Search results for: highly qualified personnel
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 5326

Search results for: highly qualified personnel

4936 Tax Avoidance During The Financial Crisis: Role Of Independent Commissioners And External Auditors

Authors: Yasir Ramadhan

Abstract:

This study aims to investigate tax avoidance practices when a financial crisis occurs due to the effects of the COVID-19 pandemic. This study also finds out how the influence of independent commissioners and external auditors on tax avoidance practices during the COVID-19 pandemic. Tax avoidance practices are measured by the current ETR. The role of the independent board of commissioners is measured by the proportion of independent commissioners in the composition of the board of commissioners, while the external auditor is measured by audit quality. In this study, there were 342 observations of companies listed on the Indonesia Stock Exchange from 2019 to 2020. This study used the difference-in-differences (DiD) method in data analysis. The results of this study indicate that companies do tax avoidance during the COVID-19 pandemic. Meanwhile, independent commissioners and qualified audits are not proven to be able to negate tax avoidance practices during the COVID-19 Pandemic. These results also show that a higher proportion of independent commissioners and audit quality are not sufficient for countries with low levels of auditor litigation and investor protection and weak regulatory frameworks.

Keywords: audit, commissioner, tax avoidance, COVID-19 pandemic

Procedia PDF Downloads 147
4935 Development of an Online Raw-Vegan Eating Program to Reduce Sugar Intake

Authors: Sara D. Garduno-Diaz, Lorena Loriato

Abstract:

Food selection is one of the main modifiable risk factors for the avoidance of several detrimental health conditions. Excessive and regular sugar intake has been identified as highly unfavorable, yet a highly occurring practice. A proposed approach to modify this eating practice is the online program developed here. The program targets a modification of mindset and lifestyle habits around food, through a four week raw-vegan guided eating program. While the focus of the program is to set up sustainable changes in sugar intake reduction, it also aims to promote a plant-based eating style. Three pilot sessions have been run with participants from seven different countries. Participants are guided through the program via a combination of daily e-mails, a 24-hour support platform, and by-weekly remote live sessions. Meal preparation techniques, as well as cooking instructions, are provided, following set menus developed by a team of professional chefs and nutritionists. Goal setting, as well as alternatives to specific food-related challenges, is addressed. While the program is intended for both women and men, the majority of participants to date have been female. Feedback has been positive, with changes in eating habits have included an elimination of added sugars, an increase in home cooking and vegetable intake, and a reduction in foods of animal origin. Difficulties in following the program have been reported as unavailability of certain ingredients depending on the country of residence of the participants, social and cultural hurdles, and time restrictions. Nevertheless, the results obtained to date indicate this to be a highly interactive program with the potential to be scaled up and applied to various populations as a public health measure on the way to better health.

Keywords: eating habits, food addiction, nutrition education, plant-based, remote practice

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4934 Preformed Au Colloidal Nanoparticles Immobilised on NiO as Highly Efficient Heterogeneous Catalysts for Reduction of 4-Nitrophenol to 4-Aminophenol

Authors: Khaled Alshammari

Abstract:

A facile approach to synthesizing highly active and stable Au/NiO catalysts for the hydrogenation of nitro-aromatics is reported. Preformed gold nanoparticles have been immobilized onto NiO using a colloidal method. In this article, the reduction of 4-nitrophenol with NaBH4 has been used as a model reaction to investigate the catalytic activity of synthesized Au/NiO catalysts. In addition, we report a systematic study of the reduction kinetics and the influence of specific reaction parameters such as (i) temperature, (ii) stirring rate, (iii) sodium borohydride concentration and (iv) substrate/metal molar ratio. The reaction has been performed at a substrate/metal molar ratio of 7.4, a ratio significantly higher than previously reported. The reusability of the catalyst has been examined, with little to no decrease in activity observed over 5 catalytic cycles. Systematic variation of Au loading reveals the successful synthesis of low-cost and efficient Au/NiO catalysts at very low Au content and using high substrate/metal molar ratios.

Keywords: nonochemistry, catalyst, nanoparticles supported, characterization of materials, colloidal nanoparticles

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4933 Evaluation of Rehabilitation in Ischemic Stroke

Authors: Amirmohammad Dahouri

Abstract:

Each year, more than 795,000 individuals in the United States grieve a stroke, and by 2030, it is predictable that 4% of the U.S. people will have had a stroke. Ischemic stroke, accounting for about 80% of all strokes, is one of the main causes of disability. The goal of stroke rehabilitation is to help patients return to physical and mental functions and relearn the required aids to living everyday life. This flagging has an adverse effect on patients’ quality of life and affects their daily living activities. In recent years, the rehabilitation of ischemic stroke attractions more attention in the world. A review of the rudimentary perceptions of stroke rehabilitation that are price stressing to all specialists who delicacy patients with stroke. Ideas are made for patients on how to functionally manage daily activities after they have qualified for a stroke. It is vital for home healthcare clinicians to understand the process from acute events to medical equilibrium and rehabilitation to adaptation. Different sources such as Pub Med Google Scholar and science direct have been used and various contemporary articles in this era have been analyzed. The care plan must also foundation actual actions to protect against recurrent stroke, as stroke patients are generally at significant risk for further ischemic or hemorrhagic attacks. Here, we review evidence of rehabilitation in treating post-stroke impairment.

