Search results for: tax administration
1010 Bacteriophage Is a Novel Solution of Therapy Against S. aureus Having Multiple Drug Resistance
Authors: Sanjay Shukla, A. Nayak, R. K. Sharma, A. P. Singh, S. P. Tiwari
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Excessive use of antibiotics is a major problem in the treatment of wounds and other chronic infections, and antibiotic treatment is frequently non-curative, thus alternative treatment is necessary. Phage therapy is considered one of the most promising approaches to treat multi-drug resistant bacterial pathogens. Infections caused by Staphylococcus aureus are very efficiently controlled with phage cocktails, containing a different individual phages lysate infecting a majority of known pathogenic S. aureus strains. The aim of the present study was to evaluate the efficacy of a purified phage cocktail for prophylactic as well as therapeutic application in mouse model and in large animals with chronic septic infection of wounds. A total of 150 sewage samples were collected from various livestock farms. These samples were subjected for the isolation of bacteriophage by the double agar layer method. A total of 27 sewage samples showed plaque formation by producing lytic activity against S. aureus in the double agar overlay method out of 150 sewage samples. In TEM, recovered isolates of bacteriophages showed hexagonal structure with tail fiber. In the bacteriophage (ØVS) had an icosahedral symmetry with the head size 52.20 nm in diameter and long tail of 109 nm. Head and tail were held together by connector and can be classified as a member of the Myoviridae family under the order of Caudovirale. Recovered bacteriophage had shown the antibacterial activity against the S. aureus in vitro. Cocktail (ØVS1, ØVS5, ØVS9, and ØVS 27) of phage lysate were tested to know in vivo antibacterial activity as well as the safety profile. Result of mice experiment indicated that the bacteriophage lysate were very safe, did not show any appearance of abscess formation, which indicates its safety in living system. The mice were also prophylactically protected against S. aureus when administered with cocktail of bacteriophage lysate just before the administration of S. aureuswhich indicates that they are good prophylactic agent. The S. aureusinoculated mice were completely recovered by bacteriophage administration with 100% recovery, which was very good as compere to conventional therapy. In the present study, ten chronic cases of the wound were treated with phage lysate, and follow up of these cases was done regularly up to ten days (at 0, 5, and 10 d). The result indicated that the six cases out of ten showed complete recovery of wounds within 10 d. The efficacy of bacteriophage therapy was found to be 60% which was very good as compared to the conventional antibiotic therapy in chronic septic wounds infections. Thus, the application of lytic phage in single dose proved to be innovative and effective therapy for the treatment of septic chronic wounds.Keywords: phage therapy, S aureus, antimicrobial resistance, lytic phage, and bacteriophage
Procedia PDF Downloads 1121009 Investigating the Behavior of Individual Business Taxpayers: Behavioral Economics Approach
Authors: Yeganeh Mousavi Jahromi, Sahar Dehghan
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In Direct Tax Act, penalties and incentives are two strategies for realization of the expected tax revenues. In this study, the interaction between individual businesses' taxpayers' behaviors and National Tax Administration is investigated by using prospect theory which is based on behavioral economics approach. For this purpose, the structure of the tax compliance of the mentioned taxpayers is evaluated via the changes in penalty and incentive rates. In this way, a special questionnaire regarding the items of individual businesses sector of Direct Tax Act was designed for tax compliance evaluation, and the results were obtained using Bayesian Hierarchical method. The results indicate that the investigated individual business taxpayers, at all income levels, were more sensitive toward incentive rates so that this result can be useful for tax policymakers.Keywords: behavioral economics, prospect theory, tax compliance, penalties, incentives
Procedia PDF Downloads 571008 A Review: Artificial Intelligence (AI) Driven User Access Management and Identity Governance
Authors: Rupan Preet Kaur
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This article reviewed the potential of artificial intelligence in the field of identity and access management (IAM) and identity governance and administration (IGA), the most critical pillars of any organization. The power of leveraging AI in the most complex and huge user base environment was outlined by simplifying and streamlining the user access approvals and re-certifications without any impact on the user productivity and at the same time strengthening the overall compliance of IAM landscape. Certain challenges encountered in the current state were detailed where majority of organizations are still lacking maturity in the data integrity aspect. Finally, this paper concluded that within the realm of possibility, users and application owners can reap the benefits of unified approach provided by AI to improve the user experience, improve overall efficiency, and strengthen the risk posture.Keywords: artificial intelligence, machine learning, user access review, access approval
Procedia PDF Downloads 841007 The Role of International Organizations in Educational Reform in Iraq
Authors: Thanaa M. Sulaiman
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The Iraqi education system has suffered greatly as a result of wars, political instability, and economic problems. After the fall of Saddam’s regime in 2003, the Iraqi education system was proportionally the most impacted sector. The new administration prioritized educational reforms. International organizations, as well as foreign countries, were in the lead to achieve educational reforms. The current study aims to shed light on the reformation process and the roles of different stakeholders, especially international organizations. It also aims to explore the current problems facing the Iraqi education system. Additionally, it aims to explore the different programs and projects that are funded and implemented by international organizations and the impact of these programs and projects.Keywords: Iraq, Iraqi education system, educational reform, international organizations
