Search results for: stability of organizational culture
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 7863

Search results for: stability of organizational culture

1743 The Relevance of Shared Cultural Leadership in the Survival of the Language and of the Francophone Culture in a Minority Language Environment

Authors: Lyne Chantal Boudreau, Claudine Auger, Arline Laforest

Abstract:

As an English-speaking country, Canada faces challenges in French-language education. During both editions of a provincial congress on education planned and conducted under shared cultural leadership, three organizers created a Francophone space where, for the first time in the province of New Brunswick (the only officially bilingual province in Canada), a group of stakeholders from the school, post-secondary and community sectors have succeeded in contributing to reflections on specific topics by sharing winning practices to meet the challenges of learning in a minority Francophone environment. Shared cultural leadership is a hybrid between theories of leadership styles in minority communities and theories of shared leadership. Through shared cultural leadership, the goal is simply to guide leadership and to set up all minority leaderships in minority context through shared leadership. This leadership style requires leaders to transition from a hierarchical to a horizontal approach, that is, to an approach where each individual is at the same level. In this exploratory research, it has been demonstrated that shared leadership exercised under the T-learning model best fosters the mobilization of all partners in advancing in-depth knowledge in a particular field while simultaneously allowing learning of the elements related to the domain in question. This session will present how it is possible to mobilize the whole community through leaders who continually develop their knowledge and skills in their specific field but also in related fields. Leaders in this style of management associated to shared cultural leadership acquire the ability to consider solutions to problems from a holistic perspective and to develop a collective power derived from the leadership of each and everyone in a space where all are rallied to promote the ultimate advancement of society.

Keywords: education, minority context, shared leadership, t-leaning

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1742 An Exploration of Chinese Foreign Direct Investment in Africa from Ethical and Cultural Perspectives

Authors: Yongsheng Guo

Abstract:

This study explores the perceptions and conducts of Chinese foreign direct investment (FDI) in Africa from ethical and cultural perspectives. It offers a better understanding of how ethical and cultural factors affect Chinese investment in Africa and how the investment projects performed in Africa from both Chinese investors and African stakeholders’ perceptions. It adopted a grounded theory approach and conducted 30 in-depth interviews with corporate managers. Grounded theory models are developed to link the ethical and cultural factors, actions, and consequences. Results reveal that some ethical concepts like the unity of humans and nature, benevolence, virtue and responsibility, and cultural traits including propriety, righteousness, sincerity, equilibrium, long-term orientation, and principles affect Chinese investors when making investments in Africa. Most Chinese investors harmonize with local managers, cooperate with each other, and are gentle and courteous to partners. They take stable and steady actions and invest in infrastructure and agriculture projects and adopt a virtue governance system in the organization. This study finds that consequently, Chinese investors and local partners take complementary advantages, make achievements sequentially, and therefore both sides can win. They recognize great potentials and make sustainable development in Africa to achieve the Great Together in the future. This study proposes a Chinese ethics and governance system including economic, social, and political perspectives and compares it with alternative systems. It makes implications to the world island theory and propose suggestions to solve the Clash of Civilizations problem.

Keywords: foreign direct investment, ethics, national culture, China, Africa

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1741 An Exponential Field Path Planning Method for Mobile Robots Integrated with Visual Perception

Authors: Magdy Roman, Mostafa Shoeib, Mostafa Rostom

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Global vision, whether provided by overhead fixed cameras, on-board aerial vehicle cameras, or satellite images can always provide detailed information on the environment around mobile robots. In this paper, an intelligent vision-based method of path planning and obstacle avoidance for mobile robots is presented. The method integrates visual perception with a new proposed field-based path-planning method to overcome common path-planning problems such as local minima, unreachable destination and unnecessary lengthy paths around obstacles. The method proposes an exponential angle deviation field around each obstacle that affects the orientation of a close robot. As the robot directs toward, the goal point obstacles are classified into right and left groups, and a deviation angle is exponentially added or subtracted to the orientation of the robot. Exponential field parameters are chosen based on Lyapunov stability criterion to guarantee robot convergence to the destination. The proposed method uses obstacles' shape and location, extracted from global vision system, through a collision prediction mechanism to decide whether to activate or deactivate obstacles field. In addition, a search mechanism is developed in case of robot or goal point is trapped among obstacles to find suitable exit or entrance. The proposed algorithm is validated both in simulation and through experiments. The algorithm shows effectiveness in obstacles' avoidance and destination convergence, overcoming common path planning problems found in classical methods.

Keywords: path planning, collision avoidance, convergence, computer vision, mobile robots

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1740 An Evaluation of a Sustainable Business Plan in Mexico City: Urban Gardens

Authors: Tania Vazquez, Aida Huerta

Abstract:

Way to get our food has changed over the time, and it is a daily necessity. Nowadays we found a lot of problems involved with the economy, environment, and society, which affect the agrifood system. Some problems as construction of big cities and growing population have been increasing demand food directly. Due to the countryside are far away from the city, another alternative systems have come from, such as Urban Agriculture (UA). UA system offers food production into the cities, products with characteristics as quality, healthy and good prices, close to the customers, recycling culture and the promote environmental education. Last years in Mexico City urban gardens have taken strongly in various politic delegations. There are establishment’s public and private initiatives. Moreover, these places have had different issues like low income, many activities, few workers, low production, lack of training and advice, devaluation of your work and low sales, all these shortcomings generate the devaluation of their work. The aim of this paper is to evaluate a business plan in Mexico City´s urban gardens that contribute to ensuring economic, environmental and social sustainability; to adjust business plan for this places so that they reach viability over time. As a part of soft systems methodology developed of Peter Checkland, we interviewed owners of urban gardens and we found that recurring problem was lack planning manager activities and a master plan about their business. We evaluate the business plan based on “Ten principles in sustainable food value chain development” proposed for Food and Agriculture Organization of the United Nations (FAO). With this study was possible measure, understand and improve performance of business plan in the three pillars of the sustainability in addition to this it allowed us to fit in with the needs of urban gardens.

