Search results for: pathergy phenomenon
1641 Chaotic Control, Masking and Secure Communication Approach of Supply Chain Attractor
Authors: Unal Atakan Kahraman, Yilmaz Uyaroğlu
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The chaotic signals generated by chaotic systems have some properties such as randomness, complexity and sensitive dependence on initial conditions, which make them particularly suitable for secure communications. Since the 1990s, the problem of secure communication, based on chaos synchronization, has been thoroughly investigated and many methods, for instance, robust and adaptive control approaches, have been proposed to realize the chaos synchronization. In this paper, an improved secure communication model is proposed based on control of supply chain management system. Control and masking communication simulation results are used to visualize the effectiveness of chaotic supply chain system also performed on the application of secure communication to the chaotic system. So, we discover the secure phenomenon of chaos-amplification in supply chain systemKeywords: chaotic analyze, control, secure communication, supply chain attractor
Procedia PDF Downloads 5151640 Theoretical Research for Influence of Irradiation on Transient Creep of Metals
Authors: Pavlo Selyshchev, Tetiana Didenko
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Via formalism of the Complex systems and in the framework of the climb - glide model a theoretical approach to describe the influence of irradiation on transient creep of metals. We consider metal under such stress and conditions of irradiation at which creep is determined by dislocation motion that consists in climb and glide. It is shown that there are qualitatively different regimes of a creep as a result of irradiation. Simulation and analysis of this phenomenon are performed. The time dependence of creep rate of metal under an irradiation is theoretically obtained. The conditions of zero minimums of the creep-rate existence as well as the times of their appearance are determined. The changing of the position of creep-rate dips in the conditions of the temperature exposure change is investigated. The obtained results are compared with the experimentally observed dependence of the creep rate on time.Keywords: creep, climb and glide of dislocations, irradiation, non-linear feed-back, point defects
Procedia PDF Downloads 2001639 Research on Land Use Pattern and Employment-Housing Space of Coastal Industrial Town Based on the Investigation of Liaoning Province, China
Authors: Fei Chen, Wei Lu, Jun Cai
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During the Twelve Five period, China promulgated industrial policies promoting the relocation of energy-intensive industries to coastal areas in order to utilize marine shipping resources. Consequently, some major state-owned steel and gas enterprises have relocated and resulted in a large-scale coastal area development. However, some land may have been over-exploited with seamless coastline projects. To balance between employment and housing, new industrial coastal towns were constructed to support the industrial-led development. In this paper, we adopt a case-study approach to closely examine the development of several new industrial coastal towns of Liaoning Province situated in the Bohai Bay area, which is currently under rapid economic growth. Our investigations reflect the common phenomenon of long distance commuting and a massive amount of vacant residences. More specifically, large plant relocation caused hundreds of kilometers of daily commute and enterprises had to provide housing subsidies and education incentives to motivate employees to relocate to coastal areas. Nonetheless, many employees still refuse to relocate due to job stability, diverse needs of family members and access to convenient services. These employees averaged 4 hours of commute daily and some who lived further had to reside in temporary industrial housing units and subject to long-term family separation. As a result, only a small portion of employees purchase new coastal residences but mostly for investment and retirement purposes, leading to massive vacancy and ghost-town phenomenon. In contrast to the low demand, coastal areas tend to develop large amount of residences prior to industrial relocation, which may be directly related to local government finances. Some local governments have sold residential land to developers to general revenue to support the subsequent industrial development. Subject to the strong preference of ocean-view, residential housing developers tend to select coast-line land to construct new residential towns, which further reduces the access of marine resources for major industrial enterprises. This violates the original intent of developing industrial coastal towns and drastically limits the availability of marine resources. Lastly, we analyze the co-existence of over-exploiting residential areas and massive vacancies in reference to the demand and supply of land, as well as the demand of residential housing units with the choice criteria of enterprise employees.Keywords: coastal industry town, commuter traffic, employment-housing space, outer suburb industrial area
Procedia PDF Downloads 2211638 Flexural Strength of Alkali Resistant Glass Textile Reinforced Concrete Beam with Prestressing
