Search results for: general derivative
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 5334

Search results for: general derivative

1434 Ethical Considerations in the Execution of Post-Fuel Subsidy Removal Support Initiatives in Kwara State, Nigeria: A Focus from Islamic Principles

Authors: Muhammad Jum’at Dasuki

Abstract:

This study investigates the ethical implications of post-fuel subsidy removal support initiatives in Kwara State, Nigeria, with a focus on the application of Islamic principles. The contentious issue of subsidy removal carries significant social and economic consequences, emphasizing the crucial role of ethical considerations in policy implementation. The research provides a comprehensive background on fuel subsidy removal in Nigeria and its implications. Examining post-fuel subsidy removal palliative measures in Kwara State, the study focuses on design and implementation challenges, ethical considerations, transparency, equity, and public trust. Utilizing a case study approach offers insights and best practices. The methodology includes primary sources through in-depth oral interviews and secondary sources like textbooks and journals, aiming for a holistic understanding of the ethical dimensions of support initiatives within the context of Islamic principles in Kwara State. The objective is to contribute to policy decisions and community development. The study recommends an ethically sound implementation of post-fuel subsidy removal support initiatives, emphasizing transparency, accountability, and inclusivity. It advocates for the inclusiveness of governmental palliatives, reaching both civil servants and common individuals in the state. Continuous distribution during fuel subsidy removal challenges is deemed vital. Additionally, extending free or subsidized transportation beyond higher institutions to the general populace is suggested. Consideration should also be given to reducing governmental hospital bills or providing free health services. The study underscores the importance of Islamic ethics in Nigerian governance and employs a case study approach to assess palliative measures in Kwara State, offering practical insights for policymakers and stakeholders.

Keywords: considerations, ethical, palliative, post-fuel subsidy removal

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1433 Human Capital Development, Foreign Direct Investment and Industrialization in Nigeria

Authors: Ese Urhie, Bosede Olopade, Muyiwa Oladosun, Henry Okodua

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In the past three and half decades, aside from the fact that the contribution of the industrial sector to gross domestic product in Nigeria has nose-dived, its performance has also been highly unstable. Investment funds needed to develop the industrial sector usually come from both internal and external sources. The internal sources include surplus generated within the industrial sector and surplus diverted from other sectors of the economy. It has been observed that due to the small size of the industrial sector in developing countries, very limited funds could be raised for further investment. External sources of funds which many currently industrialized and some ‘newly industrializing countries’ have benefited from including direct and indirect investment by foreign capitalists; foreign aid and loans; and investments by nationals living abroad. Foreign direct investment inflow in Nigeria has been declining since 2009 in both absolute and relative terms. High level of human capital has been identified as one of the crucial factors that explain the miraculous growth of the ‘Asian Tigers’. Its low level has also been identified as the major cause for the low level of FDI flow to Nigeria in particular and Africa in general. There has been positive, but slow improvement in human capital indicators in Nigeria in the past three decades. In spite of this, foreign direct investment inflow has not only been low; it has declined drastically in recent years. i) Why has the improvement in human capital in Nigeria failed to attract more FDI inflow? ii) To what extent does the level of human capital influence FDI inflow in Nigeria? iii) Is there a threshold of human capital stock that guarantees sustained inflow of FDI? iv) Does the quality of human capital matter? v) Does the influence of other (negative) factors outweigh the benefits of human capital? Using time series secondary data, a system of equations is employed to evaluate the effect of human capital on FDI inflow in Nigeria on one hand and the effect of FDI on the level of industrialization on the other. A weak relationship between human capital and FDI is expected, while a strong relationship between FDI and industrial growth is expected from the result.

Keywords: human capital, foreign direct investment, industrialization, gross domestic product

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1432 A Constructivist and Strategic Approach to School Learning: A Study in a Tunisian Primary School

Authors: Slah Eddine Ben Fadhel

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Despite the development of new pedagogic methods, current teaching practices put more emphasis on the learning products than on the processes learners deploy. In school syllabi, for instance, very little time is devoted to both the explanation and analysis of strategies aimed at resolving problems by means of targeting students’ metacognitive procedures. Within a cognitive framework, teaching/learning contexts are conceived of in terms of cognitive, metacognitive and affective activities intended for the treatment of information. During these activities, learners come to develop an array of knowledge and strategies which can be subsumed within an active and constructive process. Through the investigation of strategies and metacognition concepts, the purpose is to reflect upon the modalities at the heart of the learning process and to demonstrate, similarly, the inherent significance of a cognitive approach to learning. The scope of this paper is predicated on a study where the population is a group of 76 primary school pupils who experienced difficulty with learning French. The population was divided into two groups: the first group was submitted during three months to a strategy-based training to learn French. All through this phase, the teachers centred class activities round making learners aware of the strategies the latter deployed and geared them towards appraising the steps these learners had themselves taken by means of a variety of tools, most prominent among which is the logbook. The second group was submitted to the usual learning context with no recourse whatsoever to any strategy-oriented tasks. The results of both groups point out the improvement of linguistic competences in the French language in the case of those pupils who were trained by means of strategic procedures. Furthermore, this improvement was noted in relation with the native language (Arabic), a fact that tends to highlight the importance of the interdisciplinary investigation of (meta-)cognitive strategies. These results show that strategic learning promotes in pupils the development of a better awareness of their own processes, which contributes to improving their general linguistic competences.

Keywords: constructive approach, cognitive strategies, metacognition, learning

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1431 Malaysian Knowledge, Belief and Attitude towards Hypnosis as a Health Intervention: An Interpretative Phenomenological Analysis

Authors: Ying Chern Yeoh, Mark J. Forshaw

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Although hypnosis has been widely endorsed in Europe since 1950s, it was still viewed as a typically new therapy in Asia. There are very little findings regarding hypnosis in Asian countries, especially in culturally diverse countries such as Malaysia. The knowledge of the beneficial effects of hypnosis was not widespread to the public, however knowledge of the negative effects was frequently being highlighted. Therefore, the acceptance of hypnosis as a new effective health treatment can be a challenge in Malaysia. Recognising Malaysian’s perception, belief and attitude towards hypnosis could increase the public awareness of hypnosis, which in turn will alter their misconception and increase acceptance of hypnosis as an effective therapy. Eight individuals (N = 8) from the general public with different background, ethnicity (Malays, Chinese and Indians) and religion (Islamic, Buddhism, Hinduism, Taoism, Christianity, free-thinker) and two local experienced practitioners with minimum of five years experiences (N = 2) were being interviewed to determine their views, beliefs and level of acceptance towards hypnosis. Semi-structured interviews were conducted, transcribed with pseudonyms and analyzed by using Interpretative Phenomenological Analysis. The three emergent themes were illustrated under the captions of ‘traditional vs mainstream’, ‘myths vs truth’, and ‘dissemination and public awareness’. The finding suggested that individual knowledge and personal experience primarily influenced people’s level of acceptance towards hypnosis as a beneficial health treatment, rather than the diversity of cultural and religious background. Subsequent findings regarding hypnosis and the effort of promoting it will provide the society an opportunity to increase public education and health awareness. Several associations had started to advance its development by organizing conferences and setting up therapeutic centers. However, health promotion on hypnosis is yet to be conducted to raise public awareness of its beneficial effects. By requesting for hypnosis to be included as a subject in medical education and psychology curriculum and formatting it under Ministry of Health’s legislation body might enhance the knowledge of hypnosis for Malaysian as one of the health intervention in the future.

