Search results for: Depth estimation
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 4958

Search results for: Depth estimation

1508 Household Food Security and Poverty Reduction in Cameroon

Authors: Bougema Theodore Ntenkeh, Chi-bikom Barbara Kyien

Abstract:

The reduction of poverty and hunger sits at the heart of the United Nations 2030 Agenda for Sustainable Development, and are the first two of the Sustainable Development Goals. The World Food Day celebrated on the 16th of October every year, highlights the need for people to have physical and economic access at all times to enough nutritious and safe food to live a healthy and active life; while the world poverty day celebrated on the 17th of October is an opportunity to acknowledge the struggle of people living in poverty, a chance for them to make their concerns heard, and for the community to recognize and support poor people in their fight against poverty. The association between household food security and poverty reduction is not only sparse in Cameroon but mostly qualitative. The paper therefore investigates the effect of household food security on poverty reduction in Cameroon quantitatively using data from the Cameroon Household Consumption Survey collected by the Government Statistics Office. The methodology employed five indicators of household food security using the Multiple Correspondence Analysis and poverty is captured as a dummy variable. Using a control function technique, with pre and post estimation test for robustness, the study postulates that household food security has a positive and significant effect on poverty reduction in Cameroon. A unit increase in the food security score reduces the probability of the household being poor by 31.8%, and this effect is statistically significant at 1%. The result further illustrates that the age of the household head and household size increases household poverty while households residing in urban areas are significantly less poor. The paper therefore recommends that households should diversify their food intake to enhance an effective supply of labour in the job market as a strategy to reduce household poverty. Furthermore, family planning methods should be encouraged as a strategy to reduce birth rate for an equitable distribution of household resources including food while the government of Cameroon should also develop the rural areas given that trend in urbanization are associated with the concentration of productive economic activities, leading to increase household income, increased household food security and poverty reduction.

Keywords: food security, poverty reduction, SDGs, Cameroon

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1507 Structural Stress of Hegemon’s Power Loss: A Pestle Analysis for Pacification and Security Policy Plan

Authors: Sehrish Qayyum

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Active military power contention is shifting to economic and cyberwar to retain hegemony. Attuned Pestle analysis confirms that structural stress of hegemon’s power loss drives a containment approach towards caging actions. Ongoing diplomatic, asymmetric, proxy and direct wars are increasing stress hegemon’s power retention due to tangled military and economic alliances. It creates the condition of catalepsy with defective reflexive control which affects the core warfare operations. When one’s own power is doubted it gives power to one’s own doubt to ruin all planning either done with superlative cost-benefit analysis. Strategically calculated estimation of Hegemon’s power game since the early WWI to WWII, WWII-to Cold War and then to the current era in three chronological periods exposits that Thucydides’s trap became the reason for war broke out. Thirst for power is the demise of imagination and cooperation for better sense to prevail instead it drives ashes to dust. Pestle analysis is a wide array of evaluation from political and economic to legal dimensions of the state matters. It helps to develop the Pacification and Security Policy Plan (PSPP) to avoid hegemon’s structural stress of power loss in fact, in turn, creates an alliance with maximum amicable outputs. PSPP may serve to regulate and pause the hurricane of power clashes. PSPP along with a strategic work plan is based on Pestle analysis to deal with any conceivable war condition and approach for saving international peace. Getting tangled into self-imposed epistemic dilemmas results in regret that becomes the only option of performance. It is a generic application of probability tests to find the best possible options and conditions to develop PSPP for any adversity possible so far. Innovation in expertise begets innovation in planning and action-plan to serve as a rheostat approach to deal with any plausible power clash.

Keywords: alliance, hegemon, pestle analysis, pacification and security policy plan, security

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1506 [Keynote Talk]: Discovering Liouville-Type Problems for p-Energy Minimizing Maps in Closed Half-Ellipsoids by Calculus Variation Method

Authors: Lina Wu, Jia Liu, Ye Li

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The goal of this project is to investigate constant properties (called the Liouville-type Problem) for a p-stable map as a local or global minimum of a p-energy functional where the domain is a Euclidean space and the target space is a closed half-ellipsoid. The First and Second Variation Formulas for a p-energy functional has been applied in the Calculus Variation Method as computation techniques. Stokes’ Theorem, Cauchy-Schwarz Inequality, Hardy-Sobolev type Inequalities, and the Bochner Formula as estimation techniques have been used to estimate the lower bound and the upper bound of the derived p-Harmonic Stability Inequality. One challenging point in this project is to construct a family of variation maps such that the images of variation maps must be guaranteed in a closed half-ellipsoid. The other challenging point is to find a contradiction between the lower bound and the upper bound in an analysis of p-Harmonic Stability Inequality when a p-energy minimizing map is not constant. Therefore, the possibility of a non-constant p-energy minimizing map has been ruled out and the constant property for a p-energy minimizing map has been obtained. Our research finding is to explore the constant property for a p-stable map from a Euclidean space into a closed half-ellipsoid in a certain range of p. The certain range of p is determined by the dimension values of a Euclidean space (the domain) and an ellipsoid (the target space). The certain range of p is also bounded by the curvature values on an ellipsoid (that is, the ratio of the longest axis to the shortest axis). Regarding Liouville-type results for a p-stable map, our research finding on an ellipsoid is a generalization of mathematicians’ results on a sphere. Our result is also an extension of mathematicians’ Liouville-type results from a special ellipsoid with only one parameter to any ellipsoid with (n+1) parameters in the general setting.

Keywords: Bochner formula, Calculus Stokes' Theorem, Cauchy-Schwarz Inequality, first and second variation formulas, Liouville-type problem, p-harmonic map

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1505 Use of Geosynthetics as Reinforcement Elements in Unpaved Tertiary Roads

Authors: Vivian A. Galindo, Maria C. Galvis, Jaime R. Obando, Alvaro Guarin

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In Colombia, most of the roads of the national tertiary road network are unpaved roads with granular rolling surface. These are very important ways of guaranteeing the mobility of people, products, and inputs from the agricultural sector from the most remote areas to urban centers; however, it has not paid much attention to the search for alternatives to avoid the occurrence of deteriorations that occur shortly after its commissioning. In recent years, geosynthetics have been used satisfactorily to reinforce unpaved roads on soft soils, with geotextiles and geogrids being the most widely used. The interaction of the geogrid and the aggregate minimizes the lateral movement of the aggregate particles and increases the load capacity of the material, which leads to a better distribution of the vertical stresses, consequently reducing the vertical deformations in the subgrade. Taking into account the above, the research aimed at the mechanical behavior of the granular material, used in unpaved roads with and without the presence of geogrids, from the development of laboratory tests through the loaded wheel tester (LWT). For comparison purposes, the reinforced conditions and traffic conditions to which this type of material can be accessed in practice were simulated. In total four types of geogrids, were tested with granular material; this means that five test sets, the reinforced material and the non-reinforced control sample were evaluated. The results of the numbers of load cycles and depth rutting supported by each test body showed the influence of the properties of the reinforcement on the mechanical behavior of the assembly and the significant increases in the number of load cycles of the reinforced specimens in relation to those without reinforcement.