Keywords: rehabilitation, stroke, ischemic, hemorrhagic, brain

Procedia PDF Downloads 163
4932 The Architecture, Engineering and Construction(AEC)New Paradigm Shift: Building Information Modelling Trend in the United Arab Emirates

Authors: Salem B. Abdalla

Abstract:

This study investigated the current Building Information Modelling (BIM) trends and practices in the UAE, particularly to shed light on a recently circulated Dubai BIM mandate. Two sets of surveys were mailed to the AEC industry and the corresponding academic sector within the UAE to collect up-to-date data on BIM awareness and utilization. The surveys showed startling results concerning the academic sector in the UAE where almost 70% of respondents were not aware of the BIM mandate. Among the rest, even when aware, the majority of mechanical and electrical engineering schools felt that BIM is not pertinent to their discipline. Therefore, the response to offering BIM in their curriculum was substantially low (35%). On the other hand, the industrial survey identified a large majority (76.5%) of the AEC industry in the UAE are using BIM. The results clearly indicate that the academia should include BIM in their curriculum to produce qualified graduates to support the market. However, the academia is also faced with several obstacles to implement BIM in their curriculum, where the main pretext is that there is “no room for new courses in existing curriculum”.

Keywords: building information modeling, BIM adoption, UAE BIM industry survey, UAE BIM academia survey, Dubai BIM mandate, UK BIM mandate, BIM education, architecture education, engineering schools, BIM implementation, BIM curriculum

Procedia PDF Downloads 414
4931 The Transformation of the Workplace through Robotics, Artificial Intelligence, and Automation

Authors: Javed Mohammed

Abstract:

Robotics is the fastest growing industry in the world, poised to become the largest in the next decade. The use of robots requires design, application and implementation of the appropriate safety controls in order to avoid creating hazards to production personnel, programmers, maintenance specialists and systems engineers. The increasing use of artificial intelligence (AI) and related technologies in the workplace are dramatically changing the employment landscape. The impact of robotics technology on workplace policy is dramatic and complex. The robotics revolution calls for a comprehensive approach to job training, and retraining, to mitigate worker displacement and enable workers to benefit from the new jobs that the technology will generate. It calls for a thoughtful, forward-thinking approach by lawmakers, regulators and employers to prepare for the oncoming transformation of the workplace and workforce.

Keywords: design, artificial intelligence, programmers, system engineers, robotics, transformation

Procedia PDF Downloads 473
4930 A Review of Information Systems Development in Developing Countries

Authors: B. N. Asare, O. A. Ajigini

Abstract:

Information systems (IS) are highly important in the operation of private and public organisations in developing and developed countries. Developing countries are saddled with many project failures during the implementation of information systems. However, successful information systems are greatly needed in developing countries in order to enhance their economies. This paper is highly important in view of the high failure rate of information systems in developing countries which needs to be reduced to minimum acceptable levels by means of recommended interventions. This paper centres on a review of IS development in developing countries. The paper presents evidences of the IS successes and failures in developing countries and posits a model to address the IS failures. The proposed model can then be utilised by developing countries to reduce their IS project implementation failure rate. A comparison is drawn between IS development in developing countries and developed countries. The paper provides valuable information to assist in reducing IS failure, and developing IS models and theories on IS development for developing countries.

Keywords: developing countries, information systems, IS development, information systems failure, information systems success, information systems success model

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4929 Highly Sensitive and Selective H2 Gas Sensor Based on Pd-Pt Decorated Nanostructured Silicon Carbide Thin Films for Extreme Environment Application

Authors: Satyendra Mourya, Jyoti Jaiswal, Gaurav Malik, Brijesh Kumar, Ramesh Chandra

Abstract:

Present work describes the fabrication and sensing characteristics of the Pd-Pt decorated nanostructured silicon carbide (SiC) thin films on anodized porous silicon (PSi) substrate by RF magnetron sputtering. The gas sensing performance of Pd-Pt/SiC/PSi sensing electrode towards H2 gas under low (10–400 ppm) detection limit and high operating temperature regime (25–600 °C) were studied in detail. The chemiresistive sensor exhibited high selectivity, good sensing response, fast response/recovery time with excellent stability towards H2 at high temperature. The selectivity measurement of the sensing electrode was done towards different oxidizing and reducing gases and proposed sensing mechanism discussed in detail. Therefore, the investigated Pd-Pt/SiC/PSi structure may be a highly sensitive and selective hydrogen gas sensing electrode for deployment in extreme environment applications.

Keywords: RF Sputtering, silicon carbide, porous silicon, hydrogen gas sensor

Procedia PDF Downloads 306
4928 Linkages of Environment with the Health Condition of Poor Women and Children in the Urban Areas of India

Authors: Barsharani Maharana

Abstract:

India is the country that shelters the largest number of poor. One of the major areas of concern in India is the unsatisfactory situation of the poor in social developmental and health parameters, not only in rural areas which are partly devoid of the facilities but also in the urban areas where the facilities are insufficient to provide services of a satisfactory quality. Objectives: 1) to examine the association between the environmental condition and health condition among poor women in urban areas. 2) to find out the significance of the effect of environment on the child health among the poor children. 3) to present the scenario of poor among highly urbanized and less urbanized states with respect to the health and environment. Data: data from National Family Health survey-3 and census are used to fulfill the objectives. Methodology: In this study, the standard of living condition of people living in urban areas is computed by taking some household characteristics and assets. People possessing low standard of living are considered as poor. Bivariate and multivariate analysis are employed to examine the effect of environment on poor women and children. A geographical information system is used to present the health and environmental condition of poor in highly and less urbanized states. Results: The findings reveal that the poor women who are not accessed to improved source of water, and sanitation facility are facing more health problems. Children who are living in a dirty environment and are not accessed to improved source of drinking water, among them prevalence of diarrhea and fever is found to be high. As well, the health condition of poor in highly urbanized states is dreadful. Policy implications: Government should emphasize on the implementation of programs regarding the improvement in the infrastructural facilities and health care treatment of urban poor.

