Search results for: global terrorism database
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 6953

Search results for: global terrorism database

1943 International Financial Reporting Standards and the Quality of Banks Financial Statement Information: Evidence from an Emerging Market-Nigeria

Authors: Ugbede Onalo, Mohd Lizam, Ahmad Kaseri, Otache Innocent

Abstract:

Giving the paucity of studies on IFRS adoption and quality of banks accounting quality, particularly in emerging economies, this study is motivated to investigate whether the Nigeria decision to adopt IFRS beginning from 1 January 2012 is associated with high quality accounting measures. Consistent with prior literatures, this study measure quality of financial statement information using earnings measurement, timeliness of loss recognition and value relevance. A total of twenty Nigeria banks covering a period of six years (2008-2013) divided equally into three years each (2008, 2009, 2010) pre adoption period and (2011, 2012, 2013) post adoption period were investigated. Following prior studies eight models were in all employed to investigate earnings management, timeliness of loss recognition and value relevance of Nigeria bank accounting quality for the different reporting regimes. Results suggest that IFRS adoption is associated with minimal earnings management, timely recognition of losses and high value relevance of accounting information. Summarily, IFRS adoption engenders higher quality of banks financial statement information compared to local GAAP. Hence, this study recommends the global adoption of IFRS and that Nigeria banks should embrace good corporate governance practices.

Keywords: IFRS, SAS, quality of accounting information, earnings measurement, discretionary accruals, non-discretionary accruals, total accruals, Jones model, timeliness of loss recognition, value relevance

Procedia PDF Downloads 465
1942 The Effect of Torsional Angle on Reversible Electron Transfer in Donor: Acceptor Frameworks Using Bis(Imino)Pyridines as Proxy

Authors: Ryan Brisbin, Hassan Harb, Justin Debow, Hrant Hratchian, Ryan Baxter

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Donor-Acceptor (DA) frameworks are crucial parts of any technology requiring charge transport. This type of behavior is ubiquitous across technologies from semi conductors to solar panels. Currently, most DA systems involve metallic components, but progressive research is being pursued to design fully organic DA systems to be used as both organic semi-conductors and light emitting diodes. These systems are currently comprised of conductive polymers and salts. However, little is known about the effect of various physical aspects (size, torsional angle, electron density) have on the act of reversible charge transfer. Herein, the effect of torsional angle on reductive stability in bis(imino)pyridines is analyzed using a combination of single crystal analysis and electro-chemical peak current ratios from cyclic voltammetry. The computed free energies of reduction and electron attachment points were also investigated through density functional theory and natural ionization orbital theory to gain greater understanding of the global effect torsional angles have on electron transfer in bis(imino)pyridines. Findings indicated that torsional angles are a multi-variable parameter affected by both local steric constraints and resonant electronic contributions. Local steric impacted torsional angles demonstrated a negligible effect on electrochemical reversibility, while resonant affected torsional angles were observed to significantly alter the electrochemical reversibility.

Keywords: cyclic voltammetry, bis(imino)pyridines, structure-activity relationship, torsional angles

Procedia PDF Downloads 234
1941 Digital Skill Framework Required by Students of Building Technology in Nigerian Higher Institutions

Authors: Shirka Kassam Jwasshaka

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Graduates from higher educational institutions in Nigeria need to leave with the necessary skills to be independent in the emergence work environment. The goal of this study is to develop a framework of digital skills that Nigerian graduates in building construction need to be proficient in various digital skills to comfortably fit into the global advances in a technological labour market. The descriptive survey design was used in this investigation. The study's population consisted of building construction experts selected from different sites within the North Central geographical zones of Nigeria. Using random sampling approaches, 120 seasoned experts were chosen. Three research questions raised by the researchers guided the study. The data was gathered using a 60-item, structured questionnaire. The questions were formulated around three key skill areas such as digital skills related to ICT, digital skills related to general workforce, and basic digital literacy skills that students should have. A building construction specialist validated the questionnaire. Winstep in conjunction with SPSS was used to determine the Cronbach Alpha reliability of the items' internal consistency and person separation,item measure, item fit based on PTMEA CORR, polarity items, misfit items, unidimensionality, and a person-item map. The Cronbach Coefficient reliability of items for the three sub constructs was 0.70. The results showed nearly every sub component within the three areas of digital skills was regarded as significant to be learn by experts. The researchers recommended among other things, that all parties involved in the education sector should work together to develop a curriculum that covers digital skills which can meet employer’s' needs.

Keywords: lifelong learning, digital skill, framework, building technology

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1940 Community-Based Ecotourism Development for Sustainability: Lessons From Desa Cinta Kobuni

Authors: Awangku Hassanal Bahar Pengiran Bagul, Fauziahton Ag. Samad

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The focus of this study is to outline the development of Community-Based Ecotourism (CBET) in order to achieve sustainability. The CBET in Desa Cinta Kobuni is a result of a collaboration between Kampung Kobuni, Kota Kinabalu City Hall or DBKK (Dewan Bandaraya Kota Kinabalu), and Universiti Malaysia Sabah (UMS). It is located in Inanam, a sub-district of Kota Kinabalu city. The current ecotourism activities are still in the growth stage and mainly focused on cultural tourism products and activities that showcase their traditional food, clothing, language, history, values, beliefs, dance, arts, and crafts. The study’s methodological approach is qualitative with narrative inquiry, also known as storytelling. This enables the study to access valuable insight with rich data into the complexity of developing community-based ecotourism. The results show that there are three major impacts on the Desa Cinta Kobuni, which are, 1) the increment of secondary income, 2) the advancement of women’s empowerment, and 3) the enhanced sustainability initiatives of the villagers. The experience in developing their first CBET has resulted in the Kota Kinabalu City Hall producing the Framework for Sustainable Community Based Ecotourism that integrates Sustainable Development Goals and the Global Code of Ethics for Tourism (GCET) for future CBET development in other parts of the city. The paper concludes that there is a significant positive transformation of the village and the villagers while reaffirming that Community-Based ecotourism (CBET) is a sustainable form of tourism that improves the quality of life of hosts at the tourist destination.

