factors of political stability in the Russian society capable to influence the electoral behavior of citizens, their attitude to various political institutions and actors, as well as affect the results of presidential elections. Results. The processes that took place during the election of the President of the Russian Federation since the beginning of the 2000s were considered. Based on the data of the Central Electoral Commission, the results of voting for the country as a whole and for individual regions were analyzed. It was noted that the ability to overcome difficulties at crucial moments for the state predetermined certain victories of V.V. Putin in elections. Methodology. The article uses general scientific methods of analysis, synthesis, induction, deduction, method of comparative analysis, system and structural-functional approaches, statistical method. Scope. The results of the study can be applied in the practical activities of public politicians, state and municipal government bodies, in the development of general and special courses in political science, conflict science, national and regional security, political regionalism. Findings. The stability of the functioning of the structured political system and the high percentage of voters in the presidential elections clearly lie in effective action to ensure the well-being of citizens, the traditions of the national political culture.

Solving a Multi-Objective Optimization Problem of a Two-Stage Helical Gearbox with Second-Stage Double Gear Sets Using the MAIRCA Method

This paper provides a novel application of the multi-criteria decision-making (MCDM) method to the multi-objective optimization problem (MOOP) of creating a two-stage helical gearbox (TSHG) with second-stage double gear sets (SDGSs). The aim of the study is to determine the optimum major design components for enhancing the gearbox efficiency while reducing the gearbox volume. In this work, three primary design parameters are chosen to accomplish this: the gear ratio of the first stage and the coefficients of the wheel face width (CWFW) of the first and second stages. Additionally, the study is conducted with two distinct objectives in mind: the lowest gearbox volume and the maximum gearbox efficiency. Moreover, phase 1 and phase 2, respectively, are the two stages of the MOOP. Phase 2 handles the MOOP to identify the ideal primary design factors as well as the single-objective optimization problem to minimize the difference between the variable levels. Additionally, the Multi-Attributive Ideal–Real Comparative Analysis (MAIRCA) approach is selected to deal with the MOOP. The results of the study are utilized to determine the ideal values for three crucial design parameters in order to create a TSHG with SDGSs.

Green hydrogen vs green ammonia: A hierarchical optimization-based integrated temporal approach for comparative techno-economic analysis of international supply chains

Recent global trends have increasingly focused on sustainable and green energy solutions,transitioning away from fossil fuels. Green hydrogen (GH) and green ammonia (GA) have emerged as promising contenders for energy carriers in international supply chains. Our manuscript delivers a thorough comparative analysis of GH and GA, acknowledging the complex interrelations among synthesis, storage, distribution, and conversion processes. This evaluation also incorporates the variability of weather, energy demand, and the delays inherent in shipping, on both hourly and seasonal scales. The study features a detailed case analysis of nine international trading routes, utilizing a hierarchical optimization framework and conducting comparative economic evaluations. Additionally, the study delves into a sensitivity analysis, exploring factors such as economies of scale and the operational constraints of water electrolyzer. One of the key findings of our research is the identification of GA as a more favorable option for an international energy carrier, particularly when considering renewable energy's seasonality and intermittency. GA's superior storage and transportation properties significantly mitigate uncertainties within the supply chain, offering a more robust solution in the context of green energy transportation and logistics. Furthermore, the techno-economic analyses survey their impact on each supply chain and reveal the interconnectedness between each supply chain element – power, conversion, storage, and transportation.

Enhancing public service delivery efficiency: Exploring the impact of AI

This study aims to investigate the impact of Artificial Intelligence (AI) adoption on public service delivery efficiency in India. It addresses a significant gap in existing literature by investigating the impact of AI adoption on public service delivery efficiency in India, a context that has not been extensively explored. Through a comparative analysis approach, the study assesses the effectiveness of AI applications in enhancing public service delivery. The quantitative research design employed in the study draws on previous literature on AI integration in governance and focuses on Chief Information Officers (CIOs) as primary respondents. The findings reveal significant improvements in citizen-centric services and municipal processes due to AI adoption. However, the impact on human-centric aspects is found to be moderate. The study also underscores the importance of infrastructure readiness for successful AI implementation. Notably, only 25 % of organizations were found to be possessing advanced technological infrastructure. This research is original in its focus on Chief Information Officers (CIOs) as primary respondents and its comparative analysis approach to assess the effectiveness of AI applications in enhancing public service delivery. This study offers valuable insights for policymakers and practitioners. Emphasizing the need for effective policies and infrastructure development, it highlights the potential of AI to eliminate corruption risks and enhance overall efficiency and transparency in public service delivery mechanisms.

