Search results for: endogenous growth theory
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 10730

Search results for: endogenous growth theory

3650 Potentiostatic Growth of Hazenite Mineral Coating on AZ31 Magnesium Alloy in 0.1 M K₂HPO₄/0.1 M Na₂HPO₄ Solution

Authors: Liping Wu, Durga Bhakta Pokharel, Junhua Dong, Changgang Wang, Lin Zhao, Wei Ke, Nan Chen

Abstract:

Hazenite conversion coating was deposited on AZ31 Mg alloy in a deaerated phosphate solution containing 0.1 M K₂HPO₄ and 0.1 M Na₂HPO₄ (Na₀.₁K0₀.₁) with pH 9 at −0.8 V. The coating mechanism of hazenite was elucidated by in situ potentiostatic current decay, scanning electron microscopy (SEM), energy dispersive X-ray spectroscopy (EDS), X-ray diffraction (XRD), X-ray photoelectron spectroscopy (XPS), Fourier transform infrared spectroscopy (FT-IR), electron probe micro-analyzer (EPMA) and differential scanning calorimetry (DSC). The volume of H₂ evolved during potentiostatic polarization was measured by a gas collection apparatus. The degradation resistance of the hazenite coating was evaluated in simulated body fluid (SBF) at 37℃ by using potentiodynamic polarization (PDP). The results showed that amorphous Mg(OH)₂ was deposited first, followed by the transformation of Mg(OH)₂ to amorphous MgHPO₄, subsequently the conversion of MgHPO₄ to crystallized K-struvite (KMgPO₄·6H₂O), finally the crystallization of crystallized hazenite (NaKMg₂(PO₄)₂·14H₂O). The deposited coating was composed of four layers where the inner layer is comprised of Mg(OH)₂, the middle layer of Mg(OH)₂ and MgHPO₄, the top layer of Mg(OH)₂, MgHPO₄ and K-struvite, the topmost layer of Mg(OH)₂, MgHPO₄, K-struvite and hazenite (NaKMg₂(PO₄)₂·14H₂O). The PD results showed that the hazenite coating decreased the corrosion rate by two orders of magnitude.

Keywords: magnesium alloy, potentiostatic technique, hazenite, mineral conversion coating

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3649 Students' Ability to Solve Complex Accounting Problems Using a Framework-Based Approach

Authors: Karen Odendaal

Abstract:

Accounting transactions are becoming more complex, and more extensive accounting guidance is provided on a continuous basis. It is widely perceived that conceptual teaching of accounting contributes to lifelong learning. Such a conceptual teaching approach also contributes to effective accounting problem-solving. This framework-based approach is rooted in educational psychologies such as constructivism and Ausubel’s subsumption theory. This study aimed at investigating the ability of students to solve complex accounting problems by using only concepts underlying the Conceptual Framework. An assignment was administered to pre-graduate students at a South African university and this study made use of an interpretative research design which implemented multiple research instruments to investigate the ability of students to solve complex accounting problems using only concepts underlying the Conceptual Framework. Student perceptions were analysed and were aided by a related reflective questionnaire. The importance of the study indicates the necessity of Accounting educators to enhance a conceptual understanding among students as a mechanism for problem-solving of accounting issues. The results indicate that the ability of students to solve accounting problems effectively using only the Conceptual Framework depends on the complexity of the scenario and the students’ familiarity with the problem. The study promotes a balanced and more conceptual (rather than only technical) preference to the problem-solving of complex accounting problems. The study indubitably promotes considerable emphasis on the importance of the Conceptual Framework in accounting education and the promotion of life-long learning in the subject field.

Keywords: accounting education, conceptual teaching, constructivism, framework-based, problem-solving

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3648 The Study of Rapeseed Characteristics by Factor Analysis under Normal and Drought Stress Conditions

Authors: Ali Bakhtiari Gharibdosti, Mohammad Hosein Bijeh Keshavarzi, Samira Alijani

Abstract:

To understand internal characteristics relationships and determine factors which explain under consideration characteristics in rapeseed varieties, 10 rapeseed genotypes were implemented in complete accidental plot with three-time repetitions under drought stress in 2009-2010 in research field of agriculture college, Islamic Azad University, Karaj branch. In this research, 11 characteristics include of characteristics related to growth, production and functions stages was considered. Variance analysis results showed that there is a significant difference among rapeseed varieties characteristics. By calculating simple correlation coefficient under both conditions, normal and drought stress indicate that seed function characteristics in plant and pod number have positive and significant correlation in 1% probable level with seed function and selection on the base of these characteristics was effective for improving this function. Under normal and drought stress, analyzing the main factors showed that numbers of factors which have more than one amount, had five factors under normal conditions which were 82.72% of total variance totally, but under drought stress four factors diagnosed which were 76.78% of total variance. By considering total results of this research and by assessing effective characteristics for factor analysis and selecting different components of these characteristics, they can be used for modifying works to select applicable and tolerant genotypes in drought stress conditions.

Keywords: correlation, drought stress, factor analysis, rapeseed

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3647 Salinity Response of Some Chickpea (Cicer arietinum L.) Genotypes in Germination and Seedling Growth of Periods

Authors: Onder Aldemir, Ercan Ceyhan

Abstract:

The research was conducted to determine effects of salt concentrations on emergence and seedling development of chickpea genotypes. Trials were performed during the year of 2013 on the laboratory and greenhouse of Agricultural Faculty, Selcuk University. Emergency trial was set up according to ‘Randomized Plots Design’ by two factors and four replications; greenhouse trial was also set up according to ‘Randomized Plots Design’ by two factors with three replications. The chickpea genotypes; CA119, CA132, CA149, CA150, CA215, CA222, CA235, CA261, Bozkır and Gokce were used as material for both of the trials. Effects of the five doses of salt concentrations (control, 30 mM, 60 mM, 90 mM and 120 mM) on the ratio of emergency, speed of emergency, average time for emergency, index of sensibility, length of shoot and root, fresh weight of shoot and root, dry weight of shoot and root, index of salt tolerance were evaluated. Responses of the chickpea genotypes for salt concentrations were found different. Comparing to the control, all of the investigated characteristics on the chickpea genotypes showed significant reduction by depending on the increasing salt level. According to the effects of salt application, the chickpea genotypes Gokce, CA215 and CA222 were the most tolerant in respect to plant dry weights while the chickpea genotypes CA149 and CA150 were the most sensitive.

