Search results for: business information
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 12866

Search results for: business information

8336 High Prevalence of Canine Mammary Gland Tumor in Nulliparous Compared with Multiparous Female Dogs

Authors: Sudson Sirivaidyapong, Ratthanan Sathienbumrungkit, Nongnapas Ruangpet, Nattanun Uaprayoon, Chawisa Wejjakul

Abstract:

Many factors initiate mammary gland tumor in female dogs such as age, breed, sex, estrous cycle, birth control and pseudopregnancy. Those factors are mostly associated with canine sex hormone. In this study, questionnaires and direct interviews were used to collect information from owners of female dogs that had been diagnosed as mammary tumors at our veterinary teaching hospital, during January 2015 to October 2016 to compare the prevalence of mammary tumor between nulliparous and multiparous female dogs. 200 dogs (from all 212 mammary tumor patients, some were excluded because of inadequate information) were included in the study, 72.5% were nulliparous and 27.5% were multiparous. The results revealed that breed, age, birth control age and birth control methods were not different in both groups; most dogs in both groups were various purebreds, geriatric age, and low incidence of hormonal contraception while 100% of multiparous dogs and 83.7% of nulliparous dogs had been neutered at over two years old. The significant differences between two groups were the frequency of pseudopregnancy and estrus which were much higher in nulliparous female dogs. It can be concluded from our study that nulliparous dogs may be more likely at higher risk of mammary tumor compared to multiparous dogs from various factors especially, the frequency of estrus and the occurrence of pseudopregnancy which related to more times of sex hormonal contact. This study was a preliminary data for further studies to determine the other risk factors of mammary gland tumors in dogs, and to our knowledge, it is the first report on a significantly higher prevalence of mammary tumor in nulliparous female dogs than that in multiparous dogs. This finding corresponds with the study of breast cancer in women but may be from different causes and factors due to the differences in estrous physiology.

Keywords: canine, female dogs, nulliparous, multiparous, mammary tumor, prevalence

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8335 Impacts and Management of Oil Spill Pollution along the Chabahar Bay by ESI Mapping, Iran

Authors: M. Sanjarani, A. Danehkar, A. Mashincheyan, A. H. Javid, S. M. R. Fatemi

Abstract:

The oil spill in marine water has direct impact on coastal resources and community. Environmental Sensitivity Index (ESI) map is the first step to assess the potential impact of an oil spill and minimize the damage of coastal resources. In order to create Environmental Sensitivity Maps for the Chabahar bay (Iran), information has been collected in three different layers (Shoreline Classification, Biological and Human- uses resources) by means of field observations and measurements of beach morphology, personal interviews with professionals of different areas and the collection of bibliographic information. In this paper an attempt made to prepare an ESI map for sensitivity to oil spills of Chabahar bay coast. The Chabahar bay is subjected to high threaten to oil spill because of port, dense mangrove forest,only coral spot in Oman Sea and many industrial activities. Mapping the coastal resources, shoreline and coastal structures was carried out using Satellite images and GIS technology. The coastal features classified into three major categories as: Shoreline Classification, Biological and Human uses resources. The important resources classified into mangrove, Exposed tidal flats, sandy beach, etc. The sensitivity of shore was ranked as low to high (1 = low sensitivity,10 = high sensitivity) based on geomorphology of Chabahar bay coast using NOAA standards (sensitivity to oil, ease of clean up, etc). Eight ESI types were found in the area namely; ESI 1A, 1C, 3A, 6B, 7, 8B,9A and 10D. Therefore, in the study area, 50% were defined as High sensitivity, less than 1% as Medium, and 49% as low sensitivity areas. The ESI maps are useful to the oil spill responders, coastal managers and contingency planners. The overall ESI mapping product can provide a valuable management tool not only for oil spill response but for better integrated coastal zone management.

Keywords: ESI, oil spill, GIS, Chabahar Bay, Iran

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8334 Composing Method of Decision-Making Function for Construction Management Using Active 4D/5D/6D Objects

Authors: Hyeon-Seung Kim, Sang-Mi Park, Sun-Ju Han, Leen-Seok Kang

Abstract:

As BIM (Building Information Modeling) application continually expands, the visual simulation techniques used for facility design and construction process information are becoming increasingly advanced and diverse. For building structures, BIM application is design - oriented to utilize 3D objects for conflict management, whereas for civil engineering structures, the usability of nD object - oriented construction stage simulation is important in construction management. Simulations of 5D and 6D objects, for which cost and resources are linked along with process simulation in 4D objects, are commonly used, but they do not provide a decision - making function for process management problems that occur on site because they mostly focus on the visual representation of current status for process information. In this study, an nD CAD system is constructed that facilitates an optimized schedule simulation that minimizes process conflict, a construction duration reduction simulation according to execution progress status, optimized process plan simulation according to project cost change by year, and optimized resource simulation for field resource mobilization capability. Through this system, the usability of conventional simple simulation objects is expanded to the usability of active simulation objects with which decision - making is possible. Furthermore, to close the gap between field process situations and planned 4D process objects, a technique is developed to facilitate a comparative simulation through the coordinated synchronization of an actual video object acquired by an on - site web camera and VR concept 4D object. This synchronization and simulation technique can also be applied to smartphone video objects captured in the field in order to increase the usability of the 4D object. Because yearly project costs change frequently for civil engineering construction, an annual process plan should be recomposed appropriately according to project cost decreases/increases compared with the plan. In the 5D CAD system provided in this study, an active 5D object utilization concept is introduced to perform a simulation in an optimized process planning state by finding a process optimized for the changed project cost without changing the construction duration through a technique such as genetic algorithm. Furthermore, in resource management, an active 6D object utilization function is introduced that can analyze and simulate an optimized process plan within a possible scope of moving resources by considering those resources that can be moved under a given field condition, instead of using a simple resource change simulation by schedule. The introduction of an active BIM function is expected to increase the field utilization of conventional nD objects.