Procedia PDF Downloads 1201006 Energy Management Techniques in Mobile Robots
Authors: G. Gurguze, I. Turkoglu
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Today, the developing features of technological tools with limited energy resources have made it necessary to use energy efficiently. Energy management techniques have emerged for this purpose. As with every field, energy management is vital for robots that are being used in many areas from industry to daily life and that are thought to take up more spaces in the future. Particularly, effective power management in autonomous and multi robots, which are getting more complicated and increasing day by day, will improve the performance and success. In this study, robot management algorithms, usage of renewable and hybrid energy sources, robot motion patterns, robot designs, sharing strategies of workloads in multiple robots, road and mission planning algorithms are discussed for efficient use of energy resources by mobile robots. These techniques have been evaluated in terms of efficient use of existing energy resources and energy management in robots.Keywords: energy management, mobile robot, robot administration, robot management, robot planning
Procedia PDF Downloads 2571005 Study of the Possibility of Adsorption of Heavy Metal Ions on the Surface of Engineered Nanoparticles
Authors: Antonina A. Shumakova, Sergey A. Khotimchenko
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The relevance of research is associated, on the one hand, with an ever-increasing volume of production and the expansion of the scope of application of engineered nanomaterials (ENMs), and on the other hand, with the lack of sufficient scientific information on the nature of the interactions of nanoparticles (NPs) with components of biogenic and abiogenic origin. In particular, studying the effect of ENMs (TiO2 NPs, SiO2 NPs, Al2O3 NPs, fullerenol) on the toxicometric characteristics of common contaminants such as lead and cadmium is an important hygienic task, given the high probability of their joint presence in food products. Data were obtained characterizing a multidirectional change in the toxicity of model toxicants when they are co-administered with various types of ENMs. One explanation for this fact is the difference in the adsorption capacity of ENMs, which was further studied in in vitro studies. For this, a method was proposed based on in vitro modeling of conditions simulating the environment of the small intestine. It should be noted that the obtained data are in good agreement with the results of in vivo experiments: - with the combined administration of lead and TiO2 NPs, there were no significant changes in the accumulation of lead in rat liver; in other organs (kidneys, spleen, testes and brain), the lead content was lower than in animals of the control group; - studying the combined effect of lead and Al2O3 NPs, a multiple and significant increase in the accumulation of lead in rat liver was observed with an increase in the dose of Al2O3 NPs. For other organs, the introduction of various doses of Al2O3 NPs did not significantly affect the bioaccumulation of lead; - with the combined administration of lead and SiO2 NPs in different doses, there was no increase in lead accumulation in all studied organs. Based on the data obtained, it can be assumed that at least three scenarios of the combined effects of ENMs and chemical contaminants on the body: - ENMs quite firmly bind contaminants in the gastrointestinal tract and such a complex becomes inaccessible (or inaccessible) for absorption; in this case, it can be expected that the toxicity of both ENMs and contaminants will decrease; - the complex formed in the gastrointestinal tract has partial solubility and can penetrate biological membranes and / or physiological barriers of the body; in this case, ENMs can play the role of a kind of conductor for contaminants and, thus, their penetration into the internal environment of the body increases, thereby increasing the toxicity of contaminants; - ENMs and contaminants do not interact with each other in any way, therefore the toxicity of each of them is determined only by its quantity and does not depend on the quantity of another component. Authors hypothesized that the degree of adsorption of various elements on the surface of ENMs may be a unique characteristic of their action, allowing a more accurate understanding of the processes occurring in a living organism.Keywords: absorption, cadmium, engineered nanomaterials, lead
Procedia PDF Downloads 811004 Amifostine Analogue, Drde-30, Attenuates Radiation-Induced Lung Injury in Mice
Authors: Aastha Arora, Vikas Bhuria, Saurabh Singh, Uma Pathak, Shweta Mathur, Puja P. Hazari, Rajat Sandhir, Ravi Soni, Anant N. Bhatt, Bilikere S. Dwarakanath
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Radiotherapy is an effective curative and palliative option for patients with thoracic malignancies. However, lung injury, comprising of pneumonitis and fibrosis, remains a significant clin¬ical complication of thoracic radiation, thus making it a dose-limiting factor. Also, injury to the lung is often reported as part of multi-organ failure in victims of accidental radiation exposures. Radiation induced inflammatory response in the lung, characterized by leukocyte infiltration and vascular changes, is an important contributing factor for the injury. Therefore, countermeasure agents to attenuate radiation induced inflammatory response are considered as an important approach to prevent chronic lung damage. Although Amifostine, the widely used, FDA approved radio-protector, has been found to reduce the radiation induced pneumonitis during radiation therapy of non-small cell lung carcinoma, its application during mass and field exposure is limited due to associated toxicity and ineffectiveness with the oral administration. The amifostine analogue (DRDE-30) overcomes this limitation as it is orally effective in reducing the mortality of whole body irradiated mice. The current study was undertaken to investigate the potential of DRDE-30 to ameliorate radiation induced lung damage. DRDE-30 was administered intra-peritoneally, 30 minutes prior to 13.5 Gy thoracic (60Co-gamma) radiation in C57BL/6 mice. Broncheo- alveolar lavage fluid (BALF) and lung tissues were harvested at 12 and 24 weeks post irradiation for studying inflammatory and fibrotic