Practical Issues Research Articles

Robust Trajectory and Offloading for Energy-Efficient UAV Edge Computing in Industrial Internet of Things

Efficient data processing and computation are essential for the industrial Internet of things (IIoT) to empower various applications, which yet can be significantly bottlenecked by the limited energy capacity and computation capability of the IIoT nodes. In this paper, we employ an unmanned aerial vehicle (UAV) as an edge server to assist IIoT data processing, while considering the practical issue of UAV jittering. Specifically, we propose a joint design on trajectory and offloading strategies to minimize energy consumption due to local and edge computation, as well as data transmission. We particularly address the UAV jittering that induces Gaussian-distributed uncertainties associated with flying waypoints, resulting in probabilistic-form flying speed and data offloading constraints. We exploit the Bernstein-type inequality to reformulate the constraints in deterministic forms and decompose the energy minimization to solve for trajectory and offloading separately within an alternating optimization framework. The subproblems are then tackled with the successive convex approximation technique. Simulation results show that our proposal strictly guarantees robustness under uncertainties and effectively reduces energy consumption as compared with the baselines.

Location-Based Services for Indoor Environments: A User Experience Test

The location-based services (LBS) user experience in controlled indoor settings in this scientific research. The environments included a range of user demographics, device configurations, and ambient factors. According to our findings, customer satisfaction ratings ranged from 5 to 9 on a scale of 1 to 10, and the average location accuracy was 1.1 meters (±0.4 meters) across various interactions and locales. These conclusions were supported by qualitative comments, which expressed satisfaction with the effectiveness of the check-in procedures and the practicality of several LBS features. Negative reviews, on the other hand, revealed difficulties with positioning technology accuracy, highlighting the intricate interactions among variables influencing indoor location-based services user experiences. This study provides a solid scientific basis for indoor location-based services (LBS) optimization, highlighting the need of tackling practical issues to improve user contentment and the usefulness of such services in indoor environments.

Routes to high-performance layered oxide cathodes for sodium-ion batteries.

Sodium-ion batteries (SIBs) are experiencing a large-scale renaissance to supplement or replace expensive lithium-ion batteries (LIBs) and low energy density lead-acid batteries in electrical energy storage systems and other applications. In this case, layered oxide materials have become one of the most popular cathode candidates for SIBs because of their low cost and comparatively facile synthesis method. However, the intrinsic shortcomings of layered oxide cathodes, which severely limit their commercialization process, urgently need to be addressed. In this review, inherent challenges associated with layered oxide cathodes for SIBs, such as their irreversible multiphase transition, poor air stability, and low energy density, are systematically summarized and discussed, together with strategies to overcome these dilemmas through bulk phase modulation, surface/interface modification, functional structure manipulation, and cationic and anionic redox optimization. Emphasis is placed on investigating variations in the chemical composition and structural configuration of layered oxide cathodes and how they affect the electrochemical behavior of the cathodes to illustrate how these issues can be addressed. The summary of failure mechanisms and corresponding modification strategies of layered oxide cathodes presented herein provides a valuable reference for scientific and practical issues related to the development of SIBs.

The human factor in the development of a green economy in the Kyrgyz Republic

The paper explores the importance of human capital as the most important factor in the development of a green economy of the Kyrgyz Republic. A green economy is in line with the new concept of sustainable development, thanks to its ability to improve the bio-environment, increase resource efficiency and take care of future generations. Although there are many studies on the concept and implementation of a green economy, the practical issues associated with it are not completely clear, including the importance of macroeconomic sustainability. The purpose of this study is to identify the importance of human capital in ensuring the development of a green economy of the Kyrgyz Republic. To achieve the objectives of the study, a comprehensive analysis was applied, which has shown a direct and close relationship between the level of human capital and the potential for the development of a green economy. This study examines the experience of developed countries and the competitive advantages of developing a green economy through the trinity of sustainability of the development of economy, society and environment, with the priority of investing in human capital. This paper shows that human capital is an important factor in the growth of a green economy and sustainable development for the Kyrgyz Republic.