Keywords: 4D, 5D, 6D, active BIM

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8333 Identifying Large-Scale Photovoltaic and Concentrated Solar Power Hot Spots: Multi-Criteria Decision-Making Framework

Authors: Ayat-Allah Bouramdane

Abstract:

Solar Photovoltaic (PV) and Concentrated Solar Power (CSP) do not burn fossil fuels and, therefore, could meet the world's needs for low-carbon power generation as they do not release greenhouse gases into the atmosphere as they generate electricity. The power output of the solar PV module and CSP collector is proportional to the temperature and the amount of solar radiation received by their surface. Hence, the determination of the most convenient locations of PV and CSP systems is crucial to maximizing their output power. This study aims to provide a hands-on and plausible approach to the multi-criteria evaluation of site suitability of PV and CSP plants using a combination of Geographic Referenced Information (GRI) and Analytic Hierarchy Process (AHP). Applying the GRI-based AHP approach is meant to specify the criteria and sub-criteria, to identify the unsuitable areas, the low-, moderate-, high- and very high suitable areas for each layer of GRI, to perform the pairwise comparison matrix at each level of the hierarchy structure based on experts' knowledge, and calculate the weights using AHP to create the final map of solar PV and CSP plants suitability in Morocco with a particular focus on the Dakhla city. The results recognize that solar irradiation is the main decision factor for the integration of these technologies on energy policy goals of Morocco but explicitly account for other factors that cannot only limit the potential of certain locations but can even exclude the Dakhla city classified as unsuitable area. We discuss the sensitivity of the PV and CSP site suitability to different aspects, such as the methodology, the climate conditions, and the technology used in each source, and provide the final recommendations to the Moroccan energy strategy by analyzing if actual Morocco's PV and CSP installations are located within areas deemed suitable and by discussing several cases to provide mutual benefits across the Food-Energy-Water nexus. The adapted methodology and conducted suitability map could be used by researchers or engineers to provide helpful information for decision-makers in terms of sites selection, design, and planning of future solar plants, especially in areas suffering from energy shortages, such as the Dakhla city, which is now one of Africa's most promising investment hubs and it is especially attractive to investors looking to root their operations in Africa and import to European markets.

Keywords: analytic hierarchy process, concentrated solar power, dakhla, geographic referenced information, Morocco, multi-criteria decision-making, photovoltaic, site suitability

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8332 Pali-Sanskrit Terms and Their Uses in Reflecting Political Society of Thailand

Authors: Kowit Pimpuang

Abstract:

Through analysis of the Pali-Sanskrit (PL-SKT) terms and their uses in reflecting political society of Thailand, the objectives of this study were to explore PL-SKT word formation and its semantic changes employed in the political society of Thailand and to explore the political reflection of Thai society through their uses. Conceptual framework of this study consists of (1) use of PL-SKT word formation namely, primary derivative (Kitaka), secondary derivative (Tathita), compound (Samasa) and prefix (Upasagga), (2) semantic changes namely; widening, narrowing and transferring of meaning, and (3) political reflection of Thai society. Qualitative method was employed in this study and data were collected from Thai Newspapers. It was found that there were uses of the four kinds of word formation in formatting the new political terms concerned namely, primary derivative, secondary derivative, compound and prefix leading by compound through the following three semantic changes; widening, narrowing and transferring, in order to make clear in understanding. Furthermore, PL-SKT terms were employed in reflecting Thai politics caused by democratic conflicts through the bureaucracy, plutocracy, businessocracy and juristocracy respectively. Later, there have been political business groups and their corruption problems in political society of Thailand.

Keywords: Pali, Sanskrit, reflection, politics, Thailand

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8331 Introducing and Effectiveness Evaluation of Innovative Logistics System Simulation Teaching: Theoretical Integration and Verification

Authors: Tsai-Pei Liu, Zhi-Rou Zheng, Tzu-Tzu Wen

Abstract:

Innovative logistics system simulation teaching is to extract the characteristics of the system through simulation methodology. The system has randomness and interaction problems in the execution time. Therefore, the simulation model can usually deal with more complex logistics process problems, giving students different learning modes. Students have more autonomy in learning time and learning progress. System simulation has become a new educational tool, but it still needs to accept many tests to use it in the teaching field. Although many business management departments in Taiwan have started to promote, this kind of simulation system teaching is still not popular, and the prerequisite for popularization is to be supported by students. This research uses an extension of Integration Unified Theory of Acceptance and Use of Technology (UTAUT2) to explore the acceptance of students in universities of science and technology to use system simulation as a learning tool. At the same time, it is hoped that this innovation can explore the effectiveness of the logistics system simulation after the introduction of teaching. The results indicated the significant influence of performance expectancy, social influence and learning value on students’ intention towards confirmed the influence of facilitating conditions and behavioral intention. The extended UTAUT2 framework helps in understanding students’ perceived value in the innovative logistics system teaching context.

Keywords: UTAUT2, logistics system simulation, learning value, Taiwan

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8330 Eco-Environmental Vulnerability Evaluation in Mountain Regions Using Remote Sensing and Geographical Information System: A Case Study of Pasol Gad Watershed of Garhwal Himalaya, India

Authors: Suresh Kumar Bandooni, Mirana Laishram

Abstract:

The Mid Himalaya of Garhwal Himalaya in Uttarakhand (India) has a complex Physiographic features withdiversified climatic conditions and therefore it is suspect to environmental vulnerability. Thenatural disasters and also anthropogenic activities accelerate the rate of environmental vulnerability. To analyse the environmental vulnerability, we have used geoinformatics technologies and numerical models and it is adoptedby using Spatial Principal Component Analysis (SPCA). The model consist of many factors such as slope, landuse/landcover, soil, forest fire risk, landslide susceptibility zone, human population density and vegetation index. From this model, the environmental vulnerability integrated index (EVSI) is calculated for Pasol Gad Watershed of Garhwal Himalaya for the years 1987, 2000, and 2013 and the Vulnerability is classified into five levelsi.e. Very low, low, medium, high and very highby means of cluster principle. The resultsforeco-environmental vulnerability distribution in study area shows that medium, high and very high levels are dominating in the area and it is mainly caused by the anthropogenic activities and natural disasters. Therefore, proper management forconservation of resources is utmost necessity of present century. It is strongly believed that participation at community level along with social worker, institutions and Non-governmental organization (NGOs) have become a must to conserve and protect the environment.