Keywords: chickpea, emergence, salt tolerant, seedling development

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3646 Digital Transformation of Payment Systems Using Field Service Management

Authors: Hamze Torabian, Mohammad Mehrabioun Mohammadi

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Like many other industries, the payment industry has been affected by digital transformation. The importance of digital transformation in the payment industry is very crucial. Because the payment industry is considered a leading industry in digital and emerging technologies, and the digitalization of other industries such as retail, health, and telecommunication, it also depends on the growth rate of digitalized payment systems. One of the technological innovations in service management is Field Service Management (FSM). Despite the widespread use of FSM in various industries such as petrochemical, health, maintenance, etc., this technology can also be recruited in the payment industry, transforming the payment industry into a more agile and efficient one. Accordingly, the present study pays close attention to the application of FSM in the payment industry. Given the importance of merchants' bargaining power in the payment industry, this study aims to use FSM in the digital transformation initiative with a targeted focus on providing real-time services to merchants. The research method consists of three parts. Firstly, conducting the review of past research, applications of FSM in the payment industry are considered. In the next step, merchants' benefits such as emotional, functional, economic, and social benefits in using FSM are identified using in-depth interviews and content analysis methods. The related business model in helping the payment industry transforming into a more agile and efficient industry is considered in the following step. The results revealed the 10 main pillars required to realize the digital transformation of payment systems using FSM.

Keywords: digital transformation, field service management, merchant support systems, payment industry

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3645 Potential of Intercropping Corn and Cowpea to Ratooned Sugarcane for Food and Forage

Authors: Maricon E. Gepolani, Edna A. Aguilar, Pearl B. Sanchez, Enrico P. Supangco

Abstract:

Intercropping farming system and biofertilizer application are sustainable agricultural practices that increase farm productivity by improving the yield performance of the components involved in the production system. Thus, this on-farm trial determined the yield and forage quality of corn and cowpea with and without biofertilizer application when intercropped with ratooned sugarcane. Intercropping corn and cowpea without biofertilizer application had no negative effect on the vegetative growth of sugarcane. However, application of biofertilizer on intercrops decreased tiller production at 117 days after stubble shaving (DASS), consequently reducing the estimated tonnage yield of sugarcane. The yield of intercrops and forage production of Cp3 cowpea variety increased when intercropped to ratooned sugarcane. In contrast, intercropping PSB 97-92 corn variety to ratooned sugarcane reduced its forage production, but when biofertilizer was applied to intercropped Cp5 cowpea variety, the forage production increased. Profitability (income equivalent ratio) of intercropping for both corn and cowpea are higher than monocropping and are thus suitable intercrops to ratooned sugarcane. Unaffected tiller count (a determinant of sugarcane tonnage yield) when biofertilizer was not applied to intercrops and a reduced tiller count with biofertilizer application to intercrops implies the need to develop a nutrient management practices specific for intercropping systems.

Keywords: biofertilizer, corn, cowpea, intercropping system, ratooned sugarcane

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3644 Micro-Channel Flows Simulation Based on Nonlinear Coupled Constitutive Model

Authors: Qijiao He

Abstract:

MicroElectrical-Mechanical System (MEMS) is one of the most rapidly developing frontier research field both in theory study and applied technology. Micro-channel is a very important link component of MEMS. With the research and development of MEMS, the size of the micro-devices and the micro-channels becomes further smaller. Compared with the macroscale flow, the flow characteristics of gas in the micro-channel have changed, and the rarefaction effect appears obviously. However, for the rarefied gas and microscale flow, Navier-Stokes-Fourier (NSF) equations are no longer appropriate due to the breakup of the continuum hypothesis. A Nonlinear Coupled Constitutive Model (NCCM) has been derived from the Boltzmann equation to describe the characteristics of both continuum and rarefied gas flows. We apply the present scheme to simulate continuum and rarefied gas flows in a micro-channel structure. And for comparison, we apply other widely used methods which based on particle simulation or direct solution of distribution function, such as Direct simulation of Monte Carlo (DSMC), Unified Gas-Kinetic Scheme (UGKS) and Lattice Boltzmann Method (LBM), to simulate the flows. The results show that the present solution is in better agreement with the experimental data and the DSMC, UGKS and LBM results than the NSF results in rarefied cases but is in good agreement with the NSF results in continuum cases. And some characteristics of both continuum and rarefied gas flows are observed and analyzed.