Keywords: awareness, hypnosis, intervention, Malaysian, promotion

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1430 Associations between Sharing Bike Usage and Characteristics of Urban Street Built Environment in Wuhan, China

Authors: Miao Li, Mengyuan Xu

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As a low-carbon travel mode, bicycling has drawn increasing political interest in the contemporary Chinese urban context, and the public sharing bikes have become the most popular ways of bike usage in China now. This research aims to explore the spatial-temporal relationship between sharing bike usage and different characteristics of the urban street built environment. In the research, street segments were used as the analytic unit of the street built environment defined by street intersections. The sharing bike usage data in the research include a total of 2.64 million samples that are the entire sharing bike distribution data recorded in two days in 2018 within a neighborhood of 185.4 hectares in the city of Wuhan, China. And these data are assigned to the 97 urban street segments in this area based on their geographic location. The built environment variables used in this research are categorized into three sections: 1) street design characteristics, such as street width, street greenery, types of bicycle lanes; 2) condition of other public transportation, such as the availability of metro station; 3) Street function characteristics that are described by the categories and density of the point of interest (POI) along the segments. Spatial Lag Models (SLM) were used in order to reveal the relationships of specific urban streets built environment characteristics and the likelihood of sharing bicycling usage in whole and different periods a day. The results show: 1) there is spatial autocorrelation among sharing bicycling usage of urban streets in case area in general, non-working day, working day and each period of a day, which presents a clustering pattern in the street space; 2) a statistically strong association between bike sharing usage and several different built environment characteristics such as POI density, types of bicycle lanes and street width; 3) the pattern that bike sharing usage is influenced by built environment characteristics depends on the period within a day. These findings could be useful for policymakers and urban designers to better understand the factors affecting bike sharing system and thus propose guidance and strategy for urban street planning and design in order to promote the use of sharing bikes.

Keywords: big data, sharing bike usage, spatial statistics, urban street built environment

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1429 Planning Strategy for Sustainable Transportation in Heritage Areas

Authors: Hassam Hassan Elborombaly

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The pollution generated from transportation modes, congestion and traffic heritage has led to the deterioration of historic buildings and the urban heritage in historic cities. Accordingly, this paper attempts to diagnose the transport and traffic problems in historic cities. In general and in Heritage Cities, and to investigate methods for conserving the urban heritage from negative effects of traffic congestion and of the traditional red modes of transportation. It also attempts to explore possible areas for intervention to mitigate transportation and traffic problems in the light of the principles of the sustainable transportation framework. It aims to draw conclusion and propose recommendation that would increase the efficiency and effectiveness of transportation plans in historic Cairo and consequently achieve sustainable transportation. Problems In historic cities public paths compose an irregular network enclosing large residential plots (defined as super blocks quarters or hettas). The blocks represent the basic morphology units in historic Cities. Each super block incorporates several uses (i.e. residential, non-residential, service uses and others). Local paths reach the interior of the super blocks in an organized inter core, which deals mainly with residential functions mixed with handicraft activities and is composed of several local path units; (b) the other core, which is bound by the public paths and contains a combination of residential, commercial and social activities. Objectives: 1- To provide amenity convenience and comfort for visitors and people who live and work in the area. Pedestrianizing, accessibility and safety are to be reinforced while respecting the organic urban pattern. 2- To enhance street life, vitality and activity, in order to attract people and increase economic prosperity. Research Contents • Relation between residential areas and transportation in the inner core • Analytical studies for historic areas in heritage cities • Sustainable transportation planning in heritage cities • Dynamic and flexible methodology for achieving sustainable transportation network for the Heritage Cities • Result and Recommendation

Keywords: irregular network, public paths, sustainable transportation, urban heritage

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1428 Generating High-Frequency Risk Factor Collections with Transformer

Authors: Wenyan Xu, Rundong Wang, Chen Li, Yonghong Hu, Zhonghua Lu

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In the field of quantitative trading, it is common to find patterns in short-term volatile trends of the market. These patterns are known as High-Frequency (HF) risk factors, serving as effective indicators of future stock price volatility. However, in the past, these risk factors were usually generated by traditional financial models, and the validity of these risk factors is heavily based on domain-specific knowledge manually added instead of extensive market data. Inspired by symbolic regression (SR), the task of inferring mathematical laws from existing data, we take the extraction of formulaic risk factors from high-frequency trading (HFT) market data as an SR task. In this paper, we challenge the procedure of manually constructing risk factors and propose an end-to-end methodology, Intraday Risk Factor Transformer (IRFT) to directly predict the full formulaic factors, constants included. Specifically, we utilize a hybrid symbolic-numeric vocabulary where symbolic tokens denote operators/stock features and numeric tokens denote constants. Then, we train a Transformer model on the HFT dataset to directly generate complete formulaic HF risk factors without relying on the skeleton, which is a parametric function using a pre-defined list of operators – typically, the math operations (+, ×, /) and functions(√x, log x, cos x). It determines the general shape of the stock volatility law up to a choice of constants, e.g., f(x) = tan(ax+b) (x is the stock price). We further refine predicted constants(a,b) using the Broyden–Fletcher–Goldfarb–Shanno algorithm (BFGS) as informed guesses to mitigate non-linear issues. Compared to the 10 approaches in SRBench, which is a living benchmark for SR, IRFT gains a 30% excess investment return on the HS300 and S&P500 datasets, with inference times orders of magnitude faster than theirs in HF risk factor mining tasks.

Keywords: transformer, factor-mining language model, highfrequency risk factor collections

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1427 A Decrease in the Anxiety Levels of Participants with Autoimmune Disease: Efficacy of a Community-Based Educational Program

Authors: Jennifer Hunter, Francisco Ramirez, Neil A. Nedley, Thania Solorio, Christian Freed, Erica Kinjo

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People who have autoimmune disease are often at an increased risk for psychological disorders such as anxiety. Untreated psychological conditions can affect the development of disease and can affect one’s general quality of life. In this study, it was hypothesized that an educational community-based intervention would be useful in decreasing the anxiety levels of participants with autoimmune disease. Programs, 2-hours long each, were held weekly over a period of eight weeks. During every meeting, a 45-minute DVD presentation by a skilled physician was shown, a small group discussion was guided by trained facilitators, and weekly practical assignments were given to each participant. The focus of the program was to educate participants about healthy lifestyle behaviors such as exercise, nutrition, sleep hygiene, helpful thought patterns etc., and to provide a group environment in which each participant was supported. Participants were assessed pre-post program for anxiety using the Depression and Anxiety Assessment Test (registration TX 7-398-022), a validated mental health test based on DSM-5 criteria and demographics. Anxiety scores were classified according to the DSM-5 criteria into 4 categories: none (0-6), mild (7-10), moderate (11-19) or severe (20 or more). Out of the participants who participated in programs conducted in the manner explained above (n=431), the average age was 54.9 (SD 16.6) and 81.9% were female. At baseline, the mean group anxiety level was 9.4 (SD 5.4). Within the baseline group, anxiety levels were as follows: none (21.1%), mild (22.0%), moderate (27.1%) and severe (29.7%). After the program, mean group anxiety decreased to 4.7 (SD 4.0). Post-program anxiety levels were as follows: none (54.8%), mild (27.1%), moderate (12.5%), severe (5.6%). The decrease in overall anxiety levels was significant t(431)=19.3 p<.001, 95% CI [0.815, 1.041]. It was concluded that the eight-week intensive was beneficial in decreasing the anxiety levels of participants. A long-term follow-up study would be beneficial in determining how lasting such improvements are especially since autoimmune diseases are often chronic. Additionally, future studies that utilize a control group would aid in establishing whether the improvements seen are due to the use of this specific lifestyle-educational program.

