Search results for: multi-objective combinatorial optimization problem
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 9763

Search results for: multi-objective combinatorial optimization problem

2323 Visco - Plastic Transition and Transfer of Plastic Material with SGF in case of Linear Dry Friction Contact on Steel Surfaces

Authors: Lucian Capitanu, Virgil Florescu

Abstract:

Often for the laboratory studies, modeling of specific tribological processes raises special problems. One such problem is the modeling of some temperatures and extremely high contact pressures, allowing modeling of temperatures and pressures at which the injection or extrusion processing of thermoplastic materials takes place. Tribological problems occur mainly in thermoplastics materials reinforced with glass fibers. They produce an advanced wear to the barrels and screws of processing machines, in short time. Obtaining temperatures around 210 °C and higher, as well as pressures around 100 MPa is very difficult in the laboratory. This paper reports a simple and convenient solution to get these conditions, using friction sliding couples with linear contact, cylindrical liner plastic filled with glass fibers on plate steel samples, polished and super-finished. C120 steel, which is a steel for moulds and Rp3 steel, high speed steel for tools, were used. Obtaining the pressure was achieved by continuous request of the liner in rotational movement up to its elasticity limits, when the dry friction coefficient reaches or exceeds the hardness value of 0.5 HB. By dissipation of the power lost by friction on flat steel sample, are reached contact temperatures at the metal surface that reach and exceed 230 °C, being placed in the range temperature values of the injection. Contact pressures (in load and materials conditions used) ranging from 16.3-36.4 MPa were obtained depending on the plastic material used and the glass fibers content.

Keywords: plastics with glass fibers, dry friction, linear contact, contact temperature, contact pressure, experimental simulation

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2322 Performance Evaluation of Filtration System for Groundwater Recharging Well in the Presence of Medium Sand-Mixed Storm Water

Authors: Krishna Kumar Singh, Praveen Jain

Abstract:

The collection of storm water runoff and forcing it into the groundwater is the need of the hour to sustain the ground water table. However, the runoff entraps various types of sediments and other floating objects whose removal are essential to avoid pollution of ground water and blocking of pores of aquifer. However, it requires regular cleaning and maintenance due to the problem of clogging. To evaluate the performance of filter system consisting of coarse sand (CS), gravel (G) and pebble (P) layers, a laboratory experiment was conducted in a rectangular column. The effect of variable thickness of CS, G and P layers of the filtration unit of the recharge shaft on the recharge rate and the sediment concentration of effluent water were evaluated. Medium sand (MS) of three particle sizes, viz. 0.150–0.300 mm (T1), 0.300–0.425 mm (T2) and 0.425–0.600 mm of thickness 25 cm, 30 cm, and 35 cm respectively in the top layer of the filter system and having seven influent sediment concentrations of 250–3,000 mg/l were used for the experimental study. The performance was evaluated in terms of recharge rates and clogging time. The results indicated that 100 % suspended solids were entrapped in the upper 10 cm layer of MS, the recharge rates declined sharply for influent concentrations of more than 1,000 mg/l. All treatments with a higher thickness of MS media indicated recharge rate slightly more than that of all treatment with a lower thickness of MS media respectively. The performance of storm water infiltration systems was highly dependent on the formation of a clogging layer at the filter. An empirical relationship has been derived between recharge rates, inflow sediment load, size of MS and thickness of MS with using MLR.

Keywords: groundwater, medium sand-mixed storm water filter, inflow sediment load

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2321 The Reenactment of Historic Memory and the Ways to Read past Traces through Contemporary Architecture in European Urban Contexts: The Case Study of the Medieval Walls of Naples

Authors: Francesco Scarpati

Abstract:

Because of their long history, ranging from ancient times to the present day, European cities feature many historical layers, whose single identities are represented by traces surviving in the urban design. However, urban transformations, in particular, the ones that have been produced by the property speculation phenomena of the 20th century, often compromised the readability of these traces, resulting in a loss of the historical identities of the single layers. The purpose of this research is, therefore, a reflection on the theme of the reenactment of the historical memory in the stratified European contexts and on how contemporary architecture can help to reveal past signs of the cities. The research work starts from an analysis of a series of emblematic examples that have already provided an original solution to the described problem, going from the architectural detail scale to the urban and landscape scale. The results of these analyses are then applied to the case study of the city of Naples, as an emblematic example of a stratified city, with an ancient Greek origin; a city where it is possible to read most of the traces of its transformations. Particular consideration is given to the trace of the medieval walls of the city, which a long time ago clearly divided the city itself from the outer fields, and that is no longer readable at the current time. Finally, solutions and methods of intervention are proposed to ensure that the trace of the walls, read as a boundary, can be revealed through the contemporary project.

Keywords: contemporary project, historic memory, historic urban contexts, medieval walls, naples, stratified cities, urban traces

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2320 The Impact of Unconditional and Conditional Conservatism on Cost of Equity Capital: A Quantile Regression Approach for MENA Countries

Authors: Khalifa Maha, Ben Othman Hakim, Khaled Hussainey

Abstract:

Prior empirical studies have investigated the economic consequences of accounting conservatism by examining its impact on the cost of equity capital (COEC). However, findings are not conclusive. We assume that inconsistent results of such association may be attributed to the regression models used in data analysis. To address this issue, we re-examine the effect of different dimension of accounting conservatism: unconditional conservatism (U_CONS) and conditional conservatism (C_CONS) on the COEC for a sample of listed firms from Middle Eastern and North Africa (MENA) countries, applying quantile regression (QR) approach developed by Koenker and Basset (1978). While classical ordinary least square (OLS) method is widely used in empirical accounting research, however it may produce inefficient and bias estimates in the case of departures from normality or long tail error distribution. QR method is more powerful than OLS to handle this kind of problem. It allows the coefficient on the independent variables to shift across the distribution of the dependent variable whereas OLS method only estimates the conditional mean effects of a response variable. We find as predicted that U_CONS has a significant positive effect on the COEC however, C_CONS has a negative impact. Findings suggest also that the effect of the two dimensions of accounting conservatism differs considerably across COEC quantiles. Comparing results from QR method with those of OLS, this study throws more lights on the association between accounting conservatism and COEC.