Connecting Berthing Ships to Shore Power to Minimize Air Pollution IEC/IEEE 80005-1: 2019 Updates to Address Practical Issues With Installations

Connecting Berthing Ships to Shore Power to Minimize Air Pollution IEC/IEEE 80005-1: 2019 Updates to Address Practical Issues With Installations

The Legal and Practical Issues of Environmental Protection Provisions in International Investment Law

International investment is an important form of cooperation between countries. International investment mainly in the form of investment agreements, through the signing of treaties to effectively protect the interests of investment importing countries and host countries. However, environmental problems are inevitable during the process of economic development. The deterioration of the environment will bring harm to the country and the whole world. This paper focuses on the legal and practical issues on environmental protection provisions in the area of international investment law, by means of analysing previous cases. Conclusively, these legal issues include vacancy in the specific context of environmental protection clauses, ambiguity of application and lack of legally binding force. As for practical issues, lack of evidence, lack of supervision and defeat in the evidence on compliance with environmental regulations are discussed in this paper. In closing, this paper also offers some suggestions to solve the issues mentioned above.

부가가치세법상 매출에누리와 판매장려금에 관한 연구

[Purpose] This study analyzes the trend of recent precedents regarding sales allowance and sales incentives under the Value－Added Tax Act, which have become an issue in practice due to the ambiguous distinction, and distinguishes between sales allowance and sales incentives, focusing on the Supreme Court ruling 2017Du53170, pronounced on August 31, 2022.
 [Methodology] According to the tax law, various systems for sales allowance and sales incentives were summarized, and related prior studies were reviewed. In addition, by analyzing existing precedents, trends and related cases of recent precedents of sales allowance and sales incentives were comprehensively analyzed. Focusing on the Supreme Court's 2017Du53170 ruling, the legal basis for the distinction between sales allowance and sales incentives was presented.
 [Findings] According to the Supreme Court's 2017Du53170 ruling, subsidies paid to customers had an economic effect of reducing supply prices, but highlighted the formal aspects of the transaction, such as terms and conditions, and contracts, and judged that subsidies in this case did not correspond to the amount of money excluded from the supply price of mobile communication services because they were not directly related to the service provided. In other words, the amount of sales allowance was narrowly interpreted from a formal point of view. Direct deduction, one of the requirements for acknowledging the amount of the discount, must be judged based on whether the supply price has been substantially reduced.
 [Implications] This study is expected to contribute to increasing legal stability and predictability by once again checking and determining whether to exclude the amount from the supply price depending on the relevance of the transaction, in a situation where interpretation problems continue to arise due to ambiguous distinction criteria for sales allowance and sales incentives.

상속세 및 증여세법상부동산 시가적용에 관한 최근 과세 쟁점

The basic structure of the assessment of property under the current inheritance and gift tax law is a simple one in which it is based on the market price, but in cases where it is impracticable to calculate the current market price, complementary valuation methods are used as an exception. However, the abstractness of the concept of the market price and what specific extent to which it should be recognized as the market price are complex and difficult issues. Because of this, many controversies arise between taxpayers and tax authorities.
 With the purpose of the improvement of fair taxation, Korea's inheritance and gift tax law has continuously expanded the scope of what can be recognized as the market price based on the principle of the market price. This reflects the reality that there is an inevitable conflict of interest between taxpayers who prefer complementary valuation methods due to the property valuation method of the inheritance and gift law, which allows complementary valuation methods to be exceptionally applied only in cases where it is impracticable to calculate the current market price and the realistic price rate of the officially assessed real estate price that is far below the market price, and tax authorities.
 The value recognized as the market price under the current inheritance and gift tax law can be divided into four categories, which are the relevant property and the case value for similar property within the principle of assessment period, and the relevant property and the case value for similar property within the extended evaluation period.
 This study deals with ‘the application of similar case values to apartments, etc.’ which is controversial regarding the scope of market recognition and ‘whether the appraised value requested by the tax office after the reporting date for non-residential real estate, etc. is recognized as market price or not’ targeting real estate, which accounts for a high proportion of inherited and gifted properties. In relation to this, there are many criticisms that it is not only against the principle of fair taxation, but it can also infringe on the taxpayer's predictability in terms of that excessive taxation is imposed on some taxpayers for properties with the same burden due to the existence of a sale price of similar property traded by another person by chance or an appraisal request based on the arbitrary judgment of the tax authorities, etc.
 It is not easy in reality to establish clear and consistent standards that all taxpayers can agree on when calculating the market price of inherited or gifted property whose ownership is transferred gratuitously. However, it is essential that the tax authorities continue to make efforts to accept criticism of existing taxation practices as article 15 of the enforcement rules of the inheritance and gift tax law legislate the scope of similar property in apartments in detail.
 This study analyzed major issues in taxation practice by analyzing the provisions of the inheritance and gift tax law and recent precedents regarding the scope of provisional recognition of the market price and sought ways to improve them. The main tax issues in applying the case value for similar property to apartments, etc. are; first, exclusion of application of the case value for similar property if there is a case value for the relevant property, second, the period of market recognition for the case value for similar property, third, criteria for judging similarity, and fourth, whether there are special circumstances for price fluctuations.

