Search results for: and global screening criteria
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Paper Count: 8707

Search results for: and global screening criteria

2137 Methodology and Credibility of Unmanned Aerial Vehicle-Based Cadastral Mapping

Authors: Ajibola Isola, Shattri Mansor, Ojogbane Sani, Olugbemi Tope

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The cadastral map is the rationale behind city management planning and development. For years, cadastral maps have been produced by ground and photogrammetry platforms. Recent evolution in photogrammetry and remote sensing sensors ignites the use of Unmanned Aerial Vehicle systems (UAVs) for cadastral mapping. Despite the time-saving and multi-dimensional cost-effectiveness of the UAV platform, issues related to cadastral map accuracy are a hindrance to the wide applicability of UAVs' cadastral mapping. This study aims to present an approach leading to the generation and assessing the credibility of UAV cadastral mapping. Different sets of Red, Green, and Blue (RGB) photos were obtained from the Tarot 680-hexacopter UAV platform flown over the Universiti Putra Malaysia campus sports complex at an altitude range of 70 m, 100 m, and 250. Before flying the UAV, twenty-eight ground control points were evenly established in the study area with a real-time kinematic differential global positioning system. The second phase of the study utilizes an image-matching algorithm for photos alignment wherein camera calibration parameters and ten of the established ground control points were used for estimating the inner, relative, and absolute orientations of the photos. The resulting orthoimages are exported to ArcGIS software for digitization. Visual, tabular, and graphical assessments of the resulting cadastral maps showed a different level of accuracy. The results of the study show a gradual approach for generating UAV cadastral mapping and that the cadastral map acquired at 70 m altitude produced better results.

Keywords: aerial mapping, orthomosaic, cadastral map, flying altitude, image processing

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2136 Traits and Dilemma: Feminism and Multiple Demands in Young Chinese Female-Directed Films

Authors: Deng Qiaoshan

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With the rise of feminism in the global film industry, feminist expressions in Chinese films have also evolved, reflecting societal focus on gender issues. This article focuses on young Chinese female directors such as Yang Lina, Teng Congcong, and Yang Mingming. Their films now present richer female perspectives and consciously incorporate unique female life experiences. They highlight women's real-life struggles, portraying ’struggling’ female identities—characters facing professional failures and desire identity issues, ultimately returning to family roles. These films commonly explore the ‘mother-daughter relationship’, with some using genre storytelling for commercial appeal and others deconstructing the ‘myth of motherhood’ to reflect reality, rewriting traditional maternal roles. The ‘struggling’ female identity in these directors' films shows an aesthetic of ‘pseudo-reality’, blending realistic situations with poetic, lyrical elements, reflecting their creative traits and internal conflicts. These contradictions are closely related to the unique creative context of Chinese cinema in which they operate. Emerging under China's strict film censorship system, film industrialization, consumerist culture, and internet environment, new-generation directors face multiple demands. How to ‘survive’ amidst complex commercial requirements while creating films with a clear feminist consciousness is the fundamental dilemma faced by young Chinese female directors.

Keywords: female directors, feminism film, female dilemma, film censorship system

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2135 The Event of Extreme Precipitation Occurred in the Metropolitan Mesoregion of the Capital of Para

Authors: Natasha Correa Vitória Bandeira, Lais Cordeiro Soares, Claudineia Brazil, Luciane Teresa Salvi

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The intense rain event that occurred between February 16 and 18, 2018, in the city of Barcarena in Pará, located in the North region of Brazil, demonstrates the importance of analyzing this type of event. The metropolitan mesoregion of Belem was severely punished by rains much above the averages normally expected for that time of year; this phenomenon affected, in addition to the capital, the municipalities of Barcarena, Murucupi and Muruçambá. Resulting in a great flood in the rivers of the region, whose basins were affected with great intensity of precipitation, causing concern for the local population because in this region, there are located companies that accumulate ore tailings, and in this specific case, the dam of any of these companies, leaching the ore to the water bodies of the Murucupi River Basin. This article aims to characterize this phenomenon through a special analysis of the distribution of rainfall, using data from atmospheric soundings, satellite images, radar images and data from the GPCP (Global Precipitation Climatology Project), in addition to rainfall stations located in the study region. The results of the work demonstrated a dissociation between the data measured in the meteorological stations and the other forms of analysis of this extreme event. Monitoring carried out solely on the basis of data from pluviometric stations is not sufficient for monitoring and/or diagnosing extreme weather events, and investment by the competent bodies is important to install a larger network of pluviometric stations sufficient to meet the demand in a given region.