markers. Lactate dehydrogenase (LDH) leakage, leukocyte count and protein content in BALF were used as parameters to evaluate lung vascular permeability. Inflammatory cell signaling (p38 phosphorylation) and anti-oxidant status (MnSOD and Catalase level) was assessed by Western blot, while X-ray CT scan, H & E staining and trichrome staining were done to study the lung architecture and collagen deposition. Irradiation of the lung increased the total protein content, LDH leakage and total leukocyte count in the BALF, reflecting endothelial barrier dysfunction. These disruptive effects were significantly abolished by DRDE-30, which appear to be linked to the DRDE-30 mediated abrogation of activation of the redox-sensitive pro- inflammatory signaling cascade, the MAPK pathway. Concurrent administration of DRDE-30 with radiation inhibited radiation-induced oxidative stress by strengthening the anti-oxidant defense system and abrogated p38 mitogen-activated protein kinase activation, which was associated with reduced vascular leak and macrophage recruitment to the lungs. Histopathological examination (by H & E staining) of the lung showed radiation-induced inflammation of the lungs, characterized by cellular infiltration, interstitial oedema, alveolar wall thickening, perivascular fibrosis and obstruction of alveolar spaces, which were all reduced by pre-administration of DRDE-30. Structural analysis with X-ray CT indicated lung architecture (linked to the degree of opacity) comparable to un-irradiated mice that correlated well with the lung morphology and reduced collagen deposition. Reduction in the radiation-induced inflammation and fibrosis brought about by DRDE-30 resulted in a profound increase in animal survival (72 % in the combination vs 24% with radiation) observed at the end of 24 weeks following irradiation. These findings establish the potential of the Amifostine analogue, DRDE-30, in reducing radiation induced pulmonary injury by attenuating the inflammatory and fibrotic responses.Keywords: amifostine, fibrosis, inflammation, lung injury radiation
Procedia PDF Downloads 5031003 Polymer Nanocarrier for Rheumatoid Arthritis Therapy
Authors: Vijayakameswara Rao Neralla, Jueun Jeon, Jae Hyung Park
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To develop a potential nanocarrier for diagnosis and treatment of rheumatoid arthritis (RA), we prepared a hyaluronic acid (HA)-5β-cholanic acid (CA) conjugate with an acid-labile ketal linker. This conjugate could self-assemble in aqueous conditions to produce pH-responsive HA-CA nanoparticles as potential carriers of the anti-inflammatory drug methotrexate (MTX). MTX was rapidly released from nanoparticles under inflamed synovial tissue in RA. In vitro cytotoxicity data showed that pH-responsive HA-CA nanoparticles were non-toxic to RAW 264.7 cells. In vivo biodistribution results confirmed that, after their systemic administration, pH-responsive HA-CA nanoparticles selectively accumulated in the inflamed joints of collagen-induced arthritis mice. These results indicate that pH-responsive HA-CA nanoparticles represent a promising candidate as a drug carrier for RA therapy.Keywords: rheumatoid arthritis, hyaluronic acid, nanocarrier, self-assembly, MTX
Procedia PDF Downloads 2851002 Government Payments to Minority American Producers
Authors: Anil K. Giri, Dipak Subedi, Kathleen Kassel, Ashok Mishra
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The United States Department of Agriculture’s programs has been accused of being discriminatory in the past based on the race of the farmer, especially African-American producers. This study examines if there was racial discrimination in payments from the most recent new USDA programs, including those made in response to the pandemic. This study uses the Analysis of Variance (ANOVA) to examine the payments after normalizing them relative to cash receipts to test if discrimination in the number of payments received exists. Three programs investigated in this study are: i) the Coronavirus Food Assistance Program (CFAP), ii) the Market Facilitation Program (MFP), and (iii) the Paycheck Protection Program (PPP). The PPP program was administered by the Small Business Administration, whereas the other two were designed and implemented by the USDA. The PPP made forgivable loans to small businesses and, initially, was heavily criticized for not reaching minority businesses (in general). The Small Business Administration then initiated a second draw of PPP loans, prioritizing minority-owned businesses. This study compares attributes of PPP loans made to African-American farming businesses and other farming businesses in the two draws of the PPP. We find that the number of African-American farming businesses participating in the second draw of PPP loans decreased significantly from the first draw. However, the average amount of PPP loans to African-American farming businesses increased in the second draw. In the first draw, the average cost of jobs reported per loan was higher for African-American farming businesses than for other producers. In the second draw, the average cost of jobs reported per loan was significantly higher for other farming businesses than for African-American businesses. The share of PPP loans forgiven for African-American farming businesses is significantly below the national rate of 89 percent. The rate of forgiveness for PPP loans made to African-American producers is unlikely to increase significantly without policy changes. This can increase financial burdens in the future to farm operations operated by African- Americans. Finally, we conclude that the initial goal of increasing minority participation in PPP loans in the second draw, at least among African-Americans in the agricultural sector, did not meet. CFAP made almost $600 million in direct payments to minority producers, including Black producers. Black or African American producers received more than $52 million in CFAP payments. CFAP payments were proportional to the value of agricultural commodities sold for most minority producers. The 2017 Census of Agriculture showed that the majority of minority producers, including African American producers but excluding Asian producers, raised livestock. CFAP made the highest payments to livestock minority producers.Keywords: United States department of agriculture (USDA), coronavirus food assistance program (CFAP), paycheck protection program (PPP), African-American producers, minority American producers
