Search results for: arterial compliance
956 Arterial Compliance Measurement Using Split Cylinder Sensor/Actuator
Authors: Swati Swati, Yuhang Chen, Robert Reuben
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Coronary stents are devices resembling the shape of a tube which are placed in coronary arteries, to keep the arteries open in the treatment of coronary arterial diseases. Coronary stents are routinely deployed to clear atheromatous plaque. The stent essentially applies an internal pressure to the artery because its structure is cylindrically symmetrical and this may introduce some abnormalities in final arterial shape. The goal of the project is to develop segmented circumferential arterial compliance measuring devices which can be deployed (eventually) in vivo. The segmentation of the device will allow the mechanical asymmetry of any stenosis to be assessed. The purpose will be to assess the quality of arterial tissue for applications in tailored stents and in the assessment of aortic aneurism. Arterial distensibility measurement is of utmost importance to diagnose cardiovascular diseases and for prediction of future cardiac events or coronary artery diseases. In order to arrive at some generic outcomes, a preliminary experimental set-up has been devised to establish the measurement principles for the device at macro-scale. The measurement methodology consists of a strain gauge system monitored by LABVIEW software in a real-time fashion. This virtual instrument employs a balloon within a gelatine model contained in a split cylinder with strain gauges fixed on it. The instrument allows automated measurement of the effect of air-pressure on gelatine and measurement of strain with respect to time and pressure during inflation. Compliance simple creep model has been applied to the results for the purpose of extracting some measures of arterial compliance. The results obtained from the experiments have been used to study the effect of air pressure on strain at varying time intervals. The results clearly demonstrate that with decrease in arterial volume and increase in arterial pressure, arterial strain increases thereby decreasing the arterial compliance. The measurement system could lead to development of portable, inexpensive and small equipment and could prove to be an efficient automated compliance measurement device.Keywords: arterial compliance, atheromatous plaque, mechanical symmetry, strain measurement
Procedia PDF Downloads 278955 Gaussian Mixture Model Based Identification of Arterial Wall Movement for Computation of Distension Waveform
Authors: Ravindra B. Patil, P. Krishnamoorthy, Shriram Sethuraman
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This work proposes a novel Gaussian Mixture Model (GMM) based approach for accurate tracking of the arterial wall and subsequent computation of the distension waveform using Radio Frequency (RF) ultrasound signal. The approach was evaluated on ultrasound RF data acquired using a prototype ultrasound system from an artery mimicking flow phantom. The effectiveness of the proposed algorithm is demonstrated by comparing with existing wall tracking algorithms. The experimental results show that the proposed method provides 20% reduction in the error margin compared to the existing approaches in tracking the arterial wall movement. This approach coupled with ultrasound system can be used to estimate the arterial compliance parameters required for screening of cardiovascular related disorders.Keywords: distension waveform, Gaussian Mixture Model, RF ultrasound, arterial wall movement
Procedia PDF Downloads 504954 Components of Arterial Pressure and Its Association with Dietary Inflammatory Potential of Older Individuals: The Multinational Medis Study
Authors: Demosthenes Panagiotakos
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The aim of the present work was to evaluate dietary habits’ inflammatory potential with various components of arterial blood pressure (hypertension, mean arterial pressure (MAP) and pulse pressure (PP)) in a sample of older Mediterranean people without known cardiovascular disease. During 2005-2011, 2,813 older (aged 65-100 years) individuals from 21 Mediterranean islands and the rural Mani region (Peloponnesus) were voluntarily enrolled. Standard procedures were used to determine arterial blood pressure, as well as PP and MAP, and for the evaluation of dietary habits, lifestyle, anthropometric and clinical characteristics of the participants. A dietary inflammatory index (DII) was assessed based on the participants specific dietary habits, and its calculation was based on a standard procedure. It was reported that the higher the DII level of a diet (adherence to a more pro-inflammatory diet) the greater was the likelihood of having an older adult hypertension [OR=3.82 (95% CI): 1.24 to 11.71]. Moreover, the higher the level of DII (more pro-inflammatory dietary habits) the greater were the levels of MAP [b-coefficient (95% CI): 7.23 (+1.86 to +12.59)] and PP, [b-coefficient (95% CI): 10.86 (+2.70 to +19.01)]. Diet’s inflammatory potential is related with various components of arterial pressure. Adherence to a more pro-inflammatory diet seems to be associated with increased arterial peripheral resistance and arterial stiffness.Keywords: dietary inflammatory index, hypertension, mean arterial pressure, elderly
Procedia PDF Downloads 276953 Electron Microscopical Analysis of Arterial Line Filters During Cardiopulmonary Bypass