Democratic Conundrum: Introspecting Complexities and Dynamics in Pakistan's Political Landscape

Research Problem: This research aims to explore the main obstacles hindering Pakistan's democratic transition, including weak economic policies, structural imbalances, and military interference, all of which have led to insecurity, conflict, and the oppression of civilian rule. In addition, this research also aims to understand Pakistan's political culture which combines autocratic and democratic ideologies, as well as how political satisfaction with different regimes impacts the acceptance of military regimes and the inability of marginalized groups to express their opinions under authoritarian rule. Research purposes: The aim of this research is to identify and analyze the main challenges facing Pakistan's democracy, including issues of partisanship and segregation practices, as well as to understand historical and current issues that can help identify changes needed to strengthen democracy in Pakistan. Research methods: This research uses a descriptive-analytical approach by collecting data through literature reviews and analysis of official documents, such as government reports and international agency reports. Interdisciplinary analysis is used to understand the impact of historical and socio-cultural factors on the development of democracy in Pakistan. Results and Discussion: The research results show that the main challenges to Pakistan's democracy include fraudulent electoral processes, political centralization, segregation, and biased party politics. The lack of a dynamic civil society and military domination of civilian government are contributing factors to the failure of democracy in Pakistan. Discussions of history and current issues also provide insight into the changes needed to improve democracy in the country. Research Implications and Contributions: This research has important implications for policymakers and stakeholders interested in improving democracy in Pakistan. By understanding and identifying the challenges faced, this research can provide guidance for developing appropriate strategies and measures to strengthen democracy and promote political inclusion in Pakistan.

Towards a Historical Approach to Translation in Translator Education

Academic programs across disciplines often require a foundational knowledge of history as an essential component for earning degrees in various areas of expertise. In the context of translation programs, the history of translation may either be offered as a distinct and separate course or integrated into practical translation courses. Since the 1980s, scholars in the field of translation have recognized the significance of historical research and have actively developed methods and theoretical approaches to establish this as a discipline in its own right. Presently, there is an abundance of material on the history of translation, accompanied by a concerted effort to construct a historiography specific to the field. Despite the vast array of bibliographic resources available, one notable lacuna in Translation Studies pertains to effectively introducing the historical dimension of translation to students who may grapple with comprehending this extensive body of theoretical knowledge and understanding the contribution of a historical approach to the act of translating. This article seeks to illuminate strategies for familiarizing students with the historical dimension of translation within the framework of a translation history course. The overarching aim is to underscore how translation history can contribute to students' development of a robust theoretical background on the translation phenomenon while enhancing their practical skills. Additionally, the paper explores the potential resistance students may harbour toward the perceived utility of a historical approach in addressing practical translation issues. Furthermore, the discussion delves into the role of Bibliographies of Translation Studies, which collate scholarly publications on translation, as comprehensive academic tools essential for systematizing existing yet often fragmented knowledge in this specific scientific domain. The research methodology employed is theoretical exploration, focusing on concepts such as history and historical research in translation, the objectives of a translation history course, and the design of course content along with methods for assessing student performance. The fundamental conclusion drawn is that the historical approach to translation is intricately connected to the act of translating, emphasizing the need to integrate translation history into translator training at higher education institutions. The recommendation is to offer translation history as a standalone course within translator training programs, featuring clearly defined goals and a strong orientation toward the practical aspects of translation. The envisioned objective of a "History of Translation" course is not only to address students' knowledge gaps but also to instill curiosity and research skills, fostering a lifelong learning mindset crucial for translation practice. Such an approach is anticipated to cultivate a "translation culture" among learners, contributing to the development of their self-awareness and enhancing their standing as professionals in the translation industry.

Pedagogical Shift in ELT through Post-method Pedagogy

As the field of language teaching has been influenced by different methods and approaches developed over time, the pedagogy journey has been shifted from method-based teaching to post-method pedagogy. This article critically examines the same pedagogical shift from method-based model to post-method pedagogy that the ELT situation at present is in a transitional period regarding language teaching applying the beliefs and principles of both PPP (i.e., presentation, practice, and production) model and PPP (i.e., particularity, practicality, and possibility) pedagogy. The beliefs, principles, features, and criticisms published in different books and journals at different times are major sources of information for this article. The critical examination of those ideas in connection with my own teaching-learning experience showed that the pedagogical shift from method-based teaching to post-method pedagogy is a turning point in language teaching because the method-based model prescribes teaching procedures without considering the contextual, practical, and political factors and issues, whereas post-method pedagogy gives primary emphasis on those contextual factors and local issues. Thus, psychological, contextual, glocal, socio-economic/political, and research-based teaching and learning perspectives have been discussed as the major themes of this article.