Keywords: business plan, Mexico City, urban agriculture, urban gardens

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1739 Ectopic Pregnancy: A Case of Consecutive Occurrences of Different Types

Authors: Wania Mohammad Akram, Swetha Kannan, Urooj Shahid, Aisha Sajjad

Abstract:

Ovarian ectopic pregnancy, a rare manifestation of ectopic gestation, involves the implantation of a fertilized egg on the ovarian surface. This condition poses diagnostic challenges and is associated with significant maternal morbidity if not promptly managed. This report presents the case of a 33-year-old nulliparous woman with a history of polycystic ovary syndrome (PCOS) undergoing ovulation induction therapy. Following her first conception in October 2021, she presented with symptoms of per vaginal spotting and low back pain, prompting a diagnosis of left adnexal ectopic pregnancy confirmed by transvaginal ultrasound and serum beta-human chorionic gonadotropin (B-HCG) levels. Medical management with methotrexate was initiated successfully. In August 2022, the patient conceived again, with subsequent ultrasound revealing a large pelvic collection suggestive of a complex ectopic pregnancy involving both ovaries. Despite initial stability, she developed abdominal pain necessitating emergency laparoscopy, which revealed an ovarian ectopic pregnancy with hemoperitoneum. Laparotomy was performed due to the complexity of the presentation, and histopathology confirmed viable chorionic villi within ovarian tissue. This case underscores the clinical management challenges posed by ovarian ectopic pregnancies, particularly in patients with previous ectopic pregnancies. The discussion reviews current literature on diagnostic modalities, treatment strategies, and outcomes associated with ovarian ectopic pregnancies, emphasizing the role of surgical intervention in cases refractory to conservative management. Tailored approaches considering individual patient factors are crucial to optimize outcomes and preserve fertility in such complex scenarios.

Keywords: obgyn, ovarian ectopic pregnancy, laproscopy, pcos

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1738 Preserving Urban Cultural Heritage with Deep Learning: Color Planning for Japanese Merchant Towns

Authors: Dongqi Li, Yunjia Huang, Tomo Inoue, Kohei Inoue

Abstract:

With urbanization, urban cultural heritage is facing the impact and destruction of modernization and urbanization. Many historical areas are losing their historical information and regional cultural characteristics, so it is necessary to carry out systematic color planning for historical areas in conservation. As an early focus on urban color planning, Japan has a systematic approach to urban color planning. Hence, this paper selects five merchant towns from the category of important traditional building preservation areas in Japan as the subject of this study to explore the color structure and emotion of this type of historic area. First, the image semantic segmentation method identifies the buildings, roads, and landscape environments. Their color data were extracted for color composition and emotion analysis to summarize their common features. Second, the obtained Internet evaluations were extracted by natural language processing for keyword extraction. The correlation analysis of the color structure and keywords provides a valuable reference for conservation decisions for this historic area in the town. This paper also combines the color structure and Internet evaluation results with generative adversarial networks to generate predicted images of color structure improvements and color improvement schemes. The methods and conclusions of this paper can provide new ideas for the digital management of environmental colors in historic districts and provide a valuable reference for the inheritance of local traditional culture.

Keywords: historic districts, color planning, semantic segmentation, natural language processing

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1737 Electrophoretic Deposition of Ultrasonically Synthesized Nanostructured Conducting Poly(o-phenylenediamine)-Co-Poly(1-naphthylamine) Film for Detection of Glucose

Authors: Vaibhav Budhiraja, Chandra Mouli Pandey

Abstract:

The ultrasonic synthesis of nanostructured conducting copolymer is an effective technique to synthesize polymer with desired chemical properties. This tailored nanostructure, shows tremendous improvement in sensitivity and stability to detect a variety of analytes. The present work reports ultrasonically synthesized nanostructured conducting poly(o-phenylenediamine)-co-poly(1-naphthylamine) (POPD-co-PNA). The synthesized material has been characterized using Fourier transform infrared spectroscopy (FTIR), ultraviolet-visible spectroscopy, transmission electron microscopy, X-ray diffraction and cyclic voltammetry. FTIR spectroscopy confirmed random copolymerization, while UV-visible studies reveal the variation in polaronic states upon copolymerization. High crystallinity was achieved via ultrasonic synthesis which was confirmed by X-ray diffraction, and the controlled morphology of the nanostructures was confirmed by transmission electron microscopy analysis. Cyclic voltammetry shows that POPD-co-PNA has rather high electrochemical activity. This behavior was explained on the basis of variable orientations adopted by the conducting polymer chains. The synthesized material was electrophoretically deposited at onto indium tin oxide coated glass substrate which is used as cathode and parallel platinum plate as the counter electrode. The fabricated bioelectrode was further used for detection of glucose by crosslinking of glucose oxidase in the PODP-co-PNA film. The bioelectrode shows a surface-controlled electrode reaction with the electron transfer coefficient (α) of 0.72, charge transfer rate constant (ks) of 21.77 s⁻¹ and diffusion coefficient 7.354 × 10⁻¹⁵ cm²s⁻¹.

Keywords: conducting, electrophoretic, glucose, poly (o-phenylenediamine), poly (1-naphthylamine), ultrasonic

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1736 Synthesis of ZnFe₂O₄-AC/CeMOF for Improvement Photodegradation of Textile Dyes Under Visible-light: Optimization and Statistical Study

Authors: Esraa Mohamed El-Fawal

Abstract:

A facile solvothermal procedure was applied to fabricate zinc ferrite nanoparticles (ZnFe₂O₄ NPs). Activated carbon (AC) derived from peanut shells is synthesized using a microwave through the chemical activation method. The ZnFe₂O₄-AC composite is then mixed with a cerium-based metal-organic framework (CeMOF) by solid-state adding to formulate ZnFe₂O₄-AC/CeMOF composite. The synthesized photo materials were tested by scanning/transmission electron microscope (SEM/TEM), Photoluminescence (PL), (XRD) X-Ray diffraction, (FTIR) Fourier transform infrared, (UV-Vis/DRS) ultraviolet-visible/diffuse reflectance spectroscopy. The prepared ZnFe₂O₄-AC/CeMOFphotomaterial shows significantly boosted efficiency for photodegradation of methyl orange /methylene blue (MO/MB) compared with the pristine ZnFe₂O₄ and ZnFe₂O₄-AC composite under the irradiation of visible-light. The favorable ZnFe₂O₄-AC/CeMOFphotocatalyst displays the highest photocatalytic degradation efficiency of MB/MO (R: 91.5-88.6%, consecutively) compared with the other as-prepared materials after 30 min of visible-light irradiation. The apparent reaction rate K: 1.94-1.31 min-1 is also calculated. The boosted photocatalytic proficiency is ascribed to the heterojunction at the interface of prepared photo material that assists the separation of the charge carriers. To reach optimization, statistical analysis using response surface methodology was applied. The effect of independent parameters (such as A (pH), B (irradiation time), and (c) initial pollutants concentration on the response function (%)photodegradation of MB/MO dyes (as examples of azodyes) was investigated via using central composite design. At the optimum condition, the photodegradation efficiency (%) of the MB/MO is 99.8-97.8%, respectively. ZnFe2O₄-AC/CeMOF hybrid reveals good stability over four consecutive cycles.