Keywords: geosynthetics, load wheel tester LWT, tertiary roads, unpaved road, vertical deformation

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1504 Effect of Rice Cultivars and Water Regimes Application as Mitigation Strategy for Greenhouse Gases in Paddy Fields

Authors: Mthiyane Pretty, Mitsui Toshiake, Aycan Murat, Nagano Hirohiko

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Methane (CH₄) is one of the most dangerous greenhouse gases (GHG) emitted into the atmosphere by terrestrial ecosystems, with a global warming potential (GWP) 25-34 times that of CO2 on a centennial scale. Paddy rice cultivations are a major source of methane emission and is the major driving force for climate change. Thus, it is necessary to find out GHG emissions mitigation strategies from rice cultivation. A study was conducted at Niigata University. And the prime objective of this research was to determine the effects of rice varieties CH4 lowland (NU1, YNU, Nipponbare, Koshihikari) and upland (Norin 1, Norin 24, Hitachihatamochi) japonica rice varieties using different growth media which was paddy field soil and artificial soil. The treatments were laid out in a split plot design. The soil moisture was kept at 40-50% and 70%, respectively. The CH₄ emission rates were determined by collecting air samples using the closed chamber technique and measuring CH₄ concentrations using a gas chromatograph. CH₄ emission rates varied with the growth, growth media type and development of the rice varieties. The soil moisture was monitored at a soil depth of 5–10 cm with an HydraGO portable soil sensor system every three days for each pot, and temperatures were be recorded by a sensitive thermometer. The lowest cumulative CH4 emission rate was observed in Norin 24, particularly under 40 to 50% soil moisture. Across the rice genotypes, 40-50% significantly reduced the cumulative CH4 , followed by irrigation of 70% soil moisture. During the tillering stage, no significant variation in tillering and plant height was observed between and 70% soil moisture. This study suggests that the cultivation of Norin 24 and Norin 1 under 70% soil irrigation could be effective at reducing the CH4 in rice fields.

Keywords: methane, paddy fields, rice varieties, soil moisture

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1503 People Living with HIV/AIDS: In the Face of Social Stigma and the Role of Therapeutic Communication

Authors: Semiu Bello

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Since the discovery of HIV/AIDS in 1981, it has been a major global challenge and its ravaging consequences have had negative imprints on both the affected and infected people. The challenge of HIV/AIDS does not only affect the developing countries of the world, the developed nations have had their share of the experiences. The disease has, therefore, attracted the attentions of national governments and international donor agencies with huge financial investments toward the eradication of the virus and its global menace. Socially, however, people living with HIV/AIDS have had to battle with an array of social challenges in regards to the infection; the social stigmas, which seem to be more prevalent in underdeveloped and developing societies. The social stigmas with which people living with HIV/AIDS have suffered from include, but not limited, to social isolation, group avoidance, loss of jobs, public ridicule and non-appointment to official and government positions. Given this background, this study examines the roles of therapeutic communication otherwise called patient-provider communication within a clinical environment, focusing on Olabisi Onabanjo University Teaching Hospital (OOUTH) Sagamu, Nigeria as a case study. In other words, this study will investigate the level of interpersonal communication, interactions, and relationships that often take place between people living with HIV/AIDS and health care providers including doctors, nurses and social workers. This study will methodologically adopt the in-depth interview to interview six members of people living with HIV/AIDS at OOUTH. The dimensions of the data will determine the policy prescriptions of this study, which as envisage, may contribute to the improved use of therapeutic communication by health care providers and may thereof improve the psychology of people living with HIV/AIDS in the face of any social stigma.

Keywords: health care providers, people living with HIV/AIDS, social stigma, therapeutic communication

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1502 An Exploration of Cross-culture Consumer Behaviour - The Characteristics of Chinese Consumers’ Decision Making in Europe

Authors: Yongsheng Guo, Xiaoxian Zhu, Mandella Osei-Assibey Bonsu

Abstract:

This study explores the effects of national culture on consumer behaviour by identifying the characteristics of Chinese consumers’ decision making in Europe. It offers a better understanding of how cultural factors affect consumers’ behaviour, and how consumers make decisions in other nations with different culture. It adopted a grounded theory approach and conducted twenty-four in-depth interviews. Grounded theory models are developed to link the causal conditions, process and consequences. Results reveal that some cultural factors including conservatism, emotionality, acquaintance community, long-term orientation and principles affect Chinese consumers when making purchase decisions in Europe. Most Chinese consumers plan and prepare their expenditure and stay in Europe as cultural learners, and purchase durable products or assets as investment, and share their experiences within a community. This study identified potential problems such as political and social environment, complex procedures, and restrictions. This study found that external factors influence on internal factors and then internal characters determine consumer behaviour. This study proposes that cultural traits developed in convergence evolution through social selection and Chinese consumers persist most characters but adapt some perceptions and actions overtime in other countries. This study suggests that cultural marketing could be adopted by companies to reflect consumers’ preferences. Agencies, shops, and the authorities could take actions to reduce the complexity and restrictions.

