Proceedings of the 10th International RAIS Conference on Social Sciences and Humanities (RAIS 2018)

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44 articles

Should Taxpayers Have Access to the International Tax Arbitration Procedure?

Gilda Almeida
Globalization has subjected corporations to multi-jurisdictional tax systems. As a result, cross-border entities are exposed to the possibility of being audited and undergoing tax adjustments more than once for their transactions. In addition, various states’ measures — such as Tax Information Exchange...

Law’s Argumentative Structure Belies the New “Moral Impact” Theory of Law

Alani Golanski
The new Moral Impact Theory (MIT) of law is novel, innovative, and influential. It claims that the moral impacts of legal institutional actions, rather than the linguistic content of any “rules” or pronouncements, determine law’s content. MIT’s corollary is thereby that the practice of legal interpretation...

Dropout from Higher Education in Colombia: A Peer Effects Approach

Carlos Andres Rocha-Ruiz, Adriana Carolina Silva Arias, Jaime Andres Sarmiento Espinel
Higher education dropout in Colombia has been an issue. One of each three students has not continued their undergrad studies. It is relevant to analyze associated factors with dropout in Colombian higher education. This study could be useful to analyze and mitigate this social problem. Literature about...

Development of Mathematical Skills Like a Support to Executive Functions in Mexican Students and the Psycho-pedagogical Benefits

Dan-el Neil Vila Rosado, Miriam Minerva Garcia Duran, Jose Luis Rodriguez Riera
The development of our skills in any area is important to overcome difficulties and to grow both personally and professionally. The executive functions are the main tools of an individual to achieve goals or for adaptation to several contexts of development, particularly in education. Mexican education...

Financial Aid and Higher Education Dropout in Colombia

Lesly Katheryne Duran Cabieles, Jaime Andres Sarmiento Espinel, Adriana Carolina Silva Arias
One of the reasons for a government to support an education system is its role in productivity growth of its citizens and nation’s economic development. Although in some less-developed countries, such as Colombia, there is low levels of non-participation in primary and secondary education, there are...

Writing Anxiety, Self-efficacy, Effort, and Their Roles in Writing Achievement

Nawal Khelalfa
Recurring observation has revealed language learners’ successful completion of writing tasks at an acceptable and sometimes even impressive level only to complete the same tasks afterwards on evaluated assignments in a manner which sometimes fails to meet minimum standards. This leads to the assumption...

An Analysis of the Factors Affecting Individual Perception about the Difficulty in Accessing Government Services in China

Ling Xu, Xiyang Feng
Recently, the reform of administrative examination and approval system has greatly enhanced the quality and efficiency of public service in China. However, with the rapid increase of public demands, the public service reform has to transform from the physical reaction stage to the chemical integration...

A Behavioral Economics Approach to Digitalisation – The Case of a Principles-based Taxonomy

Dirk Beerbaum, Julia M Puaschunder
A growing body of academic research in the field of behavioural economics, political science and psychology demonstrate how an invisible hand can nudge people’s decisions towards a preferred option. Contrary to the assumptions of the neoclassical economics, supporters of nudging argue that people have...

Effects of Exchange Rate on Value-Added International Trade

Choi Myoung
In this study, value-added perspective focuses on the role of exports within a bilateral trading partner in the process of global value chains with vertical specialization, which is one of the various innovations in the world economy. Theoretically, we determine a proper model to connect both the value-added...

The Effects of Cost Management Quality on the Effectiveness of Internal Control and Reliable Decision-Making: Evidence from Thai Industrial Firms

Kanthana Ditkaew
This study investigated the consequences of cost management quality on the effectiveness of internal control and reliable decision-making in Thai industrial firms. With this information, the firms were then tested against performance. A sample of 354 new manufacturing industries in 2017 of Thailand was...

The Forgery in Identity and Traveling Documents

Nicoleta-Elena Heghes
This work we propose an analysis of some aspects regarding forged identity and travel document, because, the forgery of identity cards, passports, driver licences, weapon licences has become a very frequent felony in the legal practice in Romania. The most frequent documents that are forged in Romania...

Recent Advances in Social & Cognitive Robotics and Imminent Ethical Challenges

Ali Meghdari, Minoo Alemi
One of the main challenges in developing and applying modern technologies in our societies is the identification and consideration of ethical issues. With the dramatic growth of emerging technologies in today's societies, such as social robots, lifelike computer graphics (avatars), and virtual reality...

Artificial Intelligence as Global Commons and the “International Law Supremacy” Principle

Themistoklis Tzimas
The current paper analyzes the issue of Artificial Intelligence—AI—focusing on Artificial General Intelligence—AGI—and Artificial Super Intelligence—ASI—from the perspective of international law. It begins with the acknowledgment of the fact that AI poses historically unique challenges on the basis of...

Student Dropout and Graduation in Colombian Economics Programs

Maria Camila Gonzalez Gutierrez, Adriana Carolina Silva Arias, Jaime Andres Sarmiento Espinel
Dropout and graduation from undergraduate students were associated with the socioeconomic context, academic performance and characteristics of the educational institutions. In this paper, we did a characterization of dropout and graduation of students from programs related to economics in Colombia. We...