Keywords: azo-dyes, photo-catalysis, zinc ferrite, response surface methodology

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1735 Radiation Skin Decontamination Formulation

Authors: Navneet Sharma, Himanshu Ojha, Dharam Pal Pathak, Rakesh Kumar Sharma

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Radio-nuclides decontamination is an important task because any extra second of deposition leads to deleterious health effects. We had developed and characterise nanoemulsion of p-tertbutylcalix[4]arens using phase inversion temperature (PIT) method and evaluate its decontamination efficacy (DE). The solubility of the drug was determined in various oils and surfactants. Nanoemulsion developed with an HLB value of 11 and different ratios of the surfactants 10% (7:3, w/w), oil (20%, w/w), and double distilled water (70%) were selected. Formulation was characterised by multi-photon spectroscopy and parameters like viscosity, droplet size distribution, zeta potential and stability were optimised. In vitro and Ex vivo decontamination efficacy (DE) was evaluated against Technetium-99m, Iodine-131, and Thallium-201 as radio-contaminants applied over skin of Sprague-Dawley rat and human tissue equivalent model. Contaminants were removed using formulation soaked in cotton swabs at different time intervals and whole body imaging and static counts were recorded using SPECT gamma camera before and after decontamination attempt. Data were analysed using one-way analysis of variance (ANOVA) and was found to be significant (p <0.05). DE of the nanoemulsion loaded with p-tertbutylcalix[4]arens was compared with placebo and recorded to be 88±5%, 90±3% and 89±3% for 99mTc, 131I and 201Tl respectively. Ex-vivo complexation study of p-tertbutylcalix[4]arene nanoemulsion with surrogate nuclides of radioactive thallium and Iodine, were performed on rat skin mounted on Franz diffusion cell using high-resolution sector field inductively coupled plasma mass spectroscopy (HR-SF-ICPMS). More than 90% complexation of the formulation with these nuclides was observed. Results demonstrate that the prepared nanoemulsion formulation was found efficacious for the decontamination of radionuclides from a large contaminated population.

Keywords: p-tertbutylcalix[4]arens, skin decontamination, radiological emergencies, nanoemulsion, iodine-131, thallium-201

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1734 Brokerage and Value-Creation: Trading Practices in the English Market of 20th-Century Maps

Authors: Shaun Lim

Abstract:

This paper presents a 9-month ethnographic case study of the value creating strategies employed by an Oxford market-trader of 20th-century maps. Maps are usually valued and sold as either antique objets d’art or useful navigational tools, with 20th-century maps precariously lying between the boundary of the aesthetic and utilitarian value-regimes. Here, the brokerage practices involved in the framing of outdated, lowly valued maps into vintage commodities will be examined. Ethnographic material of the unstudied market of old maps is introduced and situated in the second-hand, antique and collectible spheres of exchange. The map-trader as a broker is the ethnographic and methodological starting point of this paper. Brokerage is understood through the activity of framing that defines and brackets the value-regimes of commodities with the aid of market and framing devices. The trader’s activities will be examined in three parts. (1) The post-sourcing industry: the altering, mounting and tagging of maps before putting them into market circulation. Mounts, frames and tags are seen as market devices that authenticates and frames maps with aesthetic and symbolic values along with the disentanglement of its use value. (2) The market-display: the constitution of space that encourages the relations of looking at maps as aesthetic objects, while the categorical arrangement of the display contributes to legitimising of the collectability of maps. (3) The salesmanship strategies of the trader: the match-making of customers with maps of meaningful value, and the mediating of knowledge through the verbal articulation of the map’s symbolic values. Ultimately, value is not created in an accumulative sense, but is layered and superimposed to cater to a wide spectrum of patrons. The trader creates demand for his goods by mediating and articulating value-regimes already coherent to potential patrons.

Keywords: art and material culture, brokerage, commodification, framing, markets, value

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1733 Large-Area Film Fabrication for Perovskite Solar Cell via Scalable Thermal-Assisted and Meniscus-Guided Bar Coating

Authors: Gizachew Belay Adugna

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Scalable and cost-effective device fabrication techniques are urgent to commercialize the perovskite solar cells (PSCs) for the next photovoltaic (PV) technology. Herein, large-area films of perovskite and hole-transporting materials (HTMs) were developed via a rapid and scalable thermal-assisting bar-coating process in the open air. High-quality and large crystalline grains of MAPbI₃ with homogenous morphology and thickness were obtained on a large-area (10 cm×10 cm) solution-sheared mp-TiO₂/c-TiO₂/FTO substrate. Encouraging photovoltaic performance of 19.02% was achieved for devices fabricated from the bar-coated perovskite film compared to that from the small-scale spin-coated film (17.27%) with 2,2′,7,7′-tetrakis-(N,N-di-p-methoxyphenylamine)-9,9′-spirobifluorene (spiro-OMeTAD) as an HTM whereas a higher power conversion efficiency of 19.89% with improved device stability was achieved by capping a fluorinated (HYC-2) HTM as an alternative to the traditional spiro-OMeTAD. The fluorinated exhibited better molecular packing in the HTM film and deeper HOMO level compared to the nonfluorinated counterpart; thus, improved hole mobility and overall charge extraction in the device were demonstrated. Furthermore, excellent film processability and an impressive PCE of 18.52% were achieved in the large area bar-coated HYC-2 prepared sequentially on the perovskite underlayer in the open atmosphere, compared to the bar-coated spiro-OMeTAD/perovskite (17.51%). This all-solution approach demonstrated the feasibility of high-quality films on a large-area substrate for PSCs, which is a vital step toward industrial-scale PV production.

