Double Entry Research Articles

From Typing to Talking: Unveiling AI’s Role in the Evolution of Voice Assistant Integration in Online Shopping

This study develops a theoretical framework integrating the Technology Acceptance Model (TAM) and Uses and Gratifications Theory (UGT) to predict and understand the acceptance of voice shopping intentions, particularly through AI-driven voice assistants. This research delves into the dual aspects of AI voice shopping platforms: the functional attributes outlined by the TAM and personal gratifications highlighted by the UGT, such as enjoyment, performance expectancy, and perceived safety. It uncovers a favorable user attitude towards voice shopping, emphasizing the significant role of performance expectancy and perceived utility on behavioral intentions. Key insights include the critical importance of security and privacy for user trust and the acceptance of new AI technologies, and the necessity of a balanced approach that merges functional, emotional, and security aspects for successful AI integration in daily technology use. Contrary to expectations, this study reveals a weak relationship between social norms and perceived usefulness, suggesting a misalignment with societal expectations. This research enriches the understanding of voice shopping using virtual assistants, offering valuable insights into consumer behavior and AI technology acceptance. It highlights practical implications for AI research, the development of voice-based software, and AI-driven advertising strategies, emphasizing the communication of benefits and emotional resonance in voice-enabled AI assistants for consumer purchases.

Followability, Necessity, and Excuse: Interpreting Kant’s Penal Theory

Abstract Philosophers traditionally interpret Kant as a retributivist, but modern interpreters, with reference to Kant’s theory of justice and problematic passages, instead propose penal theories that mix retributive and deterrent features. Although these mixed penal theories are substantively compelling and capture the Kantian spirit, their dual aspects lead to a justificatory conflict that generates an apparent dilemma. To resolve this dilemma and clear the ground for these mixed theories, I will outline and reinterpret Kant’s penal theory by situating it in his broader moral and political philosophy. This move grounds the followability requirement, which is necessary to resolve the dilemma.

How can the holder trust the verifier? A CP-ABPRE-based solution to control the access to claims in a self-sovereign-identity scenario

The interest in Self-Sovereign Identity (SSI) in research, industry, and governments is rapidly increasing. SSI is a paradigm where users hold their identity and credentials issued by authorized entities. SSI is revolutionizing the concept of digital identity enabling the definition of a trust framework wherein a service provider (verifier) validates the claims presented by a user (holder) for accessing services. However, current SSI solutions primarily focus on the presentation and verification of claims, overlooking a dual aspect: ensuring that the verifier is authorized to access the holder's claims. Addressing this gap, this paper introduces an innovative SSI-based solution that integrates decentralized wallets with Ciphertext-Policy Attribute-Based Proxy Re-Encryption (CP-ABPRE). This combination effectively addresses the challenge of verifier authorization. Our solution, implemented on the Ethereum platform, enhances accountability by notarizing key operations through a smart contract. The paper also offers a prototype demonstrating the practicality of the proposed approach. Furthermore, it provides an extensive evaluation of the solution's performance, emphasizing its feasibility and efficiency in real-world applications.

METHODOLOGICAL FOUNDATIONS OF THE SIMPLIFIED ACCOUNTING SYSTEM IN THE CONTEXT OF DIGITALISATION IN UKRAINE

The article is devoted to the problems of the methodology of simplified accounting in Ukraine. The purpose of the article is to generalise the methodological basis of simplified accounting, as well as to identify the transformation of the components of the methodology of simplified accounting in the conditions of digitalisation. Methodology. The analytical method was used to identify the components of the simplified accounting methodology. Clarification of the conceptual apparatus was carried out using the method of induction based on the generalisation of the views of scientists and changes in the business environment. The comparative method was used to study the regulation of simplified accounting in Ukraine and Europe. The monographic method was used to describe the research results. Results. The nature of the activity of small enterprises requires simpler accounting methods, valuation methods, simplification of documentation, reporting, partial rejection of double-entry accounting, etc. The simplified accounting system adapts the theory and methodology of accounting to the economic practice of an individual small business. The methodological basis of the simplified accounting system are the constituent elements of the accounting methodology, the change of which is necessary and sufficient for the formation of a simplified accounting system, which differs from the general one. The digitalisation of the processes of collecting, processing, disseminating and storing information causes transformation processes in the methodology of simplified accounting aimed at the formation of the space of digitalised economic information. Practical implications. The requirements of the business environment and digitisation processes have been disclosed. The conceptual apparatus was clarified based on the analysis of regulatory documents. The transformation of the methodological bases of the simplified accounting system has been identified, which will ensure the adoption of the principle of stakeholder orientation, the development of simple and simplified forms of accounting, and the creation of the space of digitised economic information. The article identifies the need to introduce an XBRL taxonomy for simplified accounting, consistent with the main taxonomy, which is a necessary component of digitisation of simplified accounting. Value/Originality. Focusing on stakeholders and promoting digitalisation will help to increase understanding and manageability among small businesses.

