Empirical Verification Research Articles

Usklađenost regulatornog okvira računovodstva dugotrajne materijalne imovine poduzeća u Republici Hrvatskoj i Bosni i Hercegovini

Predmet ovoga rada je utvrđivanje razine usklađenosti, odnosno harmonizacije primjenjivoga regulatornog okvira (računovodstvenih standarda) kod priznavanja i mjerenja različitih kategorija dugotrajne materijalne imovine u Republici Hrvatskoj (RH) te Bosni i Hercegovini (BiH). Provedenim istraživanjem utvrđena je 93 %-tna harmonizacija regulatornog okvira te je dokazano kako se regulatorni okvir računovodstvenog priznavanja i mjerenja dugotrajne imovine u RH i BiH poklapa u 13 od 14 analiziranih područja vrednovanja dugotrajne imovine. Empirijska verifikacija korištenih računovodstvenih politika među listanim poduzećima u RH i BiH potvrdila je postojanje značajnih razlika u računovodstvenim politikama vrednovanja nekretnina, postrojenja i opreme te poljoprivrede, konkretno biološke imovine. S druge strane, u području naknadnog vrednovanja ulaganja u nekretnine, primijenjenih metoda amortizacije te vrednovanju poljoprivrednih proizvoda proizišlih iz biološke imovine, utvrđeno je nepostojanje statistički značajnih razlika u korištenim računovodstvenim politikama između poduzeća u RH i BiH. Dobiveni rezultati bi u prvom redu trebali olakšati usporedivost financijskih izvještaja poduzeća iz RH i BiH, a time posljedično i pozitivno utjecati na povećanje tokova kapitala između ovih dviju susjednih zemalja. U znanstvenom kontekstu predmetno istraživanje značajan je doprinos oskudnoj literaturi navedene tematike.

Measuring environmental and landscape-related potential for tourism development in rural areas and assessment of its co-occurrence with tourist movement: The case of Poland

Abstract The assessment of assets regarding their potential for tourism development is a well-recognised aspect of quantitative geographic research. This paper confines such matters to environmental and landscape-related attributes. The methodological objective is to propose a synthetic index for holistic measurement of a complex system of assets at the local level for Poland’s rural areas, followed by its empirical verification. The natural and landscape-related potential of a given area is perceived broadly, as the aspects involved are diverse and complementary: the quality of the landscape, the value of the environment, forest cover, relief, accessibility to surface waters and local bioclimate. The cognitive advantage of this research project is attained by confronting this index against a measure of tourist movement, as well as classifying rural areas by means of combining both dimensions. A considerable number of communes in Poland are characterised by relatively high potential, albeit they are not being exploited for tourism development to a correspondingly large degree.

CHARITY ORGANIZATIONS ADOPTING VIRTUAL REALITY MODALITY: THEORIZATION AND VALIDATION

ABSTRACT Communicators of charity organizations have begun to adopt virtual reality modality to draw in more donors in recent years. However, there is still a lack of comprehensive theoretical exploration and empirical verification on the avenues that may optimize the function of virtual reality modality for communication conducted by charity organizations. To fill this gap, the current study proposes and validates a framework based on integrative extension of theories pertaining to enactive cognition, media affordances, and personal norm. As the research result suggests, the five immersive affordance attributes of vividness, authenticity, coherence, interactivity, and controllability are primary facilitators of empathy and personal norm activation in the virtual reality context. The type of virtual reality modality, which provides immersive affordance attributes to exercise the transformative change effect, serves to elicit charitable donation intention through evocation of empathy and personal norm activation as the two key mediators. More noteworthy, the positive impact of empathy on charitable donation intention significantly increases due to the partial mediating effect of personal norm activation. Overall, the research result contributes to enhancing the effectiveness of communication conducted by charity organizations.