Authors: Won-Gon Kim
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Introduction: The clinical value of arterial line filters is still a controversial issue. Proponents of arterial line filtration argue that filters remove particulate matter and undissolved gas from circulation, while opponents argue the absence of conclusive clinical data. We conducted scanning electron microscope (SEM) studies of arterial line filters used clinically in the CPB circuits during adult cardiac surgery and analyzed the types and characteristics of materials entrapped in the arterial line filters. Material and Methods: Twelve arterial line filters were obtained during routine hypothermic cardiopulmonary bypass in 12 adult cardiac patients. The arterial line filter was a screen type with a pore size of 40 ㎛ (Baxter Health care corporation Bentley division, Irvine, CA, U.S.A.). After opening the housing, the woven polyester strands were examined with SEM. Results and Conclusion: All segments examined(120 segments, each 2.5 X 2.5 cm in size) contained no embolic particles larger in their cross-sectional area than the pore size of the filter(40 ㎛). The origins of embolic particulates were mostly from environmental foreign bodies. This may suggest a possible need for more aggressive filtration of smaller particulates than is generally carried out at the present time.Keywords: arterial line filter, tubing wear, scanning electron microscopy, SEM
Procedia PDF Downloads 446952 Arterial Line Use for Acute Type 2 Respiratory Failure
Authors: C. Scurr, J. Jeans, S. Srivastava
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Introduction: Acute type two respiratory failure (T2RF) has become a common presentation over the last two decades primarily due to an increase in the prevalence of chronic lung disease. Acute exacerbations can be managed either medically or in combination with non-invasive ventilation (NIV) which should be monitored with regular arterial blood gas samples (ABG). Arterial lines allow more frequent arterial blood sampling with less patient discomfort. We present the experience from a teaching hospital emergency department (ED) and level 2 medical high-dependency unit (HDU) that together form the pathway for management of acute type 2 respiratory failure. Methods: Patients acutely presenting to Charing Cross Hospital, London, with T2RF requiring non-invasive ventilation (NIV) over 14 months (2011 to 2012) were identified from clinical coding. Retrospective data collection included: demographics, co-morbidities, blood gas numbers and timing, if arterial lines were used and who performed this. Analysis was undertaken using Microsoft Excel. Results: Coding identified 107 possible patients. 69 notes were available, of which 41 required NIV for type 2 respiratory failure. 53.6% of patients had an arterial line inserted. Patients with arterial lines had 22.4 ABG in total on average compared to 8.2 for those without. These patients had a similar average time to normalizing pH of (23.7 with arterial line vs 25.6 hours without), and no statistically significant difference in mortality. Arterial lines were inserted by Foundation year doctors, Core trainees, Medical registrars as well as the ICU registrar. 63% of these were performed by the medical registrar rather than ICU, ED or a junior doctor. This is reflected in that the average time until an arterial line was inserted was 462 minutes. The average number of ABGs taken before an arterial line was 2 with a range of 0 – 6. The average number of gases taken if no arterial line was ever used was 7.79 (range of 2-34) – on average 4 times as many arterial punctures for each patient. Discussion: Arterial line use was associated with more frequent arterial blood sampling during each inpatient admission. Additionally, patients with an arterial line have less individual arterial punctures in total and this is likely more comfortable for the patient. Arterial lines are normally sited by medical registrars, however this is normally after some delay. ED clinicians could improve patient comfort and monitoring thus allowing faster titration of NIV if arteral lines were regularly inserted in the ED. We recommend that ED doctors insert arterial lines when indicated in order improve the patient experience and facilitate medical management.Keywords: non invasive ventilation, arterial blood gas, acute type, arterial line
Procedia PDF Downloads 427951 Nosocomial Infections and Prevention in in Intensive Care Units and Intensive Care
Authors: Kaous Samira
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The lack of hand hygiene can contribute to nosocomial infections, including Central-venous-catheter-related bloodstream infections (CRBSI). An investigation from severally hospitals examined the frequency of hand hygiene in an OR among perioperative staff members who did not perform a surgical scrub. Among 50 operations (120 hours) that were observed, only 2% of staff members performed hand hygiene practices upon entering the OR, and 8.4% of staff performed hand hygiene upon leaving the OR. In addition, when performing radial arterial catheter placement, 0% of staff members wore gloves. Another study (A1170) surveyed healthcare providers regarding hand hygiene compliance. All of the 107 providers surveyed agreed that they should maintain hand hygiene, and most respondents believed that their own compliance was high. The author suggests that the low compliance problem associated with hand hygiene worldwide is a behavioral one among healthcare providers that requires acknowledgment and change.Keywords: aneshesia, investigation, IOP, SBP