Keywords: national culture, consumer behaviour, decision making, cultural marketing

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1501 Blood Flow Estimator of the Left Ventricular Assist Device Based in Look-Up-Table: In vitro Tests

Authors: Tarcisio F. Leao, Bruno Utiyama, Jeison Fonseca, Eduardo Bock, Aron Andrade

Abstract:

This work presents a blood flow estimator based in Look-Up-Table (LUT) for control of Left Ventricular Assist Device (LVAD). This device has been used as bridge to transplantation or as destination therapy to treat patients with heart failure (HF). Destination Therapy application requires a high performance LVAD; thus, a stable control is important to keep adequate interaction between heart and device. LVAD control provides an adequate cardiac output while sustaining an appropriate flow and pressure blood perfusion, also described as physiologic control. Because thrombus formation and system reliability reduction, sensors are not desirable to measure these variables (flow and pressure blood). To achieve this, control systems have been researched to estimate blood flow. LVAD used in the study is composed by blood centrifugal pump, control, and power supply. This technique used pump and actuator (motor) parameters of LVAD, such as speed and electric current. Estimator relates electromechanical torque (motor or actuator) and hydraulic power (blood pump) via LUT. An in vitro Mock Loop was used to evaluate deviations between blood flow estimated and actual. A solution with glycerin (50%) and water was used to simulate the blood viscosity with hematocrit 45%. Tests were carried out with variation hematocrit: 25%, 45% and 58% of hematocrit, or 40%, 50% and 60% of glycerin in water solution, respectively. Test with bovine blood was carried out (42% hematocrit). Mock Loop is composed: reservoir, tubes, pressure and flow sensors, and fluid (or blood), beyond LVAD. Estimator based in LUT is patented, number BR1020160068363, in Brazil. Mean deviation is 0.23 ± 0.07 L/min for mean flow estimated. Larger mean deviation was 0.5 L/min considering hematocrit variation. This estimator achieved deviation adequate for physiologic control implementation. Future works will evaluate flow estimation performance in control system of LVAD.

Keywords: blood pump, flow estimator, left ventricular assist device, look-up-table

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1500 Development of Liquefaction-Induced Ground Damage Maps for the Wairau Plains, New Zealand

Authors: Omer Altaf, Liam Wotherspoon, Rolando Orense

Abstract:

The Wairau Plains are located in the north-east of the South Island of New Zealand in the region of Marlborough. The region is cut by many active crustal faults such as the Wairau, Awatere, and Clarence faults, which give rise to frequent seismic events. This paper presents the preliminary results of the overall project in which liquefaction-induced ground damage maps are developed in the Wairau Plains based on the Ministry of Business, Innovation and Employment NZ guidance. A suite of maps has been developed in relation to the level of details that was available to inform the liquefaction hazard mapping. Maps at the coarsest level of detail make use of regional geologic information, applying semi-quantitative criteria based on geological age, design peak ground accelerations and depth to the water table. The next level of detail incorporates higher resolution surface geomorphologic characteristics to better delineate potentially liquefiable and non-liquefiable deposits across the region. The most detailed assessment utilised CPT sounding data to develop ground damage response curves for areas across the region and provide a finer level of categorisation of liquefaction vulnerability. Linking these with design level earthquakes defined through NZGS guidelines will enable detailed classification to be carried out at CPT investigation locations, from very low through to high liquefaction vulnerability. To update classifications to these detailed levels, CPT investigations in geomorphic regions are grouped together to provide an indication of the representative performance of the soils in these areas making use of the geomorphic mapping outlined above.

Keywords: hazard, liquefaction, mapping, seismicity

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1499 Investigation of Effective Parameters on Pullout Capacity in Soil Nailing with Special Attention to International Design Codes

Authors: R. Ziaie Moayed, M. Mortezaee

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An important and influential factor in design and determining the safety factor in Soil Nailing is the ultimate pullout capacity, or, in other words, bond strength. This important parameter depends on several factors such as material and soil texture, method of implementation, excavation diameter, friction angle between the nail and the soil, grouting pressure, the nail depth (overburden pressure), the angle of drilling and the degree of saturation in soil. Federal Highway Administration (FHWA), a customary regulation in the design of nailing, is considered only the effect of the soil type (or rock) and the method of implementation in determining the bond strength, which results in non-economic design. The other regulations are each of a kind, some of the parameters affecting bond resistance are not taken into account. Therefore, in the present paper, at first the relationships and tables presented by several valid regulations are presented for estimating the ultimate pullout capacity, and then the effect of several important factors affecting on ultimate Pullout capacity are studied. Finally, it was determined, the effect of overburden pressure (in method of injection with pressure), soil dilatation and roughness of the drilling surface on pullout strength is incremental, and effect of degree of soil saturation on pullout strength to a certain degree of saturation is increasing and then decreasing. therefore it is better to get help from nail pullout-strength test results and numerical modeling to evaluate the effect of parameters such as overburden pressure, dilatation, and degree of soil saturation, and so on to reach an optimal and economical design.

Keywords: soil nailing, pullout capacity, federal highway administration (FHWA), grout

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1498 Gas Monitoring and Soil Control at the Natural Gas Storage Site (Minerbio, Italy)

Authors: Ana Maria Carmen Ilie, Carmela Vaccaro

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Gas migration through wellbore failure, in particular from abandoned wells, is repeatedly identified as the highest risk mechanism. The vadose zone was subject to monitoring system close to the wellbore in Minerbio, methane storage site. The new technology has been well-developed and used with the purpose to provide reliable estimates of leakage parameters. Of these techniques, soil flux sampling at the soil surface, via the accumulation chamber method and soil flux sampling at the depths of 100cm below the ground surface, have been an important technique for characterizing the gas concentrations at the gas storage site. We present results of soil Radon Bq/m3, CO2%, CH4% and O2% concentration gases. Measurements have been taken for radon concentrations with an Durridge RAD7 Company, Inc., USA, instrument. We used for air and soil quality an Biogas ETG instrument monitoring system, with NDIR CO2, CH4 gas sensor and electrochemical O2 gas sensor. The measurements started in September-October 2015, where no outliers have been identified. The measurements have continued in March-April-July-August-September 2016, almost at the same time in the same place around the gas storage site, values measured 15 minutes for each sampling, to determine their concentration, their distribution and to understand the relationship among gases and atmospheric conditions. At a depth of 100 cm, the maximum soil radon gas concentrations were found to be 1770 ±±582 Bq/m3, the soil consists of 64.31% sand, 20.75% silt and 14.94% clay, and with 0.526 ppm of Uranium. The maximum concentration (September 2016), in soil at 100cm below the ground surface, with 83% sand, 8.96% silt and 7.89% clay, was about 0.06% CH4, and in atmosphere 0.06% CH4 at 40°C (T). In the other months the values have been on the range of 0.01% to 0.03% CH4. Since we did not have outliers in the gas storage site, soil-gas samples for isotopic analysis have not been done.