Keywords: unconditional conservatism, conditional conservatism, cost of equity capital, OLS, quantile regression, emerging markets, MENA countries

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2319 Interdisciplinary Collaborative Innovation Mechanism for Sustainability Challenges

Authors: C. Park, H. Lee, Y-J. Lee

Abstract:

Aim: This study presents Interdisciplinary Collaborative Innovation Mechanism as a medium to enable the effective generation of innovations for sustainability challenges facing humanities. Background: Interdisciplinary approach of fusing disparate knowledge and perspectives from diverse expertise and subject areas is one of the key requirements to address the intricate nature of sustainability issues. There is a lack of rigorous empirical study of the systematic structure of interdisciplinary collaborative innovation for sustainability to date. Method: To address this research gap, the action research approach is adopted to develop the Interdisciplinary Collaborative Innovation Mechanism (ICIM) framework based on an empirical study of a total of 28 open innovation competitions in the format of MAKEathons between 2016 to 2023. First, the conceptual framework was formulated based on the literature findings, and the framework was subsequently tested and iterated. Outcomes: The findings provide the ICIM framework composed of five elements: Discipline Diversity Quadruple; Systematic Structure; Inspirational Stimuli; Supportive Collaboration Environment; and Hardware and Intellectual Support. The framework offers a discussion of the key elements when attempting to facilitate interdisciplinary collaboration for sustainability innovation. Contributions: This study contributes to two burgeoning areas of sustainable development and open innovation studies by articulating the concrete structure to bridge the gap. In practice, the framework helps facilitate effective innovation processes and positive social and environmental impact created for real-world sustainability challenges.

Keywords: action research, interdisciplinary collaboration, open innovation, problem-solving, sustainable development, sustainability challenges

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2318 The Impact of Enzymatic Treatments on the Pasting Behavior and Its Reflection on Stalling and Quality of Bread

Authors: Sayed Mostafa, Mohamed Shebl

Abstract:

The problem of bread stalling is still one of the most troubling problems for those interested in manufacturing bakery products, as increasing the freshness period of bread is considered one of the most important factors that help encourage this industry due to its important role in reducing expected losses. Therefore, this study aims to improve the quality of pan bread and increase its freshness period by enzymatic treatments, including maltogenic α-amylase (MAA), amyloglucosidase (AGS), glucoseoxidase (GOX) and phospholipase (PhL). Rheological and pasting behavior of wheat flour were estimated in addition to the physical, texture, and sensory parameters of the final product. The addition of MAA resulted in a decrease in peak viscosity, breakdown, setback, and pasting temperature. The addition of MAA also led to a reduction in falling number values. Enzymatic treatments (MAA and PhL) exhibited higher alkaline water retention capacity of pan bread compared to untreated pan bread (control) throughout different storage periods. Furthermore, other enzymes displayed varying effects on bread quality; for instance, AGS enhanced the crust color, while a high concentration of GOX improved the specific volume of the bread. Conclusion: The research findings demonstrate that the enzymatic treatments can significantly improve its quality attributes, such as specific volume, increase the alkaline water retention capacity with lower hardness value, which reflects bread freshness during storage periods, and improve sensory characteristics.

Keywords: anti-stalling agents, enzymatic treatments, maltogenic α-amylase, amyloglucosidase, glucoseoxidase, phospholipase, pasting behavior, wheat flour

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2317 Rear Seat Belt Use in Developing Countries: A Case Study from the United Arab Emirates

Authors: Salaheddine Bendak, Sara S. Alnaqbi

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The seat belt is a vital tool in improving traffic safety conditions and minimising injuries due to traffic accidents. Most developing countries are facing a big problems associated with the human and financial losses due to traffic accidents. One way to minimise these losses is the use of seat belts by passengers both in the front and rear seats of a vehicle; however, at the same time, close to nothing is known about the rates of seat belt utilisation among rear seat passengers in many developing countries. Therefore, there is a need to estimate these rates in order to know the extent of this problem and how people interact with traffic safety measures like seat belts and find demographic characteristics that contribute to wearing or non-wearing of seat belts with the aim of finding solutions to improve wearing rates. In this paper, an observational study was done to gather data on restraints use in motor vehicle rear seats in eight observational stations in a rapidly developing country, the United Arab Emirates (UAE), and estimate a use rate for the whole country. Also, a questionnaire was used in order to study demographic characteristics affecting the wearing of seatbelts in rear seats. Results of the observational study showed that the overall wearing/usage rate was 12.3%, which is considered very low when compared to other countries. Survey results show that single, male, less educated passengers from Arab and South Asian backgrounds use seat belts reportedly less than others. Finally, solutions are put forward to improve this wearing rate based on the results of this study.