Culture of Peace and the Fundamental Human Rights

Titus Corlatean
Peace and different challenges we are currently facing in Europe, the need for a coordinated political European effort for promoting public policies and allocating appropriate resources in supporting a refreshed culture of peace inside and outside Europe represent the essence of this article. War and...

The Catastrophic Impact of Right

Agata Mihaela Popescu
Each human being on planet Earth has his/her own place under the sun, a house, a country, and also freedom which enables the person to change all these how everyone wants or simply obliged to do so. Some people emigrate leaving their own country when the political regime changes, and when economy and...

Considerations Regarding the Combat of Illegal Criminal Punishment of “Disagreeable” Magistrates by using an Instigator Agent

Bogdan David
The present study is proposing to draw the attention of the international public to the methods and customs used by Romanian criminal prosecution institutions against some Romanian magistrates that either refused to collaborate with secret services or did not answer to political commands and, as a result,...

Guarantees of Juveniles in the Penal Proceedings in Albania Seen through the Principles of the Convention on the Rights of the Child

Yllka Rupa
The Albanian Legislation on juveniles was compiled based on the basic principles that affirm the fundamental international acts. Therefore, it seems that the guarantee of the basic rights and freedom of the juveniles is in very satisfactory levels. Special attention was given to the importance of legal...

Prohibition of Torture and Punishment or Inhuman or Degrading Treatment in Criminal Law

Victoria Cristiean
Regulating the ban on torture in the Romanian Criminal Code is the consequence of Romania's accession to the Convention against torture and other cruel, inhuman or degrading treatment or punishment. Incriminating torture, as in international law, is a guarantee that the individual will not be subjected...

What Rules, if not Customary International Law – Articles 31-32 of the VCLT – Are the U.S. Courts Relying upon while Applying and Interpreting Tax Treaty Provisions?

Dalton Luiz Dallazem
The Vienna Convention on the Law of Treaties (VCLT) contemplates the interpretation of treaties topic in its articles 31, 32 and 33, portraying the frame to be followed by one who is engaged in this difficult endeavor. Tax treaties are, fore and foremost, treaties. Therefore, the VCLT is the leading...

Mechanisms for the Production of Injuries in the Case of Road Traffic Accidents

Lucia Cerasela Balan
The phenomenon of road traffic accidents is a global problem and is an active and growing phenomenon. The main factor contributing to road traffic accidents is the human factor. The main simple mechanisms that cause traumatic injuries in road accidents are: The impact mechanism, the most common mechanism...

The Impact of Basel Standards on Financial Management: The Case of the Republic of Serbia

Ivana Marinovic Matovic
The traditional role of a financial manager, based on securing sources of financing and cash management for the smooth running of a business organization, has changed significantly over the last decades. To a large extent, external factors have contributed to that; such as the globalization of financial...

Capitalism Crowding out Fertility

Julia M Puaschunder
In a realm of literature on influence factors on fertility rates; this paper innovatively introduces capitalism being associated with lowered fertility rates. Based on a 180 country strong worldwide data set and cross sectional correlation studies, this paper outlines that hallmark pillars of capitalism...

Billets, Bombs and Babies: How the State Shaped the Narrative of Birth during the Second World War

Carly-Emma White
The health and social historiography of the Second World War is closely bound to the British national narrative of total war and the conflagration of the home front. The organisation of welfare structures during the conflict put enormous strain on existing socio-political constructs, if only because...

Yemeni Crisis Dynamics: Water Security and Possible Routes to Civilian Casualty Minimization

Darcy Pollard
In a 2013 report released by the United Nations water insecurity was identified as a national security issue. This is due to the close correlation between mismanagement of water resources and acute conflict. With humanity's available potable water table under increasing stress from pressures like population...

Forensic Expertise of the Traces of Break-in Instruments

Marilena Cristina Chera
There are many crimes that implicate different instruments that can leave contact traces. For making a felony against patrimony, such as theft, housebreaking or destruction, the offender needs instruments to get in certain polices or areas by forcing or breaking the objects that block the access to those...

Criminal Profiling in Homicide Offenses

Petronela Diana Ferariu
The behavioral investigation of homicide crimes involves a thorough activity to identify the psychological trail left by the author at the crime scene, during committing the deed. This research method provides details of the typology of the person who committed the murder offense and reduces the number...

The Forensic Psychiatric Expertise in Romania: The Legal Medicine Implications

Cristina Gabriela Schiopu
The Penal Code of Romania, describes a list of paragraphs about the criminal offences made by people with unknown or acute mental illness or in circumstances that can affect the judgment of the one directly involved. In these cases, the only way to investigate the state of mind of a criminal in the moment...

The Lack of Decentralization of Data: Barriers, Exclusivity, and Monopoly in Open Data

Carla Hamida, Amanda Landi
Recently, Facebook creator Mark Zuckerberg was on trial for the misuse of personal data. In 2013, the National Security Agency was exposed by Edward Snowden for invading the privacy of inhabitants of the United States by examining personal data. We see in the news examples, like the two just described,...