Keywords: extreme precipitation, great flood, GPCP, ore dam

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2134 Directly Observed Treatment Short-Course (DOTS) for TB Control Program: A Ten Years Experience

Authors: Solomon Sisay, Belete Mengistu, Woldargay Erku, Desalegne Woldeyohannes

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Background: Tuberculosis is still the leading cause of illness in the world which accounted for 2.5% of the global burden of disease, and 25% of all avoidable deaths in developing countries. Objectives: The aim of study was to assess impact of DOTS strategy on tuberculosis case finding and treatment outcome in Gambella Regional State, Ethiopia from 2003 up to 2012 and from 2002 up to 2011, respectively. Methods: Health facility-based retrospective study was conducted. Data were collected and reported in quarterly basis using WHO reporting format for TB case finding and treatment outcome from all DOTS implementing health facilities in all zones of the region to Federal Ministry of Health. Results: A total of 10024 all form of TB cases had been registered between the periods from 2003 up to 2012. Of them, 4100 (40.9%) were smear-positive pulmonary TB, 3164 (31.6%) were smear-negative pulmonary TB and 2760 (27.5%) had extra-pulmonary TB. Case detection rate of smear-positive pulmonary TB had increased from 31.7% to 46.5% from the total TB cases and treatment success rate increased from 13% to 92% with average mean value of being 40.9% (SD= 0.1) and 55.7% (SD=0.28), respectively for the specified year periods. Moreover, the average values of treatment defaulter and treatment failure rates were 4.2% and 0.3%, respectively. Conclusion: It is possible to achieve the recommended WHO target which is 70% of CDR for smear-positive pulmonary TB, and 85% of TSR as it was already been fulfilled the targets for treatments more than 85% from 2009 up to 2011 in the region. However, it requires strong efforts to enhance case detection rate of 40.9% for smear-positive pulmonary TB through implementing alternative case finding strategies.

Keywords: Gambella Region, case detection rate, directly observed treatment short-course, treatment success rate, tuberculosis

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2133 Effects of Reclaimed Agro-Industrial Wastewater for Long-Term Irrigation of Herbaceous Crops on Soil Chemical Properties

Authors: E. Tarantino, G. Disciglio, G. Gatta, L. Frabboni, A. Libutti, A. Tarantino

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Worldwide, about two-thirds of industrial and domestic wastewater effluent is discharged without treatment, which can cause contamination and eutrophication of the water. In particular, for Mediterranean countries, irrigation with treated wastewater would mitigate the water stress and support the agricultural sector. Changing global weather patterns will make the situation worse, due to increased susceptibility to drought, which can cause major environmental, social, and economic problems. The study was carried out in open field in an intensive agricultural area of the Apulian region in Southern Italy where freshwater resources are often scarce. As well as providing a water resource, irrigation with treated wastewater represents a significant source of nutrients for soil–plant systems. However, the use of wastewater might have further effects on soil. This study thus investigated the long-term impact of irrigation with reclaimed agro-industrial wastewater on the chemical characteristics of the soil. Two crops (processing tomato and broccoli) were cultivated in succession in Stornarella (Foggia) over four years from 2012 to 2016 using two types of irrigation water: groundwater and tertiary treated agro-industrial wastewater that had undergone an activated sludge process, sedimentation filtration, and UV radiation. Chemical analyses were performed on the irrigation waters and soil samples. The treated wastewater was characterised by high levels of several chemical parameters including TSS, EC, COD, BOD5, Na+, Ca2+, Mg2+, NH4-N, PO4-P, K+, SAR and CaCO3, as compared with the groundwater. However, despite these higher levels, the mean content of several chemical parameters in the soil did not show relevant differences between the irrigation treatments, in terms of the chemical features of the soil.