Keywords: environment, urban poor, health, sanitation

Procedia PDF Downloads 281
4927 Numerical Investigation of the Effect of Number of Waves on Heat Transfer in a Wavy Wall Enclosure

Authors: Ali Reza Tahavvor, Saeed Hosseini, Afshin Karimzadeh Fard

Abstract:

In this paper the effect of wall waviness of side walls in a two-dimensional wavy enclosure is numerically investigated. Two vertical wavy walls and straight top wall are kept isothermal and the bottom wall temperature is higher and spatially varying with cosinusoidal temperature distribution. A computational code based on Finite-volume approach is used to solve governing equations and SIMPLE method is used for pressure velocity coupling. Test is performed for several different numbers of undulations. The Prandtl number was kept constant and the Ra number denotes that the flow is laminar. Temperature and velocity fields are determined. Therefore, according to the obtained results a correlation is proposed for average Nusselt number as a function of number of side wall waves. The results indicate that the Nusselt number is highly affected by number of waves and increasing it decreases the wavy walls Nusselt number; although the Nusselt number is not highly affected by surface waviness when the number of undulations is below one.

Keywords: cavity, natural convection, Nusselt number, wavy wall

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4926 Perspectives of Healthcare Workers on Healthcare-Associated Infections and Infection Control in a Tertiary Care Hospital in Abha, Saudi Arabia

Authors: Esther Paul, Ibrahim A. M. Alzaydani, Al Hakami, Caryl Beynon

Abstract:

Research Objectives and Goal: The main aim of the current study was to explore the perspectives of healthcare workers on Healthcare-associated infections (HAI) and infection control measures in a tertiary care Hospital in Abha, Saudi Arabia. As per our knowledge, this is perhaps the first qualitative study on HAI to be done in Saudi Arabia. The goal of the study was to understand the perspectives of the healthcare workers on the current protocol and guidelines for HAI and infections control measures in the hospital, the effectiveness of the current protocol for HAI and infection control measures and ways of reducing the incidence of HAI and improve infection control measures. Methods used: A qualitative research design was used to collect the data from 25 healthcare workers consisting of doctors and nurses, recruited by Snowball strategy via semi-structured interviews which were audio-recorded and transcribed verbatim immediately. An interview guide consisting of open-ended questions about the existing HAI and infection control practices in the healthcare facility, the awareness of the healthcare workers about HAI and the need for safe infection control measures were used to collect the data. The transcribed data were analyzed using the thematic analysis method. Results: Using thematic analysis four themes were identified.1.Knowledge of HAI and infection control 2. Infection control measures in practice 3. The gap in infection control measures and HAI 4. Required Implementations. The first theme covered the participants' knowledge on HAI, its definition, the types of HAI and the infection control measures.Most of the participants were aware of HAI and had some idea of the definition of HAI, its significance and the dangers posed by HAI, but few residents had no idea of the types of HAI. The second theme was focussed on the infection control measures in practice. Most of the participants were aware of the importance of infection control measures like hand hygiene, catheter care, and waste disposal. The nurses were responsible for most of the disinfection and sterilization measures and practiced it effectively. However, some doctors and residents had no inkling about these measures. The third theme emphasized that although most of the participants were aware of HAI and infection control measures and were in practice. There were some lacunae regarding their knowledge of the different types of HAI, Personal Protective Equipment practices, communication among the healthcare personnel and the hospital administrations and the means of waste disposal. The fourth and the final theme identified that most of the participants felt the need for implementations of changes regarding existing protocols, workshops/seminars, methods of waste disposal and sterilization and disinfection practices. Conclusion: The current qualitative study concluded that there is a need for better educational programs and hands-on training for all the healthcare personnel including the paramedical staff as well. The residents should have adequate knowledge of infection control practices to guide the nurses and should share the responsibility with the nurses in the practice of effective infection control measures

Keywords: healthcare-associated infections, infection control measures, perspectives, qualitative

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4925 Multifunctional Nanofiber Based Aerogels: Bridging Electrospinning with Aerogel Fabrication

Authors: Tahira Pirzada, Zahra Ashrafi, Saad Khan

Abstract:

We present a facile and sustainable solid templating approach to fabricate highly porous, flexible and superhydrophobic aerogels of composite nanofibers of cellulose diacetate and silica which are produced through sol gel electrospinning. Scanning electron microscopy, contact angle measurement, and attenuated total reflection-Fourier transform infrared spectrometry are used to understand the structural features of the resultant aerogels while thermogravimetric analysis and differential scanning calorimetry demonstrate their thermal stability. These aerogels exhibit a self-supportive three-dimensional network abundant in large secondary pores surrounded by primary pores resulting in a highly porous structure. Thermal crosslinking of the aerogels has further stabilized their structure and flexibility without compromising on the porosity. Ease of processing, thermal stability, high porosity and oleophilic nature of these aerogels make them promising candidate for a wide variety of applications including acoustic and thermal insulation and oil and water separation.

Keywords: hybrid aerogels, sol-gel electrospinning, oil-water separation, nanofibers

Procedia PDF Downloads 158
4924 Auditing of Building Information Modeling Application in Decoration Engineering Projects in China

Authors: Lan Luo

Abstract:

In China’s construction industry, it is a normal practice to separately subcontract the decoration engineering part from construction engineering, and Building Information Modeling (BIM) is also done separately. Application of BIM in decoration engineering should be integrated with other disciplines, but Chinese current practice makes this very difficult and complicated. Currently, there are three barriers in the auditing of BIM application in decoration engineering in China: heavy workload; scarcity of qualified professionals; and lack of literature concerning audit contents, standards, and methods. Therefore, it is significant to perform research on what (contents) should be evaluated, in which phase, and by whom (professional qualifications) in BIM application in decoration construction so that the application of BIM can be promoted in a better manner. Based on this consideration, four principles of BIM auditing are proposed: Comprehensiveness of information, accuracy of data, aesthetic attractiveness of appearance, and scheme optimization. In the model audit, three methods should be used: Collision, observation, and contrast. In addition, BIM auditing at six stages is discussed and a checklist for work items and results to be submitted is proposed. This checklist can be used for reference by decoration project participants.