Keywords: anxiety, auto-immune disease, community-based educational program, lifestyle

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1426 Simulation Based Analysis of Gear Dynamic Behavior in Presence of Multiple Cracks

Authors: Ahmed Saeed, Sadok Sassi, Mohammad Roshun

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Gears are important components with a vital role in many rotating machines. One of the common gear failure causes is tooth fatigue crack; however, its early detection is still a challenging task. The objective of this study is to develop a numerical model that simulates the effect of teeth cracks on the resulting gears vibrations and permits consequently to perform an early fault detection. In contrast to other published papers, this work incorporates the possibility of multiple simultaneous cracks with different depths. As cracks alter significantly the stiffness of the tooth, finite element software is used to determine the stiffness variation with respect to the angular position, for different combinations of crack orientation and depth. A simplified six degrees of freedom nonlinear lumped parameter model of a one-stage spur gear system is proposed to study the vibration with and without cracks. The model developed for calculating the stiffness with the crack permitted to update the physical parameters of the second-degree-of-freedom equations of motions describing the vibration of the gearbox. The vibration simulation results of the gearbox were by obtained using Simulink/Matlab. The effect of one crack with different levels was studied thoroughly. The change in the mesh stiffness and the vibration response were found to be consistent with previously published works. In addition, various statistical time domain parameters were considered. They showed different degrees of sensitivity toward the crack depth. Multiple cracks were also introduced at different locations and the vibration response along with the statistical parameters were obtained again for a general case of degradation (increase in crack depth, crack number and crack locations). It was found that although some parameters increase in value as the deterioration level increases, they show almost no change or even decrease when the number of cracks increases. Therefore, the use of any statistical parameters could be misleading if not considered in an appropriate way.

Keywords: Spur gear, cracked tooth, numerical simulation, time-domain parameters

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1425 Numerical Modelling of Hydrodynamic Drag and Supercavitation Parameters for Supercavitating Torpedoes

Authors: Sezer Kefeli, Sertaç Arslan

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In this paper, supercavitationphenomena, and parameters are explained, and hydrodynamic design approaches are investigated for supercavitating torpedoes. In addition, drag force calculation methods ofsupercavitatingvehicles are obtained. Basically, conventional heavyweight torpedoes reach up to ~50 knots by classic hydrodynamic techniques, on the other hand super cavitating torpedoes may reach up to ~200 knots, theoretically. However, in order to reachhigh speeds, hydrodynamic viscous forces have to be reduced or eliminated completely. This necessity is revived the supercavitation phenomena that is implemented to conventional torpedoes. Supercavitation is a type of cavitation, after all, it is more stable and continuous than other cavitation types. The general principle of supercavitation is to separate the underwater vehicle from water phase by surrounding the vehicle with cavitation bubbles. This situation allows the torpedo to operate at high speeds through the water being fully developed cavitation. Conventional torpedoes are entitled as supercavitating torpedoes when the torpedo moves in a cavity envelope due to cavitator in the nose section and solid fuel rocket engine in the rear section. There are two types of supercavitation phase, these are natural and artificial cavitation phases. In this study, natural cavitation is investigated on the disk cavitators based on numerical methods. Once the supercavitation characteristics and drag reduction of natural cavitationare studied on CFD platform, results are verified with the empirical equations. As supercavitation parameters cavitation number (), pressure distribution along axial axes, drag coefficient (C_?) and drag force (D), cavity wall velocity (U_?) and dimensionless cavity shape parameters, which are cavity length (L_?/d_?), cavity diameter(d_ₘ/d_?) and cavity fineness ratio (〖L_?/d〗_ₘ) are investigated and compared with empirical results. This paper has the characteristics of feasibility study to carry out numerical solutions of the supercavitation phenomena comparing with empirical equations.

Keywords: CFD, cavity envelope, high speed underwater vehicles, supercavitating flows, supercavitation, drag reduction, supercavitation parameters

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1424 Searching for the ‘Why’ of Gendered News: Journalism Practices and Societal Contexts

Authors: R. Simões, M. Silveirinha

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Driven by the need to understand the results of previous research that clearly shows deep unbalances of the media discourses about women and men in spite of the growing numbers of female journalists, our paper aims to progress from the 'what' to the 'why' of these unbalanced representations. Furthermore, it does so at a time when journalism is undergoing a dramatic change in terms of professional practices and in how media organizations are organized and run, affecting women in particular. While some feminist research points to the fact that female and male journalists evaluate the role of the news and production methods in similar ways feminist theorizing also suggests that thought and knowledge are highly influenced by social identity, which is also inherently affected by the experiences of gender. This is particularly important at a time of deep societal and professional changes. While there are persuasive discussions of gender identities at work in newsrooms in various countries studies on the issue will benefit from cases that focus on the particularities of local contexts. In our paper, we present one such case: the case of Portugal, a country hit hard by austerity measures that have affected all cultural industries including journalism organizations, already feeling the broader impacts of the larger societal changes of the media landscape. Can we gender these changes? How are they felt and understood by female and male journalists? And how are these discourses framed by androcentric, feminist and post-feminist sensibilities? Foregrounding questions of gender, our paper seeks to explore some of the interactions of societal and professional forces, identifying their gendered character and outlining how they shape journalism work in general and the production of unbalanced gender representations in particular. We do so grounded in feminist studies of journalism as well as feminist organizational and work studies, looking at a corpus of 20 in-depth interviews of female and male Portuguese journalists. The research findings illustrate how gender in journalism practices interacts with broader experiences of the cultural and economic contexts and show the ambivalences of these interactions in news organizations.

Keywords: gender, journalism, newsroom culture, Portuguese journalists

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1423 News Reading Practices: Traditional Media versus New Media

Authors: Nuran Öze

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People always want to be aware of what is happening around them. The nature of man constantly triggers the need for gathering information because of curiosity. The media has emerged to save people the need for information. It is known that the media has changed with the technological developments over time, diversified and, people's information needs are provided in different ways. Today, the Internet has become an integral part of everyday life. The invasion of the Internet into everyday life practices at this level affects every aspect of life. These effects cause people to change their life practices. Technological developments have always influenced of people, the way they reach information. Looking at the history of the media, the breaking point about the dissemination of information is seen as the invention of the machine of the printing press. This adventure that started with written media has now become a multi-dimensional structure. Written, audio, visual media has now changed shape with new technologies. Especially emerging of the internet to everyday life, of course, has effects on media field. 'New media' has appeared which contains most of traditional media features in its'. While in the one hand this transformation enables captures a harmony between traditional and new media, on the other hand, new media and traditional media are rivaling each other. The purpose of this study is to examine the problematic relationship between traditional media and new media through the news reading practices of individuals. This study can be evaluated as a kind of media sociology. To reach this aim, two different field researches will be done besides literature review. The research will be conducted in Northern Cyprus. Northern Cyprus Northern Cyprus is located in the Mediterranean Sea. North Cyprus is a country which is not recognized by any country except Turkey. Despite this, takes its share from all technological developments take place in the world. One of the field researches will consist of the questionnaires to be applied on media readers' news reading practices. This survey will be conducted in a social media environment. The second field survey will be conducted in the form of interviews with general editorials or news directors in traditional media. In the second field survey, in-depth interview method will be applied. As a result of these investigations, supporting sides between the new media and the traditional media and directions which contrast with each other will be revealed. In addition to that, it will try to understand the attitudes and perceptions of readers about the traditional media and the new media in this study.