Authors: Jongho Park, Taekyun Kim, Jungbhin You, Sungnam Hong, Sun-Kyu Park
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Due to the aging of bridges, increasing of maintenance costs and decreasing of structural safety is occurred. The steel corrosion of reinforced concrete bridge is the most common problem and this phenomenon is accelerating due to abnormal weather and increasing CO2 concentration due to climate change. To solve these problems, composite members using textile have been studied. A textile reinforced concrete can reduce carbon emissions by reduced concrete and without steel bars, so a lot of structural behavior studies are needed. Therefore, in this study, textile reinforced concrete beam was made and flexural test was performed. Also, the change of flexural strength according to the prestressing was conducted. As a result, flexural strength of TRC with prestressing was increased compared and flexural behavior was shown as reinforced concrete.Keywords: AR-glass, flexural strength, prestressing, textile reinforced concrete
Procedia PDF Downloads 3311637 Bioremediation Effect on Shear Strength of Contaminated Soils
Authors: Samira Abbaspour
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Soil contamination by oil industry is unavoidable issue; irrespective of environmental impact, which occurs during the process of soil contaminating and remediating. Effect of this phenomenon on the geotechnical properties of the soil has not been investigated thoroughly. Some researchers studied the environmental aspects of these phenomena more than geotechnical point of view. In this research, compaction and unconfined compression tests were conducted on samples of natural, contaminated and treated soil after 50 days of bio-treatment. The results manifest that increasing the amount of crude oil, leads to decreased values of maximum dry density and optimum water content and increased values of unconfined compression strength (UCS). However, almost 65% of this contamination terminated by using a Bioremer as a bioremediation agent. Foremost, as bioremediation takes place, values of maximum dry density, unconfined compression strength and failure strain increase.Keywords: contamination, shear strength, compaction, oil contamination
Procedia PDF Downloads 1841636 Numerical Simulations of Frost Heave Using COMSOL Multiphysics Software in Unsaturated Freezing Soils
Authors: Sara Soltanpour, Adolfo Foriero
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Frost heave is arguably the most problematic adverse phenomenon in cold region areas. Frost heave is a complex process that depends on heat and water transfer. These coupled physical fields generate considerable heave stresses as well as deformations. In the present study, a coupled thermal-hydraulic-mechanical (THM) model using COMSOL Multiphysics in frozen unsaturated soils, such as fine sand, is investigated. Particular attention to the frost heave and temperature distribution, as well as the water migrating during soil freezing, is assessed. The results obtained from the numerical simulations are consistent with the results measured in the full-scale tests conducted by Cold Regions Research and Engineering Laboratory (CRREL).Keywords: frost heave, numerical simulations, COMSOL software, unsaturated freezing soil
Procedia PDF Downloads 1251635 Prediction of the Behavior of 304L Stainless Steel under Uniaxial and Biaxial Cyclic Loading
Authors: Aboussalih Amira, Zarza Tahar, Fedaoui Kamel, Hammoudi Saleh
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This work focuses on the simulation of the prediction of the behaviour of austenitic stainless steel (SS) 304L under complex loading in stress and imposed strain. The Chaboche model is a cable to describe the response of the material by the combination of two isotropic and nonlinear kinematic work hardening, the model is implemented in the ZébuLon computer code. First, we represent the evolution of the axial stress as a function of the plastic strain through hysteresis loops revealing a hardening behaviour caused by the increase in stress by stress in the direction of tension/compression. In a second step, the study of the ratcheting phenomenon takes a key place in this work by the appearance of the average stress. In addition to the solicitation of the material in the biaxial direction in traction / torsion.Keywords: damage, 304L, Ratcheting, plastic strain
Procedia PDF Downloads 941634 Investigation of the Catalytic Role of Surfactants on Carbon Dioxide Hydrate Formation in Sediments
Authors: Ehsan Heidaryan
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Gas hydrate sediments are ice like permafrost in deep see and oceans. Methane production in sequestration process and reducing atmospheric carbon dioxide, a main source of greenhouse gas, has been accentuated recently. One focus is capture, separation, and sequestration of industrial carbon dioxide. As a hydrate former, carbon dioxide forms hydrates at moderate temperatures and pressures. This phenomenon could be utilized to capture and separate carbon dioxide from flue gases, and also has the potential to sequester carbon dioxide in the deep seabeds. This research investigated the effect of synthetic surfactants on carbon dioxide hydrate formation, catalysis and consequently, methane production from hydrate permafrosts in sediments. It investigated the sequestration potential of carbon dioxide hydrates in ocean sediments. Also, the catalytic effect of biosurfactants in these processes was investigated.Keywords: carbon dioxide, hydrate, sequestration, surfactant