SCIENTIFIC RESEARCH ACTIVITY AS A FACTOR OF THE FORMATION OF PROFESSIONAL MOBILITY OF A MODERN SPECIALIST

Transformational processes in the modern society, the market approach to training of specialists, increasing of competition in the field of employment determine the relevance of the development of professional mobility of the individual. In general, professional mobility characterizes the readiness and ability of the specialist to socio-psychological and functional-status changes, innovative transformations of themselves and the environment. Obviously, the development of this quality is one of the most important tasks of the vocational school. The most intensive formation of professional mobility is facilitated by various factors, one of which is scientific research activity. The purpose of the article is to characterize the phenomenon of scientific research activity of a modern specialist as a factor of the formation of his professional mobility. Research methods: analysis and synthesis of scientific literature (to clarify the key concepts of the study), systematization (in order to identify existing scientific approaches to solving this problem), theoretical generalization (to formulate the final provisions and conclusions). The phenomenon of scientific research activity is considered on the example of the specialty «Social work». Scientific research activity is an integral component of social work, which is formed through the separation of the scientific research subsystem in its system. This interpretation of scientific research activity allows us to identify its most important features: it is an empirical scientific research activity; it is purposeful and characterized by the relationship of certain elements, procedures and methods; it is built within the framework of logical and constructive schemes, methods and means of cognition inherent in research activities; it is performed in accordance with the research algorithm; relies on the facts that require empirical verification; the result is new knowledge about the objects of social activity; is a methodological regulation that sets the logical direction of choice of methods and means of activity. In the process of scientific research activity there is the development of professional, systematic, logical, reflective, creative and innovative thinking, the ability to predict the results of work depending on the conditions of activity.

Economic Welfare and Subjective Assessments of Financial Situation of European Households

Purpose: This work presents a model of the relationship between subjective assessments of the financial situation of domestic households and financial well-being expressed in actual consumption and saving levels. Design/Methodology/Approach: The research was conducted through a detailed analysis of changes in subjective assessments of the financial situation of households in particular periods. Confirmatory factor analysis was used for formal empirical verification. Modeling was preceded by a k-means grouping of European countries and reduced variables by analyzing the main components. Findings: Subjective assessments of household finances are of varying strength but significantly correlated with consumption and saving in different clusters of European countries. The CFA model presented considers the personal effects of countries and explains the volatility of household financial behaviors. Practical implications: One of the new results is that subjective assessments of household finances are of varying strength but significantly correlated with consumption and saving in different concentrations of European countries. The identification of household financial assessment factors was carried out based on a survey covering all European Union countries and the United Kingdom, i.e., 28 countries. Originality/Value: The CFA model presented considers the personal effects of countries and explains the volatility of household financial behavior. Finally, the article contributes to the literature on personal feelings and financial decisions of households.

Finansinių sunkumų nustatymas statybos sektoriaus įmonėse

Financial distress detection at business companies is becoming the focus of an increasingly large number of researchers and practitioners with each year. The analysis of scientific research works has suggested the research problem, namely, the lack of a sufficiently reliable financial distress detection model, which could be used for early detection of financial distress for the companies to promptly undertake preventive procedures. The logical scheme for the empirical study was developed based on previous research findings. It enabled the authors to design the financial distress detection model. The model variables were selected, the analysis of closenss of relationships between the independent variable and dependent variables was performed; correlation between the dependent variables was verified, and the problem of multicollinearity was solved. Following the selection of significant indicators (return on total assets, equity-to-debt ratio, and modified indebtedness), the logistic regression function was developed for calculation of the financial distress probability at the company. The model was verified on the basis of data of other companies with the bankruptcy detected within three years before the bankruptcy was declared. To design the financial distress detection model, other companies with or without financial difficulties were selected. The research period was 2014-2018. The designed logistic regression model enables reliable calculation of the financial distress probability at the construction sector companies. The empirical verification of the applicability of the designed model to the constrution sector companies showed that the correct classification rate Ar of the model was 0,97, model sensitivity Se – 1, model specificity Sp – 0,94. The results of model assessment have reasonably suggested that the designed model enables reliable detection of financial distress at the construction sector [...]

Continuing education interventions about person-centered care targeted for nurses in older people long-term care: a systematic review

BackgroundPerson-Centered Care is often seen as an indicator of quality of care. However, it is not known whether and to what extent person-centered care can be enhanced by continuing education interventions in older people’s long-term care settings. This systematic review aimed to analyze and synthesize the existing research literature about person-centered care-based continuing educational interventions for nurses working in long-term care settings for older people.MethodsFive databases were searched 6/2019 and updated 7/2020; PubMed (Medline), CINAHL, PsycINFO, Cochrane and Eric using the keywords person-centered car* OR person-centred car * OR patient-centered car* OR client-centered car* OR tailored car* OR resident-centered car* OR individualized car* AND older* OR elder* OR old person* AND Long-Term Care OR Nursing home OR 24-h treatment OR long-term treatment. Twenty-seven full texts from 2587 initially retrieved citations were included.ResultsThe continuing educational interventions found were divided into five themes: person-centered interventions focusing on medication; interaction and caring culture; nurses’ job satisfaction; nursing activities; and older people’s quality of life. The perspective of older people and their next of kin about the influence of continuing education interventions were largely absent. The background theories about interventions, the measurements taken, and the clarity around the building blocks of the continuing-care interventions need further empirical verification. The pedagogical methods used were mainly quite behavioristic mostly lectures and seminars.ConclusionMost of person-centered care continuing education interventions are effective. Still more empirical research-based continuing education interventions are needed that include learner-centered pedagogical methods, with measurable outcomes that consider the opinions of older people and their next of kin. Continuing educational interventions for nurses need to be further developed to strengthen nurse’s competence in person-centered care, job satisfaction and for better quality of care.