Procedia PDF Downloads 39950 A Case of Umbilical Arterial Atresia in the Third Trimester of Pregnancy
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We present the rare case of umbilical arterial atresia, leading to a good outcome and provide clinical and pathological findings. A 27-year-old nulliparous first gravida with PGDM was found single umbilical artery(SUA) by routine ultrasound san at 30 weeeks of gestation. Fetal status was monitored weekly. A healthy male newborn was delivered by cesarean section at 39 weeks. The umbilical cord was overly twisted and no thrombus was found along the whole diseased vessel. The cause of umbilical arterial atresia was unclear, and the correct diagnosis was a challenge. Expected clinical management was recommended, in which sonographic diagnosis may play a very important part.Keywords: pregnancy, single umbilical artery, umbilical arterial atresia, prenatal diagnosis
Procedia PDF Downloads 30949 Assessing Arterial Blockages Using Animal Model and Computational Fluid Dynamics
Authors: Mohammad Al- Rawi, Ahmad Al- Jumaily
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This paper investigates the effect of developing arterial blockage at the abdominal aorta on the blood pressure waveform at an externally accessible location suitable for invasive measurements such as the brachial and the femoral arteries. Arterial blockages are created surgically within the abdominal aorta of healthy Wistar rats to create narrowing resemblance conditions. Blood pressure waveforms are measured using a catheter inserted into the right femoral artery. Measurements are taken at the baseline healthy condition as well as at four different severities (20%, 50%, 80% and 100%) of arterial blockage. In vivo and in vitro measurements of the lumen diameter and wall thickness are taken using Magnetic Resonance Imaging (MRI) and microscopic techniques, respectively. These data are used to validate a 3D computational fluid dynamics model (CFD) which is developed to generalize the outcomes of this work and to determine the arterial stress and strain under the blockage conditions. This work indicates that an arterial blockage in excess of 20% of the lumen diameter significantly influences the pulse wave and reduces the systolic blood pressure at the right femoral artery. High wall shear stress and low circumferential strain are also generated at the blockage site.Keywords: arterial blockage, pulse wave, atherosclerosis, CFD
Procedia PDF Downloads 283948 Detection of Arterial Stiffness in Diabetes Using Photoplethysmograph
Authors: Neelamshobha Nirala, R. Periyasamy, Awanish Kumar
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Diabetes is a metabolic disorder and with the increase of global prevalence of diabetes, cardiovascular diseases and mortality related to diabetes has also increased. Diabetes causes the increase of arterial stiffness by elusive hormonal and metabolic abnormalities. We used photoplethysmograph (PPG), a simple non-invasive method to study the change in arterial stiffness due to diabetes. Toe PPG signals were taken from 29 diabetic subjects with mean age of (65±8.4) years and 21 non-diabetic subjects of mean age of (49±14) years. Mean duration of diabetes is 12±8 years for diabetic group. Rise-time (RT) and area under rise time (AUR) were calculated from the PPG signal of each subject and Welch’s t-test is used to find the significant difference between two groups. We obtained a significant difference of (p-value) 0.0005 and 0.03 for RT and AUR respectively between diabetic and non-diabetic subjects. Average value of RT and AUR is 0.298±0.003 msec and 14.4±4.2 arbitrary units respectively for diabetic subject compared to 0.277±0.0005 msec and 13.66±2.3 a.u respectively for non-diabetic subjects. In conclusion, this study support that arterial stiffness is increased in diabetes and can be detected early using PPG.Keywords: area under rise-time, AUR, arterial stiffness, diabetes, photoplethysmograph, PPG, rise-time (RT)
Procedia PDF Downloads 256947 A Study of Common Carotid Artery Behavior from B-Mode Ultrasound Image for Different Gender and BMI Categories
Authors: Nabilah Ibrahim, Khaliza Musa
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The increment thickness of intima-media thickness (IMT) which involves the changes of diameter of the carotid artery is one of the early symptoms of the atherosclerosis lesion. The manual measurement of arterial diameter is time consuming and lack of reproducibility. Thus, this study reports the automatic approach to find the arterial diameter behavior for different gender, and body mass index (BMI) categories, focus on tracked region. BMI category is divided into underweight, normal, and overweight categories. Canny edge detection is employed to the B-mode image to extract the important information to be deal as the carotid wall boundary. The result shows the significant difference of arterial diameter between male and female groups which is 2.5% difference. In addition, the significant result of differences of arterial diameter for BMI category is the decreasing of arterial diameter proportional to the BMI.Keywords: B-mode Ultrasound Image, carotid artery diameter, canny edge detection, body mass index
Procedia PDF Downloads 439946 Mixed Traffic Speed–Flow Behavior under Influence of Road Side Friction and Non-Motorized Vehicles: A Comparative Study of Arterial Roads in India