Keywords: audit, evaluation, dimensions, methods, standards, BIM application in decoration engineering projects

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4923 Cordyceps and Related Fungi from Nigeria

Authors: Sami Michael Ayodele

Abstract:

Cordyceps are members of the fungi family Cordycepitaceae which are formally in Clavicipitaceae. They parasitize the larvae and adults of different susceptible arthropods. They are highly priced and have been reported to be highly medicinal. Cordyceps have been used for centuries in traditional medicine in China and other Asian countries. Survey studies were carried out to determine the presence of Cordyceps and another entomopathogenic fungal floral in North Central Nigeria for two consecutive years. Thirty samples were collected, twenty-eight were identified, and two were unidentified. Most identified species belong to Ophiocordyceps species (20samples), Cordyceps species (4samples) and Isaria species (4samples). The species identified were: Cordyceps pseudomilitaris, Cordyceps tuberculata, Cordyceps cylindrical, Ophiocordyceps nutans, O. criminals, O. oxycephala, O. kniphofioides and Isaria sinclairii. The morphological and microscopic features of the collected and identified species were similar to those reported in other countries. This is the first official report on the presence of Cordyceps species in Nigeria. Further collections from different ecological regions of Nigeria will show the richness of the floral diversity of these entomopathogenic and medicinal mushrooms in Nigeria.

Keywords: cordyceps, entomopathogenic, medicinal, North Central, Nigeria

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4922 Automated System: Managing the Production and Distribution of Radiopharmaceuticals

Authors: Shayma Mohammed, Adel Trabelsi

Abstract:

Radiopharmacy is the art of preparing high-quality, radioactive, medicinal products for use in diagnosis and therapy. Radiopharmaceuticals unlike normal medicines, this dual aspect (radioactive, medical) makes their management highly critical. One of the most convincing applications of modern technologies is the ability to delegate the execution of repetitive tasks to programming scripts. Automation has found its way to the most skilled jobs, to improve the company's overall performance by allowing human workers to focus on more important tasks than document filling. This project aims to contribute to implement a comprehensive system to insure rigorous management of radiopharmaceuticals through the use of a platform that links the Nuclear Medicine Service Management System to the Nuclear Radio-pharmacy Management System in accordance with the recommendations of World Health Organization (WHO) and International Atomic Energy Agency (IAEA). In this project we attempt to build a web application that targets radiopharmacies, the platform is built atop the inherently compatible web stack which allows it to work in virtually any environment. Different technologies are used in this project (PHP, Symfony, MySQL Workbench, Bootstrap, Angular 7, Visual Studio Code and TypeScript). The operating principle of the platform is mainly based on two parts: Radiopharmaceutical Backoffice for the Radiopharmacian, who is responsible for the realization of radiopharmaceutical preparations and their delivery and Medical Backoffice for the Doctor, who holds the authorization for the possession and use of radionuclides and he/she is responsible for ordering radioactive products. The application consists of sven modules: Production, Quality Control/Quality Assurance, Release, General Management, References, Transport and Stock Management. It allows 8 classes of users: The Production Manager (PM), Quality Control Manager (QCM), Stock Manager (SM), General Manager (GM), Client (Doctor), Parking and Transport Manager (PTM), Qualified Person (QP) and Technical and Production Staff. Digital platform bringing together all players involved in the use of radiopharmaceuticals and integrating the stages of preparation, production and distribution, Web technologies, in particular, promise to offer all the benefits of automation while requiring no more than a web browser to act as a user client, which is a strength because the web stack is by nature multi-platform. This platform will provide a traceability system for radiopharmaceuticals products to ensure the safety and radioprotection of actors and of patients. The new integrated platform is an alternative to write all the boilerplate paperwork manually, which is a tedious and error-prone task. It would minimize manual human manipulation, which has proven to be the main source of error in nuclear medicine. A codified electronic transfer of information from radiopharmaceutical preparation to delivery will further reduce the risk of maladministration.

Keywords: automated system, management, radiopharmacy, technical papers

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4921 Factors Influencing Walking in Bandar Baru Bangi, Malaysia

Authors: Zeinab Aliyas

Abstract:

Walking is known as the most common type of physical activity that helps mental and physical health of people. In the recent years, promoting walking activity in neighborhood areas and cities become as one of the important issues in terms of sustainable cities. Therefore the study aimed to investigate the influence of fear of crime and personal barriers as social and personal factor respectively on neighborhood walking. 464 questionnaires in Bandar Baru Bangi in Malaysia was distributed to collect data, and finally, 424 questionnaires were qualified to be used in the study. The Smart-PLS was used to analyze the data. The findings of the study revealed that individual barriers and fear of crime both have significant influence on the level of walking behavior in the neighborhood area. It was found that fear of crime has higher influence on walking behavior in comparison to individual factors. The finding of this study can help urban researcher and planner to know the significant influence of crime safety and individual attitudes on the level of walking activity.