Keywords: community, ecotourism, cultural tourism, sustainability, sustainable development

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1939 Planning and Design Criteria to Make Urban Transport More Sustainable: The Case of Baku

Authors: Gülnar Bayramoğlu Barman

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Since the industrial revolution, technological developments and increased population have caused environmental damages. To protect the nature and architectural environment, firstly, green architecture, ecological architecture and then sustainability occurred. This term has been proposed not to be a new term but a response to environmental disturbances caused by human activities and it is re-conceptualization of architecture. Sustainable architecture or sustainability is lot more extensive than ecological and green architecture. It contains the imbalance between environmental problems that is natural environment and consumption that occurred all around the world. An important part of sustainability debate focused on urban planning and design for more sustainable forms and patterns. In particular, it is discussed that planning and design of urban areas have a major effect on transport and therefore can help reduce car usage, emissions, global warming and climate change. There are many planning and design approaches and movement that introduce certain criteria and strategies to prevent car dependency and encourage people to use public transportation and walking. However, when review the literature, it is seen that planning movements, such as New Urbanism and Transit Oriented Development originated and were implemented mostly in West European and North American Cities. The purpose of this study is to find out whether all those criteria, principles and strategies are also relevant planning approaches for more non-western cities like Baku, which has a very different planning background and therefore possibly different urban form and transport issues. In order to answer the above mentioned question, planning and design approaches in the literature and these recent planning movements were studied and a check list was formed which indicate planning and design approaches that can help attain a more sustainable transport outcome. The checklist was then applied to the case of Baku.

Keywords: sustainability, sustainable development, sustainable transportation, transport, urban design

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1938 Confidence Intervals for Process Capability Indices for Autocorrelated Data

Authors: Jane A. Luke

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Persistent pressure passed on to manufacturers from escalating consumer expectations and the ever growing global competitiveness have produced a rapidly increasing interest in the development of various manufacturing strategy models. Academic and industrial circles are taking keen interest in the field of manufacturing strategy. Many manufacturing strategies are currently centered on the traditional concepts of focused manufacturing capabilities such as quality, cost, dependability and innovation. Process capability indices was conducted assuming that the process under study is in statistical control and independent observations are generated over time. However, in practice, it is very common to come across processes which, due to their inherent natures, generate autocorrelated observations. The degree of autocorrelation affects the behavior of patterns on control charts. Even, small levels of autocorrelation between successive observations can have considerable effects on the statistical properties of conventional control charts. When observations are autocorrelated the classical control charts exhibit nonrandom patterns and lack of control. Many authors have considered the effect of autocorrelation on the performance of statistical process control charts. In this paper, the effect of autocorrelation on confidence intervals for different PCIs was included. Stationary Gaussian processes is explained. Effect of autocorrelation on PCIs is described in detail. Confidence intervals for Cp and Cpk are constructed for PCIs when data are both independent and autocorrelated. Confidence intervals for Cp and Cpk are computed. Approximate lower confidence limits for various Cpk are computed assuming AR(1) model for the data. Simulation studies and industrial examples are considered to demonstrate the results.

Keywords: autocorrelation, AR(1) model, Bissell’s approximation, confidence intervals, statistical process control, specification limits, stationary Gaussian processes

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1937 Assessment of the Impacts of Climate Change on Climatic Zones over the Korean Peninsula for Natural Disaster Management Information

Authors: Sejin Jung, Dongho Kang, Byungsik Kim

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Assessing the impact of climate change requires the use of a multi-model ensemble (MME) to quantify uncertainties between scenarios and produce downscaled outlines for simulation of climate under the influence of different factors, including topography. This study decreases climate change scenarios from the 13 global climate models (GCMs) to assess the impacts of future climate change. Unlike South Korea, North Korea lacks in studies using climate change scenarios of the CoupledModelIntercomparisonProject (CMIP5), and only recently did the country start the projection of extreme precipitation episodes. One of the main purposes of this study is to predict changes in the average climatic conditions of North Korea in the future. The result of comparing downscaled climate change scenarios with observation data for a reference period indicates high applicability of the Multi-Model Ensemble (MME). Furthermore, the study classifies climatic zones by applying the Köppen-Geiger climate classification system to the MME, which is validated for future precipitation and temperature. The result suggests that the continental climate (D) that covers the inland area for the reference climate is expected to shift into the temperate climate (C). The coefficient of variation (CVs) in the temperature ensemble is particularly low for the southern coast of the Korean peninsula, and accordingly, a high possibility of the shifting climatic zone of the coast is predicted. This research was supported by a grant (MOIS-DP-2015-05) of Disaster Prediction and Mitigation Technology Development Program funded by Ministry of Interior and Safety (MOIS, Korea).

Keywords: MME, North Korea, Koppen–Geiger, climatic zones, coefficient of variation, CV

Procedia PDF Downloads 110
1936 Relationship between Thumb Length and Pointing Performance on Portable Terminal with Touch-Sensitive Screen