Keywords: new media, news, North Cyprus, traditional media

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1422 Prevalence of Common Mental Disorders and Its Correlation with Mental Toughness among Professional South African Rugby Players

Authors: H. B. Grobler, K. Du Plooy, P. Kruger, S. Ellis

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Objectives: The primary objective of the study was to determine the common mental disorders (CMD) identified by professional South African rugby players and its correlation with their mental toughness, as a first step towards developing such a programme within a larger research project. Design: Survey research, within the theoretical perspective of field theory, was conducted, utilising an adaptation of an already existing mental health questionnaire. The aim was to obtain feedback from as many possible professional South African rugby players in order to make certain generalizations and come to conclusions with regard to the current mental health experiences of these rugby players. Methods: Non-randomized sampling was done, linking it with internet research in the form of the online completion of a questionnaire. A sample of 215 rugby players participated and completed the online questionnaire. Permission was obtained to make use of an existing questionnaire, previously used by the specific authors with retired professional rugby players. A section on mental toughness was added. Data were descriptively analysed by means of the SPSS software platform. Results: Results indicated that the most significant problem that the players are experiencing, is a problem with alcohol (47.9%). Other problems that featured are distress (16.3%), sleep disturbances (7%), as well as anxiety and depression (4.2%). 4.7% of the players indicated that they smoke. 3.3% of the players experience themselves as not being mentally tough. A positive correlation between mental toughness and sound sleep (0.262) was found while a negative correlation was found between mental toughness and the following: anxiety/depression (-0.401), anxiety/depression positive (-0.423), distress (-0.259) and common mental disorder problems in general (-0.220). Conclusions: Although the presence of CMD at first glance do not seem significantly high amongst all the players, it must be considered that if one player in a team experiences the presence of CMD, it will have an impact on his mental toughness and most likely on his performance, as well as on the performance of the whole team. It is therefore important to ensure mental health in the whole team, by addressing individual CMD problems. A mental health support programme is therefore needed to be implemented to the benefit of these players within the South African context.

Keywords: common mental disorders, mental toughness, professional athletes, rugby players

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1421 Structural Evolution of Na6Mn(SO4)4 from High-Pressure Synchrotron Powder X-ray Diffraction

Authors: Monalisa Pradhan, Ajana Dutta, Irshad Kariyattuparamb Abbas, Boby Joseph, T. N. Guru Row, Diptikanta Swain, Gopal K. Pradhan

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Compounds with the Vanthoffite crystal structure having general formula Na6M(SO₄)₄ (M= Mg, Mn, Ni , Co, Fe, Cu and Zn) display a variety of intriguing physical properties intimately related to their structural arrangements. The compound Na6Mn(SO4)4 shows antiferromagnetic ordering at low temperature where the in-plane Mn-O•••O-Mn interactions facilitates antiferromagnetic ordering via a super-exchange interaction between the Mn atoms through the oxygen atoms . The inter-atomic bond distances and angles can easily be tuned by applying external pressure and can be probed using high resolution X-ray diffraction. Moreover, because the magnetic interaction among the Mn atoms are super-exchange type via Mn-O•••O-Mn path, the variation of the Mn-O•••O-Mn dihedral angle and Mn-O bond distances under high pressure inevitably affects the magnetic properties. Therefore, it is evident that high pressure studies on the magnetically ordered materials would shed light on the interplay between their structural properties and magnetic ordering. This will indeed confirm the role of buckling of the Mn-O polyhedral in understanding the origin of anti-ferromagnetism. In this context, we carried out the pressure dependent X-ray diffraction measurement in a diamond anvil cell (DAC) up to a maximum pressure of 17 GPa to study the phase transition and determine equation of state from the volume compression data. Upon increasing the pressure, we didn’t observe any new diffraction peaks or sudden discontinuity in the pressure dependences of the d values up to the maximum achieved pressure of ~17 GPa. However, it is noticed that beyond 12 GPa the a and b lattice parameters become identical while there is a discontinuity in the β value around the same pressure. This indicates a subtle transition to a pseudo-monoclinic phase. Using the third order Birch-Murnaghan equation of state (EOS) to fit the volume compression data for the entire range, we found the bulk modulus (B0) to be 44 GPa. If we consider the subtle transition at 12 GPa, we tried to fit another equation state for the volume beyond 12 GPa using the second order Birch-Murnaghan EOS. This gives a bulk modulus of ~ 34 GPa for this phase.

Keywords: mineral, structural phase transition, high pressure XRD, spectroscopy

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1420 Visualization of PM₂.₅ Time Series and Correlation Analysis of Cities in Bangladesh

Authors: Asif Zaman, Moinul Islam Zaber, Amin Ahsan Ali

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In recent years of industrialization, the South Asian countries are being affected by air pollution due to a severe increase in fine particulate matter 2.5 (PM₂.₅). Among them, Bangladesh is one of the most polluting countries. In this paper, statistical analyses were conducted on the time series of PM₂.₅ from various districts in Bangladesh, mostly around Dhaka city. Research has been conducted on the dynamic interactions and relationships between PM₂.₅ concentrations in different zones. The study is conducted toward understanding the characteristics of PM₂.₅, such as spatial-temporal characterization, correlation of other contributors behind air pollution such as human activities, driving factors and environmental casualties. Clustering on the data gave an insight on the districts groups based on their AQI frequency as representative districts. Seasonality analysis on hourly and monthly frequency found higher concentration of fine particles in nighttime and winter season, respectively. Cross correlation analysis discovered a phenomenon of correlations among cities based on time-lagged series of air particle readings and visualization framework is developed for observing interaction in PM₂.₅ concentrations between cities. Significant time-lagged correlations were discovered between the PM₂.₅ time series in different city groups throughout the country by cross correlation analysis. Additionally, seasonal heatmaps depict that the pooled series correlations are less significant in warmer months, and among cities of greater geographic distance as well as time lag magnitude and direction of the best shifted correlated particulate matter time series among districts change seasonally. The geographic map visualization demonstrates spatial behaviour of air pollution among districts around Dhaka city and the significant effect of wind direction as the vital actor on correlated shifted time series. The visualization framework has multipurpose usage from gathering insight of general and seasonal air quality of Bangladesh to determining the pathway of regional transportation of air pollution.