In Addressing Forest and Land Fires in East Kotawaringin Regency, Collaboration and Socio-Economic Aspects of The Penta Helix Model are Employed

Introduction: Forest fires are a crucial issue requiring serious attention as it reached 9.7 million hectares of forest fires in 1997/1998. Therefore, there is a need for synergy between governmental and non-governmental institutions to support the mitigation of forest and land fires. Literature Review: Collaborative Governance is one of the types of Governance. This concept emphasizes the importance of a condition where public and private actors (businesses) collaborate in specific ways and processes to produce legal products, regulations, and policies appropriate for the public or society according to Ansell and Gash (2007:545). Method: The Penta Helix model is most commonly associated with the ABCGM concept, which stands for Academician, Business, Community, Government, and Media. This study employs a Comparative Qualitative Analysis (QCA) approach. Result and Discussion: This research showed that the contribution of academia in Penta helix collaboration is as a conceptualizer, The contribution of businesses in the Penta helix context is generally an enabler in both technology and innovation, as well as training, the government's contribution is mitigating forest and land fires in East Kotawaringin Regency includes the Regional Disaster Management Agency (BPBD). Conclusion: The role of the Community in Penta helix collaboration is as an accelerator in mitigating forest and land fires, while the role of the media from the Penta helix perspective is as a bridge to convey information on forest and land fire prevention from authorities (communicators) to the public (communicants). In term of collaboration, face-to-face dialogues is necessary to have consensus of the discussion.

Identifying Sustainability Efforts in Company’s Reports Using Text Mining and Machine Learning

This study delves into the utilization of text mining to scrutinize social and environmental reports of companies, showcasing its effectiveness in evaluation. It explores various text mining techniques and practically applies decision tree, k-nearest neighbors, and naïve Bayes methods. The paper offers guidance on extracting pertinent terms related to four CSR dimensions: Environment, Employee, Social responsibility, and Human rights. Results demonstrate the successful differentiation of text based on these dimensions, leveraging a CSR-relevant dictionary by Pencel and Malascue. Employing document classification techniques, the study constructs four models using distinct text mining approaches for comparative analysis. Through this research, the valuable role of text mining in assessing social and environmental disclosures is underscored, providing insights into optimizing these techniques for evaluations and emphasizing their potential to enhance understanding and decision-making in corporate social responsibility assessments. Keywords: sustainability, text mining, machine learning, Corporate Social Responsibility - CSR, environmental reports

Tools of Mobile Marketing of Today’s Business-Structures

The development of information technologies and use of mobile devices that help establish direct contacts at a distance became an integral part of people life and tools of conducting today’s business. These factors promote the development of mobile marketing, a new and promising trend of work, which is characterized by interactive contact with target audience beyond space limits. There are a lot of investigations and publications dealing with different aspects of mobile marketing, however the problem of tools of mobile marketing stirs high interest of academic community. The goal of the article is to research the role of technology and tools of mobile marketing in shaping key metrics of estimating efficiency of its elements. The author studied the totality of mobile marketing elements, characterized voice services of support, SMS, MMS, e-mail promotion, mobile applications, described stages of developing mobile applications, showed variants of mobile adverts in advertising and social networks, identified the role of mobile marketing in elaborating strategy of customer moving along the marketing funnel, until the target step interesting for the company is made, analyzed practice of using mobile marketing in restaurant business, found key competitive advantages, which are obtained by the organization by introducing events of mobile marketing, described groups of metrics for estimating mobile traffic in efficiency of mobile marketing elements in the enterprise functioning (cost, conversion nature of adverts, investment return, customer activity and involvement). Academic findings and conclusions of the research can be useful both for management of Russian companies in elaborating strategy of reaching competitive advantage on market and representatives of other professional communities interested in using tools of mobile marketing. Research methods combined comparative and systematic analysis, qualitative and quantitative approaches.

The pursuit of splendour: a recipe of psychological motivations driving conspicuous luxury consumption

PurposeThe purpose of the present study is to examine and validate a research model encompassing power distance belief, need for uniqueness, self-monitoring, self-construal, social adjustive attitude, and value-expressive attitude as the causal antecedents for conspicuous luxury consumption.Design/methodology/approachSurvey data was collected from a large consumer panel. The study applied a combinatory partial least squares structural equation modelling (PLS-SEM) and fuzzy-set qualitative comparative analysis (fsQCA) approach in examining the research hypotheses and proposition.FindingsThe results indicated the effects of power distance belief, need for uniqueness, self-monitoring, and self-construal on social adjustive attitude and value-expressive attitude, which in turn determine conspicuous luxury consumption. In addition, the fsQCA findings revealed three configurations that articulate the complex interactions of the causal antecedents.Originality/valueThis study enriches the literature by providing a comprehensive understanding of the psychological motivation factors that drive conspicuous luxury consumption and assists luxury retailers in developing targeted strategies to appeal to consumers.