Authors: Chetan R. Patel, G. J. Joshi
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The present study is carried out on six lane divided urban arterial road in Patna and Pune city of India. Both the road having distinct differences in terms of the vehicle composition and the road side parking. Arterial road in Patan city has 33% of non-motorized mode, whereas Pune arterial road dominated by 65% of Two wheeler. Also road side parking is observed in Patna city. The field studies using vidiographic techniques are carried out for traffic data collection. Data are extracted for one minute duration for vehicle composition, speed variation and flow rate on selected arterial road of the two cities. Speed flow relationship is developed and capacity is determine. Equivalency factor in terms of dynamic car unit is determine to represent the vehicle is single unit. The variation in the capacity due to side friction, presence of non motorized traffic and effective utilization of lane width is compared at concluding remarks.Keywords: arterial road, capacity, dynamic equivalency factor, effect of non motorized mode, side friction
Procedia PDF Downloads 348945 Roller Pump-Induced Tubing Rupture during Cardiopulmonary Bypass
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We analyzed the effects of variations in the diameter of silicone rubber and polyvinyl chloride (PVC) tubings on the likelihood of tubing rupture during modeling of accidental arterial line clamping in cardiopulmonary bypass with a roller pump. A closed CPB circuit constructed with a roller pump was tested with both PVC and silicone rubber tubings of 1/2, 3/8, and 1/4 inch internal diameter. Arterial line pressure was monitored, and an occlusive clamp was placed across the tubing distal to the pressure monitor site to model an accidental arterial line occlusion. A CCD camera with 512(H) x 492(V) pixels was installed above the roller pump to measure tubing diameters at pump outlet, where the maximum deformations (distension) of the tubings occurred. Quantitative measurement of the changes of tubing diameters with the change of arterial line pressure was performed using computerized image processing techniques. A visible change of tubing diameter was generally noticeable by around 250 psi of arterial line pressure, which was already very high. By 1500 psi, the PVC tubings showed an increase of diameter of between 5-10 %, while the silicone rubber tubings showed an increase between 20-25 %. Silicone rubber tubings of all sizes showed greater distensibility than PVC tubings of equivalent size. In conclusion, although roller-pump induced tubing rupture remains a theoretical problem during cardiopulmonary bypass in terms of the inherent mechanism of the pump, in reality such an occurrence is impossible in real clinical conditions.Keywords: roller pump, tubing rupture, cardiopulmonary bypass, arterial line
Procedia PDF Downloads 292944 Assessment of Arterial Stiffness through Measurement of Magnetic Flux Disturbance and Electrocardiogram Signal
Authors: Jing Niu, Jun X. Wang
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Arterial stiffness predicts mortality and morbidity, independently of other cardiovascular risk factors. And it is a major risk factor for age-related morbidity and mortality. The non-invasive industry gold standard measurement system of arterial stiffness utilizes pulse wave velocity method. However, the desktop device is expensive and requires trained professional to operate. The main objective of this research is the proof of concept of the proposed non-invasive method which uses measurement of magnetic flux disturbance and electrocardiogram (ECG) signal for measuring arterial stiffness. The method could enable accurate and easy self-assessment of arterial stiffness at home, and to help doctors in research, diagnostic and prescription in hospitals and clinics. A platform for assessing arterial stiffness through acquisition and analysis of radial artery pulse waveform and ECG signal has been developed based on the proposed method. Radial artery pulse waveform is acquired using the magnetic based sensing technology, while ECG signal is acquired using two dry contact single arm ECG electrodes. The measurement only requires the participant to wear a wrist strap and an arm band. Participants were recruited for data collection using both the developed platform and the industry gold standard system. The results from both systems underwent correlation assessment analysis. A strong positive correlation between the results of the two systems is observed. This study presents the possibility of developing an accurate, easy to use and affordable measurement device for arterial stiffness assessment.Keywords: arterial stiffness, electrocardiogram, pulse wave velocity, Magnetic Flux Disturbance
Procedia PDF Downloads 186943 A Survey on Taxpayer's Compliance in Prospect Theory Structure Using Hierarchical Bayesian Approach
Authors: Sahar Dehghan, Yeganeh Mousavi Jahromi, Ghahraman Abdoli