Sustainable Food Processing Instrument (i-KProM) among Technical and Vocational Education Training (TVET) Students

The depletion of natural resources and increasing food consumption together with their food waste showing the urge to practice the sustainable food processing. The instrument of sustainable food processing (i-KProM) questionnaire was used to determine the right practices constructs for TVET students’ in sustainable food processing and the related predictive factor. This study was conducted in TVET institutional in Perak which offering the Certification of Food Processing and Quality Control. An Exploratory Factor Analysis (EFA) for validity test and reliability test was used to measure the instrument and give an empirical verification of the construct validity and reliability of the questionnaire. Literature search and pilot study within the population were carried out and appropriate item was extracted. Initially, 37 items developed for sustainable food processing practices, however, only 23 items were remaining as an item investigate and 14 items found as not sufficient as required for EFA. For an independent variable of the research, 36 items remain which include five factors extracted. The sustainable food processing instrument (i-KProM) have been approved to have sufficient validity and reliability.

Impact of a One-Off Demonstration on the Use of ICT in the Teaching of Andragogy Students on Their Change of Attitude Towards the Use of ICT in Education

The research study deals with the issue of attitudes towards the use of ICT in the education of andragogy students. As a method of research, we chose a three-year experiment. The study first surveyed 224 students in andragogical fields – future educators - in order to discover input factors like identifying their relationship to ICT, skills, experience in the field of ICT and frequency of the use of ICT at work. The study further examines four separate variables, representing three dimensions of attitudes (cognitive, conative and emotional) towards the use of ICT in education – the conviction to use ICT in their teaching, the opinion on the impact of the use of ICT on the understanding of curriculum, the opinion on the impact of the use of ICT in teaching and education itself and the tendency to act to recommend the use of ICT in teaching to their colleagues. In the university teaching of students itself, using the didactic method of AIDA on a mathematical problem, the experimental group is the subject of a demonstration of the use of ICT in empirical verification of the results of the task, as opposed to a control group that does not use ICT in teaching. Specifically, the representation of results in MS Excel and the empirical verification of results in a Python-created program are used. The research aims to determine the impact of the demonstration of a one-off use of ICT in teaching on the change of dimensions of attitude towards the use of ICT in education represented by separated variables. Their rate is measured by a 10-point bipolar scale. The results show p value (p<0.05), which provides evidence that a one-off demonstration of the use of ICT in the teaching of andragogy students is a factor that statistically significantly influences these dimensions of attitude towards the use of ICT in education and thus its overall change, regardless of the gender of the students. The three-year research study confirmed these results in an aggregated experimental group of 112 respondents who were compared with the same aggregated control group.

STUDY OF THE MEGA EVENTS ORGANIZATION INFLUENCE ON REGIONAL RESIDENT'S LOYALTY AS AN ELEMENT OF PLACE MARKETING

Nowadays the organization of mega events is one of the strategic tools for place marketing that brings many tangible and intangible benefits for the places. Despite the growing interest in mega events as a tool for place marketing, there are still many questions regarding the impact of these events on the attractiveness of places. Many researchers around the world agree that the assessment of only economic effects is not sufficient, since it excludes the assessment of intangible benefits from the implementation of such events. The analysis of the impact of various mega events on the destination loyalty can become the basis for increasing the level of residents’ involvement in interaction with the place brands. The authors of this article analyze possible criteria of destination loyalty and state a hypothesis that the organization of the attractive mega events can become a tool for increasing destination loyalty. The authors propose a definition of destination loyalty in place marketing and substantiate the possibility of using Net Promoter Score (NPS) as a tool for assessing destination loyalty in place marketing. The article presents an empirical verification of the authors’ approach in assessing destination loyalty.