Keywords: perovskite solar cells, hole transporting materials, up-scaling process, power conversion efficiency

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1732 Confessional Features of Pilgrimage in Ukraine and Germany: Cultural Experience

Authors: Svitlana Panchenko

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Tourism in Ukraine is an underdeveloped branch of the economy, religious tourism is in its infancy. New challenges of the time, the Covid-19 pandemic and the war are making adjustments, and religious tourism is now in a difficult situation. Although, as scientists describe, it was religious tourism during the pandemic that proved to be a sustainable form of tourism, surviving due to the stability of faith of believers. Tourism in Germany is quite developed and profitable industry, so its interesting for studing such places of pilgrimage in Bavaria as: Passau, Regensburg, Munich, these cities are rich in their shrines and sacred places. In Germany, religious tourism is a well-developed economic sector, so it is necessary to study this issue from the point of view of attracting foreign tourists to Ukrainian lands to visit the shrines. For example, the city of Trier received a large part of the relics of Saint Matthew the Apostle, the relics of the Saint have remained a place of world Christian pilgrimage for centuries. This is the only city in Germany where there are relics of the apostle. Basically, all the relics of the holy apostles are kept in Italy, some in Spain and France. It is important to study different confessional groups, their psychology, the purpose of the pilgrimage, description of shrines. The subject of the study is religious tourism in the cities and villages of Transcarpathia and Bavaria, taking into account the psychological characteristics of pilgrims from a multi-confessional point of view. The article used the culturological, phenomenological, religious studies methods, which allows to analyze the problems of religious tourism from this point of view, taking into account the specifics of this sphere. The results of the research consist in the study of multi-confessional shrines on the example of Ukrainian and German towns to study the importance of cultural heritage and pilgrimage routes, taking into account the psychological factors of pilgrims.

Keywords: communications, cultural heritage, pilgrimage, religious tourism

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1731 The Comparison of Personality Background of Volunteer and Non-Volunteer Subjects

Authors: Laszlo Dorner

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Background: In the last few decades there has been a significant discussion within the researchers of prosocial behavior about to what extent personality characteristics matter in determining the quality and frequency of helping behaviors. Of these community activities the most important is formal volunteering which mainly realises in civil services and organizations. Recently many researches have been showed up regarding the personality factors and motivations behind volunteering). Most of these researches found strong correlation between Agreeableness and Extraversion as global traits and the time spent on volunteering and its frequency as well. Aims of research: In this research we investigate the relation between formal volunteer activities and global traits in a Hungarian volunteer sample. We hypothetise that the results appeared in the previous researches show the same pattern in Hungary as well: volunteering would be related to Agreeableness and Extraversion. We also assume that the time spent on volunteering is related to these traits, since these traits would serve as an indicator of long-term volunteering. Methods: We applied the Hungarian adaptation of Big Five Questionnaire created by Caprara, Barbaranelli és Borgogni. This self-reported questionnaire contains 132 items, and explore 5 main traits examining the person’s most important emotional and motivational features regarding its personality. This research took into account the most important socio-economical factors (age, gender, religiosity, income) which can determine volunteer activities per se. The data is evaluated by SPSS 19.0 Statistical Software. Sample: 92 volunteer (formal, mainly the volunteers of Hungarian Red Cross and Hospice Organizations)and 92 non volunteer person, with matched subsamples by the factors of age, gender and qualification. Results: The volunteer subsample shows higher values of Energy and significantly higher values of Agreeableness and Openness, however, regarding Conscientiousness and Emotional Stability the differences are not significant between the volunteer and non-volunteer subsamples.

Keywords: Big Five, comparative analysis, global traits, volunteering

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1730 Functionalized Nano porous Ceramic Membranes for Electrodialysis Treatment of Harsh Wastewater

Authors: Emily Rabe, Stephanie Candelaria, Rachel Malone, Olivia Lenz, Greg Newbloom

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Electrodialysis (ED) is a well-developed technology for ion removal in a variety of applications. However, many industries generate harsh wastewater streams that are incompatible with traditional ion exchange membranes. Membrion® has developed novel ceramic-based ion exchange membranes (IEMs) offering several advantages over traditional polymer membranes: high performance in low pH, chemical resistance to oxidizers, and a rigid structure that minimizes swelling. These membranes are synthesized with our patented silane-based sol-gel techniques. The pore size, shape, and network structure are engineered through a molecular self-assembly process where thermodynamic driving forces are used to direct where and how pores form. Either cationic or anionic groups can be added within the membrane nanopore structure to create cation- and anion-exchange membranes. The ceramic IEMs are produced on a roll-to-roll manufacturing line with low-temperature processing. Membrane performance testing is conducted using in-house permselectivity, area-specific resistance, and ED stack testing setups. Ceramic-based IEMs show comparable performance to traditional IEMs and offer some unique advantages. Long exposure to highly acidic solutions has a negligible impact on ED performance. Additionally, we have observed stable performance in the presence of strong oxidizing agents such as hydrogen peroxide. This stability is expected, as the ceramic backbone of these materials is already in a fully oxidized state. This data suggests ceramic membranes, made using sol-gel chemistry, could be an ideal solution for acidic and/or oxidizing wastewater streams from processes such as semiconductor manufacturing and mining.

Keywords: ion exchange, membrane, silane chemistry, nanostructure, wastewater

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1729 The Crossroads of Corruption and Terrorism in the Global South

Authors: Stephen M. Magu

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The 9/11 and Christmas bombing attacks in the United States are mostly associated with the inability of intelligence agencies to connect dots based on intelligence that was already available. The 1998, 2002, 2013 and several 2014 terrorist attacks in Kenya, on the other hand, are probably driven by a completely different dynamic: the invisible hand of corruption. The World Bank and Transparency International annually compute the Worldwide Governance Indicators and the Corruption Perception Index respectively. What perhaps is not adequately captured in the corruption metrics is the impact of corruption on terrorism. The World Bank data includes variables such as the control of corruption, (estimates of) government effectiveness, political stability and absence of violence/terrorism, regulatory quality, rule of law and voice and accountability. TI's CPI does not include measures related to terrorism, but it is plausible that there is an expectation of some terrorism impact arising from corruption. This paper, by examining the incidence, frequency and total number of terrorist attacks that have occurred especially since 1990, and further examining the specific cases of Kenya and Nigeria, argues that in addition to having major effects on governance, corruption has an even more frightening impact: that of facilitating and/or violating security mechanisms to the extent that foreign nationals can easily obtain identification that enables them to perpetuate major events, targeting powerful countries' interests in countries with weak corruption-fighting mechanisms. The paper aims to model interactions that demonstrate the cost/benefit analysis and agents' rational calculations as being non-rational calculations, given the ultimate impact. It argues that eradication of corruption is not just a matter of a better business environment, but that it is implicit in national security, and that for anti-corruption crusaders, this is an argument more potent than the economic cost / cost of doing business argument.