Keywords: fear of crime, neighborhood walking, personal barriers, residential neighborhood

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4920 Ballast Water Management Triad: Administration, Ship Owner and the Seafarer

Authors: Rajoo Balaji, Omar Yaakob

Abstract:

The Ballast Water Convention requires less than 5% of the world tonnage for ratification. Consequently, ships will have to comply with the requirements. Compliance evaluation and enforcement will become mandatory. Ship owners have to invest in treatment systems and shipboard personnel have to operate them and ensure compliance. The monitoring and enforcement will be the responsibilities of the Administrations. Herein, a review of the current status of the Ballast Water Management and the issues faced by these are projected. Issues range from efficacy and economics of the treatment systems to sampling and testing. Health issues of chemical systems, paucity of data for decision support etc., are other issues. It is emphasized that management of ballast water must be extended to ashore and sustainable solutions must be researched upon. An exemplar treatment system based on ship’s waste heat is also suggested.

Keywords: Ballast Water Management, compliance evaluation, compliance enforcement, sustainability

Procedia PDF Downloads 439
4919 Using Infrared Thermography, Photogrammetry and a Remotely Piloted Aircraft System to Create 3D Thermal Models

Authors: C. C. Kruger, P. Van Tonder

Abstract:

Concrete deteriorates over time and the deterioration can be escalated due to multiple factors. When deteriorations are beneath the concrete’s surface, they could be unknown, even more so when they are located at high elevations. Establishing the severity of such defects could prove difficult and therefore the need to find efficient, safe and economical methods to find these defects becomes ever more important. Current methods using thermography to find defects require equipment such as scaffolding to reach these higher elevations. This could become time- consuming and costly. The risks involved with personnel scaffold or abseil to such heights are high. Accordingly, by combining the technologies of a thermal camera and a Remotely Piloted Aerial System it could be used to find better diagnostic methods. The data could then be constructed into a 3D thermal model to easy representation of the results

Keywords: concrete, infrared thermography, 3D thermal models, diagnostic

Procedia PDF Downloads 172
4918 Decision Traps of Military Leaders

Authors: Ahmet Ali Turk, Muhterem Bayram

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In this study, it is intended to determine that what kind of traps military leaders fall into during the decision making and how they make take a measure against them. In the study, the domestic and foreign literature on the military leadership has been reviewed and military decision-making process of the different countries has been introduced and study has been designed by making interviews as a sample with 50 people who had made military leadership. The issues resulting from the literature review that led to wrong decisions of military leaders and the points obtained as a result of interview have been evaluated by comparing. As a result, it has been emerged that the personnel who have made especially military leadership are in tendency of making the wrong decision due to decision traps such as excessive self-confidence, lack of experience, unplanned movement, hasty decision making and prohibitive conditions and also the need for increased situational awareness about this condition has been emerged.

Keywords: military leadership, decision making, military decision making, military decision making traps

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4917 Public Values in Service Innovation Management: Case Study in Elderly Care in Danish Municipality

Authors: Christian T. Lystbaek

Abstract:

Background: The importance of innovation management has traditionally been ascribed to private production companies, however, there is an increasing interest in public services innovation management. One of the major theoretical challenges arising from this situation is to understand public values justifying public services innovation management. However, there is not single and stable definition of public value in the literature. The research question guiding this paper is: What is the supposed added value operating in the public sphere? Methodology: The study takes an action research strategy. This is highly contextualized methodology, which is enacted within a particular set of social relations into which on expects to integrate the results. As such, this research strategy is particularly well suited for its potential to generate results that can be applied by managers. The aim of action research is to produce proposals with a creative dimension capable of compelling actors to act in a new and pertinent way in relation to the situations they encounter. The context of the study is a workshop on public services innovation within elderly care. The workshop brought together different actors, such as managers, personnel and two groups of users-citizens (elderly clients and their relatives). The process was designed as an extension of the co-construction methods inherent in action research. Scenario methods and focus groups were applied to generate dialogue. The main strength of these techniques is to gather and exploit as much data as possible by exposing the discourse of justification used by the actors to explain or justify their points of view when interacting with others on a given subject. The approach does not directly interrogate the actors on their values, but allows their values to emerge through debate and dialogue. Findings: The public values related to public services innovation management in elderly care were identified in two steps. In the first step, identification of values, values were identified in the discussions. Through continuous analysis of the data, a network of interrelated values was developed. In the second step, tracking group consensus, we then ascertained the degree to which the meaning attributed to the value was common to the participants, classifying the degree of consensus as high, intermediate or low. High consensus corresponds to strong convergence in meaning, intermediate to generally shared meanings between participants, and low to divergences regarding the meaning between participants. Only values with high or intermediate degree of consensus were retained in the analysis. Conclusion: The study shows that the fundamental criterion for justifying public services innovation management is the capacity for actors to enact public values in their work. In the workshop, we identified two categories of public values, intrinsic value and behavioural values, and a list of more specific values.

Keywords: public services innovation management, public value, co-creation, action research

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4916 Synthesis and Characterization of Fluorine-Free, Hydrophobic and Highly Transparent Coatings

Authors: Abderrahmane Hamdi, Julie Chalon, Benoit Dodin, Philippe Champagne

Abstract:

This research work concerns the synthesis of hydrophobic and self-cleaning coatings as an alternative to fluorine-based coatings used on glass. The developed, highly transparent coatings are produced by a chemical route (sol-gel method) using two silica-based precursors, hexamethyldisilazane and tetraethoxysilane (HMDS/TEOS). The addition of zinc oxide nanoparticles (ZnO NPs) within the gel provides a photocatalytic property to the final coating. The prepared gels were deposited on glass slides using different methods. The properties of the coatings were characterized by optical microscopy, scanning electron microscopy, UV-VIS-NIR spectrophotometer, and water contact angle method. The results show that the obtained coatings are homogeneous and have a hydrophobic character. In particular, after thermal treatment, the HMDS/TEOS@ZnO charged gel deposited on glass constitutes a coating capable of degrading methylene blue (MB) under UV irradiation. Optical transmission reaches more than 90% in most of the visible light spectrum. Synthetized coatings have also demonstrated their mechanical durability and self-cleaning ability.