Authors: Takahiro Nishimura, Kouki Doi, Hiroshi Fujimoto

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Touch-sensitive screens that serve as displays and input devices have been adopted in many portable terminals such as smartphones and personal media players, and the market of touch-sensitive screens has expanded greatly. One of the advantages of touch-sensitive screen is the flexibility in the graphical user interface (GUI) design, and it is imperative to design an appropriate GUI to realize an easy-to-use interface. Moreover, it is important to evaluate the relationship between pointing performance and GUI design. There is much knowledge regarding easy-to-use GUI designs for portable terminals with touch-sensitive screens, and most have focused on GUI design approaches for women or children with small hands. In contrast, GUI design approaches for users with large hands have not received sufficient attention. In this study, to obtain knowledge that contributes to the establishment of individualized easy-to-use GUI design guidelines, we conducted experiments to investigate the relationship between thumb length and pointing performance on portable terminals with touch-sensitive screens. In this study, fourteen college students who participated in the experiment were divided into two groups based on the length of their thumbs. Specifically, we categorized the participants into two groups, thumbs longer than 64.2 mm into L (Long) group, and thumbs longer than 57.4 mm but shorter than 64.2 mm into A (Average) group, based on Japanese anthropometric database. They took part in this study under the authorization of Waseda University’s ‘Ethics Review Committee on Research with Human Subjects’. We created an application for the experimental task and implemented it on the projected capacitive touch-sensitive screen portable terminal (iPod touch (4th generation)). The display size was 3.5 inch and 960 × 640 - pixel resolution at 326 ppi (pixels per inch). This terminal was selected as the experimental device, because of its wide use and market share. The operational procedure of the application is as follows. First, the participants placed their thumb on the start position. Then, one cross-shaped target in a 10 × 7 array of 70 positions appeared at random. The participants pointed the target with their thumb as accurately and as fast as possible. Then, they returned their thumb to the start position and waited. The operation ended when this procedure had been repeated until all 70 targets had each been pointed at once by the participants. We adopted the evaluation indices for absolute error, variable error, and pointing time to investigate pointing performance when using the portable terminal. The results showed that pointing performance varied with thumb length. In particular, on the lower right side of the screen, the performance of L group with long thumb was low. Further, we presented an approach for designing easy-to- use button GUI for users with long thumbs. The contributions of this study include revelation of the relationship between pointing performance and user’s thumb length when using a portable terminal in terms of accuracy, precision, and speed of pointing. We hope that these findings contribute to an easy-to-use GUI design for users with large hands.

Keywords: pointing performance, portable terminal, thumb length, touch-sensitive screen

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1935 Nietzsche's 'Will to Power' as a Potentially Irrational-Rational Psychopathology: How and Why Amor Fati May Prove to Be Its 'Horse Whisperer'

Authors: Nikolai David Blaskow

Abstract:

Nietzsche's scholarship in the main has never quite resolved its deeply divided, at times self-contradictory responses to what Friedrich Nietzsche might have actually meant by his notion of the 'will to power'. Yet, in the context of the current global pandemic and climate change crisis, never has there been a more urgent need to investigate and resolve that contradiction. This paper argues for the 'will to power' as being a potentially irrational-rational psychopathology, one that can properly be understood only by means of Nietzsche's agonistic insights into another psychopathology—that of ressentiment. The argument also makes a case for the contention that amor fati (Nietzsche’s positive affirmation of life) may prove to be ressentiment's cure. In addition, as an integral part of the case’s methodology, the lens defined as the Mimetic and Scapegoat theory of Rene Girard (1923-2015) is brought to bear on resolving the contradiction. Ressentiment and Mimetic Theory will prove to be key players in the investigation, in as much as they expose the reasons for a modernity in crisis. The major finding of this study is that when the explanatory power of the two theories is applied, an understanding of the dynamics of the crisis in which we find ourselves emerges. The keys to that insight will include: (1) how these two psychopathologies closely resemble the contemporary neurologically defined 'borderline conditions' and their implications for culture (2) how identity politics stifle exemplary leadership, and so create toxic cultures (3) a critical assessment of Achille Mbembe's (2019) re-working of Frantz Fanon's 'ethics of the passerby' and its resonances with Nietzsche's amor fati.

Keywords: agon, amor fati, borderline conditions, ethics of the passer by, exemplary leadership, identity politics, mimesis, ressentiment, scapegoat mechanism

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1934 The Influence of Microcapsulated Phase Change Materials on Thermal Performance of Geopolymer Concrete

Authors: Vinh Duy Cao, Shima Pilehvar, Anna M. Szczotok, Anna-Lena Kjøniksen

Abstract:

The total energy consumption is dramatically increasing on over the world, especially for building energy consumption where a significant proportion of energy is used for heating and cooling purposes. One of the solutions to reduce the energy consumption for the building is to improve construction techniques and enhance material technology. Recently, microcapsulated phase change materials (MPCM) with high energy storage capacity within the phase transition temperature of the materials is a potential method to conserve and save energy. A new composite materials with high energy storage capacity by mixing MPCM into concrete for passive building technology is the promising candidate to reduce the energy consumption. One of the most untilized building materials for mixing with MPCM is Portland cement concrete. However, the emission of carbon dioxide (CO2) due to producing cement which plays the important role in the global warming is the main drawback of PCC. Accordingly, an environmentally friendly building material, geopolymer, which is synthesized by the reaction between the industrial waste material (aluminosilicate) and a strong alkali activator, is a potential materials to mixing with MPCM. Especially, the effect of MPCM on the thermal and mechanical properties of geopolymer concrete (GPC) is very limited. In this study, high thermal energy storage capacity materials were fabricated by mixing MPCM into geopolymer concrete. This article would investigate the effect of MPCM concentration on thermal and mechanical properties of GPC. The target is to balance the effect of MPCM on improving the thermal performance and maintaining the compressive strength of the geopolymer concrete at an acceptable level for building application.

Keywords: microencapsulated phase change materials, geopolymer concrete, energy storage capacity, thermal performance

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1933 The Environmental Effects of the Flood Disaster in Anambra State

Authors: U. V. Okpala

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Flood is an overflow of water that submerges or ‘drowns’ land. In developing countries it occurs as a result of blocking of natural and man-made drainages and poor maintenance of water dams/reservoirs which seldom give way after persistent heavy down pours. In coastal lowlands and swamp lands, flooding is aided mainly by blocked channels and indiscriminate sand fling of coastal swamp areas and natural drainage channel for urban development/constructions. In this paper, the causes of flood and possible scientific, technological, political, economic and social impacts of flood disaster on the environment a case study of Anambra State have been studied. Often times flooding is caused by climate change, especially in the developed economy where scientific mitigating options are highly employed. Researchers have identified Green Houses Gases (GHG) as the cause of global climate change. The recent flood disaster in Anambra State which caused physical damage to structures, social dislocation, contamination of clean drinking water, spread of water-borne diseases, shortage of crops and food supplies, death of non-tolerant tree species, disruption in transportation system, serious economic loss and psychological trauma is a function of climate change. There is need to encourage generation of renewable energy sources, use of less carbon intensive fuels and other energy efficient sources. Carbon capture/sequestration, proper management of our drainage systems and good maintenance of our dams are good option towards saving the environment.