Keywords: leakage gas monitoring, lithology, soil gas, methane

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1497 Assessing the Impact of Climate Change on Pulses Production in Khyber Pakhtunkhwa, Pakistan

Authors: Khuram Nawaz Sadozai, Rizwan Ahmad, Munawar Raza Kazmi, Awais Habib

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Climate change and crop production are intrinsically associated with each other. Therefore, this research study is designed to assess the impact of climate change on pulses production in Southern districts of Khyber Pakhtunkhwa (KP) Province of Pakistan. Two pulses (i.e. chickpea and mung bean) were selected for this research study with respect to climate change. Climatic variables such as temperature, humidity and precipitation along with pulses production and area under cultivation of pulses were encompassed as the major variables of this study. Secondary data of climatic variables and crop variables for the period of thirty four years (1986-2020) were obtained from Pakistan Metrological Department and Agriculture Statistics of KP respectively. Panel data set of chickpea and mung bean crops was estimated separately. The analysis validate that both data sets were a balanced panel data. The Hausman specification test was run separately for both the panel data sets whose findings had suggested the fixed effect model can be deemed as an appropriate model for chickpea panel data, however random effect model was appropriate for estimation of the panel data of mung bean. Major findings confirm that maximum temperature is statistically significant for the chickpea yield. This implies if maximum temperature increases by 1 0C, it can enhance the chickpea yield by 0.0463 units. However, the impact of precipitation was reported insignificant. Furthermore, the humidity was statistically significant and has a positive association with chickpea yield. In case of mung bean the minimum temperature was significantly contributing in the yield of mung bean. This study concludes that temperature and humidity can significantly contribute to enhance the pulses yield. It is recommended that capacity building of pulses growers may be made to adapt the climate change strategies. Moreover, government may ensure the availability of climate change resistant varieties of pulses to encourage the pulses cultivation.

Keywords: climate change, pulses productivity, agriculture, Pakistan

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1496 Perceptual Image Coding by Exploiting Internal Generative Mechanism

Authors: Kuo-Cheng Liu

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In the perceptual image coding, the objective is to shape the coding distortion such that the amplitude of distortion does not exceed the error visibility threshold, or to remove perceptually redundant signals from the image. While most researches focus on color image coding, the perceptual-based quantizer developed for luminance signals are always directly applied to chrominance signals such that the color image compression methods are inefficient. In this paper, the internal generative mechanism is integrated into the design of a color image compression method. The internal generative mechanism working model based on the structure-based spatial masking is used to assess the subjective distortion visibility thresholds that are visually consistent to human eyes better. The estimation method of structure-based distortion visibility thresholds for color components is further presented in a locally adaptive way to design quantization process in the wavelet color image compression scheme. Since the lowest subband coefficient matrix of images in the wavelet domain preserves the local property of images in the spatial domain, the error visibility threshold inherent in each coefficient of the lowest subband for each color component is estimated by using the proposed spatial error visibility threshold assessment. The threshold inherent in each coefficient of other subbands for each color component is then estimated in a local adaptive fashion based on the distortion energy allocation. By considering that the error visibility thresholds are estimated using predicting and reconstructed signals of the color image, the coding scheme incorporated with locally adaptive perceptual color quantizer does not require side information. Experimental results show that the entropies of three color components obtained by using proposed IGM-based color image compression scheme are lower than that obtained by using the existing color image compression method at perceptually lossless visual quality.

Keywords: internal generative mechanism, structure-based spatial masking, visibility threshold, wavelet domain

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1495 Doped and Co-doped ZnO Based Nanoparticles and their Photocatalytic and Gas Sensing Property

Authors: Neha Verma, Manik Rakhra

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Statement of the Problem: Nowadays, a tremendous increase in population and advanced industrialization augment the problems related to air and water pollutions. Growing industries promoting environmental danger, which is an alarming threat to the ecosystem. For safeguard, the environment, detection of perilous gases and release of colored wastewater is required for eutrophication pollution. Researchers around the globe are trying their best efforts to save the environment. For this remediation advanced oxidation process is used for potential applications. ZnO is an important semiconductor photocatalyst with high photocatalytic and gas sensing activities. For efficient photocatalytic and gas sensing properties, it is necessary to prepare a doped/co-doped ZnO compound to decrease the electron-hole recombination rates. However, lanthanide doped and co-doped metal oxide is seldom studied for photocatalytic and gas sensing applications. The purpose of this study is to describe the best photocatalyst for the photodegradation of dyes and gas sensing properties. Methodology & Theoretical Orientation: Economical framework has to be used for the synthesis of ZnO. In the depth literature survey, a simple combustion method is utilized for gas sensing and photocatalytic activities. Findings: Rare earth doped and co-doped ZnO nanoparticles were the best photocatalysts for photodegradation of organic dyes and different gas sensing applications by varying various factors such as pH, aging time, and different concentrations of doping and codoping metals in ZnO. Complete degradation of dye was observed only in min. Gas sensing nanodevice showed a better response and quick recovery time for doped/co-doped ZnO. Conclusion & Significance: In order to prevent air and water pollution, well crystalline ZnO nanoparticles were synthesized by rapid and economic method, which is used as photocatalyst for photodegradation of organic dyes and gas sensing applications to sense the release of hazardous gases from the environment.

Keywords: ZnO, photocatalyst, photodegradation of dye, gas sensor

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1494 Thai Cultural Conceptualizations that Underly Intercultural Business Communication Problems with Koreans

Authors: Yangwon Hyun

Abstract:

Nowadays, business settings are becoming increasingly multilingual and multicultural under the conditions of globalization. When people from different linguistic and cultural background interact, their divergent cultural conceptualizations may result in communicative problems. Even though intercultural business communication between Thais and South Koreans has become increasingly significant along with the development of international trade relations, there have been very few attempts to conduct research on interactional problems in that context. Based on a Cultural Linguistics perspective, this study analyzes Thai cultural conceptualizations that underly interactional problems with Koreans at Korean business organizations where were located in Thailand. The data was gathered through in-depth interviews with ten Korean and ten Thai employees as well as through six months of field observations. The results indicate that there are three cultural pragmatic schemas that underly problems of interaction between the two groups; (1) the schema of kreng-jai as a communicative strategy of withholding one’s intentions in order to not hurt another’s emotion, (2) the schema of mai-pen-rai as a linguistic strategy of inducing interlocutors to not be concerned about substantial matters so as to avoid confrontations, and (3) the schema of jai-yen as a linguistic expression used for persuading interlocutors to maintain a calm state of mind in order to avoid conflicts. The linguistic behaviors of Thai employees in relation to these three cultural schemas had led to misunderstandings and interpersonal conflicts with Korean supervisors and co-workers. These interactional problems were caused not only because Koreans were unfamiliar with Thai cultural conceptualizations, but also because these conceptualizations were incompatible with goal-oriented Korean business discourse. The findings of this study can enhance mutual understandings between Thai and Korean employees. Thus, it contributes to the promotion of smooth intercultural communication in the workplace.