Procedia PDF Downloads 861001 The Importance of Electronic Medical Record Systems in Health Care Economics
Authors: Mutaz Shurahabeel Ahmed Ombada
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This paper investigates potential health and financial settlement of health information technology, this paper evaluates health care with the use of IT and other associated industries. It assesses prospective savings and costs of extensive acceptance of Electronic Medical Record Systems (EMRS), models significant to health as well as safety remuneration, and conclude that efficient EMRS execution and networking could ultimately save more than US $55 billion annually through recuperating health care effectiveness and that Health Information Technology -enabled prevention and administration of chronic disease could eventually double those savings while rising health and other social remuneration. On the contrary, this is improbable to be realized without related to significant modifications to the health care system.Keywords: electronic medical record systems, health care economics, EMRS
Procedia PDF Downloads 5511000 An Intervention Method on Improving Teamwork Competence for Business Studies Undergraduates
Authors: Silvia Franco, Marcos Sarasola
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The Faculty of Business Administration at the Catholic University of Uruguay is performing an important educational innovation, unique in the country. In preparing future professionals in companies, teamwork competence is very important. However, there is no often a systematic and specific training in the acquisition of this competence in undergraduate students. For this reason, we have designed and implemented an educational innovation through an intervention method to improve teamwork competence for undergraduate students of business studies. Students’ teams are integrated according to the complementary roles of Belbin; changes in teamwork competence during training period are measured with CCSAC tool; classroom methodology in the prio-border teamwork by Team-Based Learning. Methodology also integrates coaching and support team performance during the first two semesters.Keywords: business students, teamwork, learning, competences
Procedia PDF Downloads 355999 Differences and Similarities between Concepts of Good, Great, and Leading Teacher
Authors: Vilma Zydziunaite, Vaida Jurgile, Roman Balandiuk
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Good, great, and leading teachers are experienced and respected role models, who are innovative, organized, collaborative, trustworthy, and confident facilitators of learning. They model integrity, have strong interpersonal and communication skills, display the highest level of professionalism, a commitment to students, and expertise, and demonstrate a passion for student learning while taking the initiative as influential change agents. Usually, we call them teacher(s) leaders by integrating three notions such as good, great, and leading in a one-teacher leader. Here are described essences of three concepts: ‘good teacher,’ ‘great teacher,’ and teacher leader’ as they are inseparable in teaching practices, teacher’s professional life, and educational interactions with students, fellow teachers, school administration, students’ families and school communities.Keywords: great teacher, good teacher, leading teacher, school, student
Procedia PDF Downloads 132998 Ballast Water Management Triad: Administration, Ship Owner and the Seafarer
Authors: Rajoo Balaji, Omar Yaakob
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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 429997 A Survey on Taxpayer's Compliance in Prospect Theory Structure Using Hierarchical Bayesian Approach
Authors: Sahar Dehghan, Yeganeh Mousavi Jahromi, Ghahraman Abdoli
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Since tax revenues are one of the most important sources of government revenue, it is essential to consider increasing taxpayers' compliance. One of the factors that can affect the taxpayers' compliance is the structure of the crimes and incentives envisaged in the tax law. In this research, by using the 'prospect theory', the effects of changes in the rate of crimes and the tax incentive in the direct tax law on the taxpayer’s compliance behavior have been investigated. To determine the preferences and preferences of taxpayer’s in the business sector and their degree of sensitivity to fines and incentives, a questionnaire with mixed gamble structure is designed. Estimated results using the Hierarchical Bayesian method indicate that the taxpayer’s that have been tested in this study are more sensitive to the incentives in the direct tax law, and the tax administration can use this to increase the level of collected tax and increase the level of compliance.Keywords: tax compliance, prospect theory, value function, mixed gamble
Procedia PDF Downloads 160996 The Relationship of Employee’s Job Satisfaction and Job Performance in Service Sector in Bangkok
Authors: Vithaya Intaraphimol
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This study investigates the relationship between employee’s job satisfaction and job performance of hotel’s employees in five-star hotels in Bangkok. This study used self-administration data collection from a sample of 400 employees of five-star hotels in Bangkok. The results indicated that there was a relationship between job satisfaction and job performance. In addition, dysfunctional conflict was related negatively to job satisfaction; meanwhile, functional conflict was related positively to job satisfaction. Moreover, there was a positive relationship between integrating, obliging, avoiding and compromising style and job satisfaction; however; dominating style had a negative relationship with job satisfaction and proved that job satisfaction tend to increase the positive emotion on job satisfaction in the service setting, consequently, employee has ability to deal with problems with more effectively and predictor of job satisfaction due to employee who satisfied with the job seems to remain in the organization and appearing to gain rewarding beneficial.Keywords: conflict management, job satisfaction, job performance, service sector
Procedia PDF Downloads 263995 Rheological Evaluation of a Mucoadhesive Precursor of Based-Poloxamer 407 or Polyethylenimine Liquid Crystal System for Buccal Administration