A Contrastive Study of Euphemism Between English and Chinese - Taking Rejection as an Example

This paper investigates the nuances of euphemism language in refuse, comparing English and Chinese expressions. Politeness, a crucial aspect of communication, exhibits distinct cultural influences. The backdrop of communication underscores the pivotal role of politeness, particularly shaped by cultural disparities in English and Chinese. A thorough examination of these differences contributes to a comprehensive grasp of cultural variations in language expression. The study aims to discern commonalities and differences in the use of euphemism language, exploring frequency, expressions, and cultural implications. Adopting a comparative analysis approach, linguistic data related to requests is collected and analyzed. Findings reveal shared social strategies and illuminate the influential role of cultural backgrounds in shaping language expression during requests. English tends to be more direct, while Chinese prefers softer, more indirect approaches. Social relationships are crucial, with English culture maintaining looser ties and Chinese culture prioritizing face-saving and relationship preservation. Pragmatic strategies, including the use of mitigated language, are influenced by context and participant relationships. This comparative exploration not only deepens our understanding of cultural differences between English and Chinese but also provides valuable insights for linguistics and cross-cultural communication research, enhancing our appreciation for the intricate interplay between language and culture.

Analisis Bibliometrik dan Perkembangan Penelitian Perbedaan Gender dalam Komunikasi

Research on gender differences in communication can help understand how gender stereotypes affect the way people communicate This study aims to determine the development of research with the theme "Gender Differences In Communication" from 1988 to 2022. The research method used is qualitative research using literature review. Data collection was carried out by accessing journals on Scopus and obtaining 40 articles with high citations between 1988 and 2022. The data collected was analyzed using the Vosviewer and Nvivo 12 Plus applications. The results showed that there were 40 journals that discussed "Gender Differences In Communication" with the United States being the largest contributor of articles. The limitation of this research is that the articles reviewed are only obtained from the Scopus database, so they do not have comparable data. Consequently, further research needs to use a comparative analytic approach involving the Scopus database and the Web of Sciences

JUSTICE OF COMPENSATION FOR APPROPRIATION FOR THE PURPOSE OF OPENING ROADS IN JORDANIAN LAW (A COMPARATIVE STUDY)

Objective: This study aims to define the concept of fair compensation, and how the Jordanian constitution gives the ordinary legislator the authority to determine the nature of fair compensation so that he may stipulate deducting part of the property free of charge, or did the constitutional legislator grant the ordinary legislator the authority to determine how to estimate the value of fair compensation as stated in Comparative legislation. Theoretical Framework: The study employs a theoretical framework rooted in distributive justice theory, particularly drawing upon the perspectives of Rawls, Nozick, and Sen, the study evaluates the principles underlying fair compensation and its practical application in legal systems. Design/Methodology/Approach: This study follows a comparative analytical descriptive approach in dealing with the position of comparative legislation on fair compensation in the first requirement, and we will devote the second requirement to the position of the Jordanian legislator on fair compensation stipulated in Jordanian legislation. Result: The results of the study showed that appropriation for the public benefit has become recognized in constitutions and comparative legislations, as these legislations have defined the procedures for obtaining real estate to be appropriated in order to achieve the public benefit, and these legislations also included the principle of the owner's right to receive fair compensation that compensates the damage caused as a result of appropriation. Research, Practical & Social Implications: The study concluded that the legislations have differed in how to estimate fair compensation, some of which stipulate that the compensation must be complete without taking into account the impact of ownership on the remaining parts of the property and neighboring properties, and some of which introduced the concept of a free quarter such as the Jordanian law of ownership in the acquisitions of roads. This study came to show the fairness of the free quarter deduction in the acquisition of roads in the Jordanian acquisition law compared to what is applied in the comparative legislation. Originality/Value: The study provides original insights into the concept of fair compensation in Jordanian law, offering recommendations for legislative reforms to enhance distributive justice in expropriation cases.