Keywords: Seat belts, traffic crashes, United Arab Emirates, rear seats

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2316 Environmental Health Risk Assessment of Hospital Wastewater in Enugu Urban, Nigeria

Authors: C. T. Eze, I. N. E. Onwurah

Abstract:

An important hydrogeologic problem in areas of high faults formations is high environmental health hazard occasioned by microbial and heavy metals contamination of ground waters. Consequently, we examined the microbial load and heavy metals concentration of hospital wastewater discharged into the environment at Park Lane General Hospital Enugu Urban, Nigeria. The microbial counts, characteristics and frequency of occurrences of the isolated microorganisms were determined by cultural, morphological and biochemical characteristics using established procedure while the varying concentrations of the identified heavy metals were determined using the spectrophotometric method. The microbiological analyses showed a mean total aerobic bacteria counts from 13.7 ± 0.65 × 107 to 22.8 ± 1.14 ×1010 CFU/ml, mean total anaerobic bacteria counts from 6.0 ± 1.6 × 103 to 1.7 ± 0.41 ×104 CFU/ml and mean total fungal counts from 0 ± 0 to 2.3 ± 0.16 × 105 CFU/ml. The isolated micro-organisms which included both pathogenic and non-pathogenic organisms were Staphylococcus aureus, Escherichia coli, Pseudomonas aeruginosa, Salmonella typhi, Bacillus subtilis, Proteus vulgaris, Klesbsiella pneumonia and bacteriodes sp. The only fungal isolate was Candida albican. The heavy metals identified in the leachate were Arsenic, Cadmium, Lead, Mercury and Chromium and their concentrations ranged from 0.003 ± 0.00082 to 0.14 ± 0.0082 mg/l. These values were above WHO permissible limits while others fall within the limits. Therefore, hospital waste water can pose the environmental health risk when not properly treated before discharge, especially in geologic formations with high fault formations.

Keywords: bacterial isolates, fungal isolates, heavy metals, hospital wastewater, microbial counts

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2315 Study on the Process of Detumbling Space Target by Laser

Authors: Zhang Pinliang, Chen Chuan, Song Guangming, Wu Qiang, Gong Zizheng, Li Ming

Abstract:

The active removal of space debris and asteroid defense are important issues in human space activities. Both of them need a detumbling process, for almost all space debris and asteroid are in a rotating state, and it`s hard and dangerous to capture or remove a target with a relatively high tumbling rate. So it`s necessary to find a method to reduce the angular rate first. The laser ablation method is an efficient way to tackle this detumbling problem, for it`s a contactless technique and can work at a safe distance. In existing research, a laser rotational control strategy based on the estimation of the instantaneous angular velocity of the target has been presented. But their calculation of control torque produced by a laser, which is very important in detumbling operation, is not accurate enough, for the method they used is only suitable for the plane or regularly shaped target, and they did not consider the influence of irregular shape and the size of the spot. In this paper, based on the triangulation reconstruction of the target surface, we propose a new method to calculate the impulse of the irregularly shaped target under both the covered irradiation and spot irradiation of the laser and verify its accuracy by theoretical formula calculation and impulse measurement experiment. Then we use it to study the process of detumbling cylinder and asteroid by laser. The result shows that the new method is universally practical and has high precision; it will take more than 13.9 hours to stop the rotation of Bennu with 1E+05kJ laser pulse energy; the speed of the detumbling process depends on the distance between the spot and the centroid of the target, which can be found an optimal value in every particular case.

Keywords: detumbling, laser ablation drive, space target, space debris remove

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2314 Seroprevalence and Associated Factors of Hepatitis B and Hepatitis C Viral Infections Among Prisoners in Tigray, Northern Ethiopia

Authors: Belaynesh Tsegay, Teklay Gebrecherkos, Atsebaha Gebrekidan Kahsay, Mahmud Abdulkader

Abstract:

Background: Hepatitis B and C viruses are important health and socioeconomic problem across the globe, with a remarkable number of diseases and deaths in sub-Saharan African countries. The burden of hepatitis is unknown in the prison settings of Tigray. Therefore, we aimed to describe the seroprevalence and associated factors of hepatitis B and C viruses among prisoners in Tigray, Ethiopia. Methods: A cross-sectional study was carried out from February 2020 to May 2020 at the prison facilities of Tigray. Demographics and associated factors were collected from 315 prisoners prospectively. Five milliliters of blood were collected and tested using rapid tests kits of HBsAg (Zhejiang orient Gene Biotech Co., Ltd., China) and HCV antibodies (Volkan Kozmetik Sanayi Ve Ticaret Ltd. STI, Turkey). Positive samples were confirmed using ELISA (Beijing Wantai Biological Pharmacy Enterprise Co. Ltd). Data were analyzed using the SPSS version 20, and p<0.05 was considered statistically significant. Results: The overall seroprevalence of HBV and HCV were 25 (7.9%) and 1 (0.3%), respectively. The majority of hepatitis B viral infections were identified from the age groups of 18–25 years (10.7%) and unmarried prisoners (11.8%). Prisoners greater than 100 per cell (AOR=3.95, 95% CI=1.15–13.6, p=0.029) and with a history of alcohol consumption (AOR=3.01, 95% CI=1.17–7.74, p=0.022) were significantly associated with HBV infections. Conclusion: The seroprevalence of HBV among prisoners was nearly high or borderline, with a very low HCV prevalence. HBV was most prevalent among young adults, those housed with a large number of prisoners per cell, and those who had a history of alcohol consumption. This study recommends that there should be prison-focused intervention, including regular health education, with the emphasis on the mode of transmission and introducing HBV screening policy for prisoners, especially when they enter the prison.

Keywords: seroprevalence, HBV, HCV, prisoners, tigray

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2313 Train Cross-Cultural Leaders in Higher Education

Authors: Sarah Abi Raad

Abstract:

Nowadays, one of the challenges faced by many institutions is the continuous changing psychosocial environment. This alteration affects the resources, the organizations and defies the leadership and management of people in charge. As a fact, institutions of higher education differ from many organizations, requiring leadership to be a more shared phenomenon than in most profit-centered enterprises. In these colleges, the leadership must be oriented in a way to empower activities. This said, it is important to train students to take on leadership roles in their personal and professional lives. Thus, leadership training in higher education have to manage a cross-cultural environment in order to get the best out of the whole community that works and studies there. The main directions to follow are the building of a professional identity that manages the cross-cultural public while feeling a personal fulfillment in the workplace. In order to do that, this communication proposal has three objectives: - Explain the aspects of the cross-cultural leadership training logic offered to managers and chairs by allowing them to develop a technical leader style of passionate type with a managerial leadership style of compassionate type. - Define the multiple factors on which depends the leadership, which includes the department’s stage of development, the specific management function, the academic discipline and the chair’s own style of leadership. - Emphasize on the complex nature of leadership and the different facets that results from its role in the higher education. However, different situations require a leader with particular characteristics that can be gathered into three categories: “the innovator”, “the implementer” and the “pacifier”. Each category is linked to a problem organizations normally encounter. This leads to conclude with the following question: are the gender, age and culture taken into consideration during a training?