Keywords: flooding, climate change, carbon capture, energy systems

Procedia PDF Downloads 374
1932 Fabrication and Characterization Analysis of La-Sr-Co-Fe-O Perovskite Hollow Fiber Catalyst for Oxygen Removal in Landfill Gas

Authors: Seong Woon Lee, Soo Min Lim, Sung Sik Jeong, Jung Hoon Park

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The atmospheric concentration of greenhouse gas (GHG, Green House Gas) is increasing continuously as a result of the combustion of fossil fuels and industrial development. In response to this trend, many researches have been conducted on the reduction of GHG. Landfill gas (LFG, Land Fill Gas) is one of largest sources of GHG emissions containing the methane (CH₄) as a major constituent and can be considered renewable energy sources as well. In order to use LFG by connecting to the city pipe network, it required a process for removing impurities. In particular, oxygen must be removed because it can cause corrosion of pipes and engines. In this study, methane oxidation was used to eliminate oxygen from LFG and perovskite-type ceramic catalysts of La-Sr-Co-Fe-O composition was selected as a catalyst. Hollow fiber catalysts (HFC, Hollow Fiber Catalysts) have attracted attention as a new concept alternative because they have high specific surface area and mechanical strength compared to other types of catalysts. HFC was prepared by a phase-inversion/sintering technique using commercial La-Sr-Co-Fe-O powder. In order to measure the catalysts' activity, simulated LFG was used for feed gas and complete oxidation reaction of methane was confirmed. Pore structure of the HFC was confirmed by SEM image and perovskite structure of single phase was analyzed by XRD. In addition, TPR analysis was performed to verify the oxygen adsorption mechanism of the HFC. Acknowledgement—The project is supported by the ‘Global Top Environment R&D Program’ in the ‘R&D Center for reduction of Non-CO₂ Greenhouse gases’ (Development and demonstration of oxygen removal technology of landfill gas) funded by Korea Ministry of Environment (ME).

Keywords: complete oxidation, greenhouse gas, hollow fiber catalyst, land fill gas, oxygen removal, perovskite catalyst

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1931 A Deviation Analysis of Career Anchors and Domain Specialization in Management Education

Authors: Santosh Kumar Sharma, Imran Ahmed Khan

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Context: In the field of management education, it has been observed that students often have discrepancies between their career anchors and their chosen domain of specialization. This misalignment creates challenges for students during their summer internships and job placements in the corporate sector. The outcome is that some students opt to change their career track or even leave the management profession altogether. This situation poses a significant concern in terms of the overall human capital in the industry. However, there is a notable lack of substantial literature addressing this specific context. Therefore, this current study aims to contribute to the global discourse on management education and its impact on human resource management. Research Aim: The objective of this study is to analyze the deviation between career anchors and domain specialization in the context of management education in India. Methodology: This study adopts an exploratory approach. Data is collected from a substantial sample of post-graduate students who are currently pursuing management education from a renowned business school in India. The data collection process is followed by a descriptive analysis. Findings: The findings of this research contribute to the professional development of management students by highlighting the significance of aligning career anchors with their chosen domain of specialization. This alignment is crucial for enhancing human capital, which in turn impacts various factors within the Indian economy. Theoretical Importance: This study addresses the gap in the existing literature by exploring the relationship between career anchors and domain specialization in management education. By shedding light on this issue, it contributes to theoretical knowledge in the field and provides insights into the importance of career alignment within the management profession.

Keywords: management education, specialization, human resource management, India

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1930 The Effects of Peer Education on Condom Use Intentions: A Comprehensive Sex Education Quality Improvement Project

Authors: Janell Jayamohan

Abstract:

A pilot project based on the Theory of Planned Behavior was completed at a single sex female international high school in order to improve the quality of comprehensive sex education in a 12th grade classroom. The student sample is representative of a growing phenomenon of “Third Culture Kids” or global nomads; often in today’s world, culture transcends any one dominant influence and blends values from multiple sources. The Objective was to improve intentions of condom use during the students’ first or next intercourse. A peer-education session which focused on condom attitudes, social norms, and self-efficacy - central tenets of the Theory of Planned Behavior - was added to an existing curriculum in order to achieve this objective. Peer educators were given liberty of creating and executing the lesson to their homeroom, a sample of 23 senior students, with minimal intervention from faculty, the desired outcome being that the students themselves would be the best judge of what is culturally relevant and important to their peers. The school nurse and school counselor acted as faculty facilitators but did not assist in the creation or delivery of the lesson, only checked for medical accuracy. The participating sample of students completed a pre and post-test with validated questions assessing changes in attitudes and overall satisfaction with the peer education lesson. As this intervention was completed during the Covid-19 pandemic, the peer education session was completed in a virtual classroom environment, limiting the modes of information delivery available to the peer educators, but is planned to be replicated in an in-person environment in subsequent cycles.