Keywords: business context, cultural conceptualizations, cultural linguistics, intercultural communication, thai culture

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1493 Enhancing Small and Medium Enterprises Access to Finance: The Opportunities and Challenges of Using Intellectual Property Rights as Collateral in Sri Lanka

Authors: Nihal Chandratilaka Matara Arachchige, Nishantha Sampath Punichihewa

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Intellectual property (IP) assets are the ‘crown-jewels’ of innovation-driven businesses in the knowledge-based economy. In that sense, IP rights such as patents, trademarks and copyrights afford enormous economic opportunities to an enterprise, especially Small and Medium Enterprise (SME). As can be gleaned from the latest statistics, the domestic industries in Sri Lanka are predominantly represented by SMEs. Undeniably, in terms of economic contribution, the SME sector is considered to be the backbone of the country’s ‘real economy’. However, the SME sector in Sri Lanka faces number of challenges. One of the nearly-insurmountable-hurdles for small businesses is the access to credit facilities, due to the lack of collateral. In the eyes of law, the collateral is something pledged as security for repayment in the event of default. Even though the intellectual property rights are used as collateral in order to facilitate obtaining credit for businesses in number of Asian jurisdictions, financial institutions in Sri Lanka are extremely reluctant to accept IP rights as collateral for granting financial resources to SMEs. Against this backdrop, this research investigates from a legal perspective reasons for not accepting IP rights as collateral when granting loans for SMEs. Drawing emerging examples from other jurisdiction, it further examines the inadequacies of existing legal framework in relation to the use of IP rights as collateral. The methodology followed in this paper is qualitative research. Empirical research and analysis concerning the core research question are carried out by conducting in-depth interviews with stakeholders, including leading financial institutions in Sri Lanka.

Keywords: intellectual property assets, SMEs, collaterals financial facilities, credits

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1492 Gas Chromatography-Analysis, Antioxidant, Anti-Inflammatory, and Anticancer Activities of Some Extracts and Fractions of Linum usitatissimum

Authors: Eman Abdullah Morsi, Hend Okasha, Heba Abdel Hady, Mortada El-Sayed, Mohamed Abbas Shemis

Abstract:

Context: Linum usitatissimum (Linn), known as Flaxseed, is one of the most important medicinal plants traditionally used for various health as nutritional purposes. Objective: Estimation of total phenolic and flavonoid contents as well as evaluate the antioxidant using α, α-diphenyl-β-picrylhydrazyl (DPPH), 2-2'azinobis (3-ethylbenzthiazoline-6-sulphonic acid (ABTS) and total antioxidant capacity (TAC) assay and investigation of anti-inflammatory by Bovine serum albumin (BSA) and anticancer activities of hepatocellular carcinoma cell line (HepG2) and breast cancer cell line (MCF7) have been applied on hexane, ethyl acetate, n-butanol and methanol extracts and also, fractions of methonal extract (hexane, ethyl acetate and n-butanol). Materials and Methods: Phenolic and flavonoid contents were detected using spectrophotometric and colorimetric assays. Antioxidant and anti-inflammatory activities were estimated in-vitro. Anticancer activity of extracts and fractions of methanolic extract were tested on (HepG2) and (MCF7). Results: Methanolic extract and its ethyl acetate fraction contain higher contents of total phenols and flavonoids. In addition, methanolic extract had higher antioxidant activity. Butanolic and ethyl acetate fractions yielded higher percent of inhibition of protein denaturation. Meanwhile, ethyl acetate fraction and methanolic extract had anticancer activity against HepG2 and MCF7 (IC50=60 ± 0.24 and 29.4 ± 0.12µg.mL⁻¹) and (IC50=94.7 ± 0.21 and 227 ± 0.48µg.mL⁻¹), respectively. In Gas chromatography-mass spectrometry (GC-MS) analysis, methanolic extract has 32 compounds, whereas; ethyl acetate and butanol fractions contain 40 and 36 compounds, respectively. Conclusion: Flaxseed contains totally different biologically active compounds that have been found to possess good variable activities, which can protect human body against several diseases.

Keywords: phenolic content, flavonoid content, HepG2, MCF7, hemolysis-assay, flaxseed

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1491 The Birth Connection: An Examination of the Relationship between Her Birth Event and Infant Feeding among African American Mothers

Authors: Nicole Banton

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The maternal and infant mortality rate of Blacks is three times that of Whites in the US. Research indicates that breastfeeding lowers both. In this paper, the researcher examines how the ideas that Black/African American mothers had about breastfeeding before, during, and after pregnancy (postpartum) affected whether or not they initiated breastfeeding. The researcher used snowball sampling to recruit thirty African-American mothers from the Orlando area. At the time of her interview, each mother had at least one child who was at least three years old. Through in-depth face-to-face interviews, the researcher investigated how mothers’ healthcare providers affected their decision-making about infant feeding, as well as how the type of birth that she had (e.g., preterm, vaginal, c-section, full term) affected her actual versus idealized infant feeding practice. Through our discussions, we explored how pre-pregnancy perceptions, birth and postpartum experiences, social support, and the discourses surrounding motherhood within an African-American context affected the perceptions and experiences that the mothers in the study had with their infant feeding practice(s). Findings suggest that the pregnancy and birth experiences of the mothers in the study influenced whether or not they breastfed exclusively, combined breastfeeding and infant formula use, or used infant formula exclusively. Specifically, the interplay of invocation of agency (the ability to control their bodies before, during, and after birth), birth outcomes, and the interaction that the mothers in this study had with resources, human and material, had the highest impact on the initiation, duration, and attitude toward breastfeeding.