Keywords: agro-industrial wastewater, broccoli, long-term re-use, tomato

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2132 Basal Cell Carcinoma Excision Intraoperative Frozen Section for Tumor Clearance and Reconstructive Surgery: A Prospective Open Label Interventional Study

Authors: Moizza Tahir, Uzma Bashir, Aisha Akhtar, Zainab Ansari, Sameen Ansari, Muhammad Ali Tahir

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Cancer burden has globally increased. Among cutaneous cancers basal cell carcinoma constitute vast majority of skin cancer. There is need for appropriate diagnostic, therapeutic and prognostic significance evaluation for skin cancers Present study report intraoperative frozen section (FS) histopathological clearance for excision of BCC in a tertiary care center and find the frequency of involvement of surgical margin with reference to anatomical site, with size and surgical technique. It was prospective open label interventional study conducted at Dermatology department of tertiary care hospital Rawalpindi Pakistan in lais on with histopathology department from January 2023 to April 2024. Total of thirty-six (n = 36) patients between age 45-80 years with basal cell carcinoma of 10-20mm on face were included following inclusion exclusion criteria by purposive sampling technique. Informed consent was taken. Surgical excision was performed and intraoperative frozen section histopathology clearance of tumor margin was taken from histopathologist on telephone. Surgical reconstruction was done. Final Histopathology report was reexamined on day 10th for margin and depth clearance. Descriptive statistics were calculated for age, gender, sun exposure, reconstructive technique, anatomical site, and tumor free margin report on frozen section analysis. Chi square test was employed for statistical significance of involvement of surgical margin with reference to anatomical site, size and decision on reconstructive surgical technique, p value of <0.05 was considered significant. Total of 36 patients of BCC were enrolled, males 12 (33.3%) and females were 24 (66.6%). Age ranged from 45 year to 80 year mean of 58.36 ±SD7.8. Size of BCC ranged from 10mm to 35mm mean of 25mm ±SD 0.63. Morphology was nodular 18 (50%), superficial spreading 11(30.6%), morphoeic 1 (2.8%) and ulcerative in 6(16.7%) cases. Intraoperative frozen section for histopathological margin clearance with 2-3 mm safety margin and surgical technique has p-value0.51, for anatomical site p value 0.24 and size p-0.84. Intraoperative frozen section (FS) histopathological clearance for BCC face with 2-3mm safety margin with reference to reconstructive technique, anatomical site and size of BCC were insignificant.

Keywords: basal cell carcinoma, tumor free amrgin, basal cell carcinoma and frozen section, safety margin

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2131 Strategies for Tackling Climate Change: Review of Sustainability and Air-Conditioning

Authors: Tosin T. Oye, Keng Goh, Naren Gupta, Toyosi K. Oye

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One of the most extreme difficulties confronting humankind in the twenty-first century is the consumption of energy. Non-renewable energy sources have been the fundamental energy assets for human culture. The consumption of energy sources emanating from the use of air-conditioning is still causing and has caused harm to the environment and human health. The request for energy could be double or perhaps triple in the future because of the utilization of air-conditioning systems as the worldwide population develops and emerging districts grow their economics. This has recently raised worries in sustainable development over climate change, global warming, ozone layer reduction, health issues, and possible supply problems. As a result of the improvement of way of life, air-conditioning has generally been applied. Nevertheless, environmental pollutions and health issues related with the use of air-conditioning unfolds more as often as possible. In order to diminish their level of undesirable impact on the environment, it is essential to establish suitable strategies for tackling climate change. Therefore, this paper aims to review and analyze studies in sustainability and air- conditioning and subsequently suggest strategies for combatting climate change. Future perspectives for tackling climate change are likewise suggested. The key findings revealed that it is required to establish sustainability measures to reduce the level of energy consumption and carbon emissions in a bid to effectively tackle climate change and its impact on the environment, and then raise public alertness towards the adverse impact of climate change arising from the use of air-conditioning systems. The research outcome offers valuable awareness to the general public, organizations, policymakers, and the government in making future municipal zones sustainable and more climate resilient.