Function mechanism of knowledge lattice in gazelle enterprises' relay innovation—Using knowledge matching and knowledge transfer as conducting variables

Relay innovation is an active process; it starts with innovation capability identification and ends with innovation capability inheritance. A knowledge lattice helps knowledge workers to better connect with the knowledge they require in relay innovation. Considering gazelle enterprises as research objects, this study constructs an analytical framework of the functional mechanism of the knowledge lattice in relay innovation and introduces knowledge matching and knowledge transfer as the conducting variables for empirical verification. The empirical analysis results show that the knowledge lattice significantly affects knowledge matching, that knowledge matching significantly affects knowledge transfer, and that knowledge transfer significantly affects relay innovation.

Artificial Intelligence and Human Talent in Decision Making in the Sphere of Marketing in an Enterprise

Design/methodology/approach: Critical literature review; the research procedure that is based on the review of the literature is focused on formulating the answers to the following questions: – What factors determine the effective implementation of artificial intelligence as a technology supporting decision-making processes in the sphere of marketing in enterprises? – What are the identified models of application of artificial intelligence and human talent in making decisions in enterprises? Findings: The use of the opportunities offered by artificial intelligence in supporting marketing decisions brings many benefits, but it also requires overcoming mental and cultural barriers. It should be emphasized that relying on artificial intelligence in decision-making processes does not mean eliminating people, especially the talented ones, because it is the employee who can revise the decision-making criteria or state that the algorithm on the basis of which decisions are made in the company is outdated. Research limitations/implications: Empirical verification of the proposed model would allow for identifying the role performed by talented employees and algorithms in decision-making processes in the era of development of innovative IT solutions along with determination of the hierarchy of factors stimulating these processes. Originality/value: Proposing a model of determinants and types of solutions that allow for effectively combining human resources described as talent and artificial intelligence in making decisions in the field of marketing in enterprises is the result of the considerations provided in the paper.

Crowdfunding as an Internet Tool Used for Establishing Relationships With the Customer – A Concept Paper

Purpose: As a conceptual paper, this article presents the idea of crowdfunding activities, crowdfunding being not only a modern tool of fundraising but also an interesting form of establishing relationships with stakeholders. The primary aim of the article is to show the role of crowdfunding in the process of creating relationships with customers. Design/methodology/approach: The article has been divided into two parts. The first part focuses on the definition of crowdfunding as a form of raising funds and provides examples of selected campaigns. The second part presents the process of establishing relationships during crowdfunding campaigns. The author applied a qualitative approach to meet the research objectives. Moreover, the concept formulation was done through a systematic literature review. Findings: The emotional involvement of consumers in a crowdfunding campaign constitutes a significant element in relation building and may be developed at any stage of the conducted campaign. Specific characteristics support building relations with consumers (openness, involvement, curiosity, willingness to share information, emotional connection, spontaneity, familiarity with other consumers). A major argument is the fact that during such campaigns relations are built on trust, openness and involvement. Research limitations/implications: The model was completely built based on the literature. Thus, as a further step of this research the author strongly suggests conducting research with a quantitative approach. Furthermore, the author stresses that the presented concept requires empirical verification and such research is planned in the future. Originality/value: This article analyzes crowdfunding activity in view of building relationships with customers. Thus, the author of the article shares the new knowledge and suggests the process of building relationships with customers by critically illustrating the created conceptual model.

Strategies for Top-Rated Scientific Journals: Democracy or Closed Ecosystem?

Researchers rely on a system of scientometric ratings when they assess the development of a scientific journal. This approach does not allow us to understand the reasons for the results achieved and the specifics of the business model of the publication. The paper describes the study of scientific journals through a prism of the ecosystem approach. The hypothesis is tested that a highly rated scientific journal, its authors and readers together represent a closed ecosystem with specific properties. The research methodology is based on the author’s toolkit which consists on the calculation of ecosystem closeness indicators: the share of affiliated authors, their correlation with the average influence of a paper, diversity and fluidity. The authors suggest that low rates of variability and diversity indicate a closed type of journal ecosystem. Generalization and interpretation of empirical results was carried out by the method of cluster analysis. The information base is a panel metadata of 20 scientific Russian journals for 2013–2020, which have the maximum Science Index ratings on economic and management fields. Also, the authors analyzed the data on the number and level of concentration publications by the editorial board members and staff of the holding institution, as well as the intensity of publications of individual authors. There have been identified four clusters of studied journals being as a base of the empirical verification. The first and third clusters are characterized by the highest rate of closeness. The lowest level of variability in the sample has been recorded for the third cluster. The journals of the second and fourth clusters have a conditionally closed ecosystem and have been characterized by a top-rated of variability. They are characterized by a low share of publications by affiliated authors. However, it was revealed that there had been a group of authors who had a significant impact on the journal’s ecosystem development. The study results can be of value for the strategies formation of scientific journals development.