Keywords: continuum and rarefied gas flows, discontinuous Galerkin method, generalized hydrodynamic equations, numerical simulation

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3643 Metaphorical Devices in Political Cartoons with Reference to Political Confrontation in Pakistan after Panama Leaks

Authors: Ayesha Ashfaq, Muhammad Ajmal Ashfaq

Abstract:

It has been assumed that metaphorical and symbolic contests are waged with metaphors, captions, and signs in political cartoons that play a significant role in image construction of political actors, situations or events in the political arena. This paper is an effort to explore the metaphorical devices in political cartoons related to the political confrontation in Pakistan between the ruling party Pakistan Muslim League Nawaz (PMLN) and opposition parties especially after Panama leaks. For this purpose, political cartoons sketched by five renowned political cartoonists on the basis of their belongings to the most highly circulated mainstream English newspapers of Pakistan and their professional experiences in their genre, were selected. The cartoons were analyzed through the Barthes’s model of Semiotics under the umbrella of the first level of agenda setting theory ‘framing’. It was observed that metaphorical devices in political cartoons are one of the key weapons of cartoonists’ armory. These devices are used to attack the candidates and contribute to the image and character building. It was found that all the selected political cartoonists used different forms of metaphors including situational metaphors and embodying metaphors. Not only the physical stature but also the debates and their activities were depicted metaphorically in the cartoons that create the scenario of comparison between the cartoons and their real political confrontation. It was examined that both forms of metaphors shed light on cartoonist’s perception and newspaper’s policy about political candidates, political parties and particular events. In addition, it was found that zoomorphic metaphors and metaphors of diminishments were also predominantly used to depict the conflict between two said political actors.

Keywords: metaphor, Panama leaks, political cartoons, political communication

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3642 Assessing the Impacts of Folktales (Story Telling) On the Moral Advancement of Children Yoruba Communities in Ute-Owo, Nigeria

Authors: Felicia Titilayo Olanrewaju

Abstract:

Folktales are a subclass of folklores which are verbally told and passed down from one generation to another, from the elderly ones to their children, usually at moonlight. These tales are heavily laden with moral lessons of what should be done and what not within the society. Though these are oftentimes heavily embellished yet are related to guide, guard, train, and dishing out moral attributes and mores worthwhile for ethical progression of the young minds within our traditional settings. With the rapid advancement of technological know-how, the existence of most of these moral-inclined stories becomes questionable; hence this study appraised the influences of these traditional storytellings have in the upgrading of moral learning of ethical behavioral traits acceptable among the Yoruba people. Oral interviews couples with recording gadgets were used to collate both sample parents' and children’s responses within a particular community in Owo (ute) local government area of Owo Ondo State, Nigeria. Findings reveal that diverse tales told at moonlight periods have an untold impact on the speedy growth of the children intellectually than the modern happenings around them. These telltale stories become powerful aids in learning goodly traits and eschewing bad manners. It is recommended that folk stories be told within the household among the family after hard labour in the evenings as this would help develop human relationships and brings about a strong sense of community bindings.

Keywords: folktales, folklores, impact, advancement, ethical progression

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3641 REITs India- New Investment Avenue for Financing Urban Infrastructure in India

Authors: Rajat Kapoor

Abstract:

Indian Real Estate sector is the second largest employer after agriculture and is slated to grow at 30 percent over the next decade. Indian cities have shown tumultuous growth since last two decades. With the growing need of infrastructure, it has become inevitable for real estate sector to adopt more organized and transparent system of investment. SPVs such as REITs ensure transparency facilitating accessibility to invest in real estate for those who find it difficult to purchase real estate as an investment option with a realistic income expectation from their investment. RIETs or real estate investment trusts is an instrument of pooling funds similar to that of mutual funds. In a simpler term REIT is an Investment Vehicle in the form a trust which holds & manages large commercial rent¬ earning properties on behalf of investors and distributes most of its profit as dividends. REIT enables individual investors to invest their money in commercial real estate assets in a diversified portfolio and on the other hand provides fiscal liquidity to developers as easy exit option and channel funds for new projects. However, the success REIT is very much dependent on the taxation structure making such models attractive and adaptive enough for both developers and investors to opt for such investment option. This paper is intended to capture an overview of REITs with context to Indian real estate scenario.

Keywords: Indian real estate, real estate infrastructure trusts, urban finance, infrastructure investment trusts

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3640 Intelligent Fishers Harness Aquatic Organisms and Climate Change

Authors: Shih-Fang Lo, Tzu-Wei Guo, Chih-Hsuan Lee

Abstract:

Tropical fisheries are vulnerable to the physical and biogeochemical oceanic changes associated with climate change. Warmer temperatures and extreme weather have beendamaging the abundance and growth patterns of aquatic organisms. In recent year, the shrinking of fish stock and labor shortage have increased the threat to global aquacultural production. Thus, building a climate-resilient and sustainable mechanism becomes an urgent, important task for global citizens. To tackle the problem, Taiwanese fishermen applies the artificial intelligence (AI) technology. In brief, the AI system (1) measures real-time water quality and chemical parameters infish ponds; (2) monitors fish stock through segmentation, detection, and classification; and (3) implements fishermen’sprevious experiences, perceptions, and real-life practices. Applying this system can stabilize the aquacultural production and potentially increase the labor force. Furthermore, this AI technology can build up a more resilient and sustainable system for the fishermen so that they can mitigate the influence of extreme weather while maintaining or even increasing their aquacultural production. In the future, when the AI system collected and analyzed more and more data, it can be applied to different regions of the world or even adapt to the future technological or societal changes, continuously providing the most relevant and useful information for fishermen in the world.

Keywords: aquaculture, artificial intelligence (AI), real-time system, sustainable fishery

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3639 Informing the Implementation of Career Conversations in Secondary Schools for the Building of Student Career Competencies: The Case of Portugal

Authors: Cristina Isabrl de Oliveira SAntos

Abstract:

The study aims to investigate how transferrable and effective career conversations could be, in the context of general track Portuguese secondary schools, with the view of improving students’ career competencies. It does so by analysing: 1) the extent to which students’ perceptions of career conversations relate with their existing career competencies, 2) the extent to which each of the parameters; perceptions of career conversations and student career competencies, relate with student situational and personal characteristics, 3) how patterns in perceptions of headteachers and of teachers at a school, regarding the implementation of career conversations, correlate to the views of students regarding career conversations and to school contextual characteristics. Data were collected from 27 secondary schools out of 32 in the same district of Aveiro, in Portugal. Interviews were performed individually, with 27 headteachers, and in groups, with a total of 10 teacher groups and 11 student groups. Survey responses were also collected from742 studentsand 310 teachers. Interview responses were coded and analysed using grounded theory principles. Data from questionnaires is currently beingscrutinised through descriptive statistics with SPSS, and Structural Equation Modelling (SEM). Triangulation during different stages of data analysis uses the principles of retroduction and abduction of the realist evaluation framework. Conclusions from the pilot-study indicate that student perceptions scores on content and relationship in career conversations change according to their career competencies and the type of school. Statistically significant differences in perceptions of career conversations were found for subgroups based on gender and parent educational level.