Keywords: African American mothers, maternal health, breastfeeding, birth, midwives, obstetricians, hospital birth, breast pumps, formula use, infant feeding, lactation consultant, postpartum, vaginal birth, c-section, familial support, social support, work, pregnancy

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1490 Parametric Appraisal of Robotic Arc Welding of Mild Steel Material by Principal Component Analysis-Fuzzy with Taguchi Technique

Authors: Amruta Rout, Golak Bihari Mahanta, Gunji Bala Murali, Bibhuti Bhusan Biswal, B. B. V. L. Deepak

Abstract:

The use of industrial robots for performing welding operation is one of the chief sign of contemporary welding in these days. The weld joint parameter and weld process parameter modeling is one of the most crucial aspects of robotic welding. As weld process parameters affect the weld joint parameters differently, a multi-objective optimization technique has to be utilized to obtain optimal setting of weld process parameter. In this paper, a hybrid optimization technique, i.e., Principal Component Analysis (PCA) combined with fuzzy logic has been proposed to get optimal setting of weld process parameters like wire feed rate, welding current. Gas flow rate, welding speed and nozzle tip to plate distance. The weld joint parameters considered for optimization are the depth of penetration, yield strength, and ultimate strength. PCA is a very efficient multi-objective technique for converting the correlated and dependent parameters into uncorrelated and independent variables like the weld joint parameters. Also in this approach, no need for checking the correlation among responses as no individual weight has been assigned to responses. Fuzzy Inference Engine can efficiently consider these aspects into an internal hierarchy of it thereby overcoming various limitations of existing optimization approaches. At last Taguchi method is used to get the optimal setting of weld process parameters. Therefore, it has been concluded the hybrid technique has its own advantages which can be used for quality improvement in industrial applications.

Keywords: robotic arc welding, weld process parameters, weld joint parameters, principal component analysis, fuzzy logic, Taguchi method

Procedia PDF Downloads 168
1489 Risk Assessment of Natural Gas Pipelines in Coal Mined Gobs Based on Bow-Tie Model and Cloud Inference

Authors: Xiaobin Liang, Wei Liang, Laibin Zhang, Xiaoyan Guo

Abstract:

Pipelines pass through coal mined gobs inevitably in the mining area, the stability of which has great influence on the safety of pipelines. After extensive literature study and field research, it was found that there are a few risk assessment methods for coal mined gob pipelines, and there is a lack of data on the gob sites. Therefore, the fuzzy comprehensive evaluation method is widely used based on expert opinions. However, the subjective opinions or lack of experience of individual experts may lead to inaccurate evaluation results. Hence the accuracy of the results needs to be further improved. This paper presents a comprehensive approach to achieve this purpose by combining bow-tie model and cloud inference. The specific evaluation process is as follows: First, a bow-tie model composed of a fault tree and an event tree is established to graphically illustrate the probability and consequence indicators of pipeline failure. Second, the interval estimation method can be scored in the form of intervals to improve the accuracy of the results, and the censored mean algorithm is used to remove the maximum and minimum values of the score to improve the stability of the results. The golden section method is used to determine the weight of the indicators and reduce the subjectivity of index weights. Third, the failure probability and failure consequence scores of the pipeline are converted into three numerical features by using cloud inference. The cloud inference can better describe the ambiguity and volatility of the results which can better describe the volatility of the risk level. Finally, the cloud drop graphs of failure probability and failure consequences can be expressed, which intuitively and accurately illustrate the ambiguity and randomness of the results. A case study of a coal mine gob pipeline carrying natural gas has been investigated to validate the utility of the proposed method. The evaluation results of this case show that the probability of failure of the pipeline is very low, the consequences of failure are more serious, which is consistent with the reality.

Keywords: bow-tie model, natural gas pipeline, coal mine gob, cloud inference

Procedia PDF Downloads 237
1488 Culturally Responsive School Leadership in Indigenous Schools in Malaysia

Authors: Nalini Murugaiyah

Abstract:

Indigenous students require a positive school environment where meaningful learning ought to be there to minimise myriad challenges. Therefore, Orang Asli student’s school environment should be culturally responsive and equipped with student-centred activities or provide constructively designed curriculum and pedagogy. This study sought to extend the knowledge of culturally responsive school leadership practises which relevant and responsive to Orang Asli students through th lens of a theoretical framework, Culturally Responsive School Leadership. The aim of the proposed study is to examine and understand the real-world application of leadership practices that are relevant and responsive to Orang Asli students in Malaysia. This study will also include the often-voiceless voices’ of Orang Asli students, parents, and community leaders to gain a deeper understanding of the process and experience of engaging in culturally responsive school leadership. The study will explore the differences between school leaders, teachers, parents, and community leaders in relation to culturally responsive school environment, non-Orang Asli school leaders’ and teachers’ support to the needs of Orang Asli children, children’s perspectives of teachers’ practices in the classroom align with their culture; and, the demonstration of teacher’s culturally responsive behaviour in the classroom. A basic qualitative study is the proposed research design for this study, and the data is collected through semi-structured interviews and focus group interviews. This qualitative research is designed to gain in-depth knowledge about how the principal’s leadership is culturally responsive towards the school environment, which will improve the quality of education received by the Orang Asli community in Malaysia, hence reducing the drop-out rates in Orang Asli students.

Keywords: indigenous leadership, equity, inclusion, policy

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1487 The Impact of Human Intervention on Net Primary Productivity for the South-Central Zone of Chile

Authors: Yannay Casas-Ledon, Cinthya A. Andrade, Camila E. Salazar, Mauricio Aguayo

Abstract:

The sustainable management of available natural resources is a crucial question for policy-makers, economists, and the research community. Among several, land constitutes one of the most critical resources, which is being intensively appropriated by human activities producing ecological stresses and reducing ecosystem services. In this context, net primary production (NPP) has been considered as a feasible proxy indicator for estimating the impacts of human interventions on land-uses intensity. Accordingly, the human appropriation of NPP (HANPP) was calculated for the south-central regions of Chile between 2007 and 2014. The HANPP was defined as the difference between the potential NPP of the naturally produced vegetation (NPP0, i.e., the vegetation that would exist without any human interferences) and the NPP remaining in the field after harvest (NPPeco), expressed in gC/m² yr. Other NPP flows taken into account in HANPP estimation were the harvested (NPPh) and the losses of NPP through land conversion (NPPluc). The ArcGIS 10.4 software was used for assessing the spatial and temporal HANPP changes. The differentiation of HANPP as % of NPP0 was estimated by each landcover type taken in 2007 and 2014 as the reference years. The spatial results depicted a negative impact on land use efficiency during 2007 and 2014, showing negative HANPP changes for the whole region. The harvest and biomass losses through land conversion components are the leading causes of loss of land-use efficiency. Furthermore, the study depicted higher HANPP in 2014 than in 2007, representing 50% of NPP0 for all landcover classes concerning 2007. This performance was mainly related to the higher volume of harvested biomass for agriculture. In consequence, the cropland depicted the high HANPP followed by plantation. This performance highlights the strong positive correlation between the economic activities developed into the region. This finding constitutes the base for a better understanding of the main driving force influencing biomass productivity and a powerful metric for supporting the sustainable management of land use.