Keywords: air-conditioning, climate change, environment, human health, sustainability

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2130 International Financial Reporting Standards and the Quality of Banks Financial Statement Information: Evidence from an Emerging Market-Nigeria

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

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

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

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2129 An Effort at Improving Reliability of Laboratory Data in Titrimetric Analysis for Zinc Sulphate Tablets Using Validated Spreadsheet Calculators

Authors: M. A. Okezue, K. L. Clase, S. R. Byrn

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The requirement for maintaining data integrity in laboratory operations is critical for regulatory compliance. Automation of procedures reduces incidence of human errors. Quality control laboratories located in low-income economies may face some barriers in attempts to automate their processes. Since data from quality control tests on pharmaceutical products are used in making regulatory decisions, it is important that laboratory reports are accurate and reliable. Zinc Sulphate (ZnSO4) tablets is used in treatment of diarrhea in pediatric population, and as an adjunct therapy for COVID-19 regimen. Unfortunately, zinc content in these formulations is determined titrimetrically; a manual analytical procedure. The assay for ZnSO4 tablets involves time-consuming steps that contain mathematical formulae prone to calculation errors. To achieve consistency, save costs, and improve data integrity, validated spreadsheets were developed to simplify the two critical steps in the analysis of ZnSO4 tablets: standardization of 0.1M Sodium Edetate (EDTA) solution, and the complexometric titration assay procedure. The assay method in the United States Pharmacopoeia was used to create a process flow for ZnSO4 tablets. For each step in the process, different formulae were input into two spreadsheets to automate calculations. Further checks were created within the automated system to ensure validity of replicate analysis in titrimetric procedures. Validations were conducted using five data sets of manually computed assay results. The acceptance criteria set for the protocol were met. Significant p-values (p < 0.05, α = 0.05, at 95% Confidence Interval) were obtained from students’ t-test evaluation of the mean values for manual-calculated and spreadsheet results at all levels of the analysis flow. Right-first-time analysis and principles of data integrity were enhanced by use of the validated spreadsheet calculators in titrimetric evaluations of ZnSO4 tablets. Human errors were minimized in calculations when procedures were automated in quality control laboratories. The assay procedure for the formulation was achieved in a time-efficient manner with greater level of accuracy. This project is expected to promote cost savings for laboratory business models.

Keywords: data integrity, spreadsheets, titrimetry, validation, zinc sulphate tablets

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2128 Variable Refrigerant Flow (VRF) Zonal Load Prediction Using a Transfer Learning-Based Framework

Authors: Junyu Chen, Peng Xu

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In the context of global efforts to enhance building energy efficiency, accurate thermal load forecasting is crucial for both device sizing and predictive control. Variable Refrigerant Flow (VRF) systems are widely used in buildings around the world, yet VRF zonal load prediction has received limited attention. Due to differences between VRF zones in building-level prediction methods, zone-level load forecasting could significantly enhance accuracy. Given that modern VRF systems generate high-quality data, this paper introduces transfer learning to leverage this data and further improve prediction performance. This framework also addresses the challenge of predicting load for building zones with no historical data, offering greater accuracy and usability compared to pure white-box models. The study first establishes an initial variable set of VRF zonal building loads and generates a foundational white-box database using EnergyPlus. Key variables for VRF zonal loads are identified using methods including SRRC, PRCC, and Random Forest. XGBoost and LSTM are employed to generate pre-trained black-box models based on the white-box database. Finally, real-world data is incorporated into the pre-trained model using transfer learning to enhance its performance in operational buildings. In this paper, zone-level load prediction was integrated with transfer learning, and a framework was proposed to improve the accuracy and applicability of VRF zonal load prediction.

Keywords: zonal load prediction, variable refrigerant flow (VRF) system, transfer learning, energyplus

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2127 The Impact of Insomnia on the Academic Performance of Mexican Medical Students: Gender Perspective