Authors: Jéssica Bernegossi, Lívia Nordi Dovigo, Marlus Chorilli
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Mucoadhesive liquid crystalline systems are emerging how delivery systems for oral cavity. These systems are interesting since they facilitate the targeting of medicines and change the release enabling a reduction in the number of applications made by the patient. The buccal mucosa is permeable besides present a great blood supply and absence of first pass metabolism, it is a good route of administration. It was developed two systems liquid crystals utilizing as surfactant the ethyl alcohol ethoxylated and propoxylated (30%) as oil phase the oleic acid (60%), and the aqueous phase (10%) dispersion of polymer polyethylenimine (0.5%) or dispersion of polymer poloxamer 407 (16%), with the intention of applying the buccal mucosa. Initially, was performed for characterization of systems the conference by polarized light microscopy and rheological analysis. For the preparation of the systems the components described was added above in glass vials and shaken. Then, 30 and 100% artificial saliva were added to each prepared formulation so as to simulate the environment of the oral cavity. For the verification of the system structure, aliquots of the formulations were observed in glass slide and covered with a coverslip, examined in polarized light microscope (PLM) Axioskop - Zeizz® in 40x magnifier. The formulations were also evaluated for their rheological profile Rheometer TA Instruments®, which were obtained rheograms the selected systems employing fluency mode (flow) in temperature of 37ºC (98.6ºF). In PLM, it was observed that in formulations containing polyethylenimine and poloxamer 407 without the addition of artificial saliva was observed dark-field being indicative of microemulsion, this was also observed with the formulation that was increased with 30% of the artificial saliva. In the formulation that was increased with 100% simulated saliva was shown to be a system structure since it presented anisotropy with the presence of striae being indicative of hexagonal liquid crystalline mesophase system. Upon observation of rheograms, both systems without the addition of artificial saliva showed a Newtonian profile, after addition of 30% artificial saliva have been given a non-Newtonian behavior of the pseudoplastic-thixotropic type and after adding 100% of the saliva artificial proved plastic-thixotropic. Furthermore, it is clearly seen that the formulations containing poloxamer 407 have significantly larger (15-800 Pa) shear stress compared to those containing polyethyleneimine (5-50 Pa), indicating a greater plasticity of these. Thus, it is possible to observe that the addition of saliva was of interest to the system structure, starting from a microemulsion for a liquid crystal system, thereby also changing thereby its rheological behavior. The systems have promising characteristics as controlled release systems to the oral cavity, as it features good fluidity during its possible application and greater structuring of the system when it comes into contact with environmental saliva.Keywords: liquid crystal system, poloxamer 407, polyethylenimine, rheology
Procedia PDF Downloads 443994 Evaluating Accessibility to Bangkok Mass Transit System: Case Study of Saphan Taksin Bangkok Mass Transit System Station
Authors: Rungpansa Noichan, Bart Julian Dewancker
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Thailand facing the transportation issue because of the rapid economic development. The big issue is the traffic jam, especially in Bangkok. However, recently years Bangkok has operated urban mass transit system for solved transportation problem. The Bangkok Mass Transit System (BTS) skytrain is being operated by the BTS Company Limited under the Bangkok Metropolitan Administration. The passenger satisfaction is a major cause for concern due to the commercial nature. The focus of this paper is to evaluate the passenger satisfaction at the mass transit node by questionnaires survey. The survey was to find out the passenger attitudes. The result shows several important factors that influence the passenger choice of using the BTS as a public transportation mode and the passenger’s opinion.Keywords: urban transportation, user satisfaction, accessibility, Bangkok mass transit
Procedia PDF Downloads 278993 The Characteristics of a Fair and Efficient Tax Auditing Information System as a Tool against Tax Evasion: A Theoretical Framework
Authors: Dimitris Balios, Stefanos Tantos
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Economic growth and social evolution are connected to trust relationships in a society. The quality of the accounting information, the tax information system and the tax audit mechanism evolve multiple benefits in an economy. Tax evasion, the illegal practice where people and companies do not pay taxes, is a crime because of the negative effect in economy and society. In this paper, we describe a theoretical framework on the characteristics of a fair and efficient tax auditing information system which could be a tool against tax evasion, a tool for an economy to grow, especially in countries that face fluctuations in economic activity. We conclude that a fair and efficient tax auditing information system increases the reliability of tax administration, improves taxpayers’ tax compliance and causes a developmental trajectory for the economy.Keywords: auditing information system, auditing mechanism, tax evasion, taxation
Procedia PDF Downloads 143992 Zoonotic Dirofilaria Repens: Geographic Spread and New Avenues for Control
Authors: Francesco La Torre, Angela Di Cesare, Donato Traversa
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The mosquito-transmitted nematode Dirofilaria repens is the causative agent of subcutaneous filariosis in dogs, other animals and humans. Adults and circulating microfilariae may cause different forms of skin conditions, and various allergic reactions. The infection is distributed in several countries and spreading in several areas of Europe. The control of D. repens is pivotal to reduce the transmission in dogs and to minimize the risk of infection in humans, but only few information is available for the chemoprevention of subcutaneous filariosis of dogs. A recent clinical field study showed the efficacy and safety of a monthly administration of an oral formulation containing milbemycin oxime (Milbemax®, Novartis Animal Health) in the chemoprevention of D. repens infection in dogs. Most recent and focused insights into epidemiology and control of zoonotic canine subcutaneous filariosis are here discussed.Keywords: Dirofilaria repens, epidemiology, zoonosis, control