Keywords: eco-environment vulnerability, spatial principal component analysis, remote sensing, geographic information system, institutions, Himalaya

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8329 Interactive Effects of Organizational Learning and Market Orientation on New Product Performance

Authors: Qura-tul-aain Khair

Abstract:

Purpose- The purpose of this paper is to empirically examining the strength of association of responsive market orientation and proactive market orientation with new product performance and exploring the possible moderating role of organizational learning based on contingency theory. Design/methodology/approach- Data for this study was collected from FMCG manufacturing industry and services industry, where customers are in contact frequently and responses are recorded on continuous basis. Sample was collected through convenience sampling. The data collected from different marketing department and sales personnel were analysed using SPSS 16 version. Findings- The paper finds that responsive market orientation is more strongly associated with new product performance. The moderator, organizational learning, plays it significant role on the relationship between responsive market orientation and new product performance. Research limitations/implications- this paper has taken sample from just FMCG industry and service industry, more work can be done regarding how different-markets require different market orientation behaviours. Originality/value- This paper will be useful for foreign business looking for investing and expanding in Pakistan, they can find opportunity to get sustained competitive advantage through exploring the proactive side of market orientation and importance of organizational learning.

Keywords: organizational learning, proactive market orientation, responsive market orientation, new product performance

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8328 Identify the Factors Affecting Employment and Prioritize in the Economic Sector Jobs of Increased Employment MADM approach of using SAW and TOPSIS and POSET: Ministry of Cooperatives, Do Varamin City Social Welfare

Authors: Mina Rahmani Pour

Abstract:

Negative consequences of unemployment are: increasing age at marriage, addiction, depression, drug trafficking, divorce, immigration, elite, frustration, delinquency, theft, murder, etc., has led to addressing the issue of employment by economic planners, public authorities, chief executive economic conditions in different countries and different time is important. All countries are faced with the problem of unemployment. By identifying the influential factors of occupational employment and employing strengths in the basic steps can be taken to reduce unemployment. In this study, the most significant factors affecting employment has identified 12 variables based on interviews conducted Choose Vtasyrafzaysh engaged in three main business is discussed. DRGAM next question the 8 expert ministry to respond to it is distributed and for weight Horns AZFN Shannon entropy and the ranking criteria of the (SAW, TOPSIS) used. According to the results of the above methods are not compatible with each other, to reach a general consensus on the rating criteria of the technique of integrating (POSET) involving average, Borda, copeland is used. Ultimately, there is no difference between the employments in the economic sector jobs of increased employment.

Keywords: employment, effective techniques, SAW, TOPSIS

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8327 Spatial Analysis of Flood Vulnerability in Highly Urbanized Area: A Case Study in Taipei City

Authors: Liang Weichien

Abstract:

Without adequate information and mitigation plan for natural disaster, the risk to urban populated areas will increase in the future as populations grow, especially in Taiwan. Taiwan is recognized as the world's high-risk areas, where an average of 5.7 times of floods occur per year should seek to strengthen coherence and consensus in how cities can plan for flood and climate change. Therefore, this study aims at understanding the vulnerability to flooding in Taipei city, Taiwan, by creating indicators and calculating the vulnerability of each study units. The indicators were grouped into sensitivity and adaptive capacity based on the definition of vulnerability of Intergovernmental Panel on Climate Change. The indicators were weighted by using Principal Component Analysis. However, current researches were based on the assumption that the composition and influence of the indicators were the same in different areas. This disregarded spatial correlation that might result in inaccurate explanation on local vulnerability. The study used Geographically Weighted Principal Component Analysis by adding geographic weighting matrix as weighting to get the different main flood impact characteristic in different areas. Cross Validation Method and Akaike Information Criterion were used to decide bandwidth and Gaussian Pattern as the bandwidth weight scheme. The ultimate outcome can be used for the reduction of damage potential by integrating the outputs into local mitigation plan and urban planning.

Keywords: flood vulnerability, geographically weighted principal components analysis, GWPCA, highly urbanized area, spatial correlation

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8326 Pedagogical Effects of Using Workbooks in English Classes for the TOEIC Test: A Study on ESL Learners in Japanese Colleges

Authors: Mikako Nobuhara

Abstract:

The Test of English for International Communication (TOEIC) test, conducted by the Institute for International Business Communication (IIBC), has a huge impact on education in Japan. Almost all college students have to submit their TOEIC test scores when applying for entry-level jobs at companies. In addition, an increasing number of colleges are encouraging students to have a global vision. For this specific reason, studying for the TOEIC test is essential for English as a second language (ESL) learner to develop English communication skills. This study shows that studying by using some workbooks about the listening section of the TOEIC test clearly helps ESL learners to develop their listening skills. For this purpose, the listening test scores before and after classroom sessions were analyzed for each student. Students obtained higher scores in the listening section of the test and improved their English listening skills at the end of all the classroom sessions. In conclusion, it is important for English teachers to achieve the following objectives: (1) facilitate the learning of effective methods for correctly solving questions based on listening skills and (2) prepare listening tasks for reading aloud so as to keep up with the original speed, which is required for solving questions in the TOEIC test.

Keywords: education, ESL, listening skills, TOEIC test

Procedia PDF Downloads 244
8325 Utilising an Online Data Collection Platform for the Development of a Community Engagement Database: A Case Study on Building Inter-Institutional Partnerships at UWC

Authors: P. Daniels, T. Adonis, P. September-Brown, R. Comalie

Abstract:

The community engagement unit at the University of the Western Cape was tasked with establishing a community engagement database. The database would store information of all community engagement projects related to the university. The wealth of knowledge obtained from the various disciplines would be used to facilitate interdisciplinary collaboration within the university, as well as facilitating community university partnership opportunities. The purpose of this qualitative study was to explore electronic data collection through the development of a database. Two types of electronic data collection platforms were used, namely online questionnaire and email. The semi structured questionnaire was used to collect data related to community engagement projects from different faculties and departments at the university. There are many benefits for using an electronic data collection platform, such as reduction of costs and time, ease in reaching large numbers of potential respondents, and the possibility of providing anonymity to participants. Despite all the advantages of using the electronic platform, there were as many challenges, as depicted in our findings. The findings suggest that certain barriers existed by using an electronic platform for data collection, even though it was in an academic environment, where knowledge and resources were in abundance. One of the challenges experienced in this process was the lack of dissemination of information via email to staff within faculties. The actual online software used for the questionnaire had its own limitations, such as only being able to access the questionnaire from the same electronic device. In a few cases, academics only completed the questionnaire after a telephonic prompt or face to face meeting about "Is higher education in South Africa ready to embrace electronic platform in data collection?"