Procedia PDF Downloads 4371633 Detecting Overdispersion for Mortality AIDS in Zero-inflated Negative Binomial Death Rate (ZINBDR) Co-infection Patients in Kelantan
Authors: Mohd Asrul Affedi, Nyi Nyi Naing
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Overdispersion is present in count data, and basically when a phenomenon happened, a Negative Binomial (NB) is commonly used to replace a standard Poisson model. Analysis of count data event, such as mortality cases basically Poisson regression model is appropriate. Hence, the model is not appropriate when existing a zero values. The zero-inflated negative binomial model is appropriate. In this article, we modelled the mortality cases as a dependent variable by age categorical. The objective of this study to determine existing overdispersion in mortality data of AIDS co-infection patients in Kelantan.Keywords: negative binomial death rate, overdispersion, zero-inflation negative binomial death rate, AIDS
Procedia PDF Downloads 4631632 Plagiarism Detection for Flowchart and Figures in Texts
Authors: Ahmadu Maidorawa, Idrissa Djibo, Muhammad Tella
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This paper presents a method for detecting flow chart and figure plagiarism based on shape of image processing and multimedia retrieval. The method managed to retrieve flowcharts with ranked similarity according to different matching sets. Plagiarism detection is well known phenomenon in the academic arena. Copying other people is considered as serious offense that needs to be checked. There are many plagiarism detection systems such as turn-it-in that has been developed to provide these checks. Most, if not all, discard the figures and charts before checking for plagiarism. Discarding the figures and charts result in look holes that people can take advantage. That means people can plagiarize figures and charts easily without the current plagiarism systems detecting it. There are very few papers which talks about flowcharts plagiarism detection. Therefore, there is a need to develop a system that will detect plagiarism in figures and charts.Keywords: flowchart, multimedia retrieval, figures similarity, image comparison, figure retrieval
Procedia PDF Downloads 4641631 RNA Interference Technology as a Veritable Tool for Crop Improvement and Breeding for Biotic Stress Resistance
Authors: M. Yusuf
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The recent discovery of the phenomenon of RNA interference has led to its application in various aspects of plant improvement. Crops can be modified by engineering novel RNA interference pathways that create small RNA molecules to alter gene expression in crops or plant pests. RNA interference can generate new crop quality traits or provide protection against insects, nematodes and pathogens without introducing new proteins into food and feed products. This is an advantage in contrast with conventional procedures of gene transfer. RNA interference has been used to develop crop varieties resistant to diseases, pathogens and insects. Male sterility has been engineered in plants using RNA interference. Better quality crops have been developed through the application of RNA interference etc. The objective of this paper is to highlight the application of RNA interference in crop improvement and to project its potential future use to solve problems of agricultural production in relation to plant breeding.Keywords: RNA interference, application, crop Improvement, agricultural production
Procedia PDF Downloads 4261630 Passport Confiscation as a Violation of Human Rights: Analysing the Kafala System
Authors: Samantha Vargas-Alfonso
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The phenomenon of migration has been long-recorded since ancient history but never has mobility in huge numbers been so rapid and constant than that of the present. A significant portion of these migrants move for the promise of better economic subsistence by finding employment in foreign lands; while there are local and international instruments to protect these migrant workers, they still face human rights violations amongst other hurdles in integrating themselves into their host country. This research aims to look at the occurrence of Passport Confiscation for Filipino migrant workers (blue-collar workers) who are situated in Saudi Arabia. In addition to this, the study will look at the Kafala System which GCC countries practice regulating their foreign employees. The research attempts to prove that international conventions lack power in constraining the occurrence of passport confiscation and that while the kafala system exists, there is very little opportunity to address this issue.Keywords: kafala, labor, migration, passport
Procedia PDF Downloads 4561629 Aliasing Free and Additive Error in Spectra for Alpha Stable Signals
Authors: R. Sabre