One‐Pot Rh(III)‐Catalyzed Twofold C‐H Activation/Oxidative Annulation of N‐Arylpyrroles with Alkynes to Fluorescent Ullazines

A range of densely functionalized ullazines have been synthesized by a one‐pot Rh(III)‐catalyzed twofold C‐H activation/oxidative annulation of N‐arylpyrroles with alkynes. Electrophilic bromination at 5‐ or 5,7‐ positions of the EWG‐substituted ullazine core offers an interesting single or double entry for further extended functionalization. Mechanistic considerations suggest two complementary paths, EWG‐assisted and SEAr, for the C‐H activations. All ullazines exhibit strong fluorescence emissions. Ullazines bearing thiophene and triarylamine units at 5‐ and 5,7‐ positions show a significant bathochromic shift in their emission spectra, attributed to the more extended electronic circuits present.

Risk quantization by magnitude and propensity

We propose a novel approach in the assessment of a random risk variable X by introducing magnitude-propensity risk measures (mX,pX). This bivariate measure intends to account for the dual aspect of risk, where the magnitudes x of X tell how high are the losses incurred, whereas the probabilities P(X=x) reveal how often one has to expect to suffer such losses. The basic idea is to simultaneously quantify both the severity mX and the propensity pX of the real-valued risk X. This is to be contrasted with traditional univariate risk measures, like VaR or CVaR, which typically conflate both effects. In its simplest form, (mX,pX) is obtained by mass transportation in Wasserstein metric of the law of X to a two-points {0,mX} discrete distribution with mass pX at mX. The approach can also be formulated as a constrained optimal quantization problem. This allows for an informative comparison of risks on both the magnitude and propensity scales. Several examples illustrate the usefulness of the proposed approach. Some variants, extensions and applications are also considered.

Double-entry bookkeeping and single-entry bookkeeping: Their comparative advantages, complementarity and coexistence

The discussions on the relationship of the development of capitalism with double-entry bookkeeping (DEB) and single-entry bookkeeping (SEB), initiated by Sombart and Yami, gained a new quality after Bryer's research. During these discussions, the parties repeatedly referred to the comparative advantages of DEB and SEB. But these advantages were only mentioned, and their detailed analysis was not carried out. This article is devoted to filling this gap. The analysis showed that both systems completely coincided at the basic level: they were intended for capital accounting, formed the same balance sheets, and used the same methods and registers. The differences were only in the smaller nomenclature of accounts formed by various stages of the SEB in the General Ledger and, accordingly, in lower costs for its maintenance. Therefore, DEB can be interpreted as an advanced version of SEB. Both systems, mistakenly perceived as competitors, complemented each other well, contributing to the development of capitalism in the entire spectrum of its transitional forms.

Epidemiological survey of cystic echinococcosis in southwest China: From the Qinghai-Tibet plateau to the area of Yunnan.