Procedia PDF Downloads 732991 The Culture of Extrajudicial Executions: An Investigative Study of the Philippines’ Fifth Republic
Authors: Nathalie Quinto, Danielle Solancho
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In 1986, after Marcos’ Martial Law of 1972, the Philippines revised its constitution for the fifth time, under the Aquino Administration. Extrajudicial violence was expected to be lessened, if not completely eradicated after this was passed. However, state-sponsored executions continued to persist even in the present time. There are currently identified policy gaps when it comes to extrajudicial cases, as there is no generally accepted definition of the term in the Philippines. In this paper, a triangulation method of historically published papers, key informant interviews, and focus group discussions of academics, scholars, and people who are involved in various cases found, was utilized for the methodology. This paper explores the establishment of a normalized system of state-sponsored executions in the country and why the state resorts to this kind of action. It found that due to a weak political, and social institution, a culture of extrajudicial executions was established.Keywords: extrajudicial execution, human rights, justice, security
Procedia PDF Downloads 253990 The Influence of an Occupation as a Calling on the Value of Job Security and Its Connection with Wage Levels
Authors: Malul Miki, Rafi Bar-El, Eithan Hourie
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In this article, we test the influence of an occupation as a calling on the value of job security and its connection with wage levels. Our sample consists of 495 workers in Israel from 10 occupations in the public sector, who are assumed to have a relatively high level of job security, and the private sector, who are assumed to have less job security or none at all. These 10 occupations are social workers, lecturers, lawyers, administration workers, accountants, high school teachers, bank workers, high-tech worker, nurses and psychologists. Using regression analysis, we find that those who have occupations that the literature has defined as a calling value job security less than those in ordinary employment. In addition, salary level has no effect on this relationship. Finally, those who work in occupations that are regarded as a calling have less status quo bias than those in ordinary employment.Keywords: calling, loss aversion, job security, status quo bias
Procedia PDF Downloads 95989 Social Reforms and the Welfare State in America after the New Deal (1945-1969)
Authors: Aziza Tahar Djebbar
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Throughout American history, many American presidents have tried to create new reforms to enhance the living conditions of the American citizens and promote their welfare. Among these reforms were those dealing with health care, education, as well as social security, which would facilitate accordingly the evolution of the American welfare state. After the New Deal, from 1945 to 1969, American presidents sought to carry out and enlarge the scope of the welfare state that emerged during the Roosevelt Administration by introducing new social reforms. Yet, there were some American presidents who succeeded, and there were some presidents who failed.The task of this research work is to depict the postwar period from 1945 to 1969. Some light will be shed on the main causes that led to the delay of many programs from 1945 to 1960. Further, the focus will be on the main factors that contributed to the reappearance of many social reforms and the dramatic expansion of the welfare state all along the 1960s.Keywords: new deal, great society, medicaid, medicare, war on poverty, social reforms, welfare reforms
Procedia PDF Downloads 449988 The Study of Suan Sunandha Rajabhat University’s Image among People in Bangkok
Authors: Sawitree Suvanno
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The objective of this study is to investigate the Suan Sunandha Rajabhat University (SSRU) image among people in Bangkok. This study was conducted in the quantitative research and the questionnaires were used to collect data from 360 people of a sample group. Descriptive and inferential statistics were used in data analysis. The result showed that the SSRU’s image among people in Bangkok is in the “rather true” level of questionnaire scale in all aspects measured. The aspect that gains the utmost average is that the university is considered as royal-oriented and conservative; 2) the instructional supplies, buildings and venue promoting Thai art and tradition; 3) the moral and honest university administration; 4) the curriculum and the skillful students as well as graduates. Additional, people in Bangkok with different profession have the different view to the SSRU’s image at the significant level 0.05; there is no significant difference in gender, age and income.Keywords: Bangkok, demographics, image, Suan Sunandha Rajabhpat University
Procedia PDF Downloads 241987 The Impact of Non-Interest Banking on Economic Development in Nigeria
Authors: Oduntan Kemi Olalekan
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Nigeria as the largest economy in Africa is still in its developing stage as its economy cannot be termed developed; it is still in search of economic policy that will positively affect the life of majority of her citizenry. Several policies have been employed to take care of the situation prominent among which is Structural Adjustment Programme (SAP) of Babangida Administration but it could not rescue the economy. Non-interest Banking otherwise known as Islamic Banking has been suggested as a means of developing Nigerian economy as it will enable more Nigerian have access to working capital and contribute positively to the growth of her economy. The paper investigated the level of Nigeria economic development and gave an overview of economic policies since independence, traced the genesis of non-interest banking in Nigeria and made recommendations on the adoption of the policy as an antidote to Nigeria economic development.Keywords: economic development, Nigerian economy, non-interest banking, working capital, Islamic banking.