Keywords: adolescents, condoms, peer education, sex education, theory of planned behavior, third culture kids

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1929 Prevalance and Factors Associated with Domestic Violence among Preganant Women in Southwest Ethiopia

Authors: Bediru Abamecha

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

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

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1928 Self-Supervised Attributed Graph Clustering with Dual Contrastive Loss Constraints

Authors: Lijuan Zhou, Mengqi Wu, Changyong Niu

Abstract:

Attributed graph clustering can utilize the graph topology and node attributes to uncover hidden community structures and patterns in complex networks, aiding in the understanding and analysis of complex systems. Utilizing contrastive learning for attributed graph clustering can effectively exploit meaningful implicit relationships between data. However, existing attributed graph clustering methods based on contrastive learning suffer from the following drawbacks: 1) Complex data augmentation increases computational cost, and inappropriate data augmentation may lead to semantic drift. 2) The selection of positive and negative samples neglects the intrinsic cluster structure learned from graph topology and node attributes. Therefore, this paper proposes a method called self-supervised Attributed Graph Clustering with Dual Contrastive Loss constraints (AGC-DCL). Firstly, Siamese Multilayer Perceptron (MLP) encoders are employed to generate two views separately to avoid complex data augmentation. Secondly, the neighborhood contrastive loss is introduced to constrain node representation using local topological structure while effectively embedding attribute information through attribute reconstruction. Additionally, clustering-oriented contrastive loss is applied to fully utilize clustering information in global semantics for discriminative node representations, regarding the cluster centers from two views as negative samples to fully leverage effective clustering information from different views. Comparative clustering results with existing attributed graph clustering algorithms on six datasets demonstrate the superiority of the proposed method.

Keywords: attributed graph clustering, contrastive learning, clustering-oriented, self-supervised learning

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1927 Understanding Profit Shifting by Multinationals in the Context of Cross-Border M&A: A Methodological Exploration

Authors: Michal Friedrich

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

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

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1926 Gender Inequality in Pakistan: A Study of Economic Inequality Keeping in View the Gender Biased Societal Set up and Patriarchal Mind Set

Authors: Humera Malik

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Gender inequality, as a societal issue, is prevalent in all spheres of life in Pakistan. It is world-wide understood that gender equality is a basic right of every human being as well as the source of development and prosperity for the whole country. In fact, many countries endeavor to ensure equal opportunities for men and women which will, in turn, help to attain sustainable growth in every field. Most of the women in Pakistan live their life under the societal pressure which is exerted by centuries old traditions. This archaic setup restricts women to stay at home because their survival is conditional to their total subjugation to the male member of the family. This patriarchal structure confers men the right to deal women as their property. It is not wrong to say that women endure severe discrimination in their whole life. No doubt, women are confronted with multifaceted discrimination in the field of education, health, politics, social status, etc. The main theme of this research is to ascertain the present condition of gender inequality in the field of economy in Pakistan. Pakistan’s poor ranking in Global Gender Gap Index, 2016 clearly depicts that women are deprived of fundamental rights as well as equal opportunities of development. This very state of affairs depicts the real picture of government’s commitment to women empowerment and gender equality. The nature of this research is descriptive which helps to determine the status of women in Pakistan on the basis of labour force participation, wage gap, estimated incomes, and ratio of high ranking positions secured by women. It is an endeavor to understand the reasons of economic inequality by following qualitative method of research. Moreover, few recommendations will be suggested to get rid of this issue.

Keywords: dismal, discrimination, feudal, patriarchal, wage gap

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1925 3D CFD Model of Hydrodynamics in Lowland Dam Reservoir in Poland

Authors: Aleksandra Zieminska-Stolarska, Ireneusz Zbicinski

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Introduction: The objective of the present work was to develop and validate a 3D CFD numerical model for simulating flow through 17 kilometers long dam reservoir of a complex bathymetry. In contrast to flowing waters, dam reservoirs were not emphasized in the early years of water quality modeling, as this issue has never been the major focus of urban development. Starting in the 1970s, however, it was recognized that natural and man-made lakes are equal, if not more important than estuaries and rivers from a recreational standpoint. The Sulejow Reservoir (Central Poland) was selected as the study area as representative of many lowland dam reservoirs and due availability of a large database of the ecological, hydrological and morphological parameters of the lake. Method: 3D, 2-phase and 1-phase CFD models were analysed to determine hydrodynamics in the Sulejow Reservoir. Development of 3D, 2-phase CFD model of flow requires a construction of mesh with millions of elements and overcome serious convergence problems. As 1-phase CFD model of flow in relation to 2-phase CFD model excludes from the simulations the dynamics of waves only, which should not change significantly water flow pattern for the case of lowland, dam reservoirs. In 1-phase CFD model, the phases (water-air) are separated by a plate which allows calculations of one phase (water) flow only. As the wind affects velocity of flow, to take into account the effect of the wind on hydrodynamics in 1-phase CFD model, the plate must move with speed and direction equal to the speed and direction of the upper water layer. To determine the velocity at which the plate will move on the water surface and interacts with the underlying layers of water and apply this value in 1-phase CFD model, the 2D, 2-phase model was elaborated. Result: Model was verified on the basis of the extensive flow measurements (StreamPro ADCP, USA). Excellent agreement (an average error less than 10%) between computed and measured velocity profiles was found. As a result of work, the following main conclusions can be presented: •The results indicate that the flow field in the Sulejow Reservoir is transient in nature, with swirl flows in the lower part of the lake. Recirculating zones, with the size of even half kilometer, may increase water retention time in this region •The results of simulations confirm the pronounced effect of the wind on the development of the water circulation zones in the reservoir which might affect the accumulation of nutrients in the epilimnion layer and result e.g. in the algae bloom. Conclusion: The resulting model is accurate and the methodology develop in the frame of this work can be applied to all types of storage reservoir configurations, characteristics, and hydrodynamics conditions. Large recirculating zones in the lake which increase water retention time and might affect the accumulation of nutrients were detected. Accurate CFD model of hydrodynamics in large water body could help in the development of forecast of water quality, especially in terms of eutrophication and water management of the big water bodies.