Keywords: benevolent leadership, cross-cultural training, management, unprecedented existential crisis

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2312 Diversifying from Petroleum Products to Arable Farming as Source of Revenue Generation in Nigeria: A Case Study of Ondo West Local Government

Authors: A. S. Akinbani

Abstract:

Overdependence on petroleum is causing set back in Nigeria economy. Field survey was carried out to assess the profitability and production of selected arable crops in six selected towns and villages of Ondo southwestern. Data were collected from 240 arable crop farmers with the aid of both primary and secondary data. Data were collected with the use of oral interview and structured questionnaires. Data collected were analyzed using both descriptive and inferential statistics. Forty farmers were randomly selected to give a total number of 240 respondents. 84 farmers interviewed had no formal education, 72 had primary education, 50 farmers attained secondary education while 38 attained beyond secondary education. The majority of the farmers hold less than 10 acres of land. The data collected from the field showed that 192 farmers practiced mixed cropping which includes mixtures of yam, cowpea, cocoyam, vegetable, cassava and maize while only 48 farmers practiced monocropping. Among the sampled farmers, 93% agreed that arable production is profitable while 7% disagreed. The findings show that managerial practices that conserve the soil fertility and reduce labor cost such as planting of leguminous crops and herbicide application instead of using hand held hoe for weeding should be encouraged. All the respondents agreed that yam, cowpea, cocoyam, sweet potato, rice, maize and vegetable production will solve the problem of hunger and increase standard of living compared with petroleum product that Nigeria relied on as means of livelihood.

Keywords: farmers, arable crop, cocoyam, respondents, maize

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2311 Central Finite Volume Methods Applied in Relativistic Magnetohydrodynamics: Applications in Disks and Jets

Authors: Raphael de Oliveira Garcia, Samuel Rocha de Oliveira

Abstract:

We have developed a new computer program in Fortran 90, in order to obtain numerical solutions of a system of Relativistic Magnetohydrodynamics partial differential equations with predetermined gravitation (GRMHD), capable of simulating the formation of relativistic jets from the accretion disk of matter up to his ejection. Initially we carried out a study on numerical methods of unidimensional Finite Volume, namely Lax-Friedrichs, Lax-Wendroff, Nessyahu-Tadmor method and Godunov methods dependent on Riemann problems, applied to equations Euler in order to verify their main features and make comparisons among those methods. It was then implemented the method of Finite Volume Centered of Nessyahu-Tadmor, a numerical schemes that has a formulation free and without dimensional separation of Riemann problem solvers, even in two or more spatial dimensions, at this point, already applied in equations GRMHD. Finally, the Nessyahu-Tadmor method was possible to obtain stable numerical solutions - without spurious oscillations or excessive dissipation - from the magnetized accretion disk process in rotation with respect to a central black hole (BH) Schwarzschild and immersed in a magnetosphere, for the ejection of matter in the form of jet over a distance of fourteen times the radius of the BH, a record in terms of astrophysical simulation of this kind. Also in our simulations, we managed to get substructures jets. A great advantage obtained was that, with the our code, we got simulate GRMHD equations in a simple personal computer.

Keywords: finite volume methods, central schemes, fortran 90, relativistic astrophysics, jet

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2310 Role of Radiologic Technologist Specialist in Plain Image Interpretation of Adults in the Middle East: A Radiologist’s Perspective

Authors: Awad Mohamed Elkhadir, Rajab M. Ben Yousef

Abstract:

Background/Aim: Radiological technologists are medical professionals who perform diagnostic imaging tests such as X-rays, magnetic resonance imaging (MRI) scans, and computer tomography (CT) scans. Despite the recognition of image interpretation by British radiologists, it is still considered a problem in the Arab world. This study evaluates the perceptions of radiologists in the Middle East concerning the plain image interpretation of adults by radiologic technologist specialists. Methods: This is a cross-sectional study that follows a quantitative approach. A close-ended questionnaire was distributed among 103 participants who were radiologists by profession from various hospitals in Saudi Arabia and Sudan. The gathered data was then analyzed through Statistical Package for Social Sciences (SPSS). Results: The results showed that 29% recognized the Radiologic Technologist Specialist (RTS) role of writing image reports, while 61% did not. A total of 38% of participants believed that RTS image interpretation would help diagnose unreported radiographs. 47% of the sample responded that the workload and stress on radiologists would reduce by allowing reporting for RTS, while 37% did not. Lastly, 43% believe that image interpretation by RTS can be introduced into the Middle East in the future. Conclusion: The study's findings reveal that the combination of image reporting and radiography improves the care of the patients. The study's outcomes also show that the burden of the medical practitioners reduces due to image reporting of the radiographers. Further researches need to be conducted in the Arab World to obtain and measure the associated factors of the desired criteria.