Procedia PDF Downloads 379986 Apoptotic Induction Ability of Harmalol and Its Binding: Biochemical and Biophysical Perspectives
Authors: Kakali Bhadra
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Harmalol administration caused remarkable reduction in proliferation of HepG2 cells with GI50 of 14.2 mM, without showing much cytotoxicity in embryonic liver cell line, WRL-68. Data from circular dichroism and differential scanning calorimetric analysis of harmalol-CT DNA complex shows conformational changes with prominent CD perturbation and stabilization of CT DNA by 8 oC. Binding constant and stoichiometry was also calculated using the above biophysical techniques. Further, dose dependent apoptotic induction ability of harmalol was studied in HepG2 cells using different biochemical assays. Generation of ROS, DNA damage, changes in cellular external and ultramorphology, alteration of membrane, formation of comet tail, decreased mitochondrial membrane potential and a significant increase in Sub Go/G1 population made the cancer cell, HepG2, prone to apoptosis. Up regulation of p53 and caspase 3 further indicated the apoptotic role of harmalol.Keywords: apoptosis, beta carboline alkaloid, comet assay, cytotoxicity, ROS
Procedia PDF Downloads 204985 The Influence of Physical Activity and Sporting Regular on the School Performances of Pupils Ages 6-10 Years Old
Authors: Kheira A. Bekhechi, Belkacem Khiat
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The goal of our study is to know if there is an influence of the regular sporting physical-activity on the school performances of Algerian children. An experimental group composed of 55 sporting pupils and a reference group of 55 non-sporting pupils between 6 to10 years old (boys and girls) of the primary schools in Oran (Algeria) were followed during 15 months (Five terms). The socio-demographic data was collected from a survey given to pupils of the two groups and the school results from the administration at the end of each term. The sporting pupils have a general school average significantly higher than those of the non- sporting pupils (p < 0.05). The practice of physical activity and regular sporting by the children would deserve to be largely encouraged based on the beneficial effects not only on health but also on the academic performance. The parents, teachers and health professionals should be strongly aware.Keywords: cognitive capacities, physical activity and sport, school children, school performances
Procedia PDF Downloads 176984 Design and Implementation of a Cross-Network Security Management System
Authors: Zhiyong Shan, Preethi Santhanam, Vinod Namboodiri, Rajiv Bagai
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In recent years, the emerging network worms and attacks have distributive characteristics, which can spread globally in a very short time. Security management crossing networks to co-defense network-wide attacks and improve the efficiency of security administration is urgently needed. We propose a hierarchical distributed network security management system (HD-NSMS), which can integrate security management across multiple networks. First, we describe the system in macrostructure and microstructure; then discuss three key problems when building HD-NSMS: device model, alert mechanism, and emergency response mechanism; lastly, we describe the implementation of HD-NSMS. The paper is valuable for implementing NSMS in that it derives from a practical network security management system (NSMS).Keywords: network security management, device organization, emergency response, cross-network
Procedia PDF Downloads 159983 Role of Environmental Focus in Legal Protection and Efficient Management of Wetlands in the Republic of Kazakhstan
Authors: K. R. Balabiyev, A. O. Kaipbayeva
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The article discusses the legal framework of the government’s environmental function and analyzes the role of the national policy in protection of wetlands. The problem is of interest for it deals with the most important branch of economy–utilization of Kazakhstan’s natural resources, protection of health and environmental well being of the population. Development of a long-term environmental program addressing the protection of wetlands represents the final stage of the government’s environmental policy, and is a relatively new function for the public administration system. It appeared due to the environmental measures that require immediate decisions to be taken. It is an integral part of the effort in the field of management of state-owned natural resource, as well as of the measures aimed at efficient management of natural resources to avoid their early depletion or contamination.Keywords: environmental focus, government’s environmental function, protection of wetlands, Kazakhstan
Procedia PDF Downloads 338982 The Effects of Periostin in a Rat Model of Isoproterenol-Mediated Cardiotoxicity
Authors: Mahmut Sozmen, Alparslan Kadir Devrim, Yonca Betil Kabak, Tuba Devrim