Keywords: coating, durability, hydrophobicity, sol-gel, self-cleaning, transparence

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4915 Factor Structure of the University of California, Los Angeles (UCLA) Loneliness Scale: Gender, Age, and Marital Status Differences

Authors: Hamzeh Dodeen

Abstract:

This study aims at examining the effects of item wording effects on the factor structure of the University of California, Los Angeles (UCLA) Loneliness Scale: gender, age, and marital status differences. A total of 2374 persons from the UAE participated, representing six different populations (teenagers/elderly, males/females, and married/unmarried). The results of the exploratory factor analysis using principal axis factoring with (oblique) rotation revealed that two factors were extracted from the 20 items of the scale. The nine positively worded items were highly loaded on the first factor, while 10 out of the 11 negatively worded items were highly loaded on the second factor. The two-factor solution was confirmed on the six different populations based on age, gender, and marital status. It has been concluded that the rating of the UCLA scale is affected by a response style related to the item wording.

Keywords: UCLA Loneliness Scale, loneliness, positively worded items, factor structure, negatively worded items

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4914 Forensic Nursing in the Emergency Department: The Overlooked Roles

Authors: E. Tugba Topcu

Abstract:

The emergency services are usually the first places to encounter forensic cases. Hence, it is important to consider forensics from the perspective of the emergency services staff and the physiological and psychological consequences that may arise as a result of behaviour by itself or another person. Accurate and detailed documentation of the situation in which the patient first arrives at the emergency service and preservation of the forensic findings is pivotal for the subsequent forensic investigation. The first step in determining whether or not a forensic case exists is to perform a medical examination of the patient. For each individual suspected to be part of a forensic case, police officers should be informed at the same time as the medical examination is being conducted. Violent events are increasing every year and with an increase in the number of forensic cases, emergency service workers have increasing responsibility and consequently play a key role in protecting, collecting and arranging the forensic evidence. In addition, because the emergency service workers involved in forensic events typically have information about the accused and/or victim, as well as evidence related to the events and the cause of injuries, police officers often require their testimony. However, both nurses and other health care personnel do not typically have adequate expertise in forensic medicine. Emergency nurses should take an active role for determining that whether any patient admitted to the emergency services is a clinical forensic patient the emergency service with injury and requiring possible punishment and knowing of their roles and responsibilities in this area provides legal protection as well as the protection of the judicial affair. Particularly, in emergency services, where rapid patient turnover and high workload exists, patient registration and case reporting may not exist. In such instances, the witnesses, typically the nurses, are often consulted for information. Knowledge of forensic medical matters plays a vital role in achieving justice. According to the Criminal Procedure Law, Article 75, Paragraph 3, ‘an internal body examination or the taking of blood or other biological samples from the body can be performed only by a doctor or other health professional member’. In favour of this item, the clinic nurse and doctor are mainly responsible for evaluating forensic cases in emergency departments, performing the examination, collecting evidence, and storing and reporting data. The courts place considerable importance on determining whether a suspect is the victim or accused and, thus, in terms of illuminating events, it is crucial that any evidence is gathered carefully and appropriately. All the evidence related to the forensic case including the forensic report should be handed over to the police officers. In instances where forensic evidence cannot be collected and the only way to obtain the evidence is the hospital environment, health care personnel in emergency services need to have knowledge about the diagnosis of forensic evidence, the collection of evidence, hiding evidence and provision of the evidence delivery chain.

Keywords: emergency department, emergency nursing, forensic cases, forensic nursing

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4913 Sprinting Beyond Sexism and Gender Stereotypes: Indian Women Fans' Experiences in the Sports Fandom

Authors: Siddhi Deshpande, Jo Jo Chacko Eapen

Abstract:

Despite almost half of India’s female population engages in watching sports, their experiences in the sports fandom are concealed by ‘traditional masculinity,’ leading to potential exclusion and harassment. To explore these experiences in-depth, this qualitative study aims to understand what coping strategies Indian women fans employ, to sustain their team identification. Employing criterion sampling, participants were screened using The Sports Spectators Identification Scale (SSIS) to assess team identification and a Brief Sexism Questionnaire to confirm participants’ experience with sexism as it aligns with the purpose of the study. The participants were Indian women who had been following any sport for more than eight years, were fluent in English, and were not professionals in Sports. Ten highly identified fans with gendered experiences were recruited for one-on-one semi-structured, in-depth interviews. The data was analyzed using Interpretive Phenomenological Analysis (IPA) to understand the lived-in experiences of women fans experiencing sexism and gender stereotypes, revealing superordinate themes of (1) Ontogenesis and Emotional Investment; (2) Gendered Expectations and Sexism; (3) Coping Strategies and Resilience; (4) Identity, Femininity, Empowerment; (5) Advocacy for Equality and Inclusivity. The findings reflect that Indian women fans experience social exclusion, harassment, sexualization, and commodification, in both online and offline fandoms, where they are disproportionately targeted with threats, misogynistic comments, and attraction-based assumptions, questioning their ‘authenticity’ as fans due to their gender. Women fans interchange between proactive strategies of assertiveness, humor, and knowledge demonstration with defensive strategies of selective engagement, self-regulatory censorship, and desensitization to deal with sexism. In this interplay, the integration of women’s ‘fan identity’ with their self-concept showcases how being a sports fan adds meaning to their lives, despite the constant scrutiny in a male-dominated space, reflecting that femininity and sports should coexist. As a result, they find refuge in female fan communities due to their similar experiences in the fandom and advocate for an equal and inclusive environment where sports are above gender, and not the other way around. A key practical implication of this research is enabling sports organizations to develop inclusive fan engagement policies that actively encourage female fan participation. This includes sensitizing stadium staff and security personnel, promoting gender-neutral language, and, most importantly, establishing safety protocols to protect female fans from adverse experiences in the fandom.