Keywords: Arab world, image interpretation, radiographer, radiologist, Saudi Arabia, Sudan

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2309 Device for Reversible Hydrogen Isotope Storage with Aluminum Oxide Ceramic Case

Authors: Igor P. Maximkin, Arkady A. Yukhimchuk, Victor V. Baluev, Igor L. Malkov, Rafael K. Musyaev, Damir T. Sitdikov, Alexey V. Buchirin, Vasily V. Tikhonov

Abstract:

Minimization of tritium diffusion leakage when developing devices handling tritium-containing media is key problems whose solution will at least allow essential enhancement of radiation safety and minimization of diffusion losses of expensive tritium. One of the ways to solve this problem is to use Al₂O₃ high-strength non-porous ceramics as a structural material of the bed body. This alumina ceramics offers high strength characteristics, but its main advantages are low hydrogen permeability (as against the used structural material) and high dielectric properties. The latter enables direct induction heating of an hydride-forming metal without essential heating of the pressure and containment vessel. The use of alumina ceramics and induction heating allows: - essential reduction of tritium extraction time; - several orders reduction of tritium diffusion leakage; - more complete extraction of tritium from metal hydrides due to its higher heating up to melting in the event of final disposal of the device. The paper presents computational and experimental results for the tritium bed designed to absorb 6 liters of tritium. Titanium was used as hydrogen isotope sorbent. Results of hydrogen realize kinetic from hydride-forming metal, strength and cyclic service life tests are reported. Recommendations are also provided for the practical use of the given bed type.

Keywords: aluminum oxide ceramic, hydrogen pressure, hydrogen isotope storage, titanium hydride

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2308 A Systematic Review on Dietary Interventions for Iron Deficiency Anemia (IDA) in Under-Five Children in Nigeria

Authors: Justina Ijeoma Ezebuwa, Catherine C. Ikewuchi, Eka B. Essien, Francis C. Anacletus

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Iron deficiency anemia (IDA) is a significant problem in Nigeria, especially in children under five. Intervention options for treating anemia in under-five children have also been the subject of research. This study aims to synthesize the evidence on dietary interventions for managing iron deficiency anemia in under-five children in Nigeria. This study uses a systematic review method to collect relevant studies to answer the research questions and a narrative synthesis to analyze and synthesize the findings of this study. Cochrane, PubMed, and ScienceDirect databases were thoroughly searched, and five (5) articles were selected for this study. The results show that dietary interventions, such as daily multi-nutrient fortified dairy-based drinks, biofortified (yellow/ white) cassava rich in pro-vitamin A, iron supplementation in foods, and ready-to-use therapeutic food (RUTF) may be relevant to the management of iron deficiency anemia in under-five children in Nigeria. The study also shows that daily multi-nutrient fortified dairy-based drinks may be more effective, feasible, and culturally acceptable for managing anemia in under-5 children in Nigeria. In addition, daily multi-nutrient fortified dairy-based drinks and ready-to-use therapeutic food (RUTF) were reported to have the potential to improve the growth, cognitive development, and overall health outcomes of under-five children with iron deficiency anemia in Nigeria. Recommendations for future studies in this research area and for public health practitioners and policymakers were provided.

Keywords: dietary intervention, iron deficiency anemia, under-five children, Nigeria

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2307 Non-Communicable Diseases: Knowledge, Attitudes and Practices of Risk Factors among Secondary School Students in Sharjah, UAE

Authors: A. Al-Wandi, A. Al-Ali, R. Dali, Y. Al-Karaghouli

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Background: Non-communicable diseases (NCDs) have become an alarming health problem across the globe. The risk of developing those diseases begins in childhood and develops gradually under the influence of risk factors including obesity, hypertension, dyslipidemia, cigarette smoking and decreased physical activity. Therefore, this study aims to determine the level of knowledge, attitudes, and practices of the risk factors of lifestyle induced chronic diseases (non-communicable diseases) among secondary school students in Sharjah city. Methods: Five hundred and ninety-one school children, from grades 10 to 12, formed the study sample, using the multistage stratified cluster sampling method. Four governmental schools were chosen, for each gender. Data was collected through a pretested, close-ended questionnaire consisting of five sections; demographics, physical activity, diet, smoking and sleeping patterns. Frequencies and descriptive statistics were used to analyze data through SPSS 23. Results: The data showed 64.6% of students had low knowledge of risk factors of non-communicable diseases. Concerning physical activity, 58.2 % were physically inactive and females being less active than males. More than 2/3 of students didn’t fulfill the recommended daily intake of fruits and vegetables (75.9%). 8% reported to be smokers with cigarettes being the most encountered tobacco product. Conclusion: Our study has demonstrated a low level of knowledge and practices yet, positive attitudes towards risk factors of chronic diseases. We recommend implementation of thorough awareness campaigns through public health education about the risk factors of non-communicable diseases.

Keywords: non-communicable diseases, physical activity, diet, knowledge, attitudes, practices, smoking

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2306 A Study on the Effect of Cod to Sulphate Ratio on Performance of Lab Scale Upflow Anaerobic Sludge Blanket Reactor

Authors: Neeraj Sahu, Ahmad Saadiq

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Anaerobic sulphate reduction has the potential for being effective and economically viable over conventional treatment methods for the treatment of sulphate-rich wastewater. However, a major challenge in anaerobic sulphate reduction is the diversion of a fraction of organic carbon towards methane production and some minor problem such as odour problems, corrosion, and increase of effluent chemical oxygen demand. A high-rate anaerobic technology has encouraged researchers to extend its application to the treatment of complex wastewaters with relatively low cost and energy consumption compared to physicochemical methods. Therefore, the aim of this study was to investigate the effects of COD/SO₄²⁻ ratio on the performance of lab scale UASB reactor. A lab-scale upflow anaerobic sludge blanket (UASB) reactor was operated for 170 days. In which first 60 days, for successful start-up with acclimation under methanogenesis and sulphidogenesis at COD/SO₄²⁻ of 18 and were operated at COD/SO₄²⁻ ratios of 12, 8, 4 and 1 to evaluate the effects of the presence of sulfate on the reactor performance. The reactor achieved maximum COD removal efficiency and biogas evolution at the end of acclimation (control). This phase lasted 53 days with 89.5% efficiency. The biogas was 0.6 L/d at (OLR) of 1.0 kg COD/m³d when it was treating synthetic wastewater with effective volume of reactor as 2.8 L. When COD/SO₄²⁻ ratio changed from 12 to 1, slight decrease in COD removal efficiencies (76.8–87.4%) was observed, biogas production decreased from 0.58 to 0.32 L/d, while the sulfate removal efficiency increased from 42.5% to 72.7%.