Keywords: career conversations, career competencies, secondary education, teachers

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3638 Understanding the Effective of Cuisine Experience, Emotions on Revisit Intentions: The Case Study of Lu-Kang

Authors: An-Na Li, Ying-Yu Chen, Chang-Kuang Chiou

Abstract:

Food tourism is one of the growing industries and areas of interest in the tourism industry today. The Destination Marketing Organizations (DMOs) are aware of the importance of gastronomy in order to stimulate local and regional economic development. From the heritage and cultural aspects, gastronomy is becoming a more important part of the cultural heritage of region and countries. Heritage destinations provide culinary heritage, which fits the current interest in traditional food, and cuisine is part of a general desire for authentic experiences. However, few studies have empirically examining food tourist’s behavior. This study examined the effects of cuisine experience, emotions and tourists’ revisit intentions. A total of 402 individuals responded to the on-site survey in the historic town of Lu-Kang in Taiwan. The results indicated that tourists’ cuisine experience include place flavor, media recommended local learning, life transfer and interpersonal share. In addition, cuisine experience had significant impacts on emotions, which in turn cuisine experience and emotions had significant effects on tourists’ revisit intentions. The findings suggested that the cuisine experience is a multi- dimensions construct. On the other hands, the good quality of cuisine experience could evoke tourists’ positive emotions and it plays a significant role in promote tourist revisit intentions and word of mouth. Implications for theory and practice are discussed.

Keywords: culinary tourism, cuisine experience, emotions, revisit intentions

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3637 AI Ethical Values as Dependent on the Role and Perspective of the Ethical AI Code Founder- A Mapping Review

Authors: Moshe Davidian, Shlomo Mark, Yotam Lurie

Abstract:

With the rapid development of technology and the concomitant growth in the capability of Artificial Intelligence (AI) systems and their power, the ethical challenges involved in these systems are also evolving and increasing. In recent years, various organizations, including governments, international institutions, professional societies, civic organizations, and commercial companies, have been choosing to address these various challenges by publishing ethical codes for AI systems. However, despite the apparent agreement that AI should be “ethical,” there is debate about the definition of “ethical artificial intelligence.” This study investigates the various AI ethical codes and their key ethical values. From the vast collection of codes that exist, it analyzes and compares 25 ethical codes that were found to be representative of different types of organizations. In addition, as part of its literature review, the study overviews data collected in three recent reviews of AI codes. The results of the analyses demonstrate a convergence around seven key ethical values. However, the key finding is that the different AI ethical codes eventually reflect the type of organization that designed the code; i.e., the organizations’ role as regulator, user, or developer affects the view of what ethical AI is. The results show a relationship between the organization’s role and the dominant values in its code. The main contribution of this study is the development of a list of the key values for all AI systems and specific values that need to impact the development and design of AI systems, but also allowing for differences according to the organization for which the system is being developed. This will allow an analysis of AI values in relation to stakeholders.

Keywords: artificial intelligence, ethical codes, principles, values

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3636 Influence of Servant Leadership on Faculty Retention in Higher Education Institutes: Mediating Role of Job Satisfaction

Authors: Aneela Sheikh

Abstract:

Private higher education institutes are challenged for their resilience and competitive edge in the globalized knowledge-based economy in the 21st century. Faculty retention plays an important role as a catalyst for addressing the current mega-developmental phenomenon in higher education institutes faced by developing countries. This study intends to explore the influence of servant leadership practice on faculty retention through the intervening role of job satisfaction towards minimizing the high faculty turnover in private higher education institutes, with the mediating role of job satisfaction. A sample of 341 faculty members from ten private higher education institutes in Lahore city of Pakistan, was selected through a stratified proportionate random sampling technique. A descriptive survey research approach was employed to collect data from 341 faculty members by administering a close-ended questionnaire based on a seven-point Likert scale as a self-administered research instrument. The study was conducted under the domain of the Leader-Member Exchange (LMX) theory. The mediating role of job satisfaction was measured by bootstrapping technique. The results revealed that servant leadership has a statistically significant influence on faculty retention, with a statistically significant mediating role of job satisfaction, in private higher education institutes in Pakistan. Further, up to the best of the authors’ knowledge, this is the first systematic and empirical study on faculty retention conducted against the backdrop of servant leadership in an Eastern context, particularly in Pakistan.

Keywords: servant leadership, faculty retention, job satisfaction, higher education institutes

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3635 The Effectiveness of Treating Anxiety with Reiki

Authors: Erika Humphreys

Abstract:

The effectiveness of treating anxiety with Reiki is explored within ten quantitative studies. The methodology utilized for a critical appraisal and systematic review of the literature is explained with inclusion and exclusion criteria. The theoretical framework for the project is grounded in the work of Hildegard Peplau, whose nursing theory based on the therapeutic use of self is foundational for Reiki implementation. A thorough critique of the literature is conducted for key components of robustness and believability. This critique is conducted using a structured guide addressing synthesized strengths and weaknesses of the body of literature. A synthesis of the literature explores the findings of the studies. This synthesis reports on Reiki’s effectiveness in treating anxiety within a variety of patient settings and populations, its effect on subscales of anxiety, physiological manifestations of anxiety, and pain associated with anxiety. Cultural considerations affecting Reiki’s potential effectiveness are discussed. Gaps in the literature are examined, including the studies’ narrow sample population, lack of participant exclusionary factors for controlled outcome data, and the lack of studies across time. Implications for future research are discussed with recommendations for expanded research that includes a broader variety of settings, age groups, and patient diagnoses, including anxiety disorders, for research data that is transferable. Implications for further practice for the advanced practice registered nurse (APRN) are explored, with the potential benefits for both providers and patients, including improved patient satisfaction and expansion of provider treatment modalities.