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Since tax revenues are one of the most important sources of government revenue, it is essential to consider increasing taxpayers' compliance. One of the factors that can affect the taxpayers' compliance is the structure of the crimes and incentives envisaged in the tax law. In this research, by using the 'prospect theory', the effects of changes in the rate of crimes and the tax incentive in the direct tax law on the taxpayer’s compliance behavior have been investigated. To determine the preferences and preferences of taxpayer’s in the business sector and their degree of sensitivity to fines and incentives, a questionnaire with mixed gamble structure is designed. Estimated results using the Hierarchical Bayesian method indicate that the taxpayer’s that have been tested in this study are more sensitive to the incentives in the direct tax law, and the tax administration can use this to increase the level of collected tax and increase the level of compliance.Keywords: tax compliance, prospect theory, value function, mixed gamble
Procedia PDF Downloads 173942 Process of Role Taking: Sacred Compliance and Religious Assurance in Islamic Banks
Authors: Y. Karbhari, A. Benamraoui, A. Fahmi Sheikh Hassan
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The study applies role theory to investigate the quality of the compliance review in Malaysia, which is perceived to have the most advanced Islamic banking governance framework in the Islamic world. Drawing from the questionnaire survey and semi-structured interviews, our study reveals the existence of a well-established structure for compliance reviews which is found to be regulatory driven and contingent upon the level of commercial activity of individual Islamic bank’s. However, the compliance review process was found to be ceremonial and inadequately undertaken by some SBs with greater prominence placed on its advisory role. In particular, the study provides evidence of a lack of understanding on accounting issues when undertaking the compliance review. Problems in communication between SBs, board of directors and management were also reported to exist. Our findings raise concern over the quality and thus the credibility of the religious compliance assurance communicated in Islamic Banks annual reports.Keywords: Islamic banks, religious compliance, Sharia board assurance, role theory
Procedia PDF Downloads 189941 Signal Processing of the Blood Pressure and Characterization
Authors: Hadj Abd El Kader Benghenia, Fethi Bereksi Reguig
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In clinical medicine, blood pressure, raised blood hemodynamic monitoring is rich pathophysiological information of cardiovascular system, of course described through factors such as: blood volume, arterial compliance and peripheral resistance. In this work, we are interested in analyzing these signals to propose a detection algorithm to delineate the different sequences and especially systolic blood pressure (SBP), diastolic blood pressure (DBP), and the wave and dicrotic to do their analysis in order to extract the cardiovascular parameters.Keywords: blood pressure, SBP, DBP, detection algorithm
Procedia PDF Downloads 437940 Cultural Aspects of Tax Compliance of Medium Size Enterprises in South Africa
Authors: Oludele A. Akinboade
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The paper discusses cultural aspects of tax compliance of medium size companies (MEs) in South Africa to enhance tax compliance. A survey of 641 companies in eight provinces was made. Racial identities of ME owners are not significant in explaining differences in tax registration compliance. Black ownership of MEs is negatively and highly significantly correlated with pay as you earn compliance. The opposite is found in favour of Asian ME owners. White ownership of MEs is negative and weakly (10%) significantly correlated with company income tax compliance while the opposite is found in favour of Asian ownership. Race is negative and highly significant in explaining White owned MEs value added tax compliance behaviour. The opposite is found in favour of Asian ME owners. Black ownership of MEs is negatively and weakly significantly(10%) associated with timely submission of tax returns.Keywords: tax compliance, cultural diversity, medium size companies, South Africa
Procedia PDF Downloads 307939 A Numerical Simulation of Arterial Mass Transport in Presence of Magnetic Field-Links to Atherosclerosis
Authors: H. Aminfar, M. Mohammadpourfard, K. Khajeh
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This paper has focused on the most important parameters in the LSC uptake; inlet Re number and Sc number in the presence of non-uniform magnetic field. The magnetic field is arising from the thin wire with electric current placed vertically to the arterial blood vessel. According to the results of this study, applying magnetic field can be a treatment for atherosclerosis by reducing LSC along the vessel wall. Homogeneous porous layer as a arterial wall has been regarded. Blood flow has been considered laminar and incompressible containing Ferro fluid (blood and 4 % vol. Fe₃O₄) under steady state conditions. Numerical solution of governing equations was obtained by using the single-phase model and control volume technique for flow field.Keywords: LDL surface concentration (LSC), magnetic field, computational fluid dynamics, porous wall
Procedia PDF Downloads 406938 Capacity Loss of Urban Arterial Roads under the Influence of Bus Stop
Authors: Sai Chand, Ashish Dhamaniya, Satish Chandra