Authors: Paulina Ojeda, Damaris Estrella, Hector Rubio

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Insomnia is a disorder characterized by difficulty falling asleep, staying asleep or both. It negatively affects the life quality of people, it hinders the concentration, attention, memory, motor skills, among other abilities that complicate work or learning. Some studies show that women are more susceptible to insomnia. Medicine curricula usually involve a great deal of theoretical and memory content, especially in the early years of the course. The way to accredit a university course is to demonstrate the level of competence or acquired knowledge. In Mexico the most widely used form of measurement is written exams, with numerical scales results. The prevalence of sleep disorders in university students is usually high, so it is important to know if insomnia has an effect on school performance in men and women. A cross-sectional study was designed that included a probabilistic sample of 118 regular students from the School of Medicine of the Autonomous University of Yucatan, Mexico. All on legally age. The project was authorized by the School of Medicine and all the ethical implications of the case were monitored. Participants completed anonymously the following questionnaires: Pittsburgh Sleep Quality Index, Insomnia Severity Index, AUDIT test, epidemiological and clinical data. Academic performance was assessed by the average number of official grades earned on written exams, as well as the number of approved or non-approved courses. These data were obtained officially through the corresponding school authorities. Students with at least one unapproved course or average less than 70 were considered to be poor performers. With all courses approved and average between 70-79 as regular performance and with an average of 80 or higher as a good performance. Statistical analysis: t-Student, difference of proportions and ANOVA. 65 men with a mean age of 19.15 ± 1.60 years and 53 women of 18.98 ± 1.23 years, were included. 96% of the women and 78.46% of the men sleep in the family home. 16.98% of women and 18.46% of men consume tobacco. Most students consume caffeinated beverages. 3.7% of the women and 10.76% of the men complete criteria of harmful consumption of alcohol. 98.11% of the women and 90.76% of the men are perceived with poor sleep quality. Insomnia was present in 73% of women and 66% of men. Women had higher levels of moderate insomnia (p=0.02) compared to men and only one woman had severe insomnia. 50.94% of the women and 44.61% of the men had poor academic performance. 18.86% of women and 27% of men performed well. Only in the group of women we found a significant association between poor performance with mild (p= 0.0035) and moderate (p=0.031) insomnia. The medical students reported poor sleep quality and insomnia. In women, levels of insomnia were associated with poor academic performance.

Keywords: scholar-average, sex, sleep, university

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2126 The Effect of Torsional Angle on Reversible Electron Transfer in Donor: Acceptor Frameworks Using Bis(Imino)Pyridines as Proxy

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

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

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

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2125 Clinico-pathological Study of Xeroderma Pigmentosa: A Case Series of Eight Cases

Authors: Kakali Roy, Sahana P. Raju, Subhra Dhar, Sandipan Dhar

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Introduction: Xeroderma pigmentosa (XP) is a rare inherited (autosomal recessive) disease resulting from impairment in DNA repair that involves recognition and repair of ultraviolet radiation (UVR) induced DNA damage in the nucleotide excision repair pathway. Which results in increased photosensitivity, UVR induced damage to skin and eye, increased susceptibility of skin and ocular cancer, and progressive neurodegeneration in some patients. XP is present worldwide, with higher incidence in areas having frequent consanguinity. Being extremely rare, there is limited literature on XP and associated complications. Here, the clinico-pathological experience (spectrum of clinical presentation, histopathological findings of malignant skin lesions, and progression) of managing 8 cases of XP is presented. Methodology: A retrospective study was conducted in a pediatric tertiary care hospital in eastern India during a ten-year period from 2013 to 2022. A clinical diagnosis was made based on severe sun burn or premature photo-aging and/or onset of cutaneous malignancies at early age (1st decade) in background of consanguinity and autosomal recessive inheritance pattern in family. Results: The mean age of presentation was 1.2 years (range of 7month-3years), while three children presented during their infancy. Male to female ratio was 5:3, and all were born of consanguineous marriage. They presented with dermatological manifestations (100%) followed by ophthalmic (75%) and/or neurological symptoms (25%). Patients had normal skin at birth but soon developed extreme sensitivity to UVR in the form of exaggerated sun tanning, burning, and blistering on minimal sun exposure, followed by abnormal skin pigmentation like freckles and lentiginosis. Subsequently, over time there was progressive xerosis, atrophy, wrinkling, and poikiloderma. Six patients had varied degree of ocular involvement, while three of them had severe manifestation, including madarosis, tylosis, ectropion, Lagopthalmos, Pthysis bulbi, clouding and scarring of the cornea with complete or partial loss of vision, and ophthalmic malignancies. 50% (n=4) cases had skin and ocular pre-malignant (actinic keratosis) and malignant lesions, including melanoma and non melanoma skin cancer (NMSC) like squamous cell carcinoma (SCC) and basal cell carcinoma (BCC) in their early childhood. One patient had simultaneous occurrence of multiple malignancies together (SCC, BCC, and melanoma). Subnormal intelligence was noticed as neurological feature, and none had sensory neural hearing loss, microcephaly, neuroregression, or neurdeficit. All the patients had been being managed by a multidisciplinary team of pediatricians, dermatologists, ophthalmologists, neurologists and psychiatrists. Conclusion: Although till date there is no complete cure for XP and the disease is ultimately fatal. But increased awareness, early diagnosis followed by persistent vigorous protection from UVR, and regular screening for early detection of malignancies along with psychological support can drastically improve patients’ quality of life and life expectancy. Further research is required on formulating optimal management of XP, specifically the role and possibilities of gene therapy in XP.