Keywords: human appropriation, land-use changes, land-use impact, net primary productivity

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1486 The Spread of Drugs in Higher Education

Authors: Wantana Amatariyakul, Chumnong Amatariyakul

Abstract:

The research aims to examine the spread of drugs in higher education, especially amphetamine which is rapidly increasing in Thai society, its causes and effects, including the sociological perspective, in order to explain, prevent, control, and solve the problems. The students who participated in this research are regular students of Rajamangala University of Technology Isan, Khon Kaen Campus. The data were collected using questionnaires, group discussions, and in-depth interviews. The quantity data were analyzed using frequency, percentage, mean and standard deviation and using content analysis to analyzed quality data. The result of the study showed that the students had the results of examination on level of knowledge and understanding on drug abuse projected that the majority of sample group attained their knowledge on drug abuse respectively. Despite their uncertainty, the majority of samples presumed that amphetamine, marijuana and grathom (Mitragyna Speciosa Korth) would most likely be abused. The reason for first drug abuse is because they want to try and their friends convince them, as well as, they want to relax or solve the problems in life, respectively. The bad effects appearing to the drug addicts shows that their health deteriorates or worsens, as well as, they not only lose their money but also face with worse mental states. The reasons that respondents tried to avoid using drugs or refused drugs offered by friends were: not wanting to disappoint or upset their family members, fear of rejection by family members, afraid of being arrested by the police, afraid of losing their educational opportunity and ruining their future respectively. Students therefore defended themselves against drug addiction by refusing to try all drugs. Besides this, the knowledge about the danger and the harm of drugs persuaded them to stay away from drugs.

Keywords: drugs, higher education, drug addiction, spread of drugs

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1485 Qualitative Case Studies in Reading Specialist Education

Authors: Carol Leroy

Abstract:

This presentation focuses on the analysis qualitative case studies in the graduate education of reading specialists. The presentation describes the development and application of an integrated conceptual framework for reading specialist education, drawing on Robert Stake’s work on case study research, Kenneth Zeichner’s work on professional learning, and various tools for reading assessment (e.g. the Qualitative Reading Inventory). Social constructivist theory is used to provide intersecting links between the various influences on the processes used to assess and teaching reading within the case study framework. Illustrative examples are described to show the application of the framework in reading specialist education in a teaching clinic at a large urban university. Central to education of reading specialists in this teaching clinic is the collection, analysis and interpretation of data for the design and implementation of reading and writing programs for struggling readers and writers. The case study process involves the integrated interpretation of data, which is central to qualitative case study inquiry. An emerging theme in this approach to graduate education is the ambiguity and uncertainty that governs work with the adults and children who attend the clinic for assistance. Tensions and contradictions are explored insofar as they reveal overlapping but intersecting frameworks for case study analysis in the area of literacy education. An additional theme is the interplay of multiple layers of data with a resulting depth that goes beyond the practical need of the client and toward the deeper pedagogical growth of the reading specialist. The presentation makes a case for the value of qualitative case studies in reading specialist education. Further, the use of social constructivism as a unifying paradigm provides a robustness to the conceptual framework as a tool for understanding the pedagogy that is involved.

Keywords: assessment, case study, professional education, reading

Procedia PDF Downloads 440
1484 Nutritionists' Perspective on the Conception of a Telenutrition Platform for Diabetes Care: Qualitative Study

Authors: Choumous Mannoubi, Dahlia Kairy, Brigitte Vachon

Abstract:

The use of technology allows clinicians to provide an individualized approach in a cost-effective manner and to reach a broader client base more easily. Such interventions can be effective in ensuring self-management and follow-up of people with diabetes, reducing the risk of complications by improving accessibility to care services, and better adherence to health recommendations. Consideration of users' opinions and fears to inform the design and implementation stages of these telehealth services seems to be essential to improve their acceptance and usability. The objective of this study is to describe the telepractice of nutritionists supporting the therapeutic management of diabetic patients and document the functional requirements of nutritionists for the design of a tele-nutrition platform. To best identify the requirements and constraints of nutritionists, we conducted individual semi-structured interviews with 10 nutritionists who offered tele-nutrition services. Using a qualitative design with a descriptive approach based on the Nutrition Care Process Model (mNCP) framework, we explored in depth the state of nutritionists' telepractice in public and private health care settings, as well as their requirements for teleconsultation. Qualitative analyses revealed that nutritionists primarily used telephone calls during the COVID 19 pandemic to provide teleconsultations. Nutritionists identified the following important features for the design of a tele-nutrition platform: it should support interprofessional collaboration, allow for the development and monitoring of a care plan, integrate with the existing IT environment, be easy to use, accommodate different levels of patient literacy, and allow for easy sharing of educational materials to support nutrition education.

Keywords: telehealth, nutrition, diabetes, telenutrition, teleconsultation, telemonitoring

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1483 Digital Platforms: Creating Value through Network Effects under Pandemic Conditions

Authors: S. Łęgowik-Świącik

Abstract:

This article is a contribution to the research into the determinants of value creation via digital platforms in variable operating conditions. The dynamics of the market environment caused by the COVID-19 pandemic have made enterprises built on digital platforms financially successful. While many classic companies are struggling with the uncertainty of conducting a business and difficulties in the process of value creation, digital platforms create value by modifying the existing business model to meet the changing needs of customers. Therefore, the objective of this publication is to understand and explain the relationship between value creation and the conversion of the business model built on digital platforms under pandemic conditions. The considerations relating to the conceptual framework and determining the research objective allowed for adopting the hypothesis, assuming that the processes of value creation are evolving, and the measurement of these processes allows for the protection of value created and enables its growth in changing circumstances. The research methods, such as critical literature analysis and case study, were applied to accomplish the objective pursued and verify the hypothesis formulated. The empirical research was carried out based on the data from enterprises listed on the Nasdaq Stock Exchange: Amazon, Alibaba, and Facebook. The research period was the years 2018-2021. The surveyed enterprises were chosen based on the targeted selection. The problem discussed is important and current since the lack of in-depth theoretical research results in few attempts to identify the determinants of value creation via digital platforms. The above arguments led to an attempt at theoretical analysis and empirical research to fill in the gap perceived by deepening the understanding of the process of value creation through network effects via digital platforms under pandemic conditions.