Echinococcosis is prevalent in 9 provinces in Western and Northern China. An epidemiological survey of echinococcosis in 2012 and 2016 showed cases of echinococcosis in Yunnan Province. To understand the spatial distribution and epidemiological characteristics of echinococcosis in Yunnan for the prevention and control of echinococcosis and to reduce the risk of infection in Yunnan Province. Based on the China Information System for Disease Control and Prevention (CISDCP), echinococcosis cases reported from 36 hospitals and 34 Centers for Disease Control were investigated and epidemiologically analyzed from 2021 to 2022. The exclusion criteria included suspected cases, same case only counted once and cases not from Yunnan. A total of 705 cases were investigated, of which 397 cases were suitable for statistical analysis. In these 397 cases, epidemiological investigation was tracked in 187 cases. All data were inputted using double entry in the Excel database, with error correction by double-entry comparison. The data on echinococcosis cases in Yunnan Province were analyzed by ArcGIS 10.1 software to generate a density map of echinococcosis distribution. All statistical analyses were conducted using SPSS 17.0, including the chi-square test, linear regression test and logistic univariate and multivariate regression analyses. A total of 397 cases were found in 89 counties in Yunnan Province. The number of cases in the top three prefectures were Dali (38.1%), Diqing (10.1%), and Kunming (8.3%), and the top five counties were Jianchuan (9.1%), Shangri La (8.3%), Eryuan (7. 6%), Heqing (6.9%), and Dali Districts (5.0%). There were significant differences between the different areas. The case reporting rate by CISDCP (33.8%) was low; the first case was reported by CISDCP in 2002, and the highest number of cases was 50 (2017). Confirmed and clinical cases accounted for 62.5% and 37.5%, respectively. However, 90.9% of the cases of hydatid disease were reported by the hospital system, and only 9.1% of the cases of hydatid disease were found in the community through active screening. The difference between the two methods of case detection was statistically significant. Most of the cases of echinococcosis were found in farmers/herdsmen (75.1%) and students (9.1%). In addition, Han (43.6%) and Bai (26.2%) had a higher incidence of infection than other nationalities, and the liver (87.7%) and lung (6.8%) were the most common sites of cyst formation. Among the analyzed cases, 187 were epidemiologically analyzed and the clinical symptoms were not obvious in the early stage in 47.1% of cases. The results of logistic regression analysis showed that the age group, education level, presence of dogs in the family (either previously or currently), and handwashing (occasionally or not) were factors related to echinococcosis infection. 55.6% of cases were in endemic areas, and 44.4% of cases were in non-endemic areas. Among 83 cases in non-endemic areas, only 4 cases had been to endemic areas and had a history of living, working, travelling, or hunting in echinococcosis epidemic areas. Cases of echinococcosis were reported throughout the entire Yunnan province, with the majority distributed in Western Yunnan, suggesting that echinococcosis control should be strengthened in this area. We suggest that an epidemiological investigation should be carried out in the future, based on the clues from newly discovered cases in hospitals or from the CISDCP. The newly discovered cases in the hospital provided clues to comprehensively determine the location of cases and where epidemic spot investigation should be conducted.

Reframing imperial China’s indigenous accounting history: further discoveries in archival materials from the three centuries before 1850

How far did the indigenous accounting of China's historically successful economy parallel Western double-entry bookkeeping (DEB)? We propose a scheme for classifying stages of bookkeeping that approach full DEB, review recently available nineteenth century Chinese accounting manuals and re-examine how far their recommendations reflect practice to be found in original account books contained in the archives of the Zigong brine wells for 1916-1917 (which have been argued to be essentially unchanged from the nineteenth century Qing era and perhaps earlier) and in the surviving accounts of the Fēngshèngtài salt traders of Henan province spanning 1854-1881. We introduce the accounting records we have now discovered from merchanting businesses in Anhui province, which span 300 years and survive from the 1590s onwards. These are all more sophisticated than the ‘merchant-banking' accounts in the vast archive of Tŏng Tài Shēng covering 1798-1850, and in the case of the Anhui merchants' accounts comprise ‘balance sheets' that include monetary values for physical as well as monetary assets, matching their owners' ‘capital'. We tentatively conclude, on the basis of the evidence now emerging, that despite its variety of forms indigenous Chinese style accounting practice may in some cases have captured the structural essentials of DEB’s content and functions and might be labelled ‘Chinese-style double-entry bookkeeping' ('CDEB'), over which Western bookkeeping had no conceptual advantages.