Mathematical Analysis of PSF (Proportion Spent on Food) in Specific Communities

Rama Mohana Rao Matta, Chandrasekhar Putcha
This paper is mainly based on establishing a relation between PSF (Proportion Spent on Food) and factors affecting poverty in India. The work is mainly based on the doctoral thesis of the first author (Rao 1995). Seminal work was done and reported in various conferences/Journals in India (Rao 1998)....

Judicial Activism: A Catalyst to Facilitate Sustainable Abstraction of Groundwater Resources of Bangladesh?

Mohammad Sohidul Islam
Unsustainable groundwater abstraction is now an acknowledged problem in Bangladesh. Current water laws, policies, and institutions are widely recognized to have failed in addressing this problem effectively and efficiently. Moreover, the relevant laws and policies are themselves defective and deficient...

Media Regulation: Why, How and to What End?

Tulishree Pradhan
In a democracy the significance of the media as a primary information source cannot be over accentuated, but it cannot be denied on the fact that democracy requires citizens to be informed for an effective administration and governance within the ambit of egalitarianism. Undoubtedly, commercial and technology...

Virtual Communities and Social Change: Intertextuality in Saudi English-language blogs

Shrouq Al Maghlouth
This paper examines the discourse on social change in women-related posts on Saudi English-language blogs. These posts negotiate many reforming measures proposed by the Saudi government to facilitate more women’s empowerment. An eclectic approach to intertextuality is adopted to explore the virtual community...

Lifestyle Program as a Commercialized Device

Ji-Hee Kim
This study examines the practice of the representation of a lifestyle program that operates as a commercialized device. The main themes of lifestyle program in Korea are travel, interior, cooking, and play a role in penetrating the point of consumption. In particular, the ‘Over flower’ series which is...

Metaphors of Crime and Punishment in Shakespeare’s “Macbeth”

Marina Pershina
The aim of the article is to study the notions of crime and punishment in the Shakespeare’s tragedy “Macbeth”. It analyses the role of supernatural elements and metaphorical symbols as key components of the images of Macbeth and Lady Macbeth. Complex metaphors and poetic symbols go through the play’s...

On the Model Setting of an Ecological Accountable Government

Ling Xu, Xiyang Feng
Today, under the background the ecological civilization construction, many scholars are focusing on the issue of how to keep the balance of the economical, social, political and cultural development and try to make all of them in a sustainable development way. In this paper, we put forward the concept...

Interest Rates, Fuel Subsidies, and Investment Friendliness in Southeast Asia

Siangling Lu
The question of investment determinants has been widely debated in the economic field, with scholars such as Daude and Stein (2007) and Waheed (2015) citing institutional quality as key while Ibrahim (2011), Jongwanich and Kohpaiboon (2008) cite financial market conditions as key. However, the role of...

On the Public Affairs Openness in Chinese Local Government: A Case Study in Guangzhou

Ling Xu, Qianfan Li
With the development of civilization, more and more citizens began to engage in public affairs, and it greatly pushed the government to pay much attention to building a transparency government. In light of this background, the public affairs openness becomes a hot topic not only on the theoretical research...

Challenging Binaries in Migration: The Role of the Environment in Mobility

Azin Emami
The rise in global temperatures and extreme weather events has affected agricultural trends throughout the world and threatened the livelihoods of entire communities. Although not a determinant on its own, environmental degradation constitutes one of the overlooked causes of mass displacement in the...

The Falange Española: A Spanish Paradox

James Slaven
The Falange Española: a Spanish Paradox discusses the Falange Española, a fascist political party in interwar Spain, and its power during various periods: before the Spanish Civil War and after the Spanish Civil War. First, the paper examines how the Falange Española remained a fringe movement during...

The Travali of Criminal Thinking, a Psychoanalytic Interpretation of the Absence of the Superego

Gabriel Tanasescu
The human being (the active subject of the crime of murder) cannot commit the crime unless it has first killed the suzerain. As long as the suicide still exists and is present in the being, crime cannot be achieved, it cannot become reality, as individual is not prepared to act to commit the criminal...

The Research of Motivational Factors and the Psycho-Behavioral Footprint of Sexually Motivated Homicide

Andrei Armeanu
Sexually motivated homicides can be committed for a variety of reasons, rooted in the authors deviant personality, from reducing the victim to an object state and defeating its will to the violence of the sexual assault. The sexual assault, whether heterosexual or homosexual, and the manner of commission,...

The Manifestation of Will: The Vectorial Force of Accepting Guilt

Camil Tanasescu
Individual conduct involves the orientation of actions in a certain way by making a decision. The attempt to establish the unique and appropriate purpose of the action is based on the intention to achieve that goal, followed by the elaboration of the mental plan for the realization of the action. In...

The Relationship between Culture and Communication within the Ecclesia

Samuiel Balc
Culture, communication and community are not separable from each other. In order to have proper relationships, culture plays a very important role as a means by which these relationships are expressed, but at the same time there must be adequate communication. Reflecting on the different ways in which...