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Curbside bus stops are provided on urban roads when sufficient land is not available to construct bus bays. The present study demonstrates the effect of curbside bus stops on midblock capacity of an urban arterial road. Data were collected on seven sections of 6-lane urban arterial roads in New Delhi. Three sections were selected without any side friction to estimate the base value of capacity. Remaining four sections were with curbside bus stop. Speed and volume data were collected in field and these data were used to estimate the capacity of a section. The average base midblock capacity of a 6–lane divided urban road was found to be 6314 PCU/hr which was further referred as base capacity. Effect of curbside bus stop on midblock capacity of urban road was evaluated by comparing the capacity of a section with curbside bus stop with that of the base capacity. Finally, a mathematical relation has been developed between bus frequency and capacity loss. Also a relation has been suggested between dwell time and capacity loss. The developed relations would be very useful for practising engineers to estimate capacity loss due to bus stop.Keywords: bus frequency, bus stops, capacity loss, urban arterial
Procedia PDF Downloads 348937 Board Characteristics, Audit Committee Characteristics, and the Level of Bahraini Corporate Compliance with Mandatory IFRS Disclosure Requirements
Authors: Omar Juhmani
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This paper examines the relation between internal corporate governance and the level of corporate compliance with mandatory IFRS disclosure requirements. The internal corporate governance is measured by board and audit committee characteristics. Using data from Bahrain Stock Exchange, the results show that board independence is positively and significantly associated with level of compliance with IFRS disclosure requirements. This suggests that internal corporate governance mechanisms are effective in the financial reporting practices by increasing the level of compliance with IFRS disclosures. Also, the results of the regression analyses indicate that two of the control variables; company size and audit firm size are significantly positively associated with the level of corporate compliance with mandatory IFRS disclosure requirements in Bahrain.Keywords: Bahrain, board and audit committee characteristics, compliance, disclosure, IFRS
Procedia PDF Downloads 420936 A Framework for Systemically Understanding and Increasing Compliance with Water Regulation in Time Limited and Uncertain Contexts
Authors: Luisa Perez-Mujica
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Traditionally, non-compliance in water regulation has been understood to be attributable to lack of information or knowledge of regulations. In other words, it is confusing behavioural change and education with communication or regulations. However, compliance is a complex response to water regulation factors including 1) knowledge and understanding of regulations; 2) perception that resources are overregulated; 3) presence of regulatory officers in the field; 4) accurate communication of what is being protected; 5) time lag between behavioral change projects and observation of outcomes and 6) how success of behavioral change is measured and evaluated. This paper presents a framework for designing education and behavioral change projects by understanding non-compliance in terms of the interaction of its factors, including a process for prioritizing projects, actions, evaluation and monitoring of outcomes. By taking a systemic approach to compliance, a more directed type of actions can be efficiently identified and prioritized, preventing the reactive nature of education and behavioral change projects.Keywords: water regulation, compliance, behaviour change, systems thinking
Procedia PDF Downloads 239935 Constraints on IRS Control: An Alternative Approach to Tax Gap Analysis
Authors: J. T. Manhire
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A tax authority wants to take actions it knows will foster the greatest degree of voluntary taxpayer compliance to reduce the “tax gap.” This paper suggests that even if a tax authority could attain a state of complete knowledge, there are constraints on whether and to what extent such actions would result in reducing the macro-level tax gap. These limits are not merely a consequence of finite agency resources. They are inherent in the system itself. To show that this is one possible interpretation of the tax gap data, the paper formulates known results in a different way by analyzing tax compliance as a population with a single covariate. This leads to a standard use of the logistic map to analyze the dynamics of non-compliance growth or decay over a sequence of periods. This formulation gives the same results as the tax gap studies performed over the past fifty years in the U.S. given the published margins of error. Limitations and recommendations for future work are discussed, along with some implications for tax policy.Keywords: income tax, logistic map, tax compliance, tax law
Procedia PDF Downloads 119934 Assessment of Patient Cooperation and Compliance in Three Stages of Orthodontic Treatment in Adult Patients: A Cross-Sectional Study
Authors: Hafsa Qabool, Rashna Sukhia, Mubassar Fida