The Efficiency and Challenges of E-Commerce Logistics in Enhancing Market Access for Agricultural Products in Rural China

This paper explores the transformative role of e-commerce logistics in rural China, with a focus on its impact on the agricultural sector. E-commerce logistics have been heralded as a significant driver of market access for agricultural products, providing rural farmers with unprecedented opportunities to engage with national and global markets. Through a comprehensive literature review, this study examines the dual aspects of e-commerce logistics: its efficiency in enhancing market access and the challenges it faces, including infrastructural deficits, digital divide issues, and regulatory hurdles. The paper highlights documented successes, such as reduced time to market and market reach, while also delving into the persistent challenges that limit the full realization of e-commerce’s potential in rural areas. Furthermore, it identifies significant gaps in current research, particularly regarding the long-term sustainability of e-commerce logistics, its environmental impact, and its social implications on traditional agricultural practices and rural communities. The study concludes with recommendations for future research directions and policy interventions aimed at maximizing the benefits of e-commerce for rural development, ensuring sustainability, and addressing the socio-economic disparities exacerbated by digital divide issues. This paper contributes to the discourse on rural development and digital inclusion, offering insights into the complex interplay between technology, agriculture, and rural livelihoods in the context of China’s rapid digitalization.

The economy of migration. Knowledge, accounting, and debt

ABSTRACT What we propose in this paper is to elaborate on what it means to consider ‘migration’ as part of an oikonomia. This is not an ‘economic perspective on migration’ but a genealogy of migration as a way of managing people in light of both colonial divides and questions of labor and race. First, we argue that ‘migration’ is constituted as an effect of accounting, of the registration of comings and goings and of belonging within a reference space of governed territories. We illustrate how migration is born out of the specific accounting inventions made by Ernst Ravenstein. Second, we argue that the accounting of a singular thing called migration only starts to take off when nineteenth-century empire reaches its tipping point. Third, we illustrate how this accounting constitutes a form of double bookkeeping. To record or register migration is to make a record of what the nation would be if the people marked as migrants were not present, and it is to simultaneously record what it costs the nation now that they are. In this oikonomia, migration is enacted as a form of debt.

On Aspects, Identity Theory, and the Dual Aspect Account

On Aspects, Identity Theory, and the Dual Aspect Account

Short Text Semantic Sentiment Analysis Based on Dual Channel Aspect Attention in Intelligent Systems

Traditional deep learning models for text sentiment analysis fail to fully harness the contextual semantic information of aspect nodes or use prior sentiment resources. This paper proposes a dual channel sentiment analysis model named M2BERT-BLSTM AA that is based on an enhanced Bidirectional Encoder Representations from Transformers(BERT)and Bidirectional Long short-term memory(BLSTM) model and incorporates a Dual Attention Mechanism. Firstly, an emotional resource database is constructed using existing emotional resources. Secondly, vectors are concatenated following mean and max pooling along the dimension of sentence length. These semantic features mitigate evaluation imbalance.Then the text and sentiment information are encoded separately, using distinct Attention Mechanism(Att-M) to extract contextual relationships and emotional features. The model's Aspect-Based multi-class sentiment prediction accuracies on the three Chinese datasets of Meituan ordering, restaurants, and laptops are 75.2%, 87.5%, and 75%, respectively, showing improved performance on sentiment classification.

The Impact of ‘Migration Potential’ on the Economic and Demographic Development of Donor and Recipient Countries

The phenomenon of global migration exerts a substantial impact on nations, organizations, and individuals, yet the focus of scholarly discourse on the potential of migrants has historically not paralleled the magnitude of this phenomenon. This study brings into focus the often-neglected dual nature of immigrant potential, impacting both countries that receive migrants (recipient countries) and those from which migrants originate (donor countries). Prior research within the Russian context predominantly examined the potential of compatriots in post-independence neighboring countries or the potential related to internal migration and the redistribution of human and labor resources regionally. Prevailing perspectives have largely been confined to examining the migration potential of specific socio-demographic groups within defined territories, often characterized by distinct ethnic features. This research illuminates the dual aspect of external migrant potential. It elucidates how migrants contribute significantly to the development of host countries, while donor countries also reap considerable benefits from the migratory capabilities and engagements of their citizens in foreign employment.The objective of this article is to augment theoretical paradigms in the study of "migration potential," conceptualizing it as an integrative system that combines quantitative and qualitative attributes of a highly mobile and motivated populace. The paper seeks to delineate the conceptual framework of migration potential, establish its structural composition, and elucidate the mechanisms and factors through which migrant potential influences the economic and demographic progress of both recipient and donor nations.Findings: The study delineates the constituent components of the functional sub-potentials (subcomponents) within the broader construct of "migration potential," synthesizing these through a meticulous examination of extant Russian and international academic literature. Migration potential is approached as a variable that is both fluid and subject to modification. The research critically analyzes the multifaceted impacts – both advantageous and adverse – of migration on diverse sectors of life in donor and recipient countries. A case in point is the correlation between the educational potential and the intellectual prowess of highly skilled migrants, which significantly contributes to innovation within the host regions. Conversely, a deficiency in the integration potential of external migrants may precipitate xenophobic tendencies among native populations. From the perspective of donor countries, the influx of remittances stands out as a pivotal and transformative element within the broader context of global migration.