Keywords: community engagement, database, data collection, electronic platform, electronic tools, knowledge sharing, university

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8324 Data Science in Military Decision-Making: A Semi-Systematic Literature Review

Authors: H. W. Meerveld, R. H. A. Lindelauf

Abstract:

In contemporary warfare, data science is crucial for the military in achieving information superiority. Yet, to the authors’ knowledge, no extensive literature survey on data science in military decision-making has been conducted so far. In this study, 156 peer-reviewed articles were analysed through an integrative, semi-systematic literature review to gain an overview of the topic. The study examined to what extent literature is focussed on the opportunities or risks of data science in military decision-making, differentiated per level of war (i.e. strategic, operational, and tactical level). A relatively large focus on the risks of data science was observed in social science literature, implying that political and military policymakers are disproportionally influenced by a pessimistic view on the application of data science in the military domain. The perceived risks of data science are, however, hardly addressed in formal science literature. This means that the concerns on the military application of data science are not addressed to the audience that can actually develop and enhance data science models and algorithms. Cross-disciplinary research on both the opportunities and risks of military data science can address the observed research gaps. Considering the levels of war, relatively low attention for the operational level compared to the other two levels was observed, suggesting a research gap with reference to military operational data science. Opportunities for military data science mostly arise at the tactical level. On the contrary, studies examining strategic issues mostly emphasise the risks of military data science. Consequently, domain-specific requirements for military strategic data science applications are hardly expressed. Lacking such applications may ultimately lead to a suboptimal strategic decision in today’s warfare.

Keywords: data science, decision-making, information superiority, literature review, military

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8323 The Evolving Customer Experience Management Landscape: A Case Study on the Paper Machine Companies

Authors: Babak Mohajeri, Sen Bao, Timo Nyberg

Abstract:

Customer experience is increasingly the differentiator between successful companies and those who struggle. Currently, customer experiences become more dynamic; and they advance with each interaction between the company and a customer. Every customer conversation and any effort to evolve these conversations would be beneficial and should ultimately result in a positive customer experience. The aim of this paper is to analyze the evolving customer experience management landscape and the relevant challenges and opportunities. A case study on the “paper machine” companies is chosen. Hence, this paper analyzes the challenges and opportunities in customer experience management of paper machine companies for the case of “road to steel”. Road to steel shows the journey of steel from raw material to end product (i.e. paper machine in this paper). ALPHA (Steel company) and BETA (paper machine company), are chosen and their efforts to evolve the customer experiences are investigated. Semi-structured interviews are conducted with experts in those companies to identify the challenges and opportunities of the evolving customer experience management from their point of view. The findings of this paper contribute to the theory and business practices in the realm of the evolving customer experience management landscape.

Keywords: Customer Experience Management, Paper Machine , Value Chain Management, Risk Analysis

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8322 Analysis and Performance of European Geostationary Navigation Overlay Service System in North of Algeria for GPS Single Point Positioning

Authors: Tabti Lahouaria, Kahlouche Salem, Benadda Belkacem, Beldjilali Bilal

Abstract:

The European Geostationary Navigation Overlay Service (EGNOS) provides an augmentation signal to GPS (Global Positioning System) single point positioning. Presently EGNOS provides data correction and integrity information using the GPS L1 (1575.42 MHz) frequency band. The main objective of this system is to provide a better real-time positioning precision than using GPS only. They are expected to be used with single-frequency code observations. EGNOS offers navigation performance for an open service (OS), in terms of precision and availability this performance gradually degrades as moving away from the service area. For accurate system performance, the service will become less and less available as the user moves away from the EGNOS service. The improvement in position solution is investigated using the two collocated dual frequency GPS, where no EGNOS Ranging and Integrity Monitoring Station (RIMS) exists. One of the pseudo-range was kept as GPS stand-alone and the other was corrected by EGNOS to estimate the planimetric and altimetric precision for different dates. It is found that precision in position improved significantly in the second due to EGNOS correction. The performance of EGNOS system in the north of Algeria is also investigated in terms of integrity. The results show that the horizontal protection level (HPL) value is below 18.25 meters (95%) and the vertical protection level (VPL) is below 42.22 meters (95 %). These results represent good integrity information transmitted by EGNOS for APV I service. This service is thus compliant with the aviation requirements for Approaches with Vertical Guidance (APV-I), which is characterised by 40 m HAL (horizontal alarm limit) and 50 m VAL (vertical alarm limit).

Keywords: EGNOS, GPS, positioning, integrity, protection level

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8321 Generalization of Clustering Coefficient on Lattice Networks Applied to Criminal Networks

Authors: Christian H. Sanabria-Montaña, Rodrigo Huerta-Quintanilla

Abstract:

A lattice network is a special type of network in which all nodes have the same number of links, and its boundary conditions are periodic. The most basic lattice network is the ring, a one-dimensional network with periodic border conditions. In contrast, the Cartesian product of d rings forms a d-dimensional lattice network. An analytical expression currently exists for the clustering coefficient in this type of network, but the theoretical value is valid only up to certain connectivity value; in other words, the analytical expression is incomplete. Here we obtain analytically the clustering coefficient expression in d-dimensional lattice networks for any link density. Our analytical results show that the clustering coefficient for a lattice network with density of links that tend to 1, leads to the value of the clustering coefficient of a fully connected network. We developed a model on criminology in which the generalized clustering coefficient expression is applied. The model states that delinquents learn the know-how of crime business by sharing knowledge, directly or indirectly, with their friends of the gang. This generalization shed light on the network properties, which is important to develop new models in different fields where network structure plays an important role in the system dynamic, such as criminology, evolutionary game theory, econophysics, among others.