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Acute myocardial infarction is the leading cause of deaths in the worldwide. Mature cardiomyocytes do not have the ability to regenerate instead fibrous tissue proliferate and granulation tissue to fill out. Periostin is an extracellular matrix protein from fasciclin family and it plays an important role in the cell adhesion, migration, and growth of the organism. Periostin prevents apoptosis while stimulating cardiomyocytes. The main objective of this project is to investigate the effects of the recombinant murine periostin peptide administration for the cardiomyocyte regeneration in a rat model of acute myocardial infarction. The experiment was performed on 84 male rats (6 months old) in 4 group each contains 21 rats. Saline applied subcutaneously (1 ml/kg) two times with 24 hours intervals to the rats in control group (Group 1). Recombinant periostin peptide (1 μg/kg) dissolved in saline applied intraperitoneally in group 2 on 1, 3, 7, 14 and 21. days on same dates in group 4. Isoproterenol dissolved in saline applied intraperitoneally (85mg/kg/day) two times with 24 hours intervals to the groups 3 and 4. Rats in group 4 further received recombinant periostin peptide (1 μg/kg) dissolved in saline intraperitoneally starting one day after the final isoproterenol administration on days 1, 3, 7, 14 and 21. Following the final application of periostin rats continued to feed routinely with pelleted chow and water ad libitum for further seven days. At the end of 7th day rats sacrificed, blood and heart tissue samples collected for the immunohistochemical and biochemical analysis. Angiogenesis in response to tissue damage, is a highly dynamic process regulated by signals from the surrounding extracellular matrix and blood serum. In this project, VEGF, ANGPT, bFGF, TGFβ are the key factors that contribute to cardiomyocyte regeneration were investigated. Additionally, the relationship between mitosis and apoptosis (Bcl-2, Bax, PCNA, Ki-67, Phopho-Histone H3), cell cycle activators and inhibitors (Cyclin D1, D2, A2, Cdc2), the origin of regenerating cells (cKit and CD45) were examined. Present results revealed that periostin stimulated cardiomyocye cell-cycle re-entry in both normal and MCA damaged cardiomyocytes and increased angiogenesis. Thus, periostin contributes to cardiomyocyte regeneration during the healing period following myocardial infarction which provides a better understanding of its role of this mechanism, improving recovery rates and it is expected to contribute the lack of literature on this subject. Acknowledgement: This project was financially supported by Turkish Scientific Research Council- Agriculture, Forestry and Veterinary Research Support Group (TUBİTAK-TOVAG; Project No: 114O734), Ankara, TURKEY.Keywords: cardiotoxicity, immunohistochemistry, isoproterenol, periostin
Procedia PDF Downloads 227981 ATR-IR Study of the Mechanism of Aluminum Chloride Induced Alzheimer Disease - Curative and Protective Effect of Lepidium sativum Water Extract on Hippocampus Rats Brain Tissue
Authors: Maha J. Balgoon, Gehan A. Raouf, Safaa Y. Qusti, Soad S. Ali
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The main cause of Alzheimer disease (AD) was believed to be mainly due to the accumulation of free radicals owing to oxidative stress (OS) in brain tissue. The mechanism of the neurotoxicity of Aluminum chloride (AlCl3) induced AD in hippocampus Albino wister rat brain tissue, the curative & the protective effects of Lipidium sativum group (LS) water extract were assessed after 8 weeks by attenuated total reflection spectroscopy ATR-IR and histologically by light microscope. ATR-IR results revealed that the membrane phospholipid undergo free radical attacks, mediated by AlCl3, primary affects the polyunsaturated fatty acids indicated by the increased of the olefinic -C=CH sub-band area around 3012 cm-1 from the curve fitting analysis. The narrowing in the half band width(HBW) of the sνCH2 sub-band around 2852 cm-1 due to Al intoxication indicates the presence of trans form fatty acids rather than gauch rotomer. The degradation of hydrocarbon chain to shorter chain length, increasing in membrane fluidity, disorder and decreasing in lipid polarity in AlCl3 group were indicated by the detected changes in certain calculated area ratios compared to the control. Administration of LS was greatly improved these parameters compared to the AlCl3 group. Al influences the Aβ aggregation and plaque formation, which in turn interferes to and disrupts the membrane structure. The results also showed a marked increase in the β-parallel and antiparallel structure, that characterize the Aβ formation in Al-induced AD hippocampal brain tissue, indicated by the detected increase in both amide I sub-bands around 1674, 1692 cm-1. This drastic increase in Aβ formation was greatly reduced in the curative and protective groups compared to the AlCl3 group and approaches nearly the control values. These results were supported too by the light microscope. AlCl3 group showed significant marked degenerative changes in hippocampal neurons. Most cells appeared small, shrieked and deformed. Interestingly, the administration of LS in curative and protective groups markedly decreases the amount of degenerated cells compared to the non-treated group. Also the intensity of congo red stained cells was decreased. Hippocampal neurons looked more/or less similar to those of control. This study showed a promising therapeutic effect of Lipidium sativum group (LS) on AD rat model that seriously overcome the signs of oxidative stress on membrane lipid and restore the protein misfolding.Keywords: aluminum chloride, alzheimer disease, ATR-IR, Lipidium sativum
Procedia PDF Downloads 354