Keywords: corruption, global south, identification, passports, terrorism

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1728 Food Security of Migrants in a Regional Area of Australia: A Qualitative Study

Authors: Joanne Sin Wei Yeoh, Quynh Lê, Rosa McManamey

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Food security indicates the ability of individuals, households and communities to acquire food that is healthy, sustainable, affordable, appropriate and accessible. Despite Australia’s current ability to produce enough food to feed a population larger than its current population, there has been substantial evidence over the last decades to demonstrate many Australians struggle to feed themselves, including those from a cultural and linguistically diverse (CALD) background. The study aimed to investigate migrants’ perceptions and experiences on food security in Tasmania. Semi-structured interviews were conducted with 33 migrants residing in North, South and North West Tasmania, who were recruited through purposive sampling. Thematic analysis was employed to analyse the interview data. Four main themes were identified from the interview data: (1) Understanding of food security; (2) Experiences with the food security in Tasmania; (3) Factors that influence migrants’ food security in Tasmania; and (4) Acculturation strategies. Various sub-themes have emerged under each of these four major themes. Though the findings indicate participants are satisfied with their current food security in Tasmania, they still encounter some challenges in food availability, accessibility, and affordability in Tasmania. Factors that influence migrants’ food security were educational background, language barrier, socioeconomic status, geographical isolation, and cultural background. By using different acculturation strategies, migrants managed to adapt to the new food culture. In addition, social and cultural capitals were also treated as vital roles in improving migrants’ food security. The findings indicate migrants residing in Tasmania face different challenges on food security. They use different strategies for food security while acculturating into a new environment. The findings may provide useful information for migrants in Australia and various private organisations or relevant government departments that address food security for migrants.

Keywords: experiences, food security, migrants, perceptions

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1727 The Social Area Disclosure to Reduce Conflicts between Community and the State: A Case of Mahakan Fortress, Bangkok

Authors: Saowapa Phaithayawat

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The purposes of this study are 1) to study the over 20-year attempt of Mahakan fort community to negotiate with Bangkok Metropolitan Administration (BMA) to remain in their residential area belonging to the state, and 2) to apply the new social and cultural dimension between the state and the community as an alternative for local participation in keeping their residential area. This is a qualitative research, and the findings reveal that the community claimed their ancestors’ right as owners of this piece of land for over 200 years. The community, therefore, requested to take part in the preservation of land, culture and local intellect and the area management in terms of being a learning resource on the cultural road in Rattanakosin Island. However, BMA imposed the law concerning the community area relocation in Rattanakosin Island. The result of law enforcement led to the failure of the area relocation, and the hard hit on physical structure of the area including the overall deterioration of the cultural road renovated in the year 1982, the 200 years’ celebration of Bangkok. The enforcement of law by the state required the move of the community, and the landscape improvement based on the capital city plan. However, this enforcement resulted in the unending conflicts between the community and the state, and the solution of this problem was unclear. At the same time the community has spent a long time opposing the state’s action, and preparing themselves by administrating the community behind Mahakan fortress with community administrative committee under the suggestion of external organization by registering all community members, providing funds for community administration. At the meantime the state lacked the continuation of the enforcement due to political problem and BMA’s administration problem. It is, therefore, suggested that an alternative solution to this problem lie at the negotiation between the state and the community with the purpose of the collaboration between the two to develop the area under the protective law of each side.

Keywords: Pom-Mahakan community, reduction of conflicts, social area disclosure, residential area

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1726 Evaluation of the Role of Theatre for Development in Combating Climate Change in South Africa

Authors: Isaiah Phillip Smith, Sam Erevbenagie Usadolo, Pamela Theresa Tancsik

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This paper is part of ongoing doctoral research that examines the role of Theatre for Development (TfD) in addressing climate change in the Mosuthu community in Reservoir Hills, Durban, South Africa. The context of the research underscores the pressing challenges facing South Africa, including drought, water shortages, deterioration of land, and civil unrest that require innovative approaches to the mitigation of climate change. TfD, described as a dialogical form of theatre that allows communities to express and contribute to development, emerges as a strategic medium for engaging communities in the process. The research problem focused on the unexamined potential of TfD in promoting community involvement and critical awareness of climate change. The study objectives included assessing the community's understanding of climate change, exploring TfD's potential as a participatory tool, examining its role in community mobilization, and developing recommendations for its effective implementation. A review of relevant literature and preliminary investigations in the research community indicates that TfD is an effective medium for promoting societal transformation and engaging marginalized communities. Through culturally resonant narratives, TfD can instill a deeper understanding of environmental challenges, fostering empathy and motivating behavioural changes. By integrating community voices and cultural elements, TfD serves as a powerful catalyst for promoting climate change awareness and inspiring collective action within the South African context. This research contributes to the global discourse on innovative approaches to climate change awareness and action.

Keywords: TfD, climate change, community involvement, societal transformation, culture

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1725 Research on the Aesthetic Characteristics of Calligraphy Art Under The Cross-Cultural Background Based on Eye Tracking

Authors: Liu Yang

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Calligraphy has a unique aesthetic value in Chinese traditional culture. Calligraphy reflects the physical beauty and the dynamic beauty of things through the structure of writing and the order of strokes to standardize the style of writing. In recent years, Chinese researchers have carried out research on the appreciation of calligraphy works from the perspective of psychology, such as how Chinese people appreciate the beauty of stippled lines, the beauty of virtual and real, and the beauty of the composition. However, there is currently no domestic research on how foreigners appreciate Chinese calligraphy. People's appreciation of calligraphy is mainly in the form of visual perception, and psychologists have been working on the use of eye trackers to record eye tracking data to explore the relationship between eye tracking and psychological activities. The purpose of this experimental study is to use eye tracking recorders to analyze the eye gaze trajectories of college students with different cultural backgrounds when they appreciate the same calligraphy work to reveal the differences in cognitive processing with different cultural backgrounds. It was found that Chinese students perceived calligraphy as words when viewing calligraphy works, so they first noticed fonts with easily recognizable glyphs, and the overall viewed time was short. Foreign students perceived calligraphy works as graphics, and they first noticed novel and abstract fonts, and the overall viewing time is longer. The understanding of calligraphy content has a certain influence on the appreciation of calligraphy works by foreign students. It is shown that when foreign students who understand the content of calligraphy works. The eye tracking path is more consistent with the calligraphy writing path, and it helps to develop associations with calligraphy works to better understand the connotation of calligraphy works. This result helps us understand the impact of cultural background differences on calligraphy appreciation and helps us to take more effective strategies to help foreign audiences understand Chinese calligraphy art.