Keywords: clustering coefficient, criminology, generalized, regular network d-dimensional

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8320 Examining Three Psychosocial Factors of Tax Compliance in Self-Employed Individuals using the Mindspace Framework - Evidence from Australia and Pakistan

Authors: Amna Tariq Shah

Abstract:

Amid the pandemic, the contemporary landscape has experienced accelerated growth in small business activities and an expanding digital marketplace, further exacerbating the issue of non-compliance among self-employed individuals through aggressive tax planning and evasion. This research seeks to address these challenges by developing strategic tax policies that promote voluntary compliance and improve taxpayer facilitation. The study employs the innovative MINDSPACE framework to examine three psychosocial factors—tax communication, tax literacy, and shaming—to optimize policy responses, address administrative shortcomings, and ensure adequate revenue collection for public goods and services. Preliminary findings suggest that incomprehensible communication from tax authorities drives individuals to seek alternative, potentially biased sources of tax information, thereby exacerbating non-compliance. Furthermore, the study reveals low tax literacy among Australian and Pakistani respondents, with many struggling to navigate complex tax processes and comprehend tax laws. Consequently, policy recommendations include simplifying tax return filing and enhancing pre-populated tax returns. In terms of shaming, the research indicates that Australians, being an individualistic society, may not respond well to shaming techniques due to privacy concerns. In contrast, Pakistanis, as a collectivistic society, may be more receptive to naming and shaming approaches. The study employs a mixed-method approach, utilizing interviews and surveys to analyze the issue in both jurisdictions. The use of mixed methods allows for a more comprehensive understanding of tax compliance behavior, combining the depth of qualitative insights with the generalizability of quantitative data, ultimately leading to more robust and well-informed policy recommendations. By examining evidence from opposite jurisdictions, namely a developed country (Australia) and a developing country (Pakistan), the study's applicability is enhanced, providing perspectives from two disparate contexts that offer insights from opposite ends of the economic, cultural, and social spectra. The non-comparative case study methodology offers valuable insights into human behavior, which can be applied to other jurisdictions as well. The application of the MINDSPACE framework in this research is particularly significant, as it introduces a novel approach to tax compliance behavior analysis. By integrating insights from behavioral economics, the framework enables a comprehensive understanding of the psychological and social factors influencing taxpayer decision-making, facilitating the development of targeted and effective policy interventions. This research carries substantial importance as it addresses critical challenges in tax compliance and administration, with far-reaching implications for revenue collection and the provision of public goods and services. By investigating the psychosocial factors that influence taxpayer behavior and utilizing the MINDSPACE framework, the study contributes invaluable insights to the field of tax policy. These insights can inform policymakers and tax administrators in developing more effective tax policies that enhance taxpayer facilitation, address administrative obstacles, promote a more equitable and efficient tax system, and foster voluntary compliance, ultimately strengthening the financial foundation of governments and communities.

Keywords: individual tax compliance behavior, psychosocial factors, tax non-compliance, tax policy

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8319 Healthy, Breast Fed Bangladeshi Children Can Regulate Their Food Consumption in Each Meal and Feeding Duration When Offered with Varied Energy Density and Feeding Frequency of Complementary Foods

Authors: M. Munirul Islam, Makhduma Khatun M., Janet M. Peerson, Tahmeed Ahmed, M. Abid Hossain Mollah, Kathryn G. Dewey, Kenneth H. Brown

Abstract:

Information is required on the effects of dietary energy density (ED) and feeding frequency (FF) of complementary foods (CF) on food consumption during individual meals and time expended in child feeding. We evaluated the effects of varied ED and FF of CFs on food intake and time required for child feeding during individual meals. During 9 separate, randomly ordered dietary periods lasting 3-6 days each, we measured self-determined intakes of porridges by 18 healthy, breastfed children 8-11 mo old who were fed coded porridges with energy densities of 0.5, 1.0 or 1.5 kcal/g, during 3, 4, or 5 meals/d. CF intake was measured by weighing the feeding bowl before and after every meal. Children consumed greater amounts of CFs per meal when they received diets with lower ED (p = 0.044) and fewer meals per day (p < 0.001). Food intake was less during the first meal of the day than the other meals. Greater time was expended per meal when fewer meals were offered. Time expended per meal did not vary by ED, but the children ate the lower ED diets faster (p = 0.019). Food intake velocity was also greater when more meals were offered per day (p = 0.005). These results provide further evidence of young children’s ability to regulate their energy intakes, even during infancy; and they convey information on factors that affect the amount of time that caregivers must devote to child feeding.

Keywords: complementary foods, energy density, feeding frequency, young children

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8318 Factors Affecting of Musculoskeletal Disorders in Nurses from a Taiwan Hospital

Authors: Hsien Hua Kuo, Wen Chun Lin, Chia Chi Hsu, Hsien Wen Kuo

Abstract:

Objective: Despite the high prevalence of musculoskeletal disorders (MSDs) among nurses, which has been consistently observed in the studies of Western countries, very little information regarding intensity of workload and work-related quality of life (WRQOL) related to MSDs among nurses is available in Taiwan. The objective of this study is to investigate the factors affecting musculoskeletal disorders in nurses from a hospital. Methods: 550 nurses from a hospital in Taoyuan were interviewed using a modified standardized Nordic Musculoskeletal (NMQ) questionnaire which contained the demographic information, workplace condition and musculoskeletal disorders. Results: Response rate of nurses were 92.5% from a teaching hospital. Based on medical diagnosis by physician, neck of musculoskeletal disorders had the highest percentage in nine body portions. The higher percentage of musculoskeletal disorders in nurses found from wards of internal and surgery. Severity and symptoms of musculoskeletal disorders diagnosed by self-reported questionnaire significantly correlated with WRQOL, job satisfaction and intensity of workload among nurses based on the logistic regression model. Conclusion: The severity and symptoms of musculoskeletal disorders among nurses showed a dose-dependent with WRQOL and workload. When work characteristics in hospital were modified, the severity of musculoskeletal disorders among nurses will be decreased and alleviated. Comment: Multifaceted ergonomic intervention programme to reduce the prevalence of MSDs among nurses was by encouraging nurses to do more physical activity which will make them more flexible and increase their strength. Therefore, the head nurse should encourage nurses to regularly physical activity and to modify unfitting ergonomic environment in order to reduce the prevalence of MSDs.