Keywords: air quality, particles, cross correlation, seasonality

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1419 Non-Standard Forms of Reporting Domestic Violence: Analysis of the Phenomenon in the Perception of Operators of the Polish Emergency Number 112 and Polish Society

Authors: Joanna Kufel-Orlowska

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Domestic violence is a social threat to public safety and order. It poses a threat not only to the family members of the perpetrator but also disturbs the functioning of society and even the state. In a situation of danger, an individual either defends himself or/and calls for help by contacting an appropriate institution whose aim is to ensure civil security. Most often, such contact takes place through a telephone conversation, which is aimed at diagnosing the problem and prompt intervention. People in different situations and in different ways, despite the general reporting standards, try to inform about the need for help. The article aims to present the results of research on non-standard forms of reporting domestic violence in the opinion of the Polish society and operators of the Polish emergency number 112 (911). The research was conducted in the form of a survey technique on a sample of 160 operators (purposeful selection) and 300 people living in Poland (random selection). The research was conducted in the form of online surveys. The study found that in Poland: 1. emergency number operators often receive reports of domestic violence although they are not always able to diagnose whether the case is strictly about violence; 2. non-standard reports of domestic violence are received by about 30% of emergency number operators. Non-standard should be understood as reports of violence that deviate from the norm, are unusual, or are reported by a non-victim. 3. The most common forms of reporting violence not directly are: pretending to talk to a friend, calling a cab, making an appointment with a dentist/doctor, calling a store and helping with the selection of goods, asking about the bank's hotline, not speaking (in order for the emergency number operator to hear what is going on). 4. Emergency number operators in Poland are properly trained and are able to recognize the threatening situation of the reporting party and conduct the conversation in a safe manner for the reporting party. On the other hand, Polish people support the ability to report violence in a non-standard way and would do so themselves in the event of a threat to their own life, health, or property, thus expecting the emergency number operator to recognize a report and help us.

Keywords: domestic violence, operator of the emergency number 112 (911), emergency call center, reporting domestic violence

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1418 An Efficient Motion Recognition System Based on LMA Technique and a Discrete Hidden Markov Model

Authors: Insaf Ajili, Malik Mallem, Jean-Yves Didier

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Human motion recognition has been extensively increased in recent years due to its importance in a wide range of applications, such as human-computer interaction, intelligent surveillance, augmented reality, content-based video compression and retrieval, etc. However, it is still regarded as a challenging task especially in realistic scenarios. It can be seen as a general machine learning problem which requires an effective human motion representation and an efficient learning method. In this work, we introduce a descriptor based on Laban Movement Analysis technique, a formal and universal language for human movement, to capture both quantitative and qualitative aspects of movement. We use Discrete Hidden Markov Model (DHMM) for training and classification motions. We improve the classification algorithm by proposing two DHMMs for each motion class to process the motion sequence in two different directions, forward and backward. Such modification allows avoiding the misclassification that can happen when recognizing similar motions. Two experiments are conducted. In the first one, we evaluate our method on a public dataset, the Microsoft Research Cambridge-12 Kinect gesture data set (MSRC-12) which is a widely used dataset for evaluating action/gesture recognition methods. In the second experiment, we build a dataset composed of 10 gestures(Introduce yourself, waving, Dance, move, turn left, turn right, stop, sit down, increase velocity, decrease velocity) performed by 20 persons. The evaluation of the system includes testing the efficiency of our descriptor vector based on LMA with basic DHMM method and comparing the recognition results of the modified DHMM with the original one. Experiment results demonstrate that our method outperforms most of existing methods that used the MSRC-12 dataset, and a near perfect classification rate in our dataset.

Keywords: human motion recognition, motion representation, Laban Movement Analysis, Discrete Hidden Markov Model

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1417 Interstellar Mission to Wolf 359: Possibilities for the Future

Authors: Rajasekar Anand Thiyagarajan

Abstract:

One of the driving forces of mankind is the “le r`eve d'etoiles" or the “dream of stars", which has been the dynamo of our civilization. Since the beginning of the dawn of the civilization, mankind has looked upon the heavens with wonder and he has tried to understand the meaning of those twinkling lights. As human history has progressed, the understanding of those twinkling lights has progressed, as we now know a lot of information about stars. However, the dream of stars or the dream of reaching those stars always remains within the expectations of mankind. In fact, the needs of the civilization constantly drive for better knowledge and the capability of reaching those stars is one such way that knowledge and exultation can be achieved. This paper takes a futuristic case study of an interstellar mission to Wolf 359, which is approximately 8.3 light years away from us. In terms of galactic distances, 8.3 light years is not much, but as far as present space technology capabilities are concerned, it is next to impossible for us to reach those distances. Several studies have been conducted on various missions to Alpha Centauri and other nearby stars such as Barnard's star and Wolf 359. However, taking a more distant star such as Wolf 359 will help test the mankind's drive for interstellar exploration, as exotic means of travel are needed. This paper will take a futuristic case study of the event and various possibilities of space travel will be discussed in detail. Comprehensive tables and graphs will be given, which will depict the amount of time that will pass at each mode of travel and more importantly some idea on the cost in terms of energy as well as money will be discussed within today's context. In addition, prerequisites to an interstellar mission to Wolf 359 will be given in detail as well as a sample mission which will take place to that particular destination. Even though the possibility of such a mission is probably nonexistent for the 21st century, it is essential to do these exercises so that mankind's understanding of the universe will be increased. In addition, this paper hopes to establish some general guidelines for such an interstellar mission.

Keywords: wolf 359, interstellar mission, alpha centauri, core diameter, core length, reflector thickness enrichment, gas temperature, reflector temperature, power density, mass of the space craft, acceleration of the space craft, time expansion

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1416 Customer Segmentation Revisited: The Case of the E-Tailing Industry in Emerging Market

Authors: Sanjeev Prasher, T. Sai Vijay, Chandan Parsad, Abhishek Banerjee, Sahakari Nikhil Krishna, Subham Chatterjee

Abstract:

With rapid rise in internet retailing, the industry is set for a major implosion. Due to the little difference among competitors, companies find it difficult to segment and target the right shoppers. The objective of the study is to segment Indian online shoppers on the basis of the factors – website characteristics and shopping values. Together, these cover extrinsic and intrinsic factors that affect shoppers as they visit web retailers. Data were collected using questionnaire from 319 Indian online shoppers, and factor analysis was used to confirm the factors influencing the shoppers in their selection of web portals. Thereafter, cluster analysis was applied, and different segments of shoppers were identified. The relationship between income groups and online shoppers’ segments was tracked using correspondence analysis. Significant findings from the study include that web entertainment and informativeness together contribute more than fifty percent of the total influence on the web shoppers. Contrary to general perception that shoppers seek utilitarian leverages, the present study highlights the preference for fun, excitement, and entertainment during browsing of the website. Four segments namely Information Seekers, Utility Seekers, Value Seekers and Core Shoppers were identified and profiled. Value seekers emerged to be the most dominant segment with two-fifth of the respondents falling for hedonic as well as utilitarian shopping values. With overlap among the segments, utilitarian shopping value garnered prominence with more than fifty-eight percent of the total respondents. Moreover, a strong relation has been established between the income levels and the segments of Indian online shoppers. Web shoppers show different motives from being utility seekers to information seekers, core shoppers and finally value seekers as income levels increase. Companies can strategically use this information for target marketing and align their web portals accordingly. This study can further be used to develop models revolving around satisfaction, trust and customer loyalty.