Keywords: Chinese calligraphy, eye-tracking, cross-cultural, cultural communication

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1724 Social Mobility and Urbanization: Case Study of Well-Educated Urban Migrant's Life Experience in the Era of China's New Urbanization Project

Authors: Xu Heng

Abstract:

Since the financial crisis of 2008 and the resulting Great Recession, the number of China’s unemployed college graduate reached over 500 thousand in 2011. Following the severe situation of college graduate employment, there has been growing public concern about college graduates, especially those with the less-privileged background, and their working and living condition in metropolises. Previous studies indicate that well-educated urban migrants with less-privileged background tend to obtain temporary occupation with less financial income and lower social status. Those vulnerable young migrants are described as ‘Ant Tribe’ by some scholars. However, since the implementation of a new urbanization project, together with the relaxed Hukou system and the acceleration of socio-economic development in middle/small cities, some researchers described well-educated urban migrant’s situation and the prospect of upward social mobility in urban areas in an overly optimistic light. In order to shed more lights on the underlying tensions encountered by China’s well-educated urban migrants in their upward social mobility pursuit, this research mainly focuses on 10 well-educated urban migrants’ life trajectories between their university-to-work transition and their current situation. All selected well-educated urban migrants are young adults with rural background who have already received higher education qualification from first-tier universities of Wuhan City (capital of Hubei Province). Drawing on the in-depth interviews with 10 participants and Inspired by Lahire’s Theory of Plural Actor, this study yields the following preliminary findings; 1) For those migrants who move to super-mega cities (i.e., Beijing, Shenzhen, Guangzhou) or stay in Wuhan after college graduation, their inadequacies of economic and social capital are the structural factors which negatively influence their living condition and further shape their plan for career development. The incompatibility between the sub-fields of urban life and the disposition, which generated from their early socialization, is the main cause for marginalized position in the metropolises. 2) For those migrants who move back to middle/small cities located in their hometown regions, the inconsistency between the disposition, which generated from college life, and the organizational habitus of the workplace is the main cause for their sense of ‘fish out of water’, even though they have obtained the stable occupation of local government or state-owned enterprise. On the whole, this research illuminates how the underlying the structural forces shape well-educated urban migrants’ life trajectories and hinder their upward social mobility under the context of new urbanization project.

Keywords: life trajectory, social mobility, urbanization, well-educated urban migrant

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1723 Stigma and Discrimination toward Mental Illness: Translation and Validation of the Attribution Questionnaire-27 (AQ-27)

Authors: Gokcen Akyurek, Hulya Kayihan, Deniz Yuce, Selen Yilmaz

Abstract:

The stigma towards mental illness is still very rooted in our society, despite the number of studies, campaigns, and anti-stigma programs developed in recent years. Stigma represents a serious obstacle to recovery and social integration for people who experience a mental illness, affecting directly their well-being and quality of life. It implies that these persons have to deal with many other barriers apart from the disease symptoms (1-5). Convergent, recent literature suggests that less positive attitudes by mental health professionals interfere with the self-determination and recovery process (4-10).The aim of this study was to translate the Attribution Questionnaire-27 (AQ-27) to the Turkish language (AQ-27-T), and to examine the reliability and validity of this new Turkish version. Cultural adaptation was implemented according to the internationally suggested method. To determine the understandability and appropriateness of this measure for the Turkish culture, a pretest was administered and the final form was generated. Then, 424 randomly chosen people took part in the study. Participant’s mean age was 36.9±12.7 years and %52 of them female. Cronbach's alpha and intra-class coefficients were used to estimate instrument reliability. The AQ-27-T was assessed again 14 days later for test retest reliability. The AQ-27-T demonstrated acceptable internal consistency, with a Cronbach's alpha of 0.88 for the total scale and ranging between 0.86 and 0.89 for the items. The test-retest reliability was good, with Pearson correlation coefficients of 0.79 for the total scale and ranging between 0.35 and 0.77 for the items (p<0.05). Correlation between subscales was moderate-good, with Pearson correlation coefficients of 0.18-0.88 (p<0.05). Fit indices of the model supported the factor structure and paths. The AQ-27-T is a reliable measure to assess stigmatizing attitudes in Turkish.

Keywords: attribution questionnaire, validity, reliability, stigma

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1722 Clinical Supervisors Experience of Supervising Nursing Students from a Higher Education Institution

Authors: J. Magerman, P. Martin

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Nursing students' clinical abilities is highly dependent on the quality of the clinical experience obtained while placed in the clinical environment. The clinical environment has amongst other, key role players which include the clinical supervisor. The primary role of the clinical supervisor is to guide nursing students to become the best practice nursing professionals. However, globally literature alludes to the failure of educating institutions to deliver competent nursing professionals to meet the needs of patients and deliver quality patient care. At the participating university, this may be due to various factors such as large student numbers and social and environmental challenges experienced by clinical supervisors. The aim of this study was to explore and describe the lived experiences of clinical supervisors who supervise nursing students at a higher education institution. The study employed a qualitative research approach utilizing a descriptive phenomenological design. Purposive sampling was used to select participants, who supervised first and second year nursing studnets at the higher education institution under study. TH esample comprised of eight clinical supervisors who supervise first and secon year nursing studnets at teh institution under study. Data was collected by means of in-depht interviews. Data was analysed using Collaizzi's seven steps method of qualitative analysis. Five major themes identified , focussed on the experiences regarding time a sa constraint to job productivity, the impact of teh organisational culture on the fluidity of support, interpersonal relationships a sa dynamic communication process, impact on the self, and limited resources. Trustworthiness of the data was ensured by means of applying Guba's model of truth value, applicability, consistency and neutrality. Reflexivity was also used by the researcher to further enhance trustworthiness.

Keywords: clinical supervision, clinical supervisors, nursing students, clinical placements

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1721 Qusai-Solid-State Electrochromic Device Based on PolyMethyl Methacrylate (PMMA)/Succinonitrile Gel Polymer Electrolyte