Keywords: musculoskeletal disorders, nurse, WRQOL, job satisfaction

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8317 Perceived and Performed E-Health Literacy: Survey and Simulated Performance Test

Authors: Efrat Neter, Esther Brainin, Orna Baron-Epel

Abstract:

Background: Connecting end-users to newly developed ICT technologies and channeling patients to new products requires an assessment of compatibility. End user’s assessment is conveyed in the concept of eHealth literacy. The study examined the association between perceived and performed eHealth literacy (EHL) in a heterogeneous age sample in Israel. Methods: Participants included 100 Israeli adults (mean age 43,SD 13.9) who were first phone interviewed and then tested on a computer simulation of health-related Internet tasks. Performed, perceived and evaluated EHL were assessed. Levels of successful completion of tasks represented EHL performance and evaluated EHL included observed motivation, confidence, and amount of help provided. Results: The skills of accessing, understanding, appraising, applying, and generating new information had a decreasing successful completion rate with increase in complexity of the task. Generating new information, though highly correlated with all other skills, was least correlated with the other skills. Perceived and performed EHL were correlated (r=.40, P=.001), while facets of performance (i.e, digital literacy and EHL) were highly correlated (r=.89, P<.001). Participants low and high in performed EHL were significantly different: low performers were older, had attained less education, used the Internet for less time and perceived themselves as less healthy. They also encountered more difficulties, required more assistance, were less confident in their conduct and exhibited less motivation than high performers. Conclusions: The association in this age-hetrogenous ample was larger than in previous age-homogenous samples. The moderate association between perceived and performed EHL indicates that the two are associated yet distinct, the latter requiring separate assessment. Features of future rapid performed EHL tools are discussed.

Keywords: eHealth, health literacy, performance, simulation

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8316 Addressing Ophthalmic and Vascular Diabetic Complications in South Asians

Authors: Haaris Khan, Farhad Udwadia

Abstract:

South Asians are the fastest-growing immigrant population in Canada and are 3-4 times more likely to develop diabetes. In a primary care setting, language barriers continue to persist as a prominent obstacle when delivering crucial health information. Given the abundance of languages in the South Asian community and the varying levels of English fluency, there is compelling evidence that these language barriers can adversely impact health outcomes. The microvascular and macrovascular complications of poor diabetic management are well established and universally recognized. However, these are often difficult concepts to grasp for even individuals fluent in English. In order to lessen the burden of language barriers, we developed a comprehensive guide in various languages that discuss the complications and screening guidelines for diabetic and prediabetic patients. The guide is presented in the form of a pamphlet, with an electronic version being constructed as well, that provides basic information on diabetic retinopathy, neuropathy and nephropathy as well as the screening recommendations. We also conducted a review of the literature around the topic and incorporated our findings into our project. Our goal is for primary care physicians to have this resource and to be able to provide the link or pamphlet to patients in need. Our presentation also provides a comprehensive overview of some of the other barriers that individuals in the South Asian community face when seeking care. Given the staggering number of individuals in the South Asian community with diabetes and the morbidity and mortality associated with diabetes and its complications, effective community-specific strategies are needed to mitigate the potential consequences of poor diabetes management.

Keywords: diabetes, patient education, ophthalmology, vascular surgery

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8315 The Markers -mm and dämmo in Amharic: Developmental Approach

Authors: Hayat Omar

Abstract:

Languages provide speakers with a wide range of linguistic units to organize and deliver information. There are several ways to verbally express the mental representations of events. According to the linguistic tools they have acquired, speakers select the one that brings out the most communicative effect to convey their message. Our study focuses on two markers, -mm and dämmo, in Amharic (Ethiopian Semitic language). Our aim is to examine, from a developmental perspective, how they are used by speakers. We seek to distinguish the communicative and pragmatic functions indicated by means of these markers. To do so, we created a corpus of sixty narrative productions of children from 5-6, 7-8 to 10-12 years old and adult Amharic speakers. The experimental material we used to collect our data is a series of pictures without text 'Frog, Where are you?'. Although -mm and dämmo are each used in specific contexts, they are sometimes analyzed as being interchangeable. The suffix -mm is complex and multifunctional. It marks the end of the negative verbal structure, it is found in the relative structure of the imperfect, it creates new words such as adverbials or pronouns, it also serves to coordinate words, sentences and to mark the link between macro-propositions within a larger textual unit. -mm was analyzed as marker of insistence, topic shift marker, element of concatenation, contrastive focus marker, 'bisyndetic' coordinator. On the other hand, dämmo has limited function and did not attract the attention of many authors. The only approach we could find analyzes it in terms of 'monosyndetic' coordinator. The paralleling of these two elements made it possible to understand their distinctive functions and refine their description. When it comes to marking a referent, the choice of -mm or dämmo is not neutral, depending on whether the tagged argument is newly introduced, maintained, promoted or reintroduced. The presence of these morphemes explains the inter-phrastic link. The information is seized by anaphora or presupposition: -mm goes upstream while dämmo arrows downstream, the latter requires new information. The speaker uses -mm or dämmo according to what he assumes to be known to his interlocutors. The results show that -mm and dämmo, although all the speakers use them both, do not always have the same scope according to the speaker and vary according to the age. dämmo is mainly used to mark a contrastive topic to signal the concomitance of events. It is more commonly used in young children’s narratives (F(3,56) = 3,82, p < .01). Some values of -mm (additive) are acquired very early while others are rather late and increase with age (F(3,56) = 3,2, p < .03). The difficulty is due not only because of its synthetic structure but primarily because it is multi-purpose and requires a memory work. It highlights the constituent on which it operates to clarify how the message should be interpreted.