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This work focuses on the symmetric alpha stable process with continuous time frequently used in modeling the signal with indefinitely growing variance, often observed with an unknown additive error. The objective of this paper is to estimate this error from discrete observations of the signal. For that, we propose a method based on the smoothing of the observations via Jackson polynomial kernel and taking into account the width of the interval where the spectral density is non-zero. This technique allows avoiding the “Aliasing phenomenon” encountered when the estimation is made from the discrete observations of a process with continuous time. We have studied the convergence rate of the estimator and have shown that the convergence rate improves in the case where the spectral density is zero at the origin. Thus, we set up an estimator of the additive error that can be subtracted for approaching the original signal without error.Keywords: spectral density, stable processes, aliasing, non parametric
Procedia PDF Downloads 1291628 Quantum Mechanics as a Branch of Black Hole Cosmology
Authors: U. V. S. Seshavatharam, S. Lakshminarayana
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In a unified approach observed cosmic red shift can be re-interpreted as an index of cosmological galactic atomic light emission phenomenon. By increasing the applications of Hubble volume in cosmology as well as in quantum physics, concepts of ‘Black Hole Cosmology’ can be well-confirmed. Clearly speaking ‘quantum mechanics’ can be shown to be a branch of ‘black hole cosmology’. In Big Bang Model, confirmation of all the observations directly depend on the large scale galactic distances that are beyond human reach and raise ambiguity in all respects. The subject of modern black hole physics is absolutely theoretical. Advantage of Black hole cosmology lies in confirming its validity through the ground based atomic and nuclear experimental results.Keywords: Hubble volume, black hole cosmology, CMBR energy density, Planck’s constant, fine structure ratio, cosmic time, nuclear charge radius, unification
Procedia PDF Downloads 5651627 Rejuvenating the Water Edge: An Urban Design Initiative for Waterways. Case: Kottayam – Chenganassery, Kerala
Authors: Aswathy Rajagopal
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Many research agendas addressed interesting questions concerning the extent and character of water transport and many others looked at various phenomenon of urban waterfront development. The paper explore to highlight the importance of Inland Water Transportation(IWT) and the need for further development of IWT regulatory framework and for synergy between the inland navigation institutions both at policy and expert levels by taking the Backwater system of Kerala, India as the demonstration site. The author seeks to highlight the hurdles faced in integrating water transportation, the interchange between water and land and the waterfront development. The aim of the research is to look at the tools and methods that can be applied for waterfront regeneration and end with suggestions for policies and design considerations to guide the physical development along the proposed Kottayam –Chenganassery arterial waterway.Keywords: waterways, inland water transportation (IWT), urban policy, waterfront development, Kerala backwaters
Procedia PDF Downloads 481626 Matching Human Competencies with Mobile Technology and Business Strategy in Women-Led SMEs
Authors: Deborah O. Ajumobi, Michael Kyobe
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Studies show that women entrepreneurs are constrained and faced with challenges that inhibit the growth and performance of their businesses. However, with their human competencies, mobile technology and the appropriate business strategy, women-led SMEs can steer their businesses to better performance. While the need for SMEs to align these three elements has been suggested, there is limited knowledge on how SMEs can achieve this and no studies to the authors’ knowledge have examined this in women-led SMEs. This study therefore seeks to fill this gap by investigating how Women-led SMEs can best align these three elements to enhance business performance. In light of this, extensive literature review and theoretical work on the phenomenon has been conducted. Given the existence of the interplay between these three elements, we argue that the perspective of alignment as gestalts is most appropriate in determining the best way women-Led SMEs may align these aspects.Keywords: women-led SMEs, human Competencies, mobile technology, business strategy, alignment
Procedia PDF Downloads 5021625 Representation of the Iranian Community in the Videos of the Instagram Page of the World Health Organization Representative in Iran
Authors: Naeemeh Silvari
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The phenomenon of the spread and epidemic of the corona virus caused many aspects of the social life of the people of the world to face various challenges. In this regard, and in order to improve the living conditions of the people, the World Health Organization has tried to publish the necessary instructions for its contacts in the world in the form of its media capacities. Considering the importance of cultural differences in the discussion of health communication and the distinct needs of people in different societies, some production contents were produced and published exclusively. This research has studied six videos published on the official page of the World Health Organization in Iran as a case study. The published content has the least semantic affinity with Iranian culture, and it has been tried to show a uniform image of the Middle East with the predominance of the image of the culture of the developing Arab countries.Keywords: corona, representation, semiotics, instagram, health communication