Keywords: business model, digital platforms, enterprise management, pandemic conditions, value creation process

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1482 Ground Response Analysis at the Rukni Irrigation Project Site Located in Assam, India

Authors: Tauhidur Rahman, Kasturi Bhuyan

Abstract:

In the present paper, Ground Response Analysis at the Rukni irrigation project has been thoroughly investigated. Surface level seismic hazard is mainly used by the practical Engineers for designing the important structures. Surface level seismic hazard can be obtained accounting the soil factor. Structures on soft soil will show more ground shaking than the structure located on a hard soil. The Surface level ground motion depends on the type of soil. Density and shear wave velocity is different for different types of soil. The intensity of the soil amplification depends on the density and shear wave velocity of the soil. Rukni irrigation project is located in the North Eastern region of India, near the Dauki fault (550 Km length) which has already produced earthquakes of magnitude (Mw= 8.5) in the past. There is a probability of a similar type of earthquake occuring in the future. There are several faults also located around the project site. There are 765 recorded strong ground motion time histories available for the region. These data are used to determine the soil amplification factor by incorporation of the engineering properties of soil. With this in view, three of soil bore holes have been studied at the project site up to a depth of 30 m. It has been observed that in Soil bore hole 1, the shear wave velocity vary from 99.44 m/s to 239.28 m/s. For Soil Bore Hole No 2 and 3, shear wave velocity vary from 93.24 m/s to 241.39 m/s and 93.24m/s to 243.01 m/s. In the present work, surface level seismic hazard at the project site has been calculated based on the Probabilistic seismic hazard approach accounting the soil factor.

Keywords: Ground Response Analysis, shear wave velocity, soil amplification, surface level seismic hazard

Procedia PDF Downloads 539
1481 Prevalance and Factors Associated with Domestic Violence among Preganant Women in Southwest Ethiopia

Authors: Bediru Abamecha

Abstract:

Background: Domestic violence is a global problem that occurs regardless of culture, ethnicity or socio-economic class. It is known to be responsible for numerous hospital visits undertaken by women. Violence on pregnant women is a health and social problem that poses particular risks to the woman and her unborn child. Objective: The Objective of this study will be to assess prevalence of domestic violence and its correalates among pregnant women in Manna Woreda of Jimma Zone. Methods: Simple Random Sampling technique will be used to select 12 kebeles (48% of the study area) and Systematic Sampling will be used to reach to the house hold in selected kebeles in manna woreda of Jimma zone, south west Ethiopia from february 15-25, 2011. An in-depth interview will be conducted on Women affairs, police office and Nurses working and minimum of 4FGD with 6-8 members on pregnant women and selected male from the community. SPSS version 16.0 will be used to enter, clean and analyze the data. Descriptive statistics such as mean or median for continuous variables and percent for categorical variables will be made. Bivariate analysis will be used to check the association between independent variables and domestic violence. Variables found to have association with domestic violence will be entered to multiple logistic regressions for controlling the possible effect of confounders and finally the variables which had significance association will be identified on basis of OR, with 95% CI. All statistical significance will be considered at p<0.05. The qualitative data will be summarized manually and thematic analysis will be performed and finally both will be triangulated.

Keywords: ante natal care, ethiopian demographic and health survey, domestic violence, statistical package for social science

Procedia PDF Downloads 493
1480 Design of an Innovative Geothermal Heat Pump with a PCM Thermal Storage

Authors: Emanuele Bonamente, Andrea Aquino

Abstract:

This study presents an innovative design for geothermal heat pumps with the goal of maximizing the system efficiency (COP - Coefficient of Performance), reducing the soil use (e.g. length/depth of geothermal boreholes) and initial investment costs. Based on experimental data obtained from a two-year monitoring of a working prototype implemented for a commercial building in the city of Perugia, Italy, an upgrade of the system is proposed and the performance is evaluated via CFD simulations. The prototype was designed to include a thermal heat storage (i.e. water), positioned between the boreholes and the heat pump, acting as a flywheel. Results from the monitoring campaign show that the system is still capable of providing the required heating and cooling energy with a reduced geothermal installation (approx. 30% of the standard length). In this paper, an optimization of the system is proposed, re-designing the heat storage to include phase change materials (PCMs). Two stacks of PCMs, characterized by melting temperatures equal to those needed to maximize the system COP for heating and cooling, are disposed within the storage. During the working cycle, the latent heat of the PCMs is used to heat (cool) the water used by the heat pump while the boreholes independently cool (heat) the storage. The new storage is approximately 10 times smaller and can be easily placed close to the heat pump in the technical room. First, a validation of the CFD simulation of the storage is performed against experimental data. The simulation is then used to test possible alternatives of the original design and it is finally exploited to evaluate the PCM-storage performance for two different configurations (i.e. single- and double-loop systems).

Keywords: geothermal heat pump, phase change materials (PCM), energy storage, renewable energies

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1479 Understanding Profit Shifting by Multinationals in the Context of Cross-Border M&A: A Methodological Exploration

Authors: Michal Friedrich

Abstract:

Cross-border investment has never been easier than in today’s global economy. Despite recent initiatives tightening the international tax landscape, profit shifting and tax optimization by multinational entities (MNEs) in the context of cross-border M&A remain persistent and complex phenomena that warrant in-depth exploration. By synthesizing the outcomes of existing research, this study aims to first provide a methodological framework for identifying MNEs’ profit-shifting behavior and quantifying its fiscal impacts via various macroeconomic and microeconomic approaches. The study also proposes additional methods and qualitative/quantitative measures for extracting insight into the profit shifting behavior of MNEs in the context of their M&A activities at industry and entity levels. To develop the proposed methods, this study applies the knowledge of international tax laws and known profit shifting conduits (incl. dividends, interest, and royalties) on several model cases/types of cross-border acquisitions and post-acquisition integration activities by MNEs and highlights important factors that encourage or discourage tax optimization. Follow-up research is envisaged to apply the methods outlined in this study on published data on real-world M&A transactions to gain practical country-by-country, industry and entity-level insights. In conclusion, this study seeks to contribute to the ongoing discourse on profit shifting by providing a methodological toolkit for exploring profit shifting tendencies MNEs in connection with their M&A activities and to serve as a backbone for further research. The study is expected to provide valuable insight to policymakers, tax authorities, and tax professionals alike.

Keywords: BEPS, cross-border M&A, international taxation, profit shifting, tax optimization

Procedia PDF Downloads 58