GREPHRO: Nature-inspired optimization duo for Internet-of-Things

The optimization techniques usually work with the maximization or minimization of the problem to obtain the local loci or cumulative global loci. Two-dimensional bio-inspired optimization techniques face convexing problems towards a global solution and use an increased number of iterations. Besides, the duality principle considers the dual optimization aspects of the problems leading to a large duality gap of uncertain deviations and optimization errors between any prime solution and its dual solution. Moreover, several problems exist where one objective function requires maximization and another objective function requires minimization using the same set of parameters and some chaining of the feedback process. In such cases, we generally use two different optimization problems as per the best suit to the problem environment and obtain the different sub-solutions of the individual problems. This increases the complexity of the system and often deviates from the original optimal solution. We address these problems of dual optimization in our present work.In this paper, we introduce the first optimization duo model for computing services. To be specific, our proposed model is the first optimization model that works in a dual combined mode with maximization and minimization simultaneously to obtain a global optimum value or loci. We call our model GREen PHotosynthesis and Respiratory-based Optimization (GREPHRO). GREPHRO is primarily motivated by the observation of plants’ photosynthesis and respiratory processes, which work on the same set of environmental variables and have a chaining process. Further, our proposed nature-inspired GREPHRO can value the global optima or infimum point considering a single objective function serving as maximization and minimization combined. GREPHRO uses the Lagrange dual principle and non-linear parameters to obtain a linear solution for the infimum optima. We use a set of experiments on the GREPHRO model in the domain of Wireless Sensor Network (WSN)-based Internet of Thing (IoT) to derive the use case of our proposed work. The experimental results and the comparative analysis with the two of our previous works show that GREPHRO takes fewer iterations with more stability of the optimum solution. Moreover, the computational and memory complexities are also less. Therefore, GREPHRO is efficient and suitable for two-dimensional optimization problems in resource-constrained environments for IoTs.

Učinci informacija iz financijskih izvještaja nevladinih organizacija na donacije

The purpose of this study is to identify data from the financial reportsof NGOs that influence donors’ willingness to donate. Using logistic regression,the authors attempt to identify the accounting measures associatedwith donations among the NGOs in our sample. The study included a sampleof 2,981 NGOs in Croatia that use a double-entry accounting system. Theresults show that several accounting variables have an impact on donations,including organizational size, volunteer staff, revenue concentration,government grants, business-like income, debt ratio and adequacy of equity.The study has some limitations. First, the sample covered mainly largeCroatian NGOs. Second, by design, the focus was on a broad sample whichincludes different types of organizations, so there is the possibility that theeffects of organizational and financial characteristics on donations are notequal across the sample of different types of organizations. This study helpsto fill the gap in the literature on this topic by examining the relationshipbetween information from NGOs financial reports and giving behaviour. This study also presents new empirical findings from a large sample studyfrom Croatia with a different institutional background. Research results providenew insights into how financial disclosure can meet the needs of donors.

Probabilistic properties and estimation methods for periodic threshold autoregressive stochastic volatility

<abstract><p>In an endeavor to encapsulate the dual aspects of volatility progression and periodicity inherent in autocorrelation frameworks demonstrated by various nonlinear time series, a novel conceptualization emerges—the periodic threshold autoregressive stochastic volatility (PTAR-SV) model. This model served as a viable alternative to the conventional periodic threshold generalized autoregressive conditional heteroskedasticity (TGARCH) process. The inherent probabilistic framework of the PTAR-SV model incorporated certain essential features, including strict periodic stationarity, enhancing its analytical robustness. Additionally, this study established the conditions for higher-order moments to exist within the PTAR-SV model. The autocovariance structure pertaining to the powers of the PTAR-SV process has been studied. The process of parameter estimation was scrutinized via the quasi-maximum likelihood technique. This estimation approach involved assessing likelihood using prediction error decomposition and Kalman filtering. Moreover, we extended our analysis to include a Bayesian Markov chain Monte Carlo (MCMC) method based on Griddy-Gibbs sampling, particularly suitable when the distribution of model innovations follows a standard Gaussian. Through a simulation study, we evaluated the performances of both the quasi-maximum likelihood (QML) and Bayesian Griddy Gibbs estimates, providing valuable insights into their respective strengths and weaknesses. Finally, we applied our newly developed methodology to model the spot rates of the euro against the Algerian dinar, demonstrating its applicability and efficacy in real-world financial modeling scenarios.</p></abstract>

지방자치단체 재무회계정보의 신뢰성이 나아지고 있는가?