Keywords: Reiki, anxiety, complementary alternative medicine, pandemic

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3634 QSAR, Docking and E-pharmacophore Approach on Novel Series of HDAC Inhibitors with Thiophene Linker as Anticancer Agents

Authors: Harish Rajak, Preeti Patel

Abstract:

HDAC inhibitors can reactivate gene expression and inhibit the growth and survival of cancer cells. The 3D-QSAR and Pharmacophore modeling studies were performed to identify important pharmacophoric features and correlate 3D-chemical structure with biological activity. The pharmacophore hypotheses were developed using e-pharmacophore script and phase module. Pharmacophore hypothesis represents the 3D arrangement of molecular features necessary for activity. A series of 55 compounds with well-assigned HDAC inhibitory activity was used for 3D-QSAR model development. Best 3D-QSAR model, which is a five PLS factor model with good statistics and predictive ability, acquired Q2 (0.7293), R2 (0.9811) and standard deviation (0.0952). Molecular docking were performed using Histone Deacetylase protein (PDB ID: 1t69) and prepared series of hydroxamic acid based HDAC inhibitors. Docking study of compound 43 show significant binding interactions Ser 276 and oxygen atom of dioxine cap region, Gly 151 and amino group and Asp 267 with carboxyl group of CONHOH, which are essential for anticancer activity. On docking, most of the compounds exhibited better glide score values between -8 to -10.5. We have established structure activity correlation using docking, energetic based pharmacophore modelling, pharmacophore and atom based 3D QSAR model. The results of these studies were further used for the design and testing of new HDAC analogs.

Keywords: Docking, e-pharmacophore, HDACIs, QSAR, Suberoylanilidehydroxamic acid.

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3633 Mediating and Moderating Function of Corporate Governance on Firm Tax Planning and Firm Tax Disclosure Relationship

Authors: Mahfoudh Hussein Mgammal

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The purpose of this paper is to investigate the moderating and mediating effect of corporate governance mechanisms proxy on the relationship of tax planning measured by effective tax rate components and tax disclosure. This paper tested the hypotheses by a 3-step hierarchical regression with 2010 to 2012 Malaysian-listed nonfinancial firms. We found companies positively value tax-planning activities. This indicates that tax planning is seen as a source of companies' wealth creation as the results show that there is an association between the tax disclosure and the extent of tax planning, and this relationship is highly significant. Examination of the implications of corporate governance mechanisms on the tax disclosure-tax planning association showed the lack of a significant coefficient related to any of the interactive variables. This makes it hard to understand the nature of the association. Finally, we further study the sensitivity of the results, the outcomes were also examined for the robustness and strength of the model specification utilizing OLS-effect estimators and the absence of tax planning related factors (GRTH, LEVE, and CAPNT). The findings of these tests display there is no effect on the tax planning-tax disclosure association. The outcomes of the annual regressions test show that the panel regressions results differ over time because there is a time difference impact on the associations, and the different models are not completely proportionate as a whole. Moreover, our paper lends some support to recent theory on the importance of taxes to corporate governance by demonstrating how the agency costs of tax planning allow certain shareholders to benefit from firm activities at the expense of others.

Keywords: tax disclosure, tax planning, corporate governance, effective tax rate

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3632 Shear Stress and Effective Structural Stress ‎Fields of an Atherosclerotic Coronary Artery

Authors: Alireza Gholipour, Mergen H. Ghayesh, Anthony Zander, Stephen J. Nicholls, Peter J. Psaltis

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A three-dimensional numerical model of an atherosclerotic coronary ‎artery is developed for the determination of high-risk situation and ‎hence heart attack prediction. Employing the finite element method ‎‎(FEM) using ANSYS, fluid-structure interaction (FSI) model of the ‎artery is constructed to determine the shear stress distribution as well ‎as the von Mises stress field. A flexible model for an atherosclerotic ‎coronary artery conveying pulsatile blood is developed incorporating ‎three-dimensionality, artery’s tapered shape via a linear function for ‎artery wall distribution, motion of the artery, blood viscosity via the ‎non-Newtonian flow theory, blood pulsation via use of one-period ‎heartbeat, hyperelasticity via the Mooney-Rivlin model, viscoelasticity ‎via the Prony series shear relaxation scheme, and micro-calcification ‎inside the plaque. The material properties used to relate the stress field ‎to the strain field have been extracted from clinical data from previous ‎in-vitro studies. The determined stress fields has potential to be used as ‎a predictive tool for plaque rupture and dissection.‎ The results show that stress concentration due to micro-calcification ‎increases the von Mises stress significantly; chance of developing a ‎crack inside the plaque increases. Moreover, the blood pulsation varies ‎the stress distribution substantially for some cases.‎

Keywords: atherosclerosis, fluid-structure interaction‎, coronary arteries‎, pulsatile flow

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3631 Study of Complex (CO) 3Ti (PHND) and CpV (PHND) (PHND = Phénanthridine)

Authors: Akila Tayeb-Benmachiche, Saber-Mustapha Zendaoui, Salah-Eddine Bouaoud, Bachir Zouchoune