A Comparative Analysis of the Level of Direct Commercial and Financial Relations: A Case Study of the Two Sides of the Taiwan Straits in the Past Ten Years

This research conducts a comprehensive analysis of the direct commercial and financial relations between Taiwan and mainland China over the past ten years, aiming to understand the depth, trends, and impacts of economic ties. The study employs a comparative analysis approach to leverage data from reputable sources such as the International Monetary Fund (IMF), World Bank, and official reports from Taiwan and China. The analysis of trade patterns reveals a consistent increase in volumes, showcasing a maturing economic relationship marked by the diversification of traded goods. Cross-Strait investments, particularly in critical sectors like technology and finance, highlight strategic collaborations and sector-specific interdependence. Financial relationships, examined through IMF reports and national financial institutions, demonstrate a deepening integration of banking ties despite geopolitical complexities. The study employs theoretical frameworks such as Complex Interdependence Theory and Political Economy Theory to interpret findings. The data analysis includes time-series analysis techniques to identify seasonality, trends, and cyclical patterns, providing insights for policymakers and businesses. The study's significance lies in its contribution to understanding the multifaceted nature of cross-Strait economic relations, emphasizing the endurance of economic interactions despite political complexities. The findings provide a nuanced foundation for improved bilateral relations, offering policymakers insights for strategic adjustments and fostering sustainable economic collaboration. In conclusion, this research contributes to the academic discourse on Taiwan-China economic relations by providing a detailed and empirically supported analysis. It addresses the intricacies of trade, investments, and financial collaborations, shedding light on the dynamics shaping the economic ties between these two entities.

Comparative Probiogenomics Analysis of Limosilactobacillus fermentum 3872.

Limosilactobacillus fermentum is an important member of the lactic acid bacteria group and holds immense potential for probiotic properties in human health and relevant industries. In this study, a comparative probiogenomic approach was applied to analyze the genome sequence of L. fermentum 3872, which was extracted from a commercially available yogurt sample, along with 20 different publicly available strains. Results indicate that the genome size of the characterized L. fermentum 3892 strain is 2,057,839bp, with a single- and circular-type chromosome possessing a G + C content of 51.69%. The genome of L. fermentum 3892 strain comprises a total of 2120 open reading frames (ORFs), two genes encoding rRNAs, and 53 genes encoding tRNAs. Upon comparative probiogenomic analysis, two plasmid sequences were detected among the study strains, including one for the L. fermentum 3872 genome, which was found between position 1,288,203 and 1,289,237 with an identity of 80.98. The whole-genome alignment revealed 2223 identical sites and a pairwise identity of 98.9%, indicating a significant difference of 1.1% among genome strains. Comparison of amino acid encoding genes among strains included in this study suggests that the strain 3872 exhibited the highest degree of amino acids present, including glutamine, glutamate, aspartate, asparagine, lysine, threonine, methionine, and cysteine. The comparative antibiotic resistome profiling revealed that strain 3872 exhibited a high resistant capacity only to ciprofloxacin antibiotics as compared to other strains. This study provides a genomic-based evaluation approach for comparative probiotic strain analysis in commercial foods and their significance to human health.

Corporate governance for sustainable development: A study on mechanism configuration

There is a dearth of configuration analysis on the factors that constitute corporate governance mechanisms within the framework of corporate sustainable goals in existing literature. Specifically, the impact mechanisms related to various combined mechanisms have not been comprehensively defined. This study employs Qualitative Comparative Analysis (QCA) approach to explore the effects of various configurations of corporate governance mechanisms on sustainable development, based on a sample of 2959 Chinese listed companies. Our analysis identifies four distinct pathways that facilitate the achievement of sustainable development goals: 1) enlarging board size, providing managerial incentives, establishing sustainability committees, and enhancing corporate transparency; 2) promoting board diversity, providing managerial incentives, establishing sustainability committees, and enhancing corporate transparency; 3) reducing ownership concentration, providing managerial incentives, establishing sustainability committees, and enhancing corporate transparency; 4) encouraging individual investment, providing managerial incentives, establishing sustainability committees, and enhancing corporate transparency. Additionally, a comparative analysis of different pathways has revealed substitutional relationships between board size and diversity, ownership concentration and investor structure, while highlighting the complementary relationship of managerial incentives, sustainability committees, and corporate transparency. Challenging the erstwhile linear research paradigm, this study contributes to understanding the pathways for achieving sustainable development goals from a configurational perspective and elucidates the relationships between corporate governance mechanisms. It offers novel and comprehensive evidence for examining the intricate nexus between corporate governance mechanisms and sustainable development. Keywords: Stakeholder theory; Sustainable development; Corporate governance mechanisms; Mechanism configurations; fuzzy-set Qualitative Comparative Analysis (fsQCA).