Decisions Making Based on Numerous Factors Improves Financial Management

Abstract: Contemplating an organization's financial choices from an optimization standpoint is a common practice. When contemplating a lengthy duration, one must make decisions on the optimal financial framework and the optimal allocation of resources. The immediate priorities include mitigating the impact on cash flow, inventory levels, outstanding debts, accounts receivable, and existing obligations. Financial theory generally examines these possibilities from the perspective of finding the best answer. Researchers have proposed operations research approaches as prospective answers due to the optimality and problem-solving nature of these judgments. These methods have been introduced as effective solutions. This article explores the potential applications of multicriteria analysis in resolving practical issues related to financial decision-making.

놀이중심교육과정 실천을 위한 ‘배움공동체’ 실행연구 -같은 지역 내 어린이집 보육교직원을 중심으로-

This study is an implementation study on the learning community for the practice of the play-oriented curriculum, and is a study on the practice of childcare staff at daycare centers in the same region. For this study, teachers and directors of three national and public daycare centers in the region who practice the play-oriented curriculum participated March 2021 to December 2022 participated. The purpose of the study is to discuss practical issues, focusing on the voices of the field, in what direction the play-oriented curriculum should be established in the childcare field while experiencing the revised Nuri course in 2019. According to the results of the study, first, by starting with the same concern, all participants in the study solved the difficulties of the play-oriented curriculum through a meeting place called a learning community. In essence, they shared empathy and comfort amidst the challenges they collectively faced. These shared experiences paved the way for identifying practical alternatives upon their return to the childcare setting. Second, by sharing each other's play cases and classroom environment as a new perspective, I gained a teacher expertise of reflective thinking by experiencing internal effects that lead to learning for unfamiliar teachers. Third, the experience of the learning community led to practice through thought for all research participants, expanding to be applied to the educational field in various ways. This study implicates valuable insights into the establishment of a play-centered curriculum in the childcare settings in alignment with the goals of the revised Nuri curriculum in 2019.

Decision-making: The Process Contributing to Professional Public Administration

This article analysis one of the main issues of public administration theory and practice, which is helpful in government functioning and policy-making. Research study includes the discourse on how to plan and make decisions on behalf of democratic attitude. Public administration is utmost outcome, and the success or failure of the government depends on it. Theoretical debate on decision-making process, accordingly, surveys the fundamental perception on rational and incremental decision-making processes. It refers basically to the administrative institutions. Decision making is important for organizational effectiveness because of its central role in the overall process of directing and controlling. Decisions do not automatically guarantee all programmed outcomes, but denoting actions with professionalism and public support. As a valuable process it is likely to be a central element of management and leadership. Comparative study of examples of developed democratic systems shows the high responsibility of public institutes and government as key actors. Particular attention is paid there to the professionalism of government, which is a vital characteristic of any democratic public administration and virtually a policy quality. Findings of current research shows that decisions are not based solely on laws and regulations. Moreover, as the study shows, many other appropriate skills of decision-makers are important that will be seen with the close linkages with strategic governance.

Prone positioning during CPAP therapy in SARS-CoV-2 pneumonia: a concise clinical review.

During the COVID-19 pandemic, the number of patients with hypoxemic acute respiratory failure (ARF) due to SARS-CoV-2 pneumonia threatened to overwhelm intensive care units. To reduce the need for invasive mechanical ventilation (IMV), clinicians tried noninvasive strategies to manage ARF, including the use of awake prone positioning (PP) with continuous positive airway pressure (CPAP). In this article, we review the patho-physiologic rationale, clinical effectiveness and practical issues of the use of PP during CPAP in non-intubated, spontaneously breathing patients affected by SARS-CoV-2 pneumonia with ARF. Use of PP during CPAP appears to be safe and feasible and may have a lower rate of adverse events compared to IMV. A better response to PP is observed among patients in early phases of acute respiratory distress syndrome. While PP during CPAP may improve oxygenation, the impact on the need for intubation and mortality remains unclear. It is possible to speculate on the role of PP during CPAP in terms of improvement of ventilation mechanics and reduction of strain stress.