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The variation of the metal coordination site in π-coordinated polycyclic aromatic hydrocarbons (PAH) corresponds to the haptotropic rearrangement or haptotropic migration in which the metal fragment MLn is considered as the moveable moiety that is shifted between two rings of polycyclic or heteropolycyclic ligands. These structural characteristics and dynamical properties give to this category of transition metal complexes a considerable interest. We have investigated the coordination and the haptotropic shifts of (CO)3Ti and CpV moieties over the phenanthridine aromatic system and according to the metal atom nature. The optimization of (CO)3Ti(PHND) and CpV(PHND), using the Amsterdam Density Functional (ADF) program, without a symmetrical restriction of geometry gives an η6 coordination mode of the C6 and C5N rings, which in turn give rise to a six low-lying deficient 16-MVE of each (CO)3Ti(PHND) and CpV(PHND) structure (three singlet and three triplet state structures for Ti complexes and three triplet and three quintet state structures for V complexes). Thus, the η6–η6 haptotropic migration of the metal fragment MLn from the terminal C6 ring to the central C5N ring has been achieved by a loss of energy. However, its η6–η6 haptotropic migration from central C5N ring to the terminal C6 rings has been accomplished by a gain of energy. These results show the capability of the phenanthridine ligand to adapt itself to the electronic demand of the metal in agreement with the nature of the metal–ligand bonding and demonstrate that this theoretical study can also be applied to large fused π-systems.

Keywords: electronic structure, bonding analysis, density functional theory, coordination chemistry haptotropic migration

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3630 Screening of the Sunflower Genotypes for Drought Stress at Seedling Stage by Polyethylene Glycol under Laboratory Conditions

Authors: Uzma Ayaz, Sanam Bashir, Shahid Iqbal Awan, Muhammad Ilyas, Muhammad Fareed Khan

Abstract:

Drought stress directly affects growth along with the productivity of plants by altering plant water status. Sunflower (Helianthus annuus L.), an oilseed crop, is adversely affected by abiotic stresses. The present study was carried out to characterize the genetic variability for seedling and morpho-physiological parameters in different sunflower genotypes under water-stressed conditions. A total of twenty-seven genotypes, including two hybrids, eight advanced lines and seventeen accessions of sunflower (Helianthus annuus L.) were tested against drought stress at Seedling stages by Polyethylene glycol (PEG). Significant means were calculated among traits using analysis of variance (ANOVA) whereas, correlation and principal component analysis also confirmed that germination percentage, root length, shoot length, chlorophyll content, stomatal frequency are positively linked with each other hence, these traits were responsible for most of the variation among genotypes. The cluster analysis results showed that genotypes Ausun, line-3, line-2, and 17578, line-1, line-7, line-6 and 17562 as more diverse among all the genotypes. These most divergent genotypes could be utilized in the development of drought-tolerant inbreed lines which could be subsequently used in future heterosis breeding programs.

Keywords: sunflower, drought, stress, polyethylene- glycol, screening

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3629 The Impact of Vertical Product Differentiation on Exchange Rate Pass-Through: An Empirical Investigation of IRON and Steel Industry between Thailand and Vietnam

Authors: Santi Termprasertsakul, Jakkrich Jearviriyaboonya

Abstract:

This paper studies the market power and pricing behavior of products in iron and steel industry by investigating the impact of vertical product differentiation (VPD) on exchange rate pass-through (ERPT). Vietnam has become one of the major trading partners of Thailand since 2017. The iron and steel export value to Vietnam is more than $300 million a year. Particularly, the average growth rate of importing iron and steel is approximately 30% per year. The VPD is applied to analyze the quality difference of iron and steel between Thailand and Vietnam. The 20 products in iron and steel industry are investigated. The monthly pricing behavior of Harmonized Commodity Description and Coding System 4-digit products is observed from 2010 to 2019. The Nonlinear Autoregressive Distributed Lag is also used to analyze the asymmetry of ERPT in this paper. The empirical results basically reveal an incomplete pass-through between Thai Baht and Vietnamese Dong. The ERPT also varies with the degree of VPD. The product with higher VPD, indicating higher unit values, has higher ERPT. This result suggests the higher market power of the Thai iron and steel industry. In addition, the asymmetry of ERPT exists.

Keywords: exchange rate pass-through, iron and steel industry, pricing behavior, vertical product differentiation

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3628 A Collaborative, Arts-Informed Action Research Investigation of Child-Led Assessment

Authors: Dragana Gnjatovic

Abstract:

Assessment is a burning topic in education policy and practice due to measurement-driven neoliberal agendas of quality and standardisation of assessment practice through high stakes standardised testing systems that are now influencing early childhood education. This paper presents a collaborative, arts-informed action research project which places children at the centre of their learning, with assessment as an integral part of play-based learning processes. It aims to challenge traditional approaches to assessment that are often teacher-led and decontextualised from the processes of learning through exploring approaches where children's voices are central, and their creative arts expressions are used to assess learning and development. The theoretical framework draws on Vygotsky's sociocultural theory and Freire's critical pedagogy, which indicate the importance of socially constructed reality where knowledge is the result of collaboration between children and adults. This reality perceives children as competent agents of their own learning processes. An interpretive-constructivist and critical-transformative paradigm underpin collaborative action research in a three to five-year-old setting, where creative methods like storytelling, play, drama, drawing are used to assess children's learning. As data collection and analysis are still in process, this paper will present the methodology and some data vignettes, with the aim of stimulating discussion about innovation in assessment and contribution of the collaborative enquiry in the field of Early Childhood Education and Care.