Keywords: CFD, mathematical modelling, dam reservoirs, hydrodynamics

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1924 Problem Solving in Chilean Higher Education: Figurations Prior in Interpretations of Cartesian Graphs

Authors: Verónica Díaz

Abstract:

A Cartesian graph, as a mathematical object, becomes a tool for configuration of change. Its best comprehension is done through everyday life problem-solving associated with its representation. Despite this, the current educational framework favors general graphs, without consideration of their argumentation. Students are required to find the mathematical function without associating it to the development of graphical language. This research describes the use made by students of configurations made prior to Cartesian graphs with regards to an everyday life problem related to a time and distance variation phenomenon. The theoretical framework describes the function conditions of study and their modeling. This is a qualitative, descriptive study involving six undergraduate case studies that were carried out during the first term in 2016 at University of Los Lagos. The research problem concerned the graphic modeling of a real person’s movement phenomenon, and two levels of analysis were identified. The first level aims to identify local and global graph interpretations; a second level describes the iconicity and referentiality degree of an image. According to the results, students were able to draw no figures before the Cartesian graph, highlighting the need for students to represent the context and the movement of which causes the phenomenon change. From this, they managed Cartesian graphs representing changes in position, therefore, achieved an overall view of the graph. However, the local view only indicates specific events in the problem situation, using graphic and verbal expressions to represent movement. This view does not enable us to identify what happens on the graph when the movement characteristics change based on possible paths in the person’s walking speed.

Keywords: cartesian graphs, higher education, movement modeling, problem solving

Procedia PDF Downloads 217
1923 Household Knowledge, Attitude, and Determinants in Solid Waste Segregation: The Case of Sfax City

Authors: Leila Kharrat, Younes Boujelbene

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In recent decades, solid waste management (SWM) has become a global concern because rapid population growth and overexploitation of non-renewable resources have generated enormous amounts of waste far exceeding carrying capacity; too, it poses serious threats to the environment and health. However, it is still difficult to combat the growing amount of solid waste before assessing the condition of people. Therefore, this study was conducted to assess the knowledge, attitudes, perception, and practices on the separation of solid waste in Sfax City. Nowadays, GDS is essential for sustainable development, hence the need for intensive research. Respondents from seven different districts in the city of Sfax were analyzed through a questionnaire survey with 342 households. This paper presents a qualitative exploratory study on the behavior of the citizens in the field of waste separation. The objective knows the antecedents of waste separation and the representation that individuals have about sorting waste on a specific territory which presents some characteristics regarding waste management in Sfax city. Source separation is not widely practiced and people usually sweep their places throwing waste components into the streets or neighboring plots. The results also indicate that participation in solid waste separation activities depends on the level of awareness of separating activities in the area, household income and educational level. It is, therefore, argued that increasing quality of municipal service is the best means of promoting positive attitudes to solid waste separation activities. One of the effective strategies identified by households that can be initiated by policymakers to increase the rate of participation in separation activities and eventually encourage them to participate in recycling activities is to provide a financial incentive in all residential areas in Sfax city.

Keywords: solid waste management, waste separation, public policy, econometric modelling

Procedia PDF Downloads 234
1922 Exploring Critical Thinking Skill Development in the 21st Century College Classroom: A Multi-Case Study

Authors: Kimberlyn Greene

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Employers today expect college graduates to not only develop and demonstrate content-specific knowledge but also 21st century skillsets such as critical thinking. International assessments suggest students enrolled in United States (U.S.) educational institutions are underperforming in comparison to their global peers in areas such as critical thinking and technology. This multi-case study examined how undergraduate digital literacy courses at a four-year university in the U.S., as implemented by instructors, fostered students’ development of critical thinking skills. The conceptual framework for this study presumed that as students engaged in complex thinking within the context of a digital literacy course, their ability to deploy critical thinking was contingent upon whether the course was designed with the expectation for students to use critical thinking skills as well as the instructor’s approach to implementing the course. Qualitative data collected from instructor interviews, classroom observations, and course documents were analyzed with an emphasis on exploring the course design and instructional methods that provided opportunities to foster critical thinking skill development. Findings from the cross-case analysis revealed that although the digital literacy courses were designed and implemented with the expectation students would deploy critical thinking; there was no explicit support for students to develop these skills. The absence of intentional skill development resulted in inequitable opportunities for all students to engage in complex thinking. The implications of this study suggest that if critical thinking is to remain a priority, then universities must expand their support of pedagogical and instructional training for faculty regarding how to support students’ critical thinking skill development.

Keywords: critical thinking skill development, curriculum design, digital literacy, pedagogy

Procedia PDF Downloads 291
1921 Going Global by Going Local-How Website Localization and Translation Can Break the Internet Language Barrier and Contribute to Globalization

Authors: Hela Fathallah

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With 6,500 spoken languages all over the world but 80 percent of online content available only in 10 languages – English, Chinese, Spanish, Japanese, Arabic, Portuguese, German, French, Russian, and Korean – language represents a barrier to the universal access to knowledge, information and services that the internet wants to provide. Translation and its related fields of localization, interpreting, globalization, and internationalization, remove that barrier for billions of people worldwide, unlocking new markets for technology companies, mobile device makers, service providers and language vendors as well. This paper gathers different surveys conducted in different regions of the world that demonstrate a growing demand for consumption of web content with distinctive values and in languages others than the aforementioned ones. It also adds new insights to the contribution of translation in languages preservation. The idea that English is the language of internet and that, in a globalized world, everyone should learn English to cope with new technologies is no longer true. This idea has reached its limits. It collides with cultural diversity and differences around the world and generates an accelerated rate of languages extinction. Studies prove that internet exacerbates this rate and web giants such as Facebook or Google are, today, facing the impact of such a misconception of globalization. For internet and dot-com companies, localization is the solution; they are spending a significant amount of time to understand what people want and to figure out how to provide it. They are committed to making their content accessible, if not in all the languages spoken today, at least in most of them, and to adapting it to most cultures. Technology has broken down the barriers of time and space, and it will break down the language barrier as well by undertaking a process of translation and localization and through a new definition of globalization that takes into consideration these two processes.