Keywords: childhood malignancies, dermato-pathological findings, eastern India, Xeroderma pigmentosa

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2124 Digital Skill Framework Required by Students of Building Technology in Nigerian Higher Institutions

Authors: Shirka Kassam Jwasshaka

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

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

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2123 A Seven Year Single-Centre Study of Dental Implant Survival in Head and Neck Oncology Patients

Authors: Sidra Suleman, Maliha Suleman, Stephen Brindley

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Oral rehabilitation of head and neck cancer patients plays a crucial role in the quality of life for such individuals post-treatment. Placement of dental implants or implant-retained prostheses can help restore oral function and aesthetics, which is often compromised following surgery. Conventional prosthodontic techniques can be insufficient in rehabilitating such patients due to their altered anatomy and reduced oral competence. Hence, there is a strong clinical need for the placement of dental implants. With an increasing incidence of head and neck cancer patients, the demand for such treatment is rising. Aim: The aim of the study was to determine the survival rate of dental implants in head and neck cancer patients placed at the Restorative and Maxillofacial Department, Royal Stoke University Hospital (RSUH), United Kingdom. Methodology: All patients who received dental implants between January 1, 2013 to December 31, 2020 were identified. Patients were excluded based on three criteria: 1) non-head and neck cancer patients, 2) no outpatient follow-up post-implant placement 3) provision of non-dental implants. Scanned paper notes and electronic records were extracted and analyzed. Implant survival was defined as fixtures that had remained in-situ / not required removal. Sample: Overall, 61 individuals were recruited from the 143 patients identified. The mean age was 64.9 years, with a range of 35 – 89 years. The sample included 37 (60.7%) males and 24 (39.3%) females. In total, 211 implants were placed, of which 40 (19.0%) were in the maxilla, 152 (72.0%) in the mandible and 19 (9.0%) in autogenous bone graft sites. Histologically 57 (93.4%) patients had squamous cell carcinoma, with 43 (70.5%) patients having either stage IVA or IVB disease. As part of treatment, 42 (68.9%) patients received radiotherapy, which was carried out post-operatively for 29 (69.0%) cases. Whereas 21 (34.4%) patients underwent chemotherapy, 13 (61.9%) of which were post-operative. The Median follow-up period was 21.9 months with a range from 0.9 – 91.4 months. During the study, 23 (37.7%) patients died and their data was censored beyond the date of death. Results: In total, four patients who had received radiotherapy had one implant failure each. Two mandibular implants failed secondary to osteoradionecrosis, and two maxillary implants did not survive as a result of failure to osseointegrate. The overall implant survival rates were 99.1% at three years and 98.1% at both 5 and 7 years. Conclusions: Although this data shows that implant failure rates are low, it highlights the difficulty in predicting which patients will be affected. Future studies involving larger cohorts are warranted to further analyze factors affecting outcomes.