Procedia PDF Downloads 931624 Internet, Fake News, and Democracy: The Case of Kosovo
Authors: Agrinë Baraku
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This paper focuses on the convergence of the internet, fake news, and democracy. This paper will examine the convergence of these concepts, the tenets of democracy which are affected by the ever-increasing exposure to fake news, and whether the impact strengthens or can further weaken countries with fragile democracies. To demonstrate the convergence and the impact and to further the discussion about this topic, the case of Kosovo is explored. Its position in the Western Balkans makes it even more susceptible to the pressure stemming from geopolitical interests, which intersect with the generation of fake news by different international actors. Domestically, through data generated by Kantar (Index) Kosova Longitudinal Study on Media Measurement Survey (MMS), which focused on media viewership, the trend among Kosovar citizens is traced and then inserted into a bigger landscape, which is compounded by tenuous circumstances and challenges that Kosovo faces. Attention will be paid to what this can tell about where Kosovo currently is and the possibilities of what can be done regarding the phenomenon that is taking place.Keywords: democracy, disinformation, internet, social media, fake news
Procedia PDF Downloads 891623 Utilization of Schnerr-Sauer Cavitation Model for Simulation of Cavitation Inception and Super Cavitation
Authors: Mohammadreza Nezamirad, Azadeh Yazdi, Sepideh Amirahmadian, Nasim Sabetpour, Amirmasoud Hamedi
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In this study, the Reynolds-Stress-Navier-Stokes framework is utilized to investigate the flow inside the diesel injector nozzle. The flow is assumed to be multiphase as the formation of vapor by pressure drop is visualized. For pressure and velocity linkage, the coupled algorithm is used. Since the cavitation phenomenon inherently is unsteady, the quasi-steady approach is utilized for saving time and resources in the current study. Schnerr-Sauer cavitation model is used, which was capable of predicting flow behavior both at the initial and final steps of the cavitation process. Two different turbulent models were used in this study to clarify which one is more capable in predicting cavitation inception and super-cavitation. It was found that K-ε was more compatible with the Shnerr-Sauer cavitation model; therefore, the mentioned model is used for the rest of this study.Keywords: CFD, RANS, cavitation, fuel, injector
Procedia PDF Downloads 2091622 The Code-Mixing of Japanese, English, and Thai in Line Chat
Authors: Premvadee Na Nakornpanom
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Language mixing in spontaneous speech has been widely discussed, but not in virtual situations; especially in context of the third language learning students. Thus, this study was an attempt to explore the characteristics of the mixing of Japanese, English and Thai in a mobile chat room by students with their background of Japanese, English, and Thai. The result found that Insertion of Thai and English content words was a very common linguistic phenomenon embedded in the utterances. As chatting is to be ‘relational’ or ‘interactional’, it affected the style of lexical choices to be speech-like, more personal and emotional-related. A Japanese sentence-final question particle“か”(ka) was added to the end of the sentence based on Thai grammar rule. Moreover, some unique characteristics were created. The non-verbal cues were represented in personal, Thai styles by inserting textual representations of images or feelings available on the websites into streams of conversations.Keywords: code-mixing, Japanese, English, Thai, line chat
Procedia PDF Downloads 6521621 Transform to Succeed: An Empirical Analysis of Digital Transformation in Firms
Authors: Sarah E. Stief, Anne Theresa Eidhoff, Markus Voeth
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Despite all progress firms are facing the increasing need to adapt and assimilate digital technologies to transform their business activities in order to pursue business development. By using new digital technologies, firms can implement major business improvements in order to stay competitive and foster new growth potentials. The corresponding phenomenon of digital transformation has received some attention in previous literature in respect to industries such as media and publishing. Nevertheless, there is a lack of understanding of the concept and its organization within firms. With the help of twenty-three in-depth field interviews with German experts responsible for their company’s digital transformation, we examined what digital transformation encompasses, how it is organized and which opportunities and challenges arise within firms. Our results indicate that digital transformation is an inevitable task for all firms, as it bears the potential to comprehensively optimize and reshape established business activities and can thus be seen as a strategy of business development.Keywords: business development, digitalization, digital strategies, digital transformation