Keywords: acquisition, cohesion, connection, contrastive topic, contrastive focus, discourse marker, pragmatics

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8314 Internal Generation of Revenues in Higher Education: Comparative Case Study of Polytechnic Institutions in Nigeria

Authors: Oluwole A. Solanke

Abstract:

This article explores internal generation of revenues in higher education institutions. The research focuses on how polytechnic institutions in Nigeria generate other sources of revenues to augment government subventions and tuition fees. The study provides a qualitative case study and triangulation data on three polytechnics representing tertiary institution structure of federal, state and private ownership in Nigeria. The article argues that dependence on government subventions by the public polytechnics and tuition fees by private polytechnic would not provide funding adequacy for the activities of the institutions under study. Findings revealed that there are basically seven themes; guest houses; poly consult; part-time courses; tuition fees; capitation fees; ownership contribution; and printing and business centre by which the polytechnics generate additional sources of revenues in the management of the institutions. The research concludes that for the polytechnics to gain financial adequacy, entrepreneurial activities must be embarked upon vigorously by stakeholders of the polytechnics as this is the only way by which financial self-reliance can be achieved.

Keywords: entrepreneurial, government subventions, internal generation, polytechnics, revenues

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8313 Impure CO₂ Solubility Trapping in Deep Saline Aquifers: Role of Operating Conditions

Authors: Seyed Mostafa Jafari Raad, Hassan Hassanzadeh

Abstract:

Injection of impurities along with CO₂ into saline aquifers provides an exceptional prospect for low-cost carbon capture and storage technologies and can potentially accelerate large-scale implementation of geological storage of CO₂. We have conducted linear stability analyses and numerical simulations to investigate the effects of permitted impurities in CO₂ streams on the onset of natural convection and dynamics of subsequent convective mixing. We have shown that the rate of dissolution of an impure CO₂ stream with H₂S highly depends on the operating conditions such as temperature, pressure, and composition of impurity. Contrary to findings of previous studies, our results show that an impurity such as H₂S can potentially reduce the onset time of natural convection and can accelerate the subsequent convective mixing. However, at the later times, the rate of convective dissolution is adversely affected by the impurities. Therefore, the injection of an impure CO₂ stream can be engineered to improve the rate of dissolution of CO₂, which leads to higher storage security and efficiency. Accordingly, we have identified the most favorable CO₂ stream compositions based on the geophysical properties of target aquifers. Information related to the onset of natural convection such as the scaling relations and the most favorable operating conditions for CO₂ storage developed in this study are important in proper design, site screening, characterization and safety of geological storage. This information can be used to either identify future geological candidates for acid gas disposal or reviewing the current operating conditions of licensed injection sites.

Keywords: CO₂ storage, solubility trapping, convective dissolution, storage efficiency

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8312 Migrants as Change Agents: A Study of Social Remittances between Finland and Russia

Authors: Ilona Bontenbal

Abstract:

In this research, the potential for societal change is researched through the idea of migrants as change agents. The viewpoint is on the potential that migrants have for affecting societal change in their country of origin through transmitting transnational peer-to-peer information. The focus is on the information that Russian migrants living in Finland transmit about their experiences and attitudes regarding the Nordic welfare state, its democratic foundation and the social rights embedded in it, to their family and friends in their country of origin. The welfare provision and level of democracy are very different in the two neighbouring countries of Finland and Russia. Finland is a Nordic welfare state with strong democratic institutions and a comprehensive actualizing of civil and social rights. In Russia, the state of democracy has on the other hand been declining, and the social and civil rights of its citizens are constantly undermined. Due to improvements in communications and travel technology, migrants can easily and relatively cheaply stay in contact with their family and friends in their country of origin. This is why it is possible for migrants to act as change agents. By telling about their experiences and attitudes about living in a democratic welfare state, migrants can affect what people in the country or origin know and think about welfare, democracy, and social rights. This phenomenon is approached through the concept of social remittances. Social remittances broadly stand for the ideas, know-how, world views, attitudes, norms of behavior, and social capital that flows through transnational networks from receiving- to sending- country communities and the other way around. The viewpoint is that historically and culturally formed democratic welfare models cannot be copied entirely nor that each country should achieve identical development paths, but rather that migrants themselves choose which aspects they see as important to remit to their acquaintances in their country of origin. This way the potential for social change and the agency of the migrants is accentuated. The empirical research material of this study is based on 30 qualitative interviews with Russian migrants living in Finland. Russians are the largest migrant group in Finland and Finland is a popular migration destination especially for individuals living in North-West Russia including the St. Petersburg region. The interviews are carried out in 2018-2019. The preliminary results indicate that Russian migrants discuss social rights and welfare a lot with their family members and acquaintances living in Russia. In general, the migrants feel that they have had an effect on the way that their friends and family think about Finland, the West, social rights and welfare provision. Democracy, on the other hand, is seen as a more difficult and less discussed topic. The transformative potential that the transmitted information and attitudes could have outside of the immediate circle of acquaintances on larger societal change is seen as ambiguous although not negligible.

Keywords: migrants as change agents, Russian migrants, social remittances, welfare and democracy

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8311 Industrial Management of Highland Community: The Hmong Ethnic Group Hill Tribe, Phetchabun Province

Authors: Kusuma Palaprom

Abstract:

The aims of this research are: 1) to study Hmong ethnic group hill tribe’s way of life and community industrial management and 2) to bring the industrial management into the community. This is a Participatory Action Research (PAR) using qualitative and quantitative data. The findings are: 1) Way of living and learning from nature of Hmong ethnic group hill tribe bases on their cultural relic belief. Hmong‘s way of life or occupation is traditional agriculture which cannot be business because they cannot adopt the industrial management to the community economic innovation base on local wisdom. 2) Quality of life development using local wisdom cost is not worth. Hmong ethnic group hill tribe are lack of modern knowledge-managerial aspect and the application of local wisdom cost and 3) the government supports for Hmong’s developing of life quality are limited. Solving problem guidelines are: 1) to create awareness of ethnic group wisdom-industrial conservation. 2) Government policy need to give an opportunity and motivate ethnic group community to do the cultural-industrial conservation with industrial management process and local wisdom cost. In order to, improve the sustainability of quality of life.