It has been 16 years since financial accounting for local governments using accrual based double-entry bookkeeping was introduced. The purpose of this study is to verify whether the reliability of financial statement information of local governments is improving by using Benford's Law. The reliability of the numbers was estimated by comparing the distribution of the first digit of the assets and liabilities with the Benford distribution. As a result of the analysis, it is confirmed that the assets and liabilities for the past 16 years did not follow the Benford distribution as the MAD test result value and the KS statistic exceeded the critical value. Assets and assets in each statement of financial position for the first 8 years of the introduction of the accrual-based double-entry bookkeeping system and for the first 8 years after financial statements began to be included as mandatory documents in the settlement of accounts of local governments. Liabilities figures still does not follow the Benford distribution. We suggest that there is a need to move from a simple review system to an audit system for local governments' financial statements.

ВНЕБАЛАНСОВЫЙ УЧЕТ ИЗМЕНЕНИЙ (ТРАНСФОРМАЦИИ) КАПИТАЛОВ В ПРОЦЕССАХ СОЗДАНИЯ СТОИМОСТИ

The efficient use of resources in the agricultural economy and a significant increase in agricultural production volumes have ensured a more sustainable development of all activities of agricultural organizations. Therefore, there is an objective need for the formation of integrated reporting in these organizations for the purpose of presenting to users reliable and complete not only financial information, but also non-financial information, which in integration represents a holistic picture of the combination, relationship, interdependence between factors affecting the organization’s ability to create value in the form of funds and items of labor, current costs and capital investments. The main source of financing for value creation for the reporting period and for the long term is financial capital, which changes over time, that is, increases, decreases or transforms into various types of capital: reproductive and intellectual capital; human capital; social capital; natural-ecological capital. In this regard, the objective formation and disclosure of information about all changes in capital associated with the creation of value in agricultural organizations becomes an urgent task. The generation and disclosure of such information is currently quite difficult in agricultural organizations due to the lack of an appropriate information base. The proposed digital economic information system, including subsystems for accounting, analysis, planning and verification of information, makes it possible to fundamentally change the formation of integrated reporting indicators in the direction of increasing the degree of their reliability, comparability, objectivity, reliability and usefulness for users to make scientifically based economic decisions. The study substantiates the methodology for maintaining off-balance sheet accounting of the presence and movement of capital in dual-use accounts, in which transactions are recorded using the double entry method and the simple entry method. All changes in capital in these accounts are reflected and taken into account when forming the economic, social and environmental infrastructure of the organization, as well as when disposing of (writing off) various types of funds from these areas of activity. In addition, the information from these accounts allows, in integrated reporting, to draw up a special form of balance of resources and capital, used to assess the efficiency of resource use in the economic, social and environmental spheres of the organization’s activities.

Worship Rights and Gender Parity: Analyzing the Sabarimala Issue in India

This research paper critically examines the complex interplay between the right to worship and gender parity, with a specific focus on the Sabarimala issue in India. The study investigates the dual aspects of Sabarimala, considering it both as a sacred tradition and a locus of constitutional rights. Through an analysis of the historical and cultural foundations of the Sabarimala pilgrimage, the research explores the tension between religious customs and the constitutional imperative of gender equality. The judicial pronouncement, particularly the Supreme Court's verdict allowing the entry of women of all ages, is scrutinized to understand its implications on the broader discourse of religious rights and gender justice. Additionally, the paper investigates the post-judgment scenario in Kerala, examining how the legal transformation has affected societal attitudes, religious practices, and the overall dynamics at the pilgrimage site. By navigating the intricate web of tradition, constitutional principles, and post-judgment realities, this research contributes nuanced insights to the ongoing global dialogue on worship rights and gender parity.