Keywords: anaerobic, chemical oxygen demand, organic loading rate, sulphate, up-flow anaerobic sludge blanket reactor

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2305 Randomized Controlled Study of the Antipyretic Efficacy of Oral Paracetamol, Intravenous Paracetamol, and Intramuscular Diclofenac

Authors: Firjeeth C. Paramba, Vamanjore A. Naushad, Nishan K. Purayil, Osama H. Mohammed, Prem Chandra

Abstract:

Background: Fever is a common problem in adults visiting the emergency department. Extensive studies have been done in children comparing the efficacy of various antipyretics. However, studies on the efficacy of antipyretic drugs in adults are very scarce. To the best of our knowledge, no controlled trial has been carried out comparing the antipyretic efficacy of paracetamol (oral and intravenous) and intramuscular diclofenac in adults. Methods: In this parallel-group, open-label trial, participants aged 14–75 years presenting with fever who had a temperature of more than 38.5°C were enrolled and treated. Participants were randomly allocated to receive treatment with 1,000 mg oral paracetamol (n=145), 1,000 mg intravenous paracetamol (n=139), or 75 mg intramuscular diclofenac (n=150). The primary outcome was degree of reduction in mean oral temperature at 90 minutes. The efficacy of diclofenac versus oral and intravenous paracetamol was assessed by superiority comparison. Analysis was done using intention to treat principles. Results: After 90 minutes, all three groups showed a significant reduction in mean temperature, with intramuscular diclofenac showing the greatest reduction (−1.44 ± 0.43, 95% confidence interval [CI] −1.4 to −2.5) and oral paracetamol the least (−1.08 ± 0.51, 95% CI −0.99 to −2.2). After 120 minutes, there was a significant difference observed in the mean change from baseline temperature between the three treatment groups (P, 0.0001). Significant changes in temperature were observed in favor of intramuscular diclofenac over oral and intravenous paracetamol at each time point from 60 minutes through 120 minutes inclusive. Conclusion: Both intramuscular diclofenac and intravenous paracetamol showed superior antipyretic activity than oral paracetamol. However, in view of its ease of administration, intramuscular diclofenac can be used as a first-choice antipyretic in febrile adults in the emergency department.

Keywords: antipyretic, intramuscular, intravenous, paracetamol, diclofenac, emergency department

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2304 Salmonella Emerging Serotypes in Northwestern Italy: Genetic Characterization by Pulsed-Field Gel Electrophoresis

Authors: Clara Tramuta, Floris Irene, Daniela Manila Bianchi, Monica Pitti, Giulia Federica Cazzaniga, Lucia Decastelli

Abstract:

This work presents the results obtained by the Regional Reference Centre for Salmonella Typing (CeRTiS) in a retrospective study aimed to investigate, through Pulsed-field Gel Electrophoresis (PFGE) analysis, the genetic relatedness of emerging Salmonella serotypes of human origin circulating in North-West of Italy. Furthermore, the goal of this work was to create a Regional database to facilitate foodborne outbreak investigation and to monitor them at an earlier stage. A total of 112 strains, isolated from 2016 to 2018 in hospital laboratories, were included in this study. The isolates were previously identified as Salmonella according to standard microbiological techniques and serotyping was performed according to ISO 6579-3 and the Kaufmann-White scheme using O and H antisera (Statens Serum Institut®). All strains were characterized by PFGE: analysis was conducted according to a standardized PulseNet protocol. The restriction enzyme XbaI was used to generate several distinguishable genomic fragments on the agarose gel. PFGE was performed on a CHEF Mapper system, separating large fragments and generating comparable genetic patterns. The agarose gel was then stained with GelRed® and photographed under ultraviolet transillumination. The PFGE patterns obtained from the 112 strains were compared using Bionumerics version 7.6 software with the Dice coefficient with 2% band tolerance and 2% optimization. For each serotype, the data obtained with the PFGE were compared according to the geographical origin and the year in which they were isolated. Salmonella strains were identified as follow: S. Derby n. 34; S. Infantis n. 38; S. Napoli n. 40. All the isolates had appreciable restricted digestion patterns ranging from approximately 40 to 1100 kb. In general, a fairly heterogeneous distribution of pulsotypes has emerged in the different provinces. Cluster analysis indicated high genetic similarity (≥ 83%) among strains of S. Derby (n. 30; 88%), S. Infantis (n. 36; 95%) and S. Napoli (n. 38; 95%) circulating in north-western Italy. The study underlines the genomic similarities shared by the emerging Salmonella strains in Northwest Italy and allowed to create a database to detect outbreaks in an early stage. Therefore, the results confirmed that PFGE is a powerful and discriminatory tool to investigate the genetic relationships among strains in order to monitoring and control Salmonellosis outbreak spread. Pulsed-field gel electrophoresis (PFGE) still represents one of the most suitable approaches to characterize strains, in particular for the laboratories for which NGS techniques are not available.