Modelling growing stock volume of forest stands with various ALS area-based approaches

Abstract Airborne laser scanning (ALS) is one of the most innovative remote sensing tools with a recognized important utility for characterizing forest stands. Currently, the most common ALS-based method applied in the estimation of forest stand characteristics is the area-based approach (ABA). The aim of this study was to analyse how three ABA methods affect growing stock volume (GSV) estimates at the sample plot and forest stand levels. We examined (1) an ABA with point cloud metrics, (2) an ABA with canopy height model (CHM) metrics and (3) an ABA with aggregated individual tree CHM-based metrics. What is more, three different modelling techniques: multiple linear regression, boosted regression trees and random forest, were applied to all ABA methods, which yielded a total of nine combinations to report. An important element of this work is also the empirical verification of the methods for estimating the GSV error for individual forest stand. All nine combinations of the ABA methods and different modelling techniques yielded very similar predictions of GSV for both sample plots and forest stands. The root mean squared error (RMSE) of estimated GSV ranged from 75 to 85 m3 ha−1 (RMSE% = 20.5–23.4 per cent) and from 57 to 64 m3 ha−1 (RMSE% = 16.4–18.3 per cent) for plots and stands, respectively. As a result of the research, it can be concluded that GSV modelling with the use of different ALS processing approaches and statistical methods leads to very similar results. Therefore, the choice of a GSV prediction method may be more determined by the availability of data and competences than by the requirement to use a particular method.

Some New Alternative Formulations of Adaptive Kalman Filter for Market Risk Beta Estimation

Kalman filter (KF) provides optimal beta estimate with linear models where the noise covariances are known a priori. Noise covariance adaptation-based adaptive KFs (AKFs) have also been used to get these beta estimates. These AKFs suffer from one typical problem, namely inadequate noise filtering. This paper explores some new formulation of such AKFs to solve this problem in addition to applying other related existing formulations. The proposed methods have been analysed through simulation study along with empirical performance verifications through VaR backtesting, expected shortfall analysis, and in-sample performance analysis. Results show that two new and one existing AKFs are successful to provide smooth beta estimates.

Empirical Verification of the Occurrence of Lucas Paradox in the Region of Central – Eastern Europe

The purpose of this article is to study the occurrence of the Lucas paradox in the region of Central-Eastern Europe. According to the research conducted by Robert Lucas (1990), the direction of the international capital flows is different than the neoclassical theory suggests. The capital does not flow from the richer, high-income economies to the poorer, but rather stays in those with the higher capital resources or flows to the other ones with similar level of GDP. The paper verifies whether the paradox appears in the region, in the way that it examines the impact of the GDP on the FDI inflows. Additionally, the study implements few basic models with factors that may potentially resolve the puzzle of the capital flows. The study method is based on panel data estimations, initially using pooled OLS, and subsequently using fixed or random effects models as appropriate. The examined economies are the member states of the European Union, from the region of Central-Eastern Europe, and the examined years are 2000-2018. Based on the literature, and the widely emphasized need for differentiating between the types of international capital flows, the article focus is on the foreign direct investment only, as they constitute large part of the whole global capital flows. Results of the research confirm the presence of the paradox in the region in the examined period. Even though the estimation of the additional models helps to remove the effects of the paradox for the region, it does not fully explain under which circumstances the neoclassical theory would be applicable. None of the applied models reverses the sign of the GDP variable to negative, keeping it statistically significant at the same time.

Preliminary project design for insect production: part 1 – overall mass and energy/heat balances

Preliminary project design (PPD) is an initial stage in project development that makes it possible for an entopreneur to gain insight into the feasibility and potential profitability of setting up an insect production facility. In this paper a simple, spreadsheet-based model is presented to facilitate the first step of PPD by estimating the overall mass and energy balances for a proposed project. The model calculates outputs on the basis of scientific data and estimated values for operating parameters for the system that is proposed. With the model it is easy to use a trial-and-error approach to investigate the effect of different parameter values on system operation. Thus, the entopreneur can enter values for parameters such as feed composition, temperature of the cooling air, etc. and see the effect on system productivity, conversion efficiency, energy requirements, etc. immediately. This facilitates the overall procedure of reaching final decisions about the organism, the feed, the processing approach, the scale of operation, etc. Normally, this is an iterative procedure that is based on ‘trial-and-error’, the two aspects being referred to here as the ‘twin components of an iterative knowledge engine’. Thus, the outputs from the model will depend very much on the scientific data supplied and the values of the input parameters while, at the same time, use of the model will highlight what additional scientific data is needed and what alternate parameter values might prove profitable. Overall, the model allows the user to explore a large possibility space for both process constitution and operation much more quickly and easily than by experimental means alone. As such, it is a tool that can aid the entopreneur in thinking about a project and considering various alternatives, as well as in making decisions before a major commitment is made to any particular option. It is stressed here that PPD is only a preliminary stage in project development and that the investigation of overall process mass and energy balances is only the first step thereof. It is also stressed that results from modelling are invariably subject to empirical verification as well as ‘common-sense filtering’. The model presented is general and thus not oriented to the production of any species in particular.