Keywords: assessment for learning, creative methodologies, collaborative action research, early childhood education and care

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3627 The Implications of the Lacanian Concept of 'Lalangue' for Lacanian Theory and Clinical Practice

Authors: Dries Dulsster

Abstract:

This research we want to discuss the implications of the concept of ‘lalangue’ and illustrate its importance for lacanian psychoanalysis and its clinical practice. We will look at this concept through an in depth reading of Lacan’s later seminars, his lectures at the North-American universities and his study on James Joyce. We will illustrate the importance of this concept with a case study from a clinical practice. We will argue that the introduction of ‘lalangue’ has several theoretical and clinical implications that will radically change Lacans teachings. We will illustrate the distinction between language and lalangue. Language serves communication, but this is not the case with lalangue. We will claim that there is jouissance in language and will approach this by introducing the concept of ‘lalangue’. We will ask ourselves what the effect will be of this distinction and how we can use this in clinical practice. The concept of ‘lalangue’ will introduce a new way of thinking about the unconscious. It will force us to no longer view the unconscious as Symbolic, but as Imaginary or Real. Another implication will be the approach on the symptom, no longer approaching it as a formation of the unconscious. It will be renamed as ‘sinthome’, as function of the real. Last of all it will force us to rethink the lacanian interpretation and how we direct the treatment. The implications on a clinical level will be how we think about the lacanian interpretation and the direction of the treatment. We will no longer focus on language and meaning, but focus on jouissance and the ways in which the subject deals with this. We will illustrate this importance with a clinical case study. To summarize, the concept of lalangue forces us to radically rethink lacanian psychoanalysis, with major implications on a theoretical and clinical level. It introduces new concepts such as the real unconscious and the sinthome. It will also make us rethink the way we work as lacanian psychoanalysts.

Keywords: Lacan's later teaching, language, Lalangue, the unconscious

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3626 Top Skills That Build Cultures at Organizations

Authors: Priyanka Botny Srinath, Alessandro Suglia, Mel McKendrick

Abstract:

Background: Organizational cultural studies integrate sociology and anthropology, portraying man as a creator of symbols, languages, beliefs, and ideologies -essentially, a creator and manager of meaning. In our research, we leverage analytical measures to discern whether an organization embodies a singular culture or a myriad of subcultures. Fast-forward to 2023, our research thesis focuses on digitally measuring culture, coining it as the "Work Culture Quotient." This entails conceptually mapping common experiential patterns to provide executives insights into the digital organization journey, aiding in understanding their current position and identifying future steps. Objectives: Finding the new age skills that help in defining the culture; understand the implications of post-COVID effects; derive a digital framework for measuring skillsets. Method: We conducted two comprehensive Delphi studies to distill essential insights. Delphi 1: Through a thematic analysis of interviews with 20 high-level leaders representing companies across diverse regions -India, Japan, the US, Canada, Morocco, and Uganda- we identified 20 key skills critical for cultivating a robust organizational culture. The skills are -influence, self-confidence, optimism, empathy, leadership, collaboration and cooperation, developing others, commitment, innovativeness, leveraging diversity, change management, team capabilities, self-control, digital communication, emotional awareness, team bonding, communication, problem solving, adaptability, and trustworthiness. Delphi 2: Subject matter experts were asked to complete a questionnaire derived from the thematic analysis in stage 1 to formalise themes and draw consensus amongst experts on the most important workplace skills. Results: The thematic analysis resulted in 20 workplace employee skills being identified. These skills were all included in the Delphi round 2 questionnaire. From the outputs, we analysed the data using R Studio for arriving at agreement and consensus, we also used sum of squares method to compare various agreements to extract various themes with a threshold of 80% agreements. This yielded three themes at over 80% agreement (leadership, collaboration and cooperation, communication) and three further themes at over 60% agreement (commitment, empathy, trustworthiness). From this, we selected five questionnaires to be included in the primary data collection phase, and these will be paired with the digital footprints to provide a workplace culture quotient. Implications: The findings from these studies bear profound implications for decision-makers, revolutionizing their comprehension of organizational culture. Tackling the challenge of mapping the digital organization journey involves innovative methodologies that probe not only external landscapes but also internal cultural dynamics. This holistic approach furnishes decision-makers with a nuanced understanding of their organizational culture and visualizes pivotal skills for employee growth. This clarity enables informed choices resonating with the organization's unique cultural fabric. Anticipated outcomes transcend mere individual cultural measurements, aligning with organizational goals to unveil a comprehensive view of culture, exposing artifacts and depth. Armed with this profound understanding, decision-makers gain tangible evidence for informed decision-making, strategically leveraging cultural strengths to cultivate an environment conducive to growth, innovation, and enduring success, ultimately leading to measurable outcomes.

Keywords: leadership, cooperation, collaboration, teamwork, work culture

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3625 Female Entrepreneurship in Egypt: Barriers and Challenges in the Aftermath of the Arab Spring

Authors: Kate Ebere Maduforo

Abstract:

Examining the constraints faced by female entrepreneurs is an important subject which most literature on female entrepreneurship is centered on. However, the majority of the existing literature has focused on studying female entrepreneurs in developed societies. Recently, a sense of urgency that has emerged in trying to understand the challenges and motivations of female entrepreneurs in developing countries. The arousal of such interest has been attributed to women entrepreneurs in developing countries being identified as catalysts of economic development at a national level and champions of poverty eradication at the domestic level. This paper, therefore, examines the peculiar constraints faced by women-owned businesses in the mist of political chaos and instability. In this case, the issues experienced by female entrepreneurs in Egypt during the aftermath of the Arab Spring is the focus. Using the logit and probit regression models, data from the World Bank Middle East North Africa Enterprise Survey (MENA ES) are analyzed. The results identified that female entrepreneurs still lack business funding through financial institutions, but get significant funding assistance from family, friends, and money lenders. In addition, women-owned businesses promote and hire mostly women. Female entrepreneurs showed a preference for an impartial judicial system as a contributor to business growth.