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Introduction: Success of orthodontic mechanotherapy is highly dependent upon patient cooperation and compliance throughout the duration of treatment. This study was conducted to assess the cooperation and compliance of adult orthodontic patients during the leveling and alignment, space closure/molar correction, and finishing stages of tooth movement. Materials and Methods: Patient cooperation and compliance among three stages of orthodontic treatment were assessed using the Orthodontic Patient Cooperation Scale (OPCS) and Clinical Compliance Evaluation (CCE) form. A sample size of 38 was calculated for each stage of treatment; therefore, 114 subjects were included in the study. Shapiro-Wilk test identified that the data were normally distributed. One way ANOVA was used to evaluate the percentage cooperation and compliance among the three stages. Pair-wise comparisons between the three stages were performed using Post-hoc Tukey. Results: Statistically significant difference was seen for scores of patient compliance using CCE (p = 0.01); however, the results of the OPCS showed a non-significant difference for patient cooperation (p = 0.16) among the three stages of treatment. Post-hoc analysis showed significant differences (p = 0.01) in patient cooperation and compliance between space closure and the finishing stage. Highly significant (p < 0.001) decline in oral hygiene was found with the progression of orthodontic treatment. Conclusions: Improvement in the cooperation and compliance levels for adult orthodontic patients was observed during space closure & molar correction stage, which then showed a decline as treatment progressed. Oral hygiene was progressively compromised as orthodontic treatment progressed.Keywords: patient compliance, adult orthodontics, orthodontic motivation, orthodontic patient adherence
Procedia PDF Downloads 166933 The Effect of Motivational Postures as a Concomitant Factor and Peer Reporting Behavior on Taxpayer Compliance Decisions
Authors: Elen Puspitasari, Yeye Susilowati, Wahyu Meiranto
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This study uses an experiment to examine the effect of motivational postures and peer’s reporting behavior on taxpayer compliance decisions. The motivational postures of taxpayers placed as a concomitant variable. Taxpayers were randomly assigned to alternate peer reporting behavior as an experimental variable with two level treatments and then responded to tax reporting scenarios. A motivational posture was measured with 29 statements developed by Braithwaite. Therefore, this experimental research uses Quasi-Experimental Design Between-Subject with Covariate with random assignment method. The subject in this experiment is the taxpayers who has a tax ID and have experience in reporting their tax revenue. The most important is that they earn income from their own business. The analysis technique used was Analysis of Covariate. The results showed that the posture of motivation as concomitant factors does not affect tax compliance decisions. Furthermore, this study proves that peer reporting behavior will determine the decisions of tax compliance. The findings in this study are intended to provide some practical implications for improving tax compliance.Keywords: motivational postures, concomitant, tax compliance decisions, peer reporting behavior
Procedia PDF Downloads 273932 Correlation between Peripheral Arterial Disease and Coronary Artery Disease in Bangladeshi Population: A Five Years Retrospective Study
Authors: Syed Dawood M. Taimur
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Background: Peripheral arterial disease (PAD) is under diagnosed in primary care practices, yet the extent of unrecognized PAD in patients with coronary artery disease (CAD) is unknown. Objective: To assess the prevalence of previously unrecognized PAD in patients undergoing coronary angiogram and to determine the relationship between the presence of PAD and severity of CAD. Material & Methods: This five years retrospective study was conducted at an invasive lab of the department of Cardiology, Ibrahim Cardiac Hospital & Research Institute from January 2010 to December 2014. Total 77 patients were included in this study. Study variables were age, sex, risk factors like hypertension, diabetes mellitus, dyslipidaemia, smoking habit and positive family history for ischemic heart disease, coronary artery and peripheral artery profile. Results: Mean age was 56.83±13.64 years, Male mean age was 53.98±15.08 years and female mean age was 54.5±1.73years. Hypertension was detected in 55.8%, diabetes in 87%, dyslipidaemia in 81.8%, smoking habits in 79.2% and 58.4% had a positive family history. After catheterization 88.3% had peripheral arterial disease and 71.4% had coronary artery disease. Out of 77 patients, 52 had both coronary and peripheral arterial disease which was statistically significant (p < .014). Coronary angiogram revealed 28.6% (22) patients had triple vessel disease, 23.3% (18) had single vessel disease, 19.5% (15) had double vessel disease and 28.6% (22) were normal coronary arteries. The peripheral angiogram revealed 54.5% had superficial femoral artery disease, 26% had anterior tibial artery disease, 27.3% had posterior tibial artery disease, 20.8% had common iliac artery disease, 15.6% had common femoral artery disease and 2.6% had renal artery disease. Conclusion: There is a strong and definite correlation between coronary and peripheral arterial disease. We found that cardiovascular risk factors were in fact risk factors for both PAD and CAD.Keywords: coronary artery disease (CAD), peripheral artery disease(PVD), risk, factors, correlation, cathetarization
Procedia PDF Downloads 423931 Nutritional Allowance Support Affecting Treatment Compliance among TB Patients in Western, Nepal
Authors: Yadav R. K., Baral S.