Procedia PDF Downloads 4271620 The Role of Accounting in the Run-Added Tax in Iran
Authors: Zahra Karimi
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Money is not the only medium of economic exchanges, but also affects the national identity of citizens and national sovereignty of the government. Hence, money can be used as a tool to strengthen the national and political identity of nations. In other words, the value of the national currency can be affecting citizen’s view to the economic situation of their country and national identity. Government with the maintenance of the value of the national currency must increase the confidence of its citizens into national currency and prevents that "currency substitution phenomenon" occurred and people turn to foreign currencies. Hence, this article intends to explain the zeros elimination from the national currency and study of experience of other countries and discussion history analyzed benefits and harms of zeroes elimination from the national currency, And then to evaluate the effect or lack of effect of removing of zeros from the national currency on inflation answer the question whether it is appropriate and on time to delete three zeros from the Riyal of Iran is or not?Keywords: zeros elimination from the national currency, value of the national currency, Riyal, inflation, Iran, money, government
Procedia PDF Downloads 5371619 Young People’s Perceptions of Disability: The New Generation’s View of a Public Seen as Vulnerable and Marginalized
Authors: Ulysse Lecomte, Maryline Thenot
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For a long time, disabled people lived in isolation within the family environment, with little interaction with the outside world and a high risk of social exclusion. However, in a number of countries, progress has been made thanks to changes in legislation on the social integration of disabled people, a significant change in attitudes, and the development of CSR. But the problem of their social, economic, and professional exclusion persists and has been further exacerbated by the COVID-19 pandemic. This societal phenomenon is sufficiently important to be the subject of management science research. We have therefore focused our work on society's current perception of people with disabilities and their possible integration. Our aim is to find out what levers could be put in place to bring about positive change in the situation. We have chosen to focus on the perception of young people in France, who are the new generation responsible for the future of our society and from whom tomorrow's decisionmakers, future employers, and stakeholders who can influence the living conditions of disabled people will be drawn. Our study sample corresponds to the 18-30 age group, which is the population of young adults likely to have sufficient experience and maturity. The aim of this study is not only to find out how this population currently perceives disability but also to identify the factors influencing this perception and the most effective levers for action to act positively on this phenomenon and thus promote better social integration of people with disabilities in the future. The methodology is based on theoretical and empirical research. The literature review includes a historical and etymological approach to disability, a definition of the different concepts of disability, an approach to disability as a vector of social exclusion, and the role of perception and representations in defining the social image of disability. This literature review is followed by an empirical part carried out by means of a questionnaire administered to 110 young people aged 18 to 30. Analysis of our results suggests that, despite a recent improvement, disabled people are still perceived as vulnerable and socially marginalised. The following factors stand out as having a significant influence (positive or negative) on the perception of disability: the individual's familiarity with the 'world of disability', cultural factors, the degree of 'visibility' of the disability and the empathy level of the disabled person him/herself. Others, on the other hand, such as socio-political and economic factors, have little impact on this perception. In addition, it is possible to classify the various levers of action likely to improve the social perception of disability according to their degree of effectiveness. Our study population prioritised training initiatives for the various players and stakeholders (teachers, students, disabled people themselves, companies, sports clubs, etc.). This was followed by communication, ecommunication and media campaigns in favour of disability. Lastly, the sample was judged as 'less effective' positive discrimination actions such as setting a minimum percentage for the representation of disabled people in various fields (studies, employment, politics ...).Keywords: disability, perception, social image, young people, influencing factors, levers for action
Procedia PDF Downloads 321618 Stability or Instabilty? Triplet Deficit Analysis In Turkey
Authors: Zeynep Karaçor, Volkan Alptekin, Gökhan Akar, Tuba Akar