Authors: Jen-Yuan Wang, Min-Chuan Wang, Der-Jun Jan

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Polymer electrolytes can be classified into four major categories, solid polymer electrolytes (SPEs), gel polymer electrolytes (GPEs), polyelectrolytes and composite polymer electrolytes. SPEs suffer from low ionic conductivity at room temperature. The main problems for GPEs are the poor thermal stability and mechanical properties. In this study, a GPE containing PMMA and succinonitrile is prepared to solve the problems mentioned above, and applied to the assembly of a quasi-solid-state electrochromic device (ECD). In the polymer electrolyte, poly(methyl methacrylate) (PMMA) is the polymer matrix and propylene carbonate (PC) is used as the plasticizer. To enhance the mechanical properties of this GPE, succinonitrile (SN) is introduced as the additive. For the electrochromic materials, tungsten oxide (WO3) is used as the cathodic coloring film, which is fabricated by pulsed dc magnetron reactive sputtering. For the anodic coloring material, Prussian blue nanoparticles (PBNPs) are synthesized and coated on the transparent Sn-doped indium oxide (ITO) glass. The thickness of ITO, WO3 and PB film is 110, 170 and 200 nm, respectively. The size of the ECD is 5×5 cm2. The effect of the introduction of SN into the GPEs is discussed by observing the electrochromic behaviors of the WO3-PB ECD. Besides, the composition ratio of PC to SN is also investigated by measuring the ionic conductivity. The optimized ratio of PC to SN is 4:1, and the ionic conductivity under this condition is 6.34x10-5 S∙cm-1, which is higher than that of PMMA/PC (1.35x10-6 S∙cm-1) and PMMA/EC/PC (4.52x10-6 S∙cm-1). This quasi-solid-state ECD fabricated with the PMMA/SN based GPE shows an optical contrast of ca. 53% at 690 nm. The optical transmittance of the ECD can be reversibly modulated from 72% (bleached) to 19% (darkened), by applying potentials of 1.5 and -2.2 V, respectively. During the durability test, the optical contrast of this ECD remains 44.5% after 2400 cycles, which is 83% of the original one.

Keywords: electrochromism, tungsten oxide, prussian blue, poly(methyl methacrylate), succinonitrile

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1720 Nonmedical Determinants of Congenital Heart Diseases in Children from the Perspective of Mothers: A Qualitative Study in Iran

Authors: Maryam Borjali

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Introduction. Mortality due to noncommunicable diseases has increased in the world today with the advent of demographic shifts, growing age, and lifestyle patterns in the world, which have been affected by economic and social crises. Congenital heart defects are one of the forms of diseases that have raised infant mortality worldwide. e objective of present study was to identify nonmedical determinants related to this abnormality from the mother’s perspectives. Methods. is research was a qualitative study and the data collection method was a semistructured interview with mothers who had children with congenital heart diseases referring to the Shahid Rajaei Heart Hospital in Tehran, Iran. A thematic analysis approach was employed to analyze transcribed documents assisted by MAXQDA Plus version 12. Results. Four general themes and ten subthemes including social contexts (social harms, social interactions, and social necessities), psychological contexts (mood disorders and mental well-being), cultural contexts (unhealthy lifestyle, family culture, and poor parental health behaviors), and environmental contexts (living area and polluted air) were extracted from interviews with mothers of children with congenital heart diseases. Conclusions. Results suggest that factors such as childhood poverty, lack of parental awareness of congenital diseases, lack of proper nutrition and health facilities, education, and lack of medical supervision during pregnancy were most related with the birth of children with congenital heart disease from mothers’ prospective. In this regard, targeted and intersectorial collaborations are proposed to address nonmedical determinants related to the incidence of congenital heart diseases.

Keywords: congenital_cou, cultural, social, platform

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1719 The Feminine Speech and the Ritual of Death in Albania

Authors: Aida Lamaj

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Death is an inevitable phenomenon in our life, in the same way, are also the ritual of death accompanied by the dirge and the keening performed by men. Keening is a phenomenon common among all peoples, the instances in which the ritual of death and keening coincide, as a special phenomenon of its, are numerous given the fact that keening is an outcome of an extremely special emotional state. However, even during the ritual of death, every people try to display through words its qualities, a multitude of characteristics preserved and transmitted with fanaticism from one generation to the other. The ritual of death constitutes an important element of our tradition and at the same time a material always interesting to be studied in minute details. In this study, we have tried to limit ourselves to the feminine speech, since keening, in general in Albania has been carried out by women. Differences and similarities among keening on the national scale, from the diachronic and synchronic point of view, can be seen clearly if we compare the Albanian creations in different regions. The similarities and differences within the Albanian culture serve as a typical paradigm to study how the ancient elements of outlook that the Albanians have had on death, history, and the social organization in these regions have been preserved and transmitted and above all, in what way these feelings have been clothed from the linguistic point of view, the typologies of keening and of all of the ritual of death, which clearly shows archaic forms as well as new developments. These data have been gathered not only by conducting various surveys but also by observing closely the linguistic behavior of women in Albania during the ritual of death. The study has encompassed the popular lyric poetry as well as new entries, whereas from the geographic point of view we focus mainly in the Southern regions, although examples from other regions where Albanian speaking people live are also present. The main results of the study show that women use much more than men dialect form, peripheral language elements and descriptive elements during their speech in the ritual of death.

Keywords: feminine speech in Albania, linguistic characteristics of the dirge, ritual of death, the typologies of keening

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1718 Business Program Curriculum with Industry-Recognized Certifications: An Empirical Study of Exam Results and Program Curriculum

Authors: Thomas J. Bell III

Abstract:

Pursuing a business degree is fraught with perplexing questions regarding the rising tuition cost and the immediate value of earning a degree. Any decision to pursue an undergraduate business degree is perceived to have value if it facilitates post-graduate job placement. Business programs have decreased value in the absence of innovation in business programs that close the skills gap between recent graduates and employment opportunities. Industry-based certifications are seemingly becoming a requirement differentiator among job applicants. Texas Wesleyan University offers a Computer Information System (CIS) program with an innovative curriculum that integrates industry-recognized certification training into its traditional curriculum with core subjects and electives. This paper explores a culture of innovation in the CIS business program curriculum that creates sustainable stakeholder value for students, employers, the community, and the university. A quantitative research methodology surveying over one-hundred students in the CIS program will be used to examine factors influencing the success or failure of students taking certification exams. Researchers will analyze control variables to identify specific correlations between practice exams, teaching pedagogy, study time, age, work experience, etc. This study compared various exam preparation techniques to corresponding exam results across several industry certification exams. The findings will aid in understanding control variables with correlations that positively and negatively impact exam results. Such discovery may provide useful insight into pedagogical impact indicators that positively contribute to certification exam success and curriculum enhancement.