Keywords: online shopping, shopping values, effectiveness of information content, web informativeness, web entertainment, information seekers, utility seekers, value seekers, core shoppers

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1415 Control of Indoor Carbon through Soft Approaches in Himachal Pradesh, India

Authors: Kopal Verma, Umesh C. Kulshrestha

Abstract:

The mountainous regions are very crucial for a country because of their importance for weather, water supply, forests, and various other socio-economic benefits. But the increasing population and its demand for energy and infrastructure have contributed very high loadings of air pollution. Various activities such as cooking, heating, manufacturing, transport, etc. contribute various particulate and gaseous pollutants in the atmosphere. This study was focused upon indoor air pollution and was carried out in four rural households of the Baggi village located in the Hamirpur District of the Himachal Pradesh state. The residents of Baggi village use biomass as fuel for cooking on traditional stove (Chullah). The biomass types include wood (mainly Beul, Grewia Optiva), crop residue and dung cakes. This study aimed to determine the organic carbon (OC), elemental carbon (EC), major cations and anions in the indoor air of each household. During non-cooking hours, it was found that the indoor air contained OC and EC as low as 21µg/m³ and 17µg/m³ respectively. But during cooking hours (with biomass burning), the levels of OC and EC were raised significantly by 91.2% and 85.4% respectively. Then the residents were advised to switch over as per our soft approach options. In the first approach change, they were asked to prepare the meal partially on Chullah using biomass and partially with liquefied petroleum gas (LPG). By doing this change, a considerable reduction in OC (53.1%) and in EC (41.8%) was noticed. The second change of approach included the cooking of entire meal by using LPG. This resulted in the reduction of OC (84.1%) and EC (73.3%) as compared to the values obtained during cooking entirely with biomass. The carbonaceous aerosol levels were higher in the morning hours than in the evening hours because of more biomass burning activity in the morning. According to a general survey done with the residents, the study provided them an awareness about the air pollution and the harmful effects of biomass burning. Some of them correlated their ailments like weakened eyesight, fatigue and respiratory problems with indoor air pollution. This study demonstrated that by replacing biomass with clean fuel such as LPG, the indoor concentrations of EC and OC can be reduced substantially.

Keywords: biomass burning, carbonaceous aerosol, elemental carbon, organic carbon, LPG

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1414 Ultrasound as an Aid to Predict the Onset of Leaking in Dengue Haemorrhagic Fever: Experience of a Dengue Treatment Facility in South Asia

Authors: Hasn Perera, Is Almeida, Hnk Perera, Mzf Mohammed, Ade Silva, H. Wijesinghe, Ajal Fernando

Abstract:

Introduction: Dengue is a major Public Health burden of two clinical entities, Dengue Fever & Dengue Haemorrhagic Fever (DHF). The vast majority of dengue deaths occur in DHF patients, where the diagnosis hinges on the presence of fluid leakage. Limited Ultrasound Scans (USS) of chest and abdomen are used widely at Centre for Clinical Management of Dengue & Dengue Haemorrhagic Fever (CCMDDHF), as the primary method for detecting fluid leaking in DHF. This study analyses the relationship between haematological and USS findings at the onset of leaking and to further determine the usefulness of ultrasound in diagnosing DHF. Methods: A prospective analysis of 80 serologically confirmed dengue patients initially admitted to a General Medical and Paediatric wards who were subsequently transferred to the CCMDDHF from March to September 2017 were analysed. In addition to repeated blood counts and capillary haematocrits’, serial USS were done to detect the onset fluid leaking by three competent and experienced doctors at CCMDDHF. Results: 80 patients (male: female: 38:42) with a mean age of 20 years (SD ±16.8, range 3-74) were evaluated. Dropping of platelet counts below 100,000 and haematocrit rise towards 20% started 4±1.3 day of fever with a mean platelet value of 69x103(range17-98x103). Gallbladder wall thickening was the commonest (98.7%) USS finding followed by fluid in hepato-renal pouch (95%), pelvic fluid (58.7%), right-sided pleural effusion (35%), bilateral effusions (7.5%). USS evidence of plasma leakage was detected in 11.25 %( n=9) of DHF cases from 1 day before significant haematocrit rise was noted. 35 (43.7%) patients with lowering platelets and haematocrit rise showed no objective evidence of plasma leaking on ultrasound scan. Conclusion: This outbreak underscores the importance of USS as a useful, sensitive and cost-effective tool for early diagnosis of suspected DHF cases, facilitating the tracking of progress of leaking and management of epidemics.

Keywords: dengue, ultrasound, plasma leaking, South Asia

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1413 Learning, Teaching and Assessing Students’ ESP Skills via Exe and Hot Potatoes Software Programs

Authors: Naira Poghosyan

Abstract:

In knowledge society the content of the studies, the methods used and the requirements for an educator’s professionalism regularly undergo certain changes. It follows that in knowledge society the aim of education is not only to educate professionals for a certain field but also to help students to be aware of cultural values, form human mutual relationship, collaborate, be open, adapt to the new situation, creatively express their ideas, accept responsibility and challenge. In this viewpoint, the development of communicative language competence requires a through coordinated approach to ensure proper comprehension and memorization of subject-specific words starting from high school level. On the other hand, ESP (English for Specific Purposes) teachers and practitioners are increasingly faced with the task of developing and exploiting new ways of assessing their learners’ literacy while learning and teaching ESP. The presentation will highlight the latest achievements in this field. The author will present some practical methodological issues and principles associated with learning, teaching and assessing ESP skills of the learners, using the two software programs of EXE 2.0 and Hot Potatoes 6. On the one hand the author will display the advantages of the two programs as self-learning and self-assessment interactive tools in the course of academic study and professional development of the CLIL learners, on the other hand, she will comprehensively shed light upon some methodological aspects of working out appropriate ways of selection, introduction, consolidation of subject specific materials via EXE 2.0 and Hot Potatoes 6. Then the author will go further to distinguish ESP courses by the general nature of the learners’ specialty identifying three large categories of EST (English for Science and Technology), EBE (English for Business and Economics) and ESS (English for the Social Sciences). The cornerstone of the presentation will be the introduction of the subject titled “The methodology of teaching ESP in non-linguistic institutions”, where a unique case of teaching ESP on Architecture and Construction via EXE 2.0 and Hot Potatoes 6 will be introduced, exemplifying how the introduction, consolidation and assessment can be used as a basis for feedback to the ESP learners in a particular professional field.

Keywords: ESP competences, ESP skill assessment/ self-assessment tool, eXe 2.0 / HotPotatoes software program, ESP teaching strategies and techniques

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1412 Preparation and Properties of Chloroacetated Natural Rubber Rubber Foam Using Corn Starch as Curing Agent

Authors: Ploenpit Boochathum, Pitchayanad Kaolim, Phimjutha Srisangkaew

Abstract:

In general, rubber foam is produced based on the sulfur curing system. However, the remaining sulfur in the rubber product waste is burned to sulfur dioxide gas causing the environment pollution. To avoid using sulfur as curing agent in the rubber foam products, this research work proposes non-sulfur curing system by using corn starch as a curing agent. The ether crosslinks were proposed to be produced via the functional bonding between hydroxyl groups of the starch molecules and chloroacetate groups added on the natural rubber molecules. The chloroacetated natural rubber (CNR) latex was prepared via the epoxidation reaction of the concentrated natural rubber latex, subsequently, epoxy rings were attacked by chloroacetic acid to produce hydroxyl groups and chloroacetate groups on the rubber molecules. Foaming agent namely NaHCO3 was selected to add in the CNR latex due to the low decomposition temperature at about 50°C. The appropriate curing temperature was assigned to be 90°C that is above gelatinization temperature; 60-70°C, of starch. The effect of weight ratio of starch, i.e., 0 phr, 3 phr and 5 phr, on the physical properties of CNR rubber foam was investigated. It was found that density reduced from 0.81 g/cm3 for 0 phr to 0.75 g/cm3 for 3 phr and 0.79 g/cm3 for 5 phr. The ability to return to its original thickness after prolonged compressive stresses of CNR rubber foam cured with starch loading of 5 phr was found to be considerably better than that of CNR rubber foam cured with starch 3 phr and CNR rubber foam without addition of starch according to the compression set that was determined to decrease from 66.67% to 40% and 26.67% with the increase loading of starch. The mechanical properties including tensile strength and modulus of CNR rubber foams cured using starch were determined to increase except that the elongation at break was found to decrease. In addition, all mechanical properties of CNR rubber foams cured with the starch 3 phr and 5 phr were found to be slightly different and drastically higher than those of CNR rubber foam without the addition of starch. This research work indicates that starch can be applicable as a curing agent for CNR rubber. This is confirmed by the increase of the elastic modulus (G') of CNR rubber foams that was cured with the starch over the CNR rubber foam without curing agent. This type of rubber foam is believed to be one of the biodegradable and environment-friendly product that can be cured at low temperature of 90°C.

Keywords: chloroacetated natural rubber, corn starch, non-sulfur curing system, rubber foam

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1411 New Experiences into Pancreatic Disease Science

Authors: Nadia Akbarpour

Abstract:

Pancreatic ductal adenocarcinoma is a forceful and obliterating illness, which is portrayed by intrusiveness, fast movement, and significant protection from treatment. Advances in neurotic arrangement and malignant growth hereditary qualities have worked on our illustrative comprehension of this infection; be that as it may, significant parts of pancreatic disease science remain ineffectively comprehended. A superior comprehension of pancreatic disease science should lead the way to more viable medicines. In the course of the most recent couple of years, there have been significant advances in the sub-atomic and organic comprehension of pancreatic malignancy. This included comprehension of the genomic intricacy of the illness, the job of pancreatic malignant growth undifferentiated organisms, the importance of the growth microenvironment, and the one-of-a-kind metabolic transformation of pancreas disease cells to acquire supplements under hypoxic climate. Endeavors have been made towards the advancement of the practical answer for its treatment with compelled achievement due to its complicated science. It is grounded that pancreatic malignancy undifferentiated cells (CSCs), yet present in a little count, contribute extraordinarily to PC inception, movement, and metastasis. Standard chemo and radiotherapeutic choices, notwithstanding, grow general endurance, the connected aftereffects are a huge concern. In the midst of the latest decade, our understanding with regards to atomic and cell pathways engaged with PC and the job of CSCs in its movement has expanded massively. By and by, the center is to target CSCs. The natural items have acquired a lot of thought as of late as they, generally, sharpen CSCs to chemotherapy and target atomic flagging engaged with different cancers, including PC. Some arranged investigations have demonstrated promising outcomes recommending that assessments in this course bring a ton to the table for the treatment of PC. Albeit preclinical investigations uncovered the significance of natural items in lessening pancreatic carcinoma, restricted examinations have been led to assess their part in centers. The current survey gives another knowledge to late advances in pancreatic malignancy science, treatment, and the current status of natural items in its expectation.

Keywords: pancreatic, genomic, organic, cancer

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1410 Computer Simulation Approach in the 3D Printing Operations of Surimi Paste

Authors: Timilehin Martins Oyinloye, Won Byong Yoon

Abstract:

Simulation technology is being adopted in many industries, with research focusing on the development of new ways in which technology becomes embedded within production, services, and society in general. 3D printing (3DP) technology is fast developing in the food industry. However, the limited processability of high-performance material restricts the robustness of the process in some cases. Significantly, the printability of materials becomes the foundation for extrusion-based 3DP, with residual stress being a major challenge in the printing of complex geometry. In many situations, the trial-a-error method is being used to determine the optimum printing condition, which results in time and resource wastage. In this report, the analysis of 3 moisture levels for surimi paste was investigated for an optimum 3DP material and printing conditions by probing its rheology, flow characteristics in the nozzle, and post-deposition process using the finite element method (FEM) model. Rheological tests revealed that surimi pastes with 82% moisture are suitable for 3DP. According to the FEM model, decreasing the nozzle diameter from 1.2 mm to 0.6 mm, increased the die swell from 9.8% to 14.1%. The die swell ratio increased due to an increase in the pressure gradient (1.15107 Pa to 7.80107 Pa) at the nozzle exit. The nozzle diameter influenced the fluid properties, i.e., the shear rate, velocity, and pressure in the flow field, as well as the residual stress and the deformation of the printed sample, according to FEM simulation. The post-printing stability of the model was investigated using the additive layer manufacturing (ALM) model. The ALM simulation revealed that the residual stress and total deformation of the sample were dependent on the nozzle diameter. A small nozzle diameter (0.6 mm) resulted in a greater total deformation (0.023), particularly at the top part of the model, which eventually resulted in the sample collapsing. As the nozzle diameter increased, the accuracy of the model improved until the optimum nozzle size (1.0 mm). Validation with 3D-printed surimi products confirmed that the nozzle diameter was a key parameter affecting the geometry accuracy of 3DP of surimi paste.

Keywords: 3D printing, deformation analysis, die swell, numerical simulation, surimi paste

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1409 The Effect of General Data Protection Regulation on South Asian Data Protection Laws

Authors: Sumedha Ganjoo, Santosh Goswami

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The rising reliance on technology places national security at the forefront of 21st-century issues. It complicates the efforts of emerging and developed countries to combat cyber threats and increases the inherent risk factors connected with technology. The inability to preserve data securely might have devastating repercussions on a massive scale. Consequently, it is vital to establish national, regional, and global data protection rules and regulations that penalise individuals who participate in immoral technology usage and exploit the inherent vulnerabilities of technology. This study paper seeks to analyse GDPR-inspired Bills in the South Asian Region and determine their suitability for the development of a worldwide data protection framework, considering that Asian countries are much more diversified than European ones. In light of this context, the objectives of this paper are to identify GDPR-inspired Bills in the South Asian Region, identify their similarities and differences, as well as the obstacles to developing a regional-level data protection mechanism, thereby satisfying the need to develop a global-level mechanism. Due to the qualitative character of this study, the researcher did a comprehensive literature review of prior research papers, journal articles, survey reports, and government publications on the aforementioned topics. Taking into consideration the survey results, the researcher conducted a critical analysis of the significant parameters highlighted in the literature study. Many nations in the South Asian area are in the process of revising their present data protection measures in accordance with GDPR, according to the primary results of this study. Consideration is given to the data protection laws of Thailand, Malaysia, China, and Japan. Significant parallels and differences in comparison to GDPR have been discussed in detail. The conclusion of the research analyses the development of various data protection legislation regimes in South Asia.