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This paper aims to review the phenomenon of triplet deficit which is called interaction of budget balance that make up the overall balance of the economy, investment savings balance and current accounts balance in terms of Turkey. In this paper, triplet deficit state in Turkish economy has been analyzed with vector autoregressive model and Granger causality test using data covering the period of 1980-2010. According to VAR results, increase in current accounts is perceived on public sector borrowing requirement. These two variables influence each other bilaterally. Therefore, current accounts increase public deficit, whereas public deficit increases current accounts. It is not possible to mention the existence of a short-term Granger causality between variables at issue.Keywords: internal and external deficit, stability, triplet deficit, Turkey economy
Procedia PDF Downloads 3421617 Accidental U.S. Taxpayers Residing Abroad: Choosing between U.S. Citizenship or Keeping Their Local Investment Accounts
Authors: Marco Sewald
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Due to the current enforcement of exterritorial U.S. legislation, up to 9 million U.S. (dual) citizens residing abroad are subject to U.S. double and surcharge taxation and at risk of losing access to otherwise basic financial services and investment opportunities abroad. The United States is the only OECD country that taxes non-resident citizens, lawful permanent residents and other non-resident aliens on their worldwide income, based on local U.S. tax laws. To enforce these policies the U.S. has implemented ‘saving clauses’ in all tax treaties and implemented several compliance provisions, including the Foreign Account Tax Compliance Act (FATCA), Qualified Intermediaries Agreements (QI) and Intergovernmental Agreements (IGA) addressing Foreign Financial Institutions (FFIs) to implement these provisions in foreign jurisdictions. This policy creates systematic cases of double and surcharge taxation. The increased enforcement of compliance rules is creating additional report burdens for U.S. persons abroad and FFIs accepting such U.S. persons as customers. FFIs in Europe react with a growing denial of specific financial services to this population. The numbers of U.S. citizens renouncing has dramatically increased in the last years. A case study is chosen as an appropriate methodology and research method, as being an empirical inquiry that investigates a contemporary phenomenon within its real-life context; when the boundaries between phenomenon and context are not clearly evident; and in which multiple sources of evidence are used. This evaluative approach is testing whether the combination of policies works in practice, or whether they are in accordance with desirable moral, political, economical aims, or may serve other causes. The research critically evaluates the financial and non-financial consequences and develops sufficient strategies. It further discusses these strategies to avoid the undesired consequences of exterritorial U.S. legislation. Three possible strategies are resulting from the use cases: (1) Duck and cover, (2) Pay U.S. double/surcharge taxes, tax preparing fees and accept imposed product limitations and (3) Renounce U.S. citizenship and pay possible exit taxes, tax preparing fees and the requested $2,350 fee to renounce. While the first strategy is unlawful and therefore unsuitable, the second strategy is only suitable if the U.S. citizen residing abroad is planning to move to the U.S. in the future. The last strategy is the only reasonable and lawful way provided by the U.S. to limit the exposure to U.S. double and surcharge taxation and the limitations on financial products. The results are believed to add a perspective to the current academic discourse regarding U.S. citizenship based taxation, currently dominated by U.S. scholars, while providing sufficient strategies for the affected population at the same time.Keywords: citizenship based taxation, FATCA, FBAR, qualified intermediaries agreements, renounce U.S. citizenship
Procedia PDF Downloads 2011616 Development of Scale in Evaluation of Effectiveness of Motivation of Divine Leadership
Authors: Parviz Abadi
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Leadership is a key driver in organizational achievement. The research presented herein intends on providing the tools for assessing Divine Leadership, which imperative in quantitative evaluations of a leadership. The effectiveness of this leadership has never been examined. There are various tests that can be applied to this leadership, such as evaluation of it against follower motivation, or the impact it has on organizational success, etc. One of the common means of evaluation of a phenomenon is to conduct a quantitative study on the hypothesis related to the subject. The dimensions enacted in this leadership consisted of Humility, Integrity, Empowerment, Altruism, and Visionary. However, these elements of the construct of leadership are latent subjects and cannot easily be assessed. Therefore, it is necessary to develop tangible items that can relate to the construct. The study presented herein was conducted to develop the scales that were tangible and could have been applied in a quantitative study to assess this leadership. The study led to generating a detailed questionnaire, which consisted of 40 questions, that could be presented to participants in the survey.Keywords: leadership, management, scale development, organizations