Keywords: oncology, dental implants, survival, restorative

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2122 Community-Based Ecotourism Development for Sustainability: Lessons From Desa Cinta Kobuni

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

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

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

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2121 Confidence Intervals for Process Capability Indices for Autocorrelated Data

Authors: Jane A. Luke

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

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

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2120 Assessment of the Impacts of Climate Change on Climatic Zones over the Korean Peninsula for Natural Disaster Management Information

Authors: Sejin Jung, Dongho Kang, Byungsik Kim

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

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

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2119 Nietzsche's 'Will to Power' as a Potentially Irrational-Rational Psychopathology: How and Why Amor Fati May Prove to Be Its 'Horse Whisperer'

Authors: Nikolai David Blaskow

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

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

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2118 The Fantasy of the Media and the Sexual World of Adolescents: The Relationship between Viewing Sexual Content on Television and Sexual Behaviour of Adolescents

Authors: Ifeanyi Adigwe

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The influence of television on adolescents is prevalent and widespread because television is a powerful sex educator for adolescents. This study examined the relationship between viewing sexual content on television and sexual behaviour of adolescents in public senior secondary schools in Lagos, Nigeria. The study employed a survey research design with a structured questionnaire as instrument. The multi-stage sampling technique was adopted. Firstly, purposive sampling was adopted in selecting 3 educational districts namely: Agege, Maryland, and Agboju. These educational districts were chosen for convenience and its wide coverage area of public senior secondary schools in Lagos State. Secondly, the researcher adopted systematic sampling to select the schools. The schools were listed in alphabetical order in each district and every 10th school were selected, yielding 13 schools altogether. A total of 501 copies of questionnaire were administered to the students and a total 491 copies of the questionnaire were retrieved. Only 453 copies of the questionnaire met the inclusion criteria and were used for analysis. Data were analyzed using descriptive statistics, Pearson Correlation, Principal components analysis, and regression analysis. Results of correlation analysis showed a positive and significant relationship between adolescent sexual belief and their preference for sexual content in television (r =0.117, N =453, p=0.13), viewing sexual content on television and adolescent sexual behavior, (r =-0.112, N =453, p<0.05), adolescent television preference and their preference for sexual content in television (r =0.328, N =453, p<0.05), adolescent television preference and adolescent’s sexual behavior (r=0.093, N =453, p<0.05). However, a negative but significant relationship exists between adolescent’s sexual knowledge and their sexual behavior (r=-122, N=453, p=0.0009). Pearson’s correlation between adolescents’ sexual knowledge and sexual behavior shows that there is a positive significant but strong relationship between adolescent’s sexual knowledge and their sexual behavior (r=0.967, N=453, p<0.05). The results also show that adolescent’s preference for sexual content in television informs them about their sexuality, development and sexual health. The descriptive and inferential analysis of data revealed that the interaction among adolescent sexual belief, knowledge and adolescents’ preference of sexual in television and its resultant effect on adolescent sexual behavior is apparent because sexual belief and norms about sex of an adolescent can induce his television preference of sexual content on television. The study concludes that exposure to sexual content in television can impact on adolescent sexual behaviour. There is no doubt that the actual outcome of television viewing and adolescent sexual behavior remains controversial because adolescent sexual behavior is multifaceted and multi-dimensional. Since behavior is learned overtime, the frequency of exposure and nature of sexual content viewed overtime induces and hastens sexual activity.

Keywords: adolescent sexual behavior, Nigeria, sexual belief, sexual content, sexual knowledge, television preference

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2117 The Influence of Microcapsulated Phase Change Materials on Thermal Performance of Geopolymer Concrete

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

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

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

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2116 The Environmental Effects of the Flood Disaster in Anambra State

Authors: U. V. Okpala

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

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

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2115 Fabrication and Characterization Analysis of La-Sr-Co-Fe-O Perovskite Hollow Fiber Catalyst for Oxygen Removal in Landfill Gas

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

Abstract:

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

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

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2114 A Deviation Analysis of Career Anchors and Domain Specialization in Management Education

Authors: Santosh Kumar Sharma, Imran Ahmed Khan

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

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

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2113 Exploring the Link between Hoarding Disorder and Trauma: A Scoping Review