Keywords: data privacy, GDPR, Asia, data protection laws

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1408 Determinants of Standard Audit File for Tax Purposes Accounting Legal Obligation Compliance Costs: Empirical Study for Portuguese SMEs of Leiria District

Authors: Isa Raquel Alves Soeiro, Cristina Isabel Branco de Sá

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In Portugal, since 2008, there has been a requirement to export the Standard Audit File for Tax Purposes (SAF-T) standard file (in XML format). This file thus gathers tax-relevant information from a company relating to a specific period of taxation. There are two types of SAF-T files that serve different purposes: the SAF-T of revenues and the SAF-T of accounting, which requires taxpayers and accounting firms to invest in order to adapt the accounting programs to the legal requirements. The implementation of the SAF-T accounting file aims to facilitate the collection of relevant tax data by tax inspectors as support of taxpayers' tax returns for the analysis of accounting records or other information with tax relevance (Portaria No. 321-A/2007 of March 26 and Portaria No. 302/2016 of December 2). The main objective of this research project is to verify, through quantitative analysis, what is the cost of compliance of Small and Medium Enterprises (SME) in the district of Leiria in the introduction and implementation of the tax obligation of SAF-T - Standard Audit File for Tax Purposes of accounting. The information was collected through a questionnaire sent to a population of companies selected through the SABI Bureau Van Dijk database in 2020. Based on the responses obtained to the questionnaire, the companies were divided into two groups: Group 1 -companies who are self-employed and whose main activity is accounting services; and Group 2 -companies that do not belong to the accounting sector. In general terms, the conclusion is that there are no statistically significant differences in the costs of complying with the accounting SAF-T between the companies in Group 1 and Group 2 and that, on average, the internal costs of both groups represent the largest component of the total cost of compliance with the accounting SAF-T. The results obtained show that, in both groups, the total costs of complying with the SAF-T of accounting are regressive, which appears to be similar to international studies, although these are related to different tax obligations. Additionally, we verified that the variables volume of business, software used, number of employees, and legal form explain the differences in the costs of complying with accounting SAF-T in the Leiria district SME.

Keywords: compliance costs, SAF-T accounting, SME, Portugal

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1407 Brachypodium: A Model Genus to Study Grass Genome Organisation at the Cytomolecular Level

Authors: R. Hasterok, A. Betekhtin, N. Borowska, A. Braszewska-Zalewska, E. Breda, K. Chwialkowska, R. Gorkiewicz, D. Idziak, J. Kwasniewska, M. Kwasniewski, D. Siwinska, A. Wiszynska, E. Wolny

Abstract:

In contrast to animals, the organisation of plant genomes at the cytomolecular level is still relatively poorly studied and understood. However, the Brachypodium genus in general and B. distachyon in particular represent exceptionally good model systems for such study. This is due not only to their highly desirable ‘model’ biological features, such as small nuclear genome, low chromosome number and complex phylogenetic relations, but also to the rapidly and continuously growing repertoire of experimental tools, such as large collections of accessions, WGS information, large insert (BAC) libraries of genomic DNA, etc. Advanced cytomolecular techniques, such as fluorescence in situ hybridisation (FISH) with evermore sophisticated probes, empowered by cutting-edge microscope and digital image acquisition and processing systems, offer unprecedented insight into chromatin organisation at various phases of the cell cycle. A good example is chromosome painting which uses pools of chromosome-specific BAC clones, and enables the tracking of individual chromosomes not only during cell division but also during interphase. This presentation outlines the present status of molecular cytogenetic analyses of plant genome structure, dynamics and evolution using B. distachyon and some of its relatives. The current projects focus on important scientific questions, such as: What mechanisms shape the karyotypes? Is the distribution of individual chromosomes within an interphase nucleus determined? Are there hot spots of structural rearrangement in Brachypodium chromosomes? Which epigenetic processes play a crucial role in B. distachyon embryo development and selective silencing of rRNA genes in Brachypodium allopolyploids? The authors acknowledge financial support from the Polish National Science Centre (grants no. 2012/04/A/NZ3/00572 and 2011/01/B/NZ3/00177)

Keywords: Brachypodium, B. distachyon, chromosome, FISH, molecular cytogenetics, nucleus, plant genome organisation

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1406 Special Single Mode Fiber Tests of Polarization Mode Dispersion Changes in a Harsh Environment

Authors: Jan Bohata, Stanislav Zvanovec, Matej Komanec, Jakub Jaros, David Hruby

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Even though there is a rapid development in new optical networks, still optical communication infrastructures remain composed of thousands of kilometers of aging optical cables. Many of them are located in a harsh environment which contributes to an increased attenuation or induced birefringence of the fibers leading to the increase of polarization mode dispersion (PMD). In this paper, we report experimental results from environmental optical cable tests and characterization in the climate chamber. We focused on the evaluation of optical network reliability in a harsh environment. For this purpose, a special thermal chamber was adopted, targeting to the large temperature changes between -60 °C and 160 C° with defined humidity. Single mode optical cable 230 meters long, having six tubes and a total number of 72 single mode optical fibers was spliced together forming one fiber link, which was afterward tested in the climate chamber. The main emphasis was put to the polarization mode dispersion (PMD) changes, which were evaluated by three different PMD measuring methods (general interferometry technique, scrambled state-of-polarization analysis and polarization optical time domain reflectometer) in order to fully validate obtained results. Moreover, attenuation and chromatic dispersion (CD), as well as the PMD, were monitored using 17 km long single mode optical cable. Results imply a strong PMD dependence on thermal changes, imposing the exceeding 200 % of its value during the exposure to extreme temperatures and experienced more than 20 dB insertion losses in the optical system. The derived statistic is provided in the paper together with an evaluation of such as optical system reliability, which could be a crucial tool for the optical network designers. The environmental tests are further taken in context to our previously published results from long-term monitoring of fundamental parameters within an optical cable placed in a harsh environment in a special outdoor testbed. Finally, we provide a correlation between short-term and long-term monitoring campaigns and statistics, which are necessary for optical network safety and reliability.

Keywords: optical fiber, polarization mode dispersion, harsh environment, aging

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1405 Impact of Expressive Writing on Creativity

Authors: Małgorzata Osowiecka

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Negative emotions are rather seen as creativity inhibitor. On the other hand, it is worth noting that negative emotions may be good for our functioning. Negative emotions enhance cognitive resources and improve evaluative processes. Moreover maintaining a negative emotional state allow for cognitive reinterpretation of the emotional stimuli, what is good for our creativity, especially cognitive flexibility. Writing a diary or writing about difficult emotional experiences in general can be the way to not only improve psychical health, but also – enhance creative behaviors. Thanks to translating difficult emotions to the verbal level and giving them ‘a name’ or ‘a label’, we can get easier access to both emotional content of an experience and to the semantic content, without the need of speaking out loud. Expressive writing improves academic results and the efficiency of working memory. The classical method of writing about emotions consists in a long-term process of describing negative experiences. Present research demonstrate the efficiency of this process over a shorter period of time - one writing session, on school children sample. Participants performed writing task. Writing task had two different topics: emotions connected with their negative emotions (expressive writing) and content not connected with negative emotional state (writing about one’s typical day). Creativity was measured by Guilford’s Alternative Uses Task. Results have shown that writing about negative emotions results in the higher level of divergent thinking in all three parameters: fluency, flexibility and originality. After the writing task mood of expressive writing participants remained negative more than the mood of the controls. Taking an expressive action after a difficult emotional experience can support functioning, which can be observed in enhancement of divergent thinking. Writing about emotions connected with negative experience makes one more creative, than writing about something unrelated with difficult emotional moments. Research has shown that young people should not demonize negative emotions. Sometimes, properly applied, negative emotions can be the basis of creation. Preparation was supported by a The Young Scientist University grant titled ‘Dynamics of emotions in the creative process’ from The Polish Ministry of Science and Higher Education.

Keywords: creativity, divergent thinking, emotions, expressive writing

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