Procedia PDF Downloads 531615 Theoretical Approach to Kinetics of Transient Plasticity of Metals under Irradiation
Authors: Pavlo Selyshchev, Tetiana Didenko
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Within the framework of the obstacle radiation hardening and the dislocation climb-glide model a theoretical approach is developed to describe peculiarities of transient plasticity of metal under irradiation. It is considered nonlinear dynamics of accumulation of point defects (vacancies and interstitial atoms). We consider metal under such stress and conditions of irradiation at which creep is determined by dislocation motion: dislocations climb obstacles and glide between obstacles. It is shown that the rivalry between vacancy and interstitial fluxes to dislocation leads to fractures of plasticity time dependence. Simulation and analysis of this phenomenon are performed. Qualitatively different regimes of transient plasticity under irradiation are found. The fracture time is obtained. The theoretical results are compared with the experimental ones.Keywords: climb and glide of dislocations, fractures of transient plasticity, irradiation, non-linear feed-back, point defects
Procedia PDF Downloads 2021614 Terrorism: A Threat in Constant Evolution Still Misunderstood
Authors: M. J. Gazapo Lapayese
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It is a well-established fact that terrorism is one of the foremost threats to present-day international security. The creation of tools or mechanisms for confronting it in an effective and efficient manner will only be possible by way of an objective assessment of the phenomenon. In order to achieve this, this paper has the following three main objectives: Firstly, setting out to find the reasons that have prevented the establishment of a universally accepted definition of terrorism, and consequently trying to outline the main features defining the face of the terrorist threat in order to discover the fundamental goals of what is now a serious blight on world society. Secondly, trying to explain the differences between a terrorist movement and a terrorist organisation, and the reasons for which a terrorist movement can be led to transform itself into an organisation. After analysing these motivations and the characteristics of a terrorist organisation, an example of the latter will be succinctly analysed to help the reader understand the ideas expressed. Lastly, discovering and exposing the factors that can lead to the appearance of terrorist tendencies, and discussing the most efficient and effective responses that can be given to this global security threat.Keywords: responses, resilience, security, terrorism
Procedia PDF Downloads 4521613 Violence of Tyrant Children to Their Parents: An Interdisciplinary Approach
Authors: Marta Maria Aguilar Carceles, Ginesa Torrente Hernandez
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The goal of the current study is focused on giving an interdisciplinary comprehension of an increased phenomenon in recent years: violence against parents. Violence can take different forms depending on the context and the vulnerability of the victims, but in this kind of situations, the relationship between parents and young people can become abusive and uncontrollable. Taking a sample from the Spanish Criminal Courts, this study explores those psychological and sociological factors that can contribute to the appearance and continuity of this kind of behaviors in minors. It is considered factors like the type of offence, presence or absence of psychopathology in the subjects, family aspects, or sociodemographic factors, getting a criminal profile of the minor and evaluating which measures are more efficient or adequate in each particular case. Finally, it will be discussed on how getting effective interventions and restorative responses to address teen violence against their parents within the Spanish Legal System.Keywords: criminality, legal system, parents, tyrant sons, violence
Procedia PDF Downloads 1461612 Parameter Interactions in the Cumulative Prospect Theory: Fitting the Binary Choice Experiment Data
Authors: Elzbieta Babula, Juhyun Park
Abstract:
Tversky and Kahneman’s cumulative prospect theory assumes symmetric probability cumulation with regard to the reference point within decision weights. Theoretically, this model should be invariant under the change of the direction of probability cumulation. In the present study, this phenomenon is being investigated by creating a reference model that allows verifying the parameter interactions in the cumulative prospect theory specifications. The simultaneous parametric fitting of utility and weighting functions is applied to binary choice data from the experiment. The results show that the flexibility of the probability weighting function is a crucial characteristic allowing to prevent parameter interactions while estimating cumulative prospect theory.Keywords: binary choice experiment, cumulative prospect theory, decision weights, parameter interactions
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