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Introduction: Nepal is one of the world’s least developed countries and has a high incidence of tuberculosis (TB). The TB prevalence survey in 2019 showed 69,000 Nepalese is developing TB and 4,000 die every year. Given its disproportionate impact on the impoverished segments of society, TB often thrusts patients into extreme poverty or exacerbates their existing economic struggles. Consequently, not only the patients but also their families suffer from the loss of livelihood. This study aims to assess the support of nutritional allowance on treatment compliance among retreatment tuberculosis patients in Nepal. This is a secondary analysis of data from HMIS (Health Management Information System) to investigate treatment compliance among tuberculosis patients and its association with nutritional allowance. The study population consisted of all individuals (N=2972) who had received services from July 16, 2021, to December 14, 2022. The SPSS 21version was used to conduct descriptive and bivariate analysis. Out of the total TB patients (n=2972), a third-fourth (65.9%) of TB patients were male. More than one-tenth (12.3%) of respondents received a nutrition support allowance. The TB treatment compliance rate was more (89.91%) in the nutrition support allowance group compared to the non-nutritional support group (87.98%). TB patients who received the nutritional support allowance were nearly twice as likely to have a higher TB treatment compliance rate compared to those who did not receive the nutritional support allowance. Providing nutritional allowance support to tuberculosis (TB) patients can play a significant role in improving treatment compliance and outcomes. Age and the type of TB are important factors that have shown statistical significance in relation to treatment compliance. Therefore, it is recommended to provide nutritional allowance support to both new and retreatment TB patients. To enhance treatment compliance among TB patients, it is beneficial to provide timely nutrition allowances and arrange home visits by TB focal persons.Keywords: nutrition, support, treatment compliance, TB, Nepal
Procedia PDF Downloads 140930 Effects of the Treatment by Polypill Combinations vs Identical Monopill Therapies in Patients with Cardiovascular Comorbid Diseases
Authors: Denys Sebov, Viktoriia Korotaieva, Kateryna Markina
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The clinical advantage of the multipill combination drugs administration (polypill-strategy) over single-component drugs (monopill-strategy) has been established in patients with comorbid arterial hypertension, heart failure, chronic coronary syndrome, diabetes. It was found that polypill-strategy provides better treatment adherence in 33.4% of the patients. It was proven a significant decrease in systolic and diastolic blood pressure, as well as a decrease in dispersion index due to the stability of the blood pressure profile in patients with the polypill-strategy treatment.Keywords: polypill, artetial hypertension, cardiovascular disease, compliance
Procedia PDF Downloads 60929 SOUL Framework in Theology and Islamic Philosophy
Authors: Khan Shahid, Shahid Zakia
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This article explores the fields of Theology and Islamic Philosophy in alignment with the SOUL (Sincere act, Optimization efforts, Ultimate goal, Law compliance) framework. It examines their historical development and demonstrates how embracing sincerity, optimization, ultimate goals, and law compliance enhances these disciplines within the Islamic context. By emphasizing the importance of Sincere acts, Optimization efforts, Ultimate goal, and Law compliance, this article provides a framework for enriching Theology and Islamic Philosophy.Keywords: SOUL framework, Theology, Islamic Philosophy, Sincerity act, Optimization effort, Ultimate goal, Law compliance
Procedia PDF Downloads 85928 The Nexus between Manpower Training and Corporate Compliance
Authors: Timothy Wale Olaosebikan
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The most active resource in any organization is the manpower. Every other resource remains inactive unless there is competent manpower to handle them. Manpower training is needed to enhance productivity and overall performance of the organizations. This is due to the recognition of the important role of manpower training in attainment of organizational goals. Corporate Compliance conjures visions of an incomprehensible matrix of laws and regulations that defy logic and control by even the most seasoned manpower training professionals. Similarly, corporate compliance can be viewed as one of the most significant problems faced in manpower training process for any organization, therefore, commands relevant attention and comprehension. Consequently, this study investigated the nexus between manpower training and corporate compliance. Collection of data for the study was effected through the use of questionnaire with a sample size of 265 drawn by stratified random sampling. The data were analyzed using descriptive and inferential statistics. The findings of the study show that about 75% of the respondents agree that there is a strong relationship between manpower training and corporate compliance, which brings out the organizational attainment from any training process. The findings further show that most organisation do not totally comply with the rules guiding manpower training process thereby making the process less effective on organizational performance, which may affect overall profitability. The study concludes that formulation and compliance of adequate rules and guidelines for manpower trainings will produce effective results for both employees and the organization at large. The study recommends that leaders of organizations, industries, and institutions must ensure total compliance on the part of both the employees and the organization to manpower training rules. Organizations and stakeholders should also ensure that strict policies on corporate compliance to manpower trainings form the heart of their cardinal mission.Keywords: corporate compliance, manpower training, nexus, rules and guidelines
Procedia PDF Downloads 141927 Distribution of Traffic Volume at Fuel Station during Peak Hour Period on Arterial Road
Authors: Surachai Ampawasuvan, Supornchai Utainarumol
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Most of fuel station’ customers, who drive on the major arterial road wants to use the stations to fill fuel to their vehicle during their journey to destinations. According to the survey of traffic volume of the vehicle using fuel stations by video cameras, automatic counting tools, or questionnaires, it was found that most users prefer to use fuel stations on holiday rather than on working day. They also prefer to use fuel stations in the morning rather than in the evening. When comparing the ratio of the distribution pattern of traffic volume of the vehicle using fuel stations by video cameras, automatic counting tools, there is no significant difference. However, when comparing the ratio of peak hour (peak hour rate) of the results from questionnaires at 13 to 14 percent with the results obtained by using the methods of the Institute of Transportation Engineering (ITE), it is found that the value is similar. However, it is different from a survey by video camera and automatic traffic counting at 6 to 7 percent of about half. So, this study suggests that in order to forecast trip generation of vehicle using fuel stations on major arterial road which is mostly characterized by Though Traffic, it is recommended to use the value of half of peak hour rate, which would make the forecast for trips generation to be more precise and accurate and compatible to surrounding environment.Keywords: peak rate, trips generation, fuel station, arterial road
Procedia PDF Downloads 407