Keywords: taking certification exams, exam training, testing skills, exam study aids, certification exam curriculum

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1717 Stabilization of y-Sterilized Food, Packaging Materials by Synergistic Mixtures of Food-Contact Approval Stabilizers

Authors: Sameh A. S. Thabit Alariqi

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Food is widely packaged with plastic materials to prevent microbial contamination and spoilage. Ionizing radiation is widely used to sterilize the food-packaging materials. Sterilization by γ-radiation causes degradation for the plastic packaging materials such as embrittlement, stiffening, softening, discoloration, odour generation, and decrease in molecular weight. Many antioxidants can prevent γ-degradation but most of them are toxic. The migration of antioxidants to its environment gives rise to major concerns in case of food packaging plastics. In this attempt, we have aimed to utilize synergistic mixtures of stabilizers which are approved for food-contact applications. Ethylene-propylene-diene terpolymer (EPDM) have been melt-mixed with hindered amine stabilizers (HAS), phenolic antioxidants and organo-phosphites (hydroperoxide decomposer). Results were discussed by comparing the stabilizing efficiency of mixtures with and without phenol system. Among phenol containing systems where we mostly observed discoloration due to the oxidation of hindered phenol, the combination of secondary HAS, tertiary HAS, organo-phosphite and hindered phenol exhibited improved stabilization efficiency than single or binary additive systems. The mixture of secondary HAS and tertiary HAS, has shown antagonistic effect of stabilization. However, the combination of organo-phosphite with secondary HAS, tertiary HAS and phenol antioxidants have been found to give synergistic even at higher doses of -sterilization. The effects have been explained through the interaction between the stabilizers. After γ-irradiation, the consumption of oligomeric stabilizer significantly depends on the components of stabilization mixture. The effect of the organo-phosphite antioxidant on the overall stability has been discussed.

Keywords: ethylene-propylene-diene terpolymer, synergistic mixtures, gamma sterilization, gamma stabilization

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1716 Integration Between Seismic Planning and Urban Planning for Improving the City Image of Tehran - Case of Tajrish

Authors: Samira Eskandari

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The image of Tehran has been impacted in recent years due to poor urban management and fragmented governance. There is no cohesive urban beautification framework in Tehran to enforce builders take aesthetic factors seriously when design and construct new buildings. The existing guidelines merely provide people with recommendations, not regulations. Obviously, Tehran needs a more comprehensive and strict urban beautification framework to restore its image. The damaged image has impacted the city’s social, economic and environmental growth. This research aims to find and examine a solution by which the employment of urban beautification regulation would be guaranteed, and city image would be organized. The methodology is based on a qualitative approach associated with analytical methods, in-depth surveys and interviews with Tehran citizens, authorities and experts, and use of academic resources as well as simulation. As a result, one practical solution is to incorporate aesthetic guidelines into a survival-related framework like a seismic guideline. Tehran is a seismic site, and all the buildings in Tehran have to be retrofitted against earthquake during construction. Hence, by integrating seismic regulations and aesthetic disciplines, urban beautification will be somehow guaranteed. Besides, the seismic image can turn into Tehran’s brand and enhances city identity. This research is trying to increase the social, environmental, and economic interconnectedness between urban planning and seismic planning by the usage of landscape architecture methods. As a case study, the potential outcomes are simulated in Tajrish, a suburb located in the north of Tehran. The result is that, by the redefinition of the morphology of seismic retrofitting systems, used in the significant city image elements, and re-function them in accordance with the Iranian culture and traditions, the city image would become more harmonized and legible.

Keywords: earthquake, retrofitting systems, Tehran image, urban beautification

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1715 High Pressure Processing of Jackfruit Bulbs: Effect on Color, Nutrient Profile and Enzyme Inactivation

Authors: Jyoti Kumari, Pavuluri Srinivasa Rao

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Jackfruit (ArtocarpusheterophyllusL.) is an underutilized yet highly nutritious fruit with unique flavour, known for its therapeutic and culinary properties. Fresh jackfruit bulb has a very short shelf life due to high moisture and sugar content leading to microbial and enzymatic browning, hindering its consumer acceptability and marketability. An attempt has been made for the preservation of the ripe jackfruit bulbs, by the application of high pressure (HP) over a range of 200-500 MPa at ambient temperature for dwell times ranging from 5 to 20 min. The physicochemical properties of jackfruit bulbs such as the pH, TSS, and titrable acidity were not affected by the pressurization process. The ripening index of the fruit bulb also decreased following HP treatment. While the ascorbic acid and antioxidant activity of jackfruit bulb were well retained by high pressure processing (HPP), the total phenols and carotenoids showed a slight increase. The HPP significantly affected the colour and textural properties of jackfruit bulb. High pressure processing was highly effective in reducing the browning index of jackfruit bulbs in comparison to untreated bulbs. The firmness of the bulbs improved upon the pressure treatment with longer dwelling time. The polyphenol oxidase has been identified as the most prominent oxidative enzyme in the jackfruit bulb. The enzymatic activity of polyphenol oxidase and peroxidase were significantly reduced by up to 40% following treatment at 400 MPa/15 min. HPP of jackfruit bulbs at ambient temperatures is shown to be highly beneficial in improving the shelf stability, retaining its nutrient profile, color, and appearance while ensuring the maximum inactivation of the spoilage enzymes.

Keywords: antioxidant capacity, ascorbic acid, carotenoids, color, HPP-high pressure processing, jackfruit bulbs, polyphenol oxidase, peroxidase, total phenolic content

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1714 Tax System Reform in Nepal: Analysis of Contemporary Issues, Challenges, and Ways Forward

Authors: Dilliram Paudyal

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The history of taxation in Nepal dates back to antiquity. However, the modern tax system gained its momentum after the establishment of democracy in 1951, which initially focused only land tax and tariff on foreign trade. In the due time, several taxes were introduced, such as direct taxes, indirect taxes, and non-taxes. However, the tax structure in Nepal is heavily dominated by indirect taxes that contribute more than 60 % of the total revenue. The government has been mobilizing revenues through a series of tax reforms during the Tenth Five-year Plan (2002 – 2007) and successive Three-year Interim Development Plans by introducing several tax measures. However, these reforms are regressive in nature, which does not lead the overall economy towards short-run stability as well as in the long run development. Based on the literature review and discussion among government officials and few taxpayers individually and groups, this paper aims to major issues and challenges that hinder the tax reform effective in Nepal. Additionally, this paper identifies potential way and process of tax reform in Nepal. The results of the study indicate that transparency in a major problem in Nepalese tax system in Nepal, where serious structural constraints with administrative and procedural complexities envisaged in the Income Tax Act and taxpayers are often unaware of the specific size of tax which is to comply them. Some other issues include high tax rate, limited tax base, leakages in tax collection, rigid and complex Income Tax Act, inefficient and corrupt tax administration, limited potentialities of direct taxes and negative responsiveness of land tax with higher administrative costs. In the context, modality of tax structure and mobilize additional resources is to be rectified on a greater quantum by establishing an effective, dynamic and highly power driven Autonomous Revenue Board.

Keywords: corrupt, development, inefficient, taxation

Procedia PDF Downloads 173