Keywords: emerging Salmonella serotypes, genetic characterization, human strains, PFGE

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2303 Modeling and Simulation of Vibratory Behavior of Hybrid Smart Composite Plate

Authors: Salah Aguib, Noureddine Chikh, Abdelmalek Khabli, Abdelkader Nour, Toufik Djedid, Lallia Kobzili

Abstract:

This study presents the behavior of a hybrid smart sandwich plate with a magnetorheological elastomer core. In order to improve the vibrational behavior of the plate, the pseudo‐fibers formed by the effect of the magnetic field on the elastomer charged by the ferromagnetic particles are oriented at 45° with respect to the direction of the magnetic field at 0°. Ritz's approach is taken to solve the physical problem. In order to verify and compare the results obtained by the Ritz approach, an analysis using the finite element method was carried out. The rheological property of the MRE material at 0° and at 45° are determined experimentally, The studied elastomer is prepared by a mixture of silicone oil, RTV141A polymer, and 30% of iron particles of total mixture, the mixture obtained is mixed for about 15 minutes to obtain an elastomer paste with good homogenization. In order to develop a magnetorheological elastomer (MRE), this paste is injected into an aluminum mold and subjected to a magnetic field. In our work, we have chosen an ideal percentage of filling of 30%, to obtain the best characteristics of the MRE. The mechanical characteristics obtained by dynamic mechanical viscoanalyzer (DMA) are used in the two numerical approaches. The natural frequencies and the modal damping of the sandwich plate are calculated and discussed for various magnetic field intensities. The results obtained by the two methods are compared. These off‐axis anisotropic MRE structures could open up new opportunities in various fields of aeronautics, aerospace, mechanical engineering and civil engineering.

Keywords: hybrid smart sandwich plate, vibratory behavior, FEM, Ritz approach, MRE

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2302 Hybridization and Evaluation of Jatropha to Improve High Yield Varieties in Indonesia

Authors: Rully D. Purwati, Tantri D.A. Anggraeni, Bambang Heliyanto, M. Machfud, Joko Hartono

Abstract:

The availability of fuel in the world will be reduced in next few years, it is necessary to find alternative energy sources. Jatropha curcas L. is one of oil crops producing non-edible oil which is potential for bio-diesel. Jatropha cultivation and development program in Indonesia is facing several problems especially low seed yield resulting in inefficient crop cultivation cost. To cope with the problem, development of high yielding varieties is necessary. Development of new varieties to improve seed yield was conducted by hybridization and selection and resulted in fourteen potential genotypes. The yield potential of the fourteen genotypes were evaluated and compared with two check varieties. The objective of the evaluation was to find Jatropha hybrids with some characters i.e. their productivity was higher than check varieties, oil content > 40% and harvesting age ≤ 110 days. Hybridization and individual plant selection were carried out from 2010 to 2014. Evaluation of high yield was conducted in Asembagus experimental station, Situbondo, East Java in three years (2015-2017). The experimental designed was Randomized Complete Block Design with three replication, and plot size 10 m x 8 m. The characters observed were number of capsules per plant, dry seed yield (kg/ha) and seed oil content (%). The results of this experiment indicated that all the hybrids evaluated have higher productivity than check variety IP-3A. There were two superior hybrids i.e. HS-49xSP-65/32 and HS-49xSP-19/28 with highest seed yield per hectare and number of capsules per plant for three years.

Keywords: Jatropha, bio energy, hybrid, high seed yield

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2301 Challenges in Curriculum Development in Eastern European Countries: A Case Study of Georgia and Ukraine

Authors: Revaz Tabatadze

Abstract:

This research aims to describe and analyze the intricacies of curriculum development within the broader context of general education reforms undertaken in Eastern European Countries. Importantly, this study is the first of its kind, examining Georgian and Ukrainian National Curriculum documents locally and internationally. The significance of this research lies in its potential to guide the Ministry of Education and Science of the mentioned countries in revising existing curriculum documents to address contemporary challenges in general education. The findings will not only benefit post-Soviet countries but also offer insights for nations facing curriculum development and effectiveness issues. By examining the peculiarities of curriculum development amid globalization, this research aims to contribute to overcoming educational challenges at both local and international levels. This study defines key concepts related to curriculum, distinguishing between intended, implemented, and attained curricula. It also explores the historical context of curriculum development in Georgia and Ukraine from 1991 to 2021, highlighting changes in teacher standards and teacher certification examinations. The literature review section emphasizes the importance of curriculum development as a complex and evolving process, especially in the context of globalization. It underscores the need for a curriculum that fosters critical thinking, problem-solving, and collaboration skills in students. In summary, this research offers a comprehensive examination of curriculum development in Georgia and Ukraine, shedding light on the challenges and opportunities in the age of globalization, with potential implications for educational systems worldwide.

Keywords: curriculum development, general education reforms, eastern European countries, globalization in education

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2300 Evolutionary Advantages of Loneliness with an Agent-Based Model

Authors: David Gottlieb, Jason Yoder

Abstract:

The feeling of loneliness is not uncommon in modern society, and yet, there is a fundamental lack of understanding in its origins and purpose in nature. One interpretation of loneliness is that it is a subjective experience that punishes a lack of social behavior, and thus its emergence in human evolution is seemingly tied to the survival of early human tribes. Still, a common counterintuitive response to loneliness is a state of hypervigilance, resulting in social withdrawal, which may appear maladaptive to modern society. So far, no computational model of loneliness’ effect during evolution yet exists; however, agent-based models (ABM) can be used to investigate social behavior, and applying evolution to agents’ behaviors can demonstrate selective advantages for particular behaviors. We propose an ABM where each agent contains four social behaviors, and one goal-seeking behavior, letting evolution select the best behavioral patterns for resource allocation. In our paper, we use an algorithm similar to the boid model to guide the behavior of agents, but expand the set of rules that govern their behavior. While we use cohesion, separation, and alignment for simple social movement, our expanded model adds goal-oriented behavior, which is inspired by particle swarm optimization, such that agents move relative to their personal best position. Since agents are given the ability to form connections by interacting with each other, our final behavior guides agent movement toward its social connections. Finally, we introduce a mechanism to represent a state of loneliness, which engages when an agent's perceived social involvement does not meet its expected social involvement. This enables us to investigate a minimal model of loneliness, and using evolution we attempt to elucidate its value in human survival. Agents are placed in an environment in which they must acquire resources, as their fitness is based on the total resource collected. With these rules in place, we are able to run evolution under various conditions, including resource-rich environments, and when disease is present. Our simulations indicate that there is strong selection pressure for social behavior under circumstances where there is a clear discrepancy between initial resource locations, and against social behavior when disease is present, mirroring hypervigilance. This not only provides an explanation for the emergence of loneliness, but also reflects the diversity of response to loneliness in the real world. In addition, there is evidence of a richness of social behavior when loneliness was present. By introducing just two resource locations, we observed a divergence in social motivation after agents became lonely, where one agent learned to move to the other, who was in a better resource position. The results and ongoing work from this project show that it is possible to glean insight into the evolutionary advantages of even simple mechanisms of loneliness. The model we developed has produced unexpected results and has led to more questions, such as the impact loneliness would have at a larger scale, or the effect of creating a set of rules governing interaction beyond adjacency.