Keywords: female entrepreneurship, development, Middle East, developing countries

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3624 Implementation of a Paraconsistent-Fuzzy Digital PID Controller in a Level Control Process

Authors: H. M. Côrtes, J. I. Da Silva Filho, M. F. Blos, B. S. Zanon

Abstract:

In a modern society the factor corresponding to the increase in the level of quality in industrial production demand new techniques of control and machinery automation. In this context, this work presents the implementation of a Paraconsistent-Fuzzy Digital PID controller. The controller is based on the treatment of inconsistencies both in the Paraconsistent Logic and in the Fuzzy Logic. Paraconsistent analysis is performed on the signals applied to the system inputs using concepts from the Paraconsistent Annotated Logic with annotation of two values (PAL2v). The signals resulting from the paraconsistent analysis are two values defined as Dc - Degree of Certainty and Dct - Degree of Contradiction, which receive a treatment according to the Fuzzy Logic theory, and the resulting output of the logic actions is a single value called the crisp value, which is used to control dynamic system. Through an example, it was demonstrated the application of the proposed model. Initially, the Paraconsistent-Fuzzy Digital PID controller was built and tested in an isolated MATLAB environment and then compared to the equivalent Digital PID function of this software for standard step excitation. After this step, a level control plant was modeled to execute the controller function on a physical model, making the tests closer to the actual. For this, the control parameters (proportional, integral and derivative) were determined for the configuration of the conventional Digital PID controller and of the Paraconsistent-Fuzzy Digital PID, and the control meshes in MATLAB were assembled with the respective transfer function of the plant. Finally, the results of the comparison of the level control process between the Paraconsistent-Fuzzy Digital PID controller and the conventional Digital PID controller were presented.

Keywords: fuzzy logic, paraconsistent annotated logic, level control, digital PID

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3623 Democracy and Security Challenge in Nigeria, 1999, Till Date

Authors: Abdulsalami M. Deji

Abstract:

Prolonged military incursion in Nigeria politics which favored the oligarchy brought agitation for democratic rule it exacerbated ethnicity integration of minority for fear of domination. The advent of democracy ushered in new breath of life to Nigerians from the shackle of military oppression to democratic governance. Democratic rule became a mirage as a result of prevalent insecurity in Nigeria; effort to bring lasting peace to all sections of the country had not yielded positive result till date. In the process of struggling for democracy among ethnic groups in Nigeria, they had instituted various militia groups defending the interest of their identity due to unequal distribution of wealth by military junta. When democracy came on board, these various militia groups became demons hunting democratic institutions. Quest by the successful government to find lasting solution has proved abortive. The security of politics which guaranteed stability is not visible in Nigeria, what we have now is politics of security. The unrest in Nigeria today has cripple socio-political and economy of the nation; the growth of economy favored elites without meaningful impact on the common man. This paper focus on the effects of democracy on Nigerians and, how security under democratic rule has hindered dividends of democracy since 1999-till date and way forward. The source is strictly base on secondary source from textbook, newspapers, internet, and journals.

Keywords: democracy, interest, militia, security

Procedia PDF Downloads 318
3622 Development IoT System for Smart Maize Production in Nigeria

Authors: Oyenike M. Olanrewaju, Faith O. Echobu, Aderemi G. Adesoji, Emmy Danny Ajik, Joseph Nda Ndabula, Stephen Luka

Abstract:

Nutrients are required for any soil with which plants thrive to improve efficient growth and productivity. Amongst these nutrients required for proper plant productivity are nitrogen, phosphorus and potassium (NPK). Due to factors like leaching, nutrient uptake by plants, soil erosion and evaporation, these elements tend to be in low quantity and the need to replenish them arises. However, this replenishment of soil nutrients cannot be done without a timely soil test to enable farmers to know the amount of each element in short quantity and evaluate the amount required to be added. Though wet soil analysis is good, it comes with a lot of challenges ranging from soil test gargets availability to the technical knowledge of how to conduct such soil tests by the common farmer. In this research, an Internet of Things test kit was developed to fill in the gaps created by wet soil analysis. The kit comprises components that were used to measure Nitrogen, Phosphorous and potassium (N, P, K) soil content, soil temperature and soil moisture at a series of intervals. In this implementation, the fieldwork was carried out within 0.2 hectares of land divided into smaller plots. Nitrogen values from the three reps range from 14.8 – 15mg/kg, Phosphorous 20.2-21.4 mg/kg, and Potassium 50.2-53 mg/kg. This information with soil moisture information obtained enabled the farmers to make informed and precise decisions on fertilizer applications, and wastage was avoided.

Keywords: internet of things, soil Nutrients, test kit, soil temperature

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3621 Assessment of Tidal Current Energy Potential at LAMU and Mombasa in Kenya

Authors: Lucy Patricia Onundo, Wilfred Njoroge Mwema

Abstract:

The tidal power potential available for electricity generation from Mombasa and Lamu sites in Kenya will be examined. Several African countries in the Western Indian Ocean endure insufficiencies in the power sector, including both generation and distribution. One important step towards increasing energy security and availability is to intensify the use of renewable energy sources. The access to cost-efficient hydropower is low in Mombasa and Lamu hence Ocean energy will play an important role. Global-Level resource assessments and oceanographic literature and data have been compiled in an analysis between technology-specific requirements for ocean energy technologies (salinity, tide, tidal current, wave, Ocean thermal energy conversion, wind and solar) and the physical resources in Lamu and Mombasa. The potential for tide and tidal current power is more restricted but may be of interest at some locations. The theoretical maximum power produced over a tidal cycle is determined by the product of the forcing tide and the undisturbed volumetric flow-rate. The extraction of the maximum power reduces the flow-rate, but a significant portion of the maximum power can be extracted with little change to the tidal dynamics. Two-dimensional finite-element, numerical simulations designed and developed agree with the theory. Temporal variations in resource intensity, as well as the differences between small-scale and large-scale applications, are considered.

Keywords: energy assessment, marine tidal power, renewable energy, tidal dynamics

Procedia PDF Downloads 556