Keywords: globalization, internet, localization, translation

Procedia PDF Downloads 362
1920 Intellectual Property and SMEs in the Baltic Sea Region: A Comparative Study on the Use of the Utility Model Protection

Authors: Christina Wainikka, Besrat Tesfaye

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Several of the countries in the Baltic Sea region are ranked high in international innovations rankings, such as the Global Innovation Index and European Innovation Scoreboard. There are however some concerns in the performance of different countries. For example, there is a widely spread notion about “The Swedish Paradox”. Sweden is ranked high due to investments in R&D and patent activity, but the outcome is not as high as could be expected. SMEs in Sweden are also below EU average when it comes to registering intellectual property rights such as patents and trademarks. This study is concentrating on the protection of utility model. This intellectual property right does not exist in Sweden, but in for example Finland and Germany. The utility model protection is sometimes referred to as a “patent light” since it is easier to obtain than the patent protection but at the same time does cover technical solutions. In examining statistics on patent activities and activities in registering utility models it is clear that utility model protection is scarcely used in the countries that have the protection. In Germany 10 577 applications were made in 2021. In Finland there were 259 applications made in 2021. This can be compared with patent applications that were 58 568 in Germany in 2021 and 1 662 in Finland in 2021. In Sweden there has never been a protection for utility models. The only protection for technical solutions is patents and business secrets. The threshold for obtaining a patent is high, due to the legal requirements and the costs. The patent protection is there for often not chosen by SMEs in Sweden. This study examines whether the protection of utility models in other countries in the Baltic region provide SMEs in these countries with better options to protect their innovations. The legal methodology is comparative law. In order to study the effects of the legal differences statistics are examined and interviews done with SMEs from different industries.

Keywords: baltic sea region, comparative law, SME, utility model

Procedia PDF Downloads 114
1919 Inhouse Inhibitor for Mitigating Corrosion in the Algerian Oil and Gas Industry

Authors: Hadjer Didouh, Mohamed Hadj Meliani, Izzeddine Sameut Bouhaik

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As global demand for natural gas intensifies, Algeria is increasing its production to meet this rising need, placing significant strain on the nation's extensive pipeline infrastructure. Sonatrach, Algeria's national oil and gas company, faces persistent challenges from metal corrosion, particularly microbiologically influenced corrosion (MIC), leading to substantial economic losses. This study investigates the corrosion-inhibiting properties of Calotropis procera extracts, known as karanka, as a sustainable alternative to conventional inhibitors, which often pose environmental risks. The Calotropis procera extracts were evaluated for their efficacy on carbon steel API 5L X52 through electrochemical techniques, including potentiodynamic polarization and electrochemical impedance spectroscopy (EIS), under simulated operational conditions at varying concentrations, particularly at 10%, and elevated temperatures up to 60°C. The results demonstrated remarkable inhibition efficiency, achieving 96.73% at 60°C, attributed to the formation of a stable protective film on the metal surface that suppressed anodic and cathodic corrosion reactions. Scanning electron microscopy (SEM) confirmed the stability and adherence of these protective films, while EIS analysis indicated a significant increase in charge transfer resistance, highlighting the extract's effectiveness in enhancing corrosion resistance. The abundant availability of Calotropis procera in Algeria and its low-cost extraction processes present a promising opportunity for sustainable biocorrosion management strategies in the oil and gas industry, reinforcing the potential of plant-based extracts as viable alternatives to synthetic inhibitors for environmentally friendly corrosion control.

Keywords: corrosion inhibition, calotropis procera, microbiologically influenced corrosion, eco-friendly inhibitor

Procedia PDF Downloads 23
1918 Dialectics of Modern Law: Perspectives and Strategies of Resistance from the Margins

Authors: Nisar Alungal Chungath

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“No human being is illegal" has become a dictum strongly upheld in the context of global immigration and migration, highlighting the ethical and moral dimensions of how societies and governments treat individuals and communities who have crossed political borders or are living in a country without legal authorization. It seeks to shift the focus from categorizing human beings as illegal immigrants to recognizing their inherent human rights and the complexities of their circumstances. As a complex social phenomenon, law has been a crucial instrument in shaping, regulating and governing human societies and vice versa. The law has now become a humongous political project of the modern majoritarian regimes to democratically illegitimize and illegalize the unpopular sections and minorities. Drawing from the theoretical frameworks of dialectics, the paper explores the philosophical underpinnings of the historical evolution and dynamic nature of modern law. The paper employs a phenomenological approach to analyze the dialectical relations between individuals, societies, and legal systems, aiming to shed light on the ethical and political implications of these interactions. By examining the historical essence of law, its relationship with social and cultural norms, and the role of power dynamics, this article argues for constantly maintaining the dialectics of law—the dynamic interplay between legal norms, social practices, cultural values, and historical contexts through a philosophical and phenomenological lens, in order to bridge the gap between universal principles and particular contexts. The paper will shed light to the dialectics of the law in the context of instances of the legal persecutions of the modern secular democracies such as Citizenship Amendment Act-2019, India.

Keywords: phenomenology, dialectic, modern law, politics, resistance, margins

Procedia PDF Downloads 55
1917 On the Perceived Awareness of Physical Education Teachers on Adoptable ICTs for PE

Authors: Tholokuhle T. Ntshakala, Seraphin D. Eyono Obono

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Nations are still finding it quite difficult to win mega sport competitions despite the major contribution of sport to society in terms of social and economic development, personal health, and in education. Even though the world of sports has been transformed into a huge global economy, it is important to note that the first step of sport is usually its introduction to children at school through physical education or PE. In other words, nations who do not win mega sport competitions also suffer from a weak and neglected PE system. This problem of the neglect of PE systems is the main motivation of this research aimed at examining the factors affecting the perceived awareness of physical education teachers on the ICT's that are adoptable for the teaching and learning of physical education. Two types of research objectives will materialize this aim: relevant theories will be identified in relation to the analysis of the perceived ICT awareness of PE teachers and subsequent models will be compiled and designed from existing literature; the empirical testing of such theories and models will also be achieved through the survey of PE teachers from the Camperdown magisterial district of the KwaZulu-Natal province of South Africa. The main hypothesis at the heart of this study is the relationship between the demographics of PE teachers, their behavior both as individuals and as social entities, and their perceived awareness of the ICTs that are adoptable for PE, as postulated by existing literature; except that this study categorizes human behavior under performance expectancy, computer attitude, and social influence. This hypothesis was partially confirmed by the survey conducted by this research in the sense that performance expectancy and teachers’ age, gender, computer usage, and class size were found to be the only factors affecting their awareness of ICT's for physical education.