Authors: Murray Anderson, Galina Freed, Karli Jahn

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Trauma is increasingly recognized as an important construct that has health implications for those who struggle with various mental health issues. For those individuals who meet the criteria for a diagnosis of hoarding disorder (HD), many have experienced some form of trauma. Further, some of the therapeutic interventions for those with HD can further perpetuate or magnify the experience of trauma. Therefore, the aim of this scoping review is to identify and document the nature and extent of research evidence related to trauma as it connects with HD. This review was guided by the questions, ‘How can our understanding of the trauma cycle help us to better appreciate the experiences of individuals who hoard, and how will a trauma informed lens inform the interventions for hoarding disorder? A comprehensive literature search was performed to identify original studies that contained the words “hoarding” and “trauma.” PsychINFO”,''EBSCO host,” “CINAHL” and “PubMed” were searched between January 2005 and April 2021. Articles were screened by three reviewers. Data extracted included publication date, demographics, study design, type of analysis, and noted connections between hoarding and trauma. Of the 329 articles, all duplicates, articles on hoardings of animals, articles not in English, and those without full-text availability were removed. Five categories were found in the remaining 45 articles, including (a) traumatic and stressful life events; (b) the link between posttraumatic stress disorder, trauma, and hoarding; (c) the relationships between different comorbidities, trauma, and hoarding; (d) the lack of early emotional expression and other forms of parental deprivation; and (e) the role of attachment. Lastly, the literature explains how the links between hoarding and trauma are difficult to study due to the highly stigmatized identities with this population. The review provided strong support for the connections between the experience of trauma and HD. What is missing from the literature is the use of a trauma-informed lens to better account for the ways in which hoarding disorder is understood. Other missing pieces in the literature are the potential uses of a trauma-informed lens to enhance the therapeutic process, to understand and reduce treatment attrition, and to improve treatment outcomes. The application of a trauma informed lens could improve our understanding of effective interactions among clients, families, and communities and improve the education around hoarding-related matters. Exploring the connections between trauma and HD can improve therapeutic delivery and destigmatize the experience of dealing with clutter and hoarding concerns. This awareness can also provide health care professionals with both the language and skills to liberate them from a reductionist view on HD.

Keywords: hoarding, attachment, parental deprivation, trauma

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2112 The Effects of Peer Education on Condom Use Intentions: A Comprehensive Sex Education Quality Improvement Project

Authors: Janell Jayamohan

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

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

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2111 Strategic Public Procurement: A Lever for Social Entrepreneurship and Innovation

Authors: B. Orser, A. Riding, Y. Li

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To inform government about how gender gaps in SME ( small and medium-sized enterprise) contracting might be redressed, the research question was: What are the key obstacles to, and response strategies for, increasing the engagement of women business owners among SME suppliers to the government of Canada? Thirty-five interviews with senior policymakers, supplier diversity organization executives, and expert witnesses to the Canadian House of Commons, Standing Committee on Government Operations and Estimates. Qualitative data were conducted and analysed using N’Vivo 11 software. High order response categories included: (a) SME risk mitigation strategies, (b) SME procurement program design, and (c) performance measures. Primary obstacles cited were government red tape and long and complicated requests for proposals (RFPs). The majority of 'common' complaints occur when SMEs have questions about the federal procurement process. Witness responses included use of outcome-based rather than prescriptive procurement practices, more agile procurement, simplified RFPs, making payment within 30 days a procurement priority. Risk mitigation strategies included provision of procurement officers to assess risks and opportunities for businesses and development of more agile procurement procedures and processes. Recommendations to enhance program design included: improved definitional consistency of qualifiers and selection criteria, better co-ordination across agencies; clarification about how SME suppliers benefit from federal contracting; goal setting; specification of categories that are most suitable for women-owned businesses; and, increasing primary contractor awareness about the importance of subcontract relationships. Recommendations also included third-party certification of eligible firms and the need to enhance SMEs’ financial literacy to reduce financial errors. Finally, there remains the need for clear and consistent pre-program statistics to establish baselines (by sector, issuing department) performance measures, targets based on percentage of contracts granted, value of contract, percentage of target employee (women, indigenous), and community benefits including hiring local employees. The study advances strategies to enhance federal procurement programs to facilitate socio-economic policy objectives.

Keywords: procurement, small business, policy, women

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2110 Prevalance and Factors Associated with Domestic Violence among Preganant Women in Southwest Ethiopia

Authors: Bediru Abamecha

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

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

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2109 Self-Supervised Attributed Graph Clustering with Dual Contrastive Loss Constraints

Authors: Lijuan Zhou, Mengqi Wu, Changyong Niu

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

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

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2108 Understanding Profit Shifting by Multinationals in the Context of Cross-Border M&A: A Methodological Exploration

Authors: Michal Friedrich

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

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

Procedia PDF Downloads 65