Keywords: coping strategies, female sports fans, femininity, gendered experiences, team identification

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4912 The Making of a Community: Perception versus Reality of Neighborhood Resources

Authors: Kirstie Smith

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This paper elucidates the value of neighborhood perception as it contributes to the advancement of well-being for individuals and families within a neighborhood. Through in-depth interviews with city residents, this paper examines the degree to which key stakeholders’ (residents) evaluate their neighborhood and perception of resources and identify, access, and utilize local assets existing in the community. Additionally, the research objective included conducting a community inventory that qualified the community assets and resources of lower-income neighborhoods of a medium-sized industrial city. Analysis of the community’s assets was compared with the interview results to allow for a better understanding of the community’s condition. Community mapping revealed the key informants’ reflections of assets were somewhat validated. In each neighborhood, there were more assets mapped than reported in the interviews. Another chief supposition drawn from this study was the identification of key development partners and social networks that offer the potential to facilitate locally-driven community development. Overall, the participants provided invaluable local knowledge of the perception of neighborhood assets, the well-being of residents, the condition of the community, and suggestions for responding to the challenges of the entire community in order to mobilize the present assets and networks.

Keywords: community mapping, family, resource allocation, social networks

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4911 Structuring Highly Iterative Product Development Projects by Using Agile-Indicators

Authors: Guenther Schuh, Michael Riesener, Frederic Diels

Abstract:

Nowadays, manufacturing companies are faced with the challenge of meeting heterogeneous customer requirements in short product life cycles with a variety of product functions. So far, some of the functional requirements remain unknown until late stages of the product development. A way to handle these uncertainties is the highly iterative product development (HIP) approach. By structuring the development project as a highly iterative process, this method provides customer oriented and marketable products. There are first approaches for combined, hybrid models comprising deterministic-normative methods like the Stage-Gate process and empirical-adaptive development methods like SCRUM on a project management level. However, almost unconsidered is the question, which development scopes can preferably be realized with either empirical-adaptive or deterministic-normative approaches. In this context, a development scope constitutes a self-contained section of the overall development objective. Therefore, this paper focuses on a methodology that deals with the uncertainty of requirements within the early development stages and the corresponding selection of the most appropriate development approach. For this purpose, internal influencing factors like a company’s technology ability, the prototype manufacturability and the potential solution space as well as external factors like the market accuracy, relevance and volatility will be analyzed and combined into an Agile-Indicator. The Agile-Indicator is derived in three steps. First of all, it is necessary to rate each internal and external factor in terms of the importance for the overall development task. Secondly, each requirement has to be evaluated for every single internal and external factor appropriate to their suitability for empirical-adaptive development. Finally, the total sums of internal and external side are composed in the Agile-Indicator. Thus, the Agile-Indicator constitutes a company-specific and application-related criterion, on which the allocation of empirical-adaptive and deterministic-normative development scopes can be made. In a last step, this indicator will be used for a specific clustering of development scopes by application of the fuzzy c-means (FCM) clustering algorithm. The FCM-method determines sub-clusters within functional clusters based on the empirical-adaptive environmental impact of the Agile-Indicator. By means of the methodology presented in this paper, it is possible to classify requirements, which are uncertainly carried out by the market, into empirical-adaptive or deterministic-normative development scopes.

Keywords: agile, highly iterative development, agile-indicator, product development

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4910 3D Nanostructured Assembly of 2D Transition Metal Chalcogenide/Graphene as High Performance Electrocatalysts

Authors: Sunil P. Lonkar, Vishnu V. Pillai, Saeed Alhassan

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Design and development of highly efficient, inexpensive, and long-term stable earth-abundant electrocatalysts hold tremendous promise for hydrogen evolution reaction (HER) in water electrolysis. The 2D transition metal dichalcogenides, especially molybdenum disulfide attracted a great deal of interests due to its high electrocatalytic activity. However, due to its poor electrical conductivity and limited exposed active sites, the performance of these catalysts is limited. In this context, a facile and scalable synthesis method for fabrication nanostructured electrocatalysts composed 3D graphene porous aerogels supported with MoS₂ and WS₂ is highly desired. Here we developed a highly active and stable electrocatalyst catalyst for the HER by growing it into a 3D porous architecture on conducting graphene. The resulting nanohybrids were thoroughly investigated by means of several characterization techniques to understand structure and properties. Moreover, the HER performance of these 3D catalysts is expected to greatly improve in compared to other, well-known catalysts which mainly benefits from the improved electrical conductivity of the by graphene and porous structures of the support. This technologically scalable process can afford efficient electrocatalysts for hydrogen evolution reactions (HER) and hydrodesulfurization catalysts for sulfur-rich petroleum fuels. Owing to the lower cost and higher performance, the resulting materials holds high potential for various energy and catalysis applications. In typical hydrothermal method, sonicated GO aqueous dispersion (5 mg mL⁻¹) was mixed with ammonium tetrathiomolybdate (ATTM) and tungsten molybdate was treated in a sealed Teflon autoclave at 200 ◦C for 4h. After cooling, a black solid macroporous hydrogel was recovered washed under running de-ionized water to remove any by products and metal ions. The obtained hydrogels were then freeze-dried for 24 h and was further subjected to thermal annealing driven crystallization at 600 ◦C for 2h to ensure complete thermal reduction of RGO into graphene and formation of highly crystalline MoS₂ and WoS₂ phases. The resulting 3D nanohybrids were characterized to understand the structure and properties. The SEM-EDS clearly reveals the formation of highly porous material with a uniform distribution of MoS₂ and WS₂ phases. In conclusion, a novice strategy for fabrication of 3D nanostructured MoS₂-WS₂/graphene is presented. The characterizations revealed that the in-situ formed promoters uniformly dispersed on to few layered MoS₂¬-WS₂ nanosheets that are well-supported on graphene surface. The resulting 3D hybrids hold high promise as potential electrocatalyst and hydrodesulfurization catalyst.