The role of hotel training in evaluating the performance level of employees

Hotel training is crucial to equipping staff with the knowledge and abilities they need to advance their performance and boost the standard of specialized hotel services، which will have positive effects on the professional، financial، and social spheres. The purpose of the study is to identify the training policies، programs، and standards used in Sulaymaniyah's four- and five-star hotels as well as the standards used to assess employee performance. It also seeks to pinpoint the major issues and roadblocks that prevent the four- and five-star hotels from implementing efficient training programs.
 The research covered both theoretical and practical issues، and the descriptive analytical approach was employed. On the theoretical side، a number of books، theses، and Arabic publications that focused on hotel training were used as references. The measurement tool (the questionnaire) was created and provided to a random sample of guests in those hotels on the field side.
 The validity of the hypotheses was examined using the SPSS statistical processing application and a five-point Likert scale.
 The research produced a number of recommendations and conclusions، the most significant of which is that there is uncertainty in the activation and implementation of hotel training policies in the public and private sectors، and that programs tend to be generally focused on generalization rather than specialization and diagnosis، as well as the absence of hotel professional centers in the public and private sectors.
 Moreover، there aren't any facilities for professional training dedicated to the growth and development of hotel staff.
 The necessity to pay attention to the function of hotel training in boosting the performance level of employees in Sulaymaniyah hotels as one of the dimensions to improving the performance of hotel services in Sulaymaniyah is one of the most crucial recommendations.
 The more readily available these programs are، the higher the level of performance of employees in Sulaymaniyah's hotels. This is in addition to working on the supply of appropriate training programs to increase the performance of the staff level of hotel services.

From "The Outline of Feuerbach" to "Practice Theory"

The Outline of Feuerbach revolves around understanding the relationship between practice and the role of practice in social life. The central content of its discussion is practical issues. Marx introduced practice into the materialistic view of history and epistemology, and took it as the basis of epistemology, thoroughly criticized the intuitiveness and incompleteness of Feuerbach and all old materialism, which established the Marxist concept of practice. Mao Zedong's Theory of Practice is a positive innovation based on the Marxist practical point of view, centered on the dialectical unity of understanding and practice, puts forward the view of combining Marxism-Leninism with China's specific reality, and lays a philosophical foundation for the Communist Party of China's realistic ideological line.

ИНИЦИИРОВАНИЕ АПЕЛЛЯЦИОННОГО ОБЖАЛОВАНИЯ В УГОЛОВНОМ СУДОПРОИЗВОДСТВЕ

The article examines one of the controversial issues in law enforcement practice, the issue of initiating the appeal procedure by the appellate court as a whole, as well as the impact of this appeal process on changing the scope of the rights of the convicted person. The author comes to the conclusion that any appeal review is initiated by the parties, and only when the relevant appeal requirements are met, the mechanism of appeal proceedings is launched, in which the public principle is manifested in such procedural guarantees as ensuring the right to defense, the right to appeal and the ban on worsening the situation of the convicted person. The author has developed theoretical provisions and given recommendations of a law enforcement nature, aimed at clarifying the procedure for initiating the appeal process, and proposes his own approach to understanding the appeal mechanism using the example of a comparative analysis of existing criminal procedural rules in various states.

МУНИЦИПАЛЬНЫЕ ОБЩЕСТВЕННЫЕ ПАЛАТЫ: ПРАВОВЫЕ ПРОБЛЕМЫ ТЕОРИИ И ПРАКТИКИ

The paper analyzes problematic theoretical and practical legal issues related to the legal status and the list of issues related to the activities of municipal public chambers. In order to build a logical legal structure regulating the status and issues of the activities of municipal public boards, the study proposes a set of legal measures aimed at improving it.

SWOT analysis as a means of critical thinking skills development of IT students in professional English class

This article focuses on theoretical and practical issues of using SWOT analysis as a means of critical thinking skills development of IT students at the professional English language lessons. The authors emphasize the importance of close-knit teaching of critical thinking skills and SWOT analysis that form the core of an English lesson for future IT specialists. Currently, the problem of developing critical thinking of students and schoolchildren is relevant, since developing thinking means enhancing the ability to think. The use of SWOT analysis gives an opportunity to build learners’ skills and abilities to process and sort out necessary information, find strengths and weaknesses, opportunities and threats that arise in the workplace. Thanks to a person's competence to think “outside the box”, new ways of solving problems will be revealed, difficult tasks will be solved, discoveries will be made, inventions will appear. The research is based on the works by well-known home and foreign methodologists studying the issues of critical thinking