Positive—Negative Asymmetry in Evaluation of Natural Stimuli: Empirical Study in the Contrast Model of Similarity Extended to Open Sets

Abstract The current work shows empirical verification of the similarity theory extended to open sets of features, which states that an increase in similarity between 2 objects results from the deletion of distinctive features or the addition of common features, albeit with different effects. To date, theoretical simulations and empirical demonstrations using real features have shown how the model works. However, to test the validity of the model we conducted an experiment where direct judgments were used. A total of 188 participants were evaluated at 3 different levels related to similarity, affect, and willingness to live, in reference to cities that differed in terms of their amounts of positive and negative features. The results revealed that when their initial similarity to the ideal was greater than 0.5, deletion of distinctive, negative features had a stronger effect on the object evaluation and was more effective than adding positive features of the same value. When the initial similarity to the ideal was less than 0.5, opposite results were obtained; that is, the addition of common, positive features had a stronger effect on the object evaluation than deleting negative features of the same value. The results have shown a positive-negative asymmetry in the evaluation process, which supports the similarity theory extended to open sets of features. In addition, the findings revealed that the positive-negative asymmetry derived from the theory can be explained by the ratio difference principle.

Culture Level Quotient

The world is changing for the purpose of progress. It is important for a person, a people or a nation to know the direction and the desirability of the change. A comparison of different cultures and knowledge advancements around the world and cultures throughout history provides some guideline for the change. From the perspective of the knowledge advancement of the historical past and the post-scientific vision of knowledge of the expected future, the concept of culture can serve as an overall measure of the quality of a person, a people or a nation. One’s beliefs can provide indications to one’s cultural level. The knowledge vision of post-science fuzzy logic extends 4,000 years into the future and can serve as a guide to the cultural development of the future. 2,000 years ago, morality culminated in religion, which dominated human culture in the West for over a millennium and was taken over by science in the past 500 years. Rigorous training in mathematics is needed in the next 500 years for social science, which involves the infinite future and is, therefore, not subject to empirical verification, for the infinite future will never arrive. The acceptance of solutions in social science depends on complete mathematical rigor. Rigorous training in logic is needed in the next 1,000 years for the unlimited complexity in life science, which deals with the creation of permanent entities, such as DNA, and whose solutions are accepted based on complete logic. The Age of Robotics will occupy the next 1,000 years, when robots will be intelligent machines with the capability of interact safely with uncontrolled environments. The Age of Self-Creation from 4,000 AD to 5,000 AD will reveal from the design specification of mankind’s self-creation the meaning of life and the purpose of existence. Post-Science Fuzzy Logic will occupy from 5,000 AD to 6,000 AD and will sacrifice precision in the process of expanding the range of tolerance of a creation in order for the creation to survive and flourish for all the possibilities of an uncertain future. The total of 6,000 years of recorded history to 6,000 AD will enable mankind to establish a new religion based on knowledge, replacing the supernatural beliefs of the current religion. In 4,000 years, a new Religion of Knowledge will completely replace current traditional Religion of Faith, but as soon as the Religion of Knowledge is established, leading thinkers of society will start to criticize it, as the Religion of Faith is criticized by the current not-yet-mature Religion of Science. Post-science speculates that human knowledge in the Religion of Knowledge might be replaced, say, by alien technology, when aliens find human cultural level high enough to communicate. Post-science also includes practical innovations on Intergalactic Communication based on the newly invented I Ching Numeral and completely automated Universal Permanent Software. Post-science is knowledge beyond science, one of the immediate goals of Culture Level Quotient is to restore philosophy back to its rightful place, on the center stage of knowledge, which is now occupied by science, which lacks the consideration of value and the understanding of the permanent nature of the living system.