Keywords: industrial management, highland community, community empowerment ethnic group

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8310 Assessment of the Level of Awareness and Adoption of International Public Sector Accounting Standards (IPSAS) in the Curriculum of Accounting Education in Selected Tertiary Institutions in Ondo and Ekiti States Nigeria

Authors: Olurankinse Felix, Fatukasi Bayo

Abstract:

Over the years, the medium through which government financial statements are prepared has been on cash basis of accounting. This basis was characterised with some shortcomings ranging from non- disclosure of quality and detail information relating to government financial transactions, ill informed assessment of government resource allocation, weak internal control system that inhibits accountability and transparency and non- standardisation of reporting ethics for the purpose of comparability. The emergence of international public sector accounting standards (IPSAS) is therefore seen as leverage as it aims at improving the quality of general purpose financial reporting by public sector entities thereby increasing transparency and accountability. IPSAS is a new concept that all institutions must fully adopts. The crux of this paper is to find out to what extent is the awareness and adoption of IPSAS to both students and lecturers interms of teaching, learning and inclusion in the curriculum of accounting education. The methodology involved the use of well designed questionnaires to obtain information from some selected institutions and the analysis was done with the use of maximum likelihood ordered probit regression. The result of the analysis shows that despite a high level of sensitisation/awareness of IPSAS, the degree of adoption is still low due to low level of desirability by students and lecturers. The paper recommend the need for the government to enact an enabling law to back up the adoption and more importantly to institute appropriate sanctions to ensure full compliance.

Keywords: assessment, awareness, adoption, IPSAS, cash basis

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8309 Markov Random Field-Based Segmentation Algorithm for Detection of Land Cover Changes Using Uninhabited Aerial Vehicle Synthetic Aperture Radar Polarimetric Images

Authors: Mehrnoosh Omati, Mahmod Reza Sahebi

Abstract:

The information on land use/land cover changing plays an essential role for environmental assessment, planning and management in regional development. Remotely sensed imagery is widely used for providing information in many change detection applications. Polarimetric Synthetic aperture radar (PolSAR) image, with the discrimination capability between different scattering mechanisms, is a powerful tool for environmental monitoring applications. This paper proposes a new boundary-based segmentation algorithm as a fundamental step for land cover change detection. In this method, first, two PolSAR images are segmented using integration of marker-controlled watershed algorithm and coupled Markov random field (MRF). Then, object-based classification is performed to determine changed/no changed image objects. Compared with pixel-based support vector machine (SVM) classifier, this novel segmentation algorithm significantly reduces the speckle effect in PolSAR images and improves the accuracy of binary classification in object-based level. The experimental results on Uninhabited Aerial Vehicle Synthetic Aperture Radar (UAVSAR) polarimetric images show a 3% and 6% improvement in overall accuracy and kappa coefficient, respectively. Also, the proposed method can correctly distinguish homogeneous image parcels.

Keywords: coupled Markov random field (MRF), environment, object-based analysis, polarimetric SAR (PolSAR) images

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8308 The Minimum Patch Size Scale for Seagrass Canopy Restoration

Authors: Aina Barcelona, Carolyn Oldham, Jordi Colomer, Teresa Serra

Abstract:

The loss of seagrass meadows worldwide is being tackled by formulating coastal restoration strategies. Seagrass loss results in a network of vegetated patches which are barely interconnected, and consequently, the ecological services they provide may be highly compromised. Hence, there is a need to optimize coastal management efforts in order to implement successful restoration strategies, not only through modifying the architecture of the canopies but also by gathering together information on the hydrodynamic conditions of the seabeds. To obtain information on the hydrodynamics within the patches of vegetation, this study deals with the scale analysis of the minimum lengths of patch management strategies that can be effectively used on. To this aim, a set of laboratory experiments were conducted in a laboratory flume where the plant densities, patch lengths, and hydrodynamic conditions were varied to discern the vegetated patch lengths that can provide optimal ecosystem services for canopy development. Two possible patch behaviours based on the turbulent kinetic energy (TKE) production were determined: one where plants do not interact with the flow and the other where plants interact with waves and produce TKE. Furthermore, this study determines the minimum patch lengths that can provide successful management restoration. A canopy will produce TKE, depending on its density, the length of the vegetated patch, and the wave velocities. Therefore, a vegetated patch will produce plant-wave interaction under high wave velocities when it presents large lengths and high canopy densities.

Keywords: seagrass, minimum patch size, turbulent kinetic energy, oscillatory flow

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8307 A Fact-Finding Analysis on the Expulsions Made under Title 42 in Us

Authors: Avi Shrivastava

Abstract:

Title 42, an emergency health decree, has forced the federal authorities to turn away asylum seekers and all other border crossers since last year. When Title 42 was first deployed in immigration detention centers, where many migrants are held when they arrive at the U.S.-Mexico border, the Trump administration embraced it as a strategy. Expulsions Policy and New Border Challenges will be examined in regard to Title 42 concerns. Humanitarian measures for refugees arriving at the US-Mexico border are the focus of this article. To a large extent, this article addresses the implications of the United States' use of Title 42 in expelling refugees and the possible ramifications of doing away with it. A secondary data collecting strategy was used to gather the information for this study, allowing researchers to examine a large number of previously collected data sets. Information about Title 42 may be found in a variety of places, such as scholarly publications, newspapers, books, and the internet. The inquiry employed qualitative and explanatory research approaches. The claim that 1.7 million individuals were forced to leave the country as a result of it was withdrawn. Since CBP and ICE were limited in their ability to process deportees, it employed a very random patchwork technique in selecting the expelled individuals. As a consequence, repeat offenders, particularly those who were single, got a reduced punishment. The government will be compelled to focus on long-overdue but vital border enhancements if expulsions are halted. Title 42 provisions may help expedite the processing of asylum and other types of humanitarian relief. The government is prepared for an increase in arrivals, but ending the program would lead to a return to arrival levels seen during the Title 42 period.

Keywords: migrants, refugees, title 42, medical, trump administration

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