Keywords: human behavior, ICT Awareness, physical education, teachers

Procedia PDF Downloads 263
1916 Lateral-Torsional Buckling of Steel Girder Systems Braced by Solid Web Crossbeams

Authors: Ruoyang Tang, Jianguo Nie

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Lateral-torsional bracing members are critical to the stability of girder systems during the construction phase of steel-concrete composite bridges, and the interaction effect of multiple girders plays an essential role in the determination of buckling load. In this paper, an investigation is conducted on the lateral-torsional buckling behavior of the steel girder system which is composed of three or four I-shaped girders and braced by solid web crossbeams. The buckling load for such girder system is comprehensively analyzed and an analytical solution is developed for uniform pressure loading conditions. Furthermore, post-buckling analysis including initial geometric imperfections is performed and parametric studies in terms of bracing density, stiffness ratio as well as the number and spacing of girders are presented in order to find the optimal bracing plans for an arbitrary girder layout. The theoretical solution of critical load on account of local buckling mode shows good agreement with the numerical results in eigenvalue analysis. In addition, parametric analysis results show that both bracing density and stiffness ratio have a significant impact on the initial stiffness, global stability and failure mode of such girder system. Taking into consideration the effect of initial geometric imperfections, an increase in bracing density between adjacent girders can effectively improve the bearing capacity of the structure, and higher beam-girder stiffness ratio can result in a more ductile failure mode.

Keywords: bracing member, construction stage, lateral-torsional buckling, steel girder system

Procedia PDF Downloads 122
1915 Bioinformatic Prediction of Hub Genes by Analysis of Signaling Pathways, Transcriptional Regulatory Networks and DNA Methylation Pattern in Colon Cancer

Authors: Ankan Roy, Niharika, Samir Kumar Patra

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Anomalous nexus of complex topological assemblies and spatiotemporal epigenetic choreography at chromosomal territory may forms the most sophisticated regulatory layer of gene expression in cancer. Colon cancer is one of the leading malignant neoplasms of the lower gastrointestinal tract worldwide. There is still a paucity of information about the complex molecular mechanisms of colonic cancerogenesis. Bioinformatics prediction and analysis helps to identify essential genes and significant pathways for monitoring and conquering this deadly disease. The present study investigates and explores potential hub genes as biomarkers and effective therapeutic targets for colon cancer treatment. Colon cancer patient sample containing gene expression profile datasets, such as GSE44076, GSE20916, and GSE37364 were downloaded from Gene Expression Omnibus (GEO) database and thoroughly screened using the GEO2R tool and Funrich software to find out common 2 differentially expressed genes (DEGs). Other approaches, including Gene Ontology (GO) and KEGG pathway analysis, Protein-Protein Interaction (PPI) network construction and hub gene investigation, Overall Survival (OS) analysis, gene correlation analysis, methylation pattern analysis, and hub gene-Transcription factors regulatory network construction, were performed and validated using various bioinformatics tool. Initially, we identified 166 DEGs, including 68 up-regulated and 98 down-regulated genes. Up-regulated genes are mainly associated with the Cytokine-cytokine receptor interaction, IL17 signaling pathway, ECM-receptor interaction, Focal adhesion and PI3K-Akt pathway. Downregulated genes are enriched in metabolic pathways, retinol metabolism, Steroid hormone biosynthesis, and bile secretion. From the protein-protein interaction network, thirty hub genes with high connectivity are selected using the MCODE and cytoHubba plugin. Survival analysis, expression validation, correlation analysis, and methylation pattern analysis were further verified using TCGA data. Finally, we predicted COL1A1, COL1A2, COL4A1, SPP1, SPARC, and THBS2 as potential master regulators in colonic cancerogenesis. Moreover, our experimental data highlights that disruption of lipid raft and RAS/MAPK signaling cascade affects this gene hub at mRNA level. We identified COL1A1, COL1A2, COL4A1, SPP1, SPARC, and THBS2 as determinant hub genes in colon cancer progression. They can be considered as biomarkers for diagnosis and promising therapeutic targets in colon cancer treatment. Additionally, our experimental data advertise that signaling pathway act as connecting link between membrane hub and gene hub.

Keywords: hub genes, colon cancer, DNA methylation, epigenetic engineering, bioinformatic predictions

Procedia PDF Downloads 128
1914 Trajectory Optimization of Re-Entry Vehicle Using Evolutionary Algorithm

Authors: Muhammad Umar Kiani, Muhammad Shahbaz

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Performance of any vehicle can be predicted by its design/modeling and optimization. Design optimization leads to efficient performance. Followed by horizontal launch, the air launch re-entry vehicle undergoes a launch maneuver by introducing a carefully selected angle of attack profile. This angle of attack profile is the basic element to complete a specified mission. Flight program of said vehicle is optimized under the constraints of the maximum allowed angle of attack, lateral and axial loads and with the objective of reaching maximum altitude. The main focus of this study is the endo-atmospheric phase of the ascent trajectory. A three degrees of freedom trajectory model is simulated in MATLAB. The optimization process uses evolutionary algorithm, because of its robustness and efficient capacity to explore the design space in search of the global optimum. Evolutionary Algorithm based trajectory optimization also offers the added benefit of being a generalized method that may work with continuous, discontinuous, linear, and non-linear performance matrix. It also eliminates the requirement of a starting solution. Optimization is particularly beneficial to achieve maximum advantage without increasing the computational cost and affecting the output of the system. For the case of launch vehicles we are immensely anxious to achieve maximum performance and efficiency under different constraints. In a launch vehicle, flight program means the prescribed variation of vehicle pitching angle during the flight which has substantial influence reachable altitude and accuracy of orbit insertion and aerodynamic loading. Results reveal that the angle of attack profile significantly affects the performance of the vehicle.

Keywords: endo-atmospheric, evolutionary algorithm, efficient performance, optimization process

Procedia PDF Downloads 404