Keywords: electrocatalysts, graphene, transition metal chalcogenide, 3D assembly

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4909 The Philosophical Hermeneutics Contribution to Form a Highly Qualified Judiciary in Brazil

Authors: Thiago R. Pereira

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The philosophical hermeneutics is able to change the Brazilian Judiciary because of the understanding of the characteristics of the human being. It is impossible for humans, to be invested in the function of being a judge, making absolutely neutral decisions, but the philosophical hermeneutics can assist the judge making impartial decisions, based on the federal constitution. The normative legal positivism imagined a neutral judge, a judge able to try without any preconceived ideas, without allowing his/her background to influence him/her. When a judge arbitrates based on legal rules, the problem is smaller, but when there are no clear legal rules, and the judge must try based on principles, the risk of the decision is based on what they believe in. Solipsistically, this issue gains a huge dimension. Today, the Brazilian judiciary is independent, but there must be a greater knowledge of philosophy and the philosophy of law, partially because the bigger problem is the unpredictability of decisions made by the judiciary. Actually, when a lawsuit is filed, the result of this judgment is absolutely unpredictable. It is almost a gamble. There must be the slightest legal certainty and predictability of judicial decisions, so that people, with similar cases, may not receive opposite sentences. The relativism, since classical antiquity, believes in the possibility of multiple answers. Since the Greeks in in the sixth century before Christ, through the Germans in the eighteenth century, and even today, it has been established the constitution as the great law, the Groundnorm, and thus, the relativism of life can be greatly reduced when a hermeneut uses the Constitution as North interpretational, where all interpretation must act as the hermeneutic constitutional filter. For a current philosophy of law, that inside a legal system with a Federal Constitution, there is a single correct answer to a specific case. The challenge is how to find this right answer. The only answer to this question will be that we should use the constitutional principles. But in many cases, a collision between principles will take place, and to resolve this issue, the judge or the hermeneut will choose a solipsism way, using what they personally believe to be the right one. For obvious reasons, that conduct is not safe. Thus, a theory of decision is necessary to seek justice, and the hermeneutic philosophy and the linguistic turn will be necessary for one to find the right answer. In order to help this difficult mission, it will be necessary to use philosophical hermeneutics in order to find the right answer, which is the constitutionally most appropriate response. The constitutionally appropriate response will not always be the answer that individuals agree to, but we must put aside our preferences and defend the answer that the Constitution gives us. Therefore, the hermeneutics applied to Law, in search constitutionally appropriate response, should be the safest way to avoid judicial individual decisions. The aim of this paper is to present the science of law starting from the linguistic turn, the philosophical hermeneutics, moving away from legal positivism. The methodology used in this paper is qualitative, academic and theoretical, philosophical hermeneutics with the mission to conduct research proposing a new way of thinking about the science of law. The research sought to demonstrate the difficulty of the Brazilian courts to depart from the secular influence of legal positivism. Moreover, the research sought to demonstrate the need to think science of law within a contemporary perspective, where the linguistic turn, philosophical hermeneutics, will be the surest way to conduct the science of law in the present century.

Keywords: hermeneutic, right answer, solipsism, Brazilian judiciary

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4908 Cultural Aspects of Tax Compliance of Medium Size Enterprises in South Africa

Authors: Oludele A. Akinboade

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The paper discusses cultural aspects of tax compliance of medium size companies (MEs) in South Africa to enhance tax compliance. A survey of 641 companies in eight provinces was made. Racial identities of ME owners are not significant in explaining differences in tax registration compliance. Black ownership of MEs is negatively and highly significantly correlated with pay as you earn compliance. The opposite is found in favour of Asian ME owners. White ownership of MEs is negative and weakly (10%) significantly correlated with company income tax compliance while the opposite is found in favour of Asian ownership. Race is negative and highly significant in explaining White owned MEs value added tax compliance behaviour. The opposite is found in favour of Asian ME owners. Black ownership of MEs is negatively and weakly significantly(10%) associated with timely submission of tax returns.

Keywords: tax compliance, cultural diversity, medium size companies, South Africa

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4907 Development of Analytical Systems for Nurses in Kenya

Authors: Peris Wanjiku

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The objective of this paper is to describe the development and implications of a national nursing workforce analytical system in Kenya. Findings: Creating a national electronic nursing workforce analytical system provides more reliable information on nurses ‘national demographics, migration patterns, and workforce capacity and efficiency. Data analysis is most useful for human resources for health (HRH) planning when workforce capacity data can be linked to worksite staffing requirements. As a result of establishing this database, the Kenya Ministry of Health has improved its capability to assess its nursing workforce and document important workforce trends, such as out-migration. Current data identify the United States as the leading recipient country of Kenyan nurses. The overwhelming majority of Kenyan nurses who decide to out-migrate are amongst Kenya’s most qualified. Conclusions: The Kenya nursing database is a first step toward facilitating evidence-based decision-making in HRH. This database is unique to developing countries in sub-Saharan Africa. Establishing an electronic workforce database requires long-term investment and sustained support by national and global stakeholders.

Keywords: analytical, information, health, migration

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