Pakistan and the Nuclear Non-Proliferation Regime

The arrival of nuclear weapons was detrimental in changing the nature of warfare; duringWWII, we used nuclear weapons on two Japanese cities. The catastrophic effect of nuclear weapons made the pioneers apprehensive about the spread of nuclear technology across the globe. The Nuclear Non-Proliferation Regime (NNPR) is a set of international rules, norms, initiatives, agreements, arrangements, bilateral and multilateral treaties to curb the spread of nuclear weapons and technology. The Nuclear Non-Proliferation Treaty (NPT) is the backbone of NNPR. This paper discusses the significance of NNPR and will focus on how Pakistan fits into the bigger picture of the NNPR as a nuclear state. This research study will further analyze the prospects and challenges for Pakistan viz a viz the NNPR. It will specifically focus on Pakistan's official position on joining the Nuclear Non-Proliferation Treaty (NPT), Comprehensive Test Ban Treaty (CTBT), Fissile Material Cut-off Treaty (FMCT), and the two relevant Export Control Regimes (Nuclear Suppliers Group and Missile Technology Control Regime). Moreover, the challenges Pakistan faces viz-a-viz these treaties and arrangements will be highlighted. Recommendations will be provided based on the prospects of how Pakistan can overcome these challenges.

Smart Co-housing for People With Disabilities: A Preliminary Assessment of Caregivers’ Interaction With the DOMHO System

Millions of people with motor and cognitive disabilities face hardships in daily life due to the limited accessibility and inclusiveness of living spaces which limit their autonomy and independence. The DOMHO project deals with these fundamental issues by leveraging an innovative solution: a smart co-housing apartment. Besides, the project aims at exploiting the well know effects of co-housing on individuals’ health and well-being in combination with ambient assisted living technologies. The present study focused on the interaction of caregivers with the control application of an integrated smart system. Participants performed different tasks, fill out a questionnaire, and were interviewed. Performance and usability of the user interface, trust in technology, privacy, and attitudes towards home automation were explored. A series of guidelines for domotic technology control interfaces design was identified, and a high level of trust in these advanced tools was shown. Caregivers considered smart technologies as a work aid and a means for enhancing autonomy and life quality for users with disabilities.

Discussing: “The very idea of organizing becomes literally meaningless”

PurposeGunther Anders in the 20th century and Hartmut Rosa in the 21st have argued that the technics of organization – that is, its physical and social technologies, have from acceleration become so uncontrollable and unpredictable that circumstances actually outstrip awareness to the degree that intentional “organizing” is more a fable than a reality, as stated in the quote from Rosa that forms the title of this article.Design/methodology/approachIn this article, two critical theorists are examined who have fundamentally rejected the “control” thesis that dominates organization theory. It is a thesis that assumes that organizational change ought to be goal-directed, leadership driven and make use of soft and hard technologies to achieve defined objectives.FindingsThe prevailing “idea” of organizing has become illusionary. The technics of accelerationism have overpowered it. Not “organizing” but “ethic-sizing” is what remains as the: “What is to be done.”Originality/valueThe tradition of Gunther Anders and Hartmut Rosa (second and third generation Frankfurter School) and the implications of their work for our assumptions about the relations between technology, control and organization is for a first time evidenced in this article.

FEATURES OF FORMATION OF ACCOUNTING POLICY OF THE ENTERPRISE IN THE COMPETITIVE ENVIRONMENT

Introduction. The development of market relations in the domestic economy has affected all aspects of business. Quantitative and qualitative changes have taken place in the system of accounting at enterprises, which influenced the organization of the order of reflection of the basic financial information in the reporting. The performance of accounting functions entrusted to it requires owners to pay due attention to the organization of accounting in general and, in particular, to the accounting policy through which they implement their own policies in the field of enterprise management. The regulations for the formation of accounting policies have also changed, which has been affected by globalization processes, which provide for the formation of documentation in accordance with international standards. Methods. General and special methods were used in the course of the research, in particular: the analytical method was used in the review of literature sources; the method of classification made it possible to differentiate the main components of the accounting policy of enterprises; method of description – to give them a detailed description; the monographic method was used in the study of literature sources on the details of the elements of accounting policies of enterprises; system and analytical method is used in processing the obtained information. Results. The article considers accounting policy as a tool for implementing methods of accounting, substantiates the need for new approaches to its development in order to improve the analytical accounting and the need to take into account factors influencing the results of the enterprise. The approaches to the development of the accounting policy of the enterprise are studied, its clear elements are singled out and the offers on elimination of possible problems at its formation are given. The stages and technology of accounting policy development are considered and the ways of its further improvement are offered. Discussion. The obtained theoretical and applied recommendations can be used to improve existing approaches to compiling the accounting policy of the enterprise. It is advisable for each company to develop a model of accounting. Keywords: accounting policy, efficiency, stages of development, elements of accounting, development technology, control, reporting.