Keywords: agent-based, behavior, evolution, loneliness, social

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2299 “It Just Feels Risky”: Intuition vs Evidence in Child Sexual Abuse Cases. Proposing an Empirically Derived Risk and Protection Protocol

Authors: Christian Perrin, Nicholas Blagden, Louise Allen, Sarah Impey

Abstract:

Social workers in the UK and professionals globally are faced with a particular challenge when dealing with allegations of child sexual abuse (CSA) in the community. In the absence of a conviction or incontestable evidence, staff can often find themselves unable to take decisive action to remove a child from harm, even though there may be a credible threat to their welfare. Conversely, practitioners may over-calculate risk through fear of being accountable for harm. This is, in part, due to the absence of a structured and evidence-based risk assessment tool which can predict the likelihood of a person committing child sexual abuse. Such assessments are often conducted by forensic professionals who utilise offence-specific data and personal history information to calculate risk. In situations where only allegations underpin a case, this mode of assessment is not viable. There are further ethical issues surrounding the assessment of risk in this area which require expert consideration and sensitive planning. This paper explores this entangled problem extant in the wider call to prevent sexual and child sexual abuse in the community. To this end, 32 qualitative interviews were undertaken with social workers dealing with CSA cases. Results were analysed using thematic analysis and operationalised to formulate a risk and protection protocol for use in case management. This paper reports on the early findings associated with the initial indications of protocol reliability. Implications for further research and practice are discussed.

Keywords: sexual offending, child sexual offence, offender rehabilitation, risk assessment, offence prevention

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2298 Lineament Analysis as a Method of Mineral Deposit Exploration

Authors: Dmitry Kukushkin

Abstract:

Lineaments form complex grids on Earth's surface. Currently, one particular object of study for many researchers is the analysis and geological interpretation of maps of lineament density in an attempt to locate various geological structures. But lineament grids are made up of global, regional and local components, and this superimposition of lineament grids of various scales (global, regional, and local) renders this method less effective. Besides, the erosion processes and the erosional resistance of rocks lying on the surface play a significant role in the formation of lineament grids. Therefore, specific lineament density map is characterized by poor contrast (most anomalies do not exceed the average values by more than 30%) and unstable relation with local geological structures. Our method allows to confidently determine the location and boundaries of local geological structures that are likely to contain mineral deposits. Maps of the fields of lineament distortion (residual specific density) created by our method are characterized by high contrast with anomalies exceeding the average by upward of 200%, and stable correlation to local geological structures containing mineral deposits. Our method considers a lineament grid as a general lineaments field – surface manifestation of stress and strain fields of Earth associated with geological structures of global, regional and local scales. Each of these structures has its own field of brittle dislocations that appears on the surface of its lineament field. Our method allows singling out local components by suppressing global and regional components of the general lineaments field. The remaining local lineament field is an indicator of local geological structures.The following are some of the examples of the method application: 1. Srednevilyuiskoye gas condensate field (Yakutia) - a direct proof of the effectiveness of methodology; 2. Structure of Astronomy (Taimyr) - confirmed by the seismic survey; 3. Active gold mine of Kadara (Chita Region) – confirmed by geochemistry; 4. Active gold mine of Davenda (Yakutia) - determined the boundaries of the granite massif that controls mineralization; 5. Object, promising to search for hydrocarbons in the north of Algeria - correlated with the results of geological, geochemical and geophysical surveys. For both Kadara and Davenda, the method demonstrated that the intensive anomalies of the local lineament fields are consistent with the geochemical anomalies and indicate the presence of the gold content at commercial levels. Our method of suppression of global and regional components results in isolating a local lineament field. In early stages of a geological exploration for oil and gas, this allows determining boundaries of various geological structures with very high reliability. Therefore, our method allows optimization of placement of seismic profile and exploratory drilling equipment, and this leads to a reduction of costs of prospecting and exploration of deposits, as well as acceleration of its commissioning.

Keywords: lineaments, mineral exploration, oil and gas, remote sensing

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2297 The Bayesian Premium Under Entropy Loss

Authors: Farouk Metiri, Halim Zeghdoudi, Mohamed Riad Remita

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Credibility theory is an experience rating technique in actuarial science which can be seen as one of quantitative tools that allows the insurers to perform experience rating, that is, to adjust future premiums based on past experiences. It is used usually in automobile insurance, worker's compensation premium, and IBNR (incurred but not reported claims to the insurer) where credibility theory can be used to estimate the claim size amount. In this study, we focused on a popular tool in credibility theory which is the Bayesian premium estimator, considering Lindley distribution as a claim distribution. We derive this estimator under entropy loss which is asymmetric and squared error loss which is a symmetric loss function with informative and non-informative priors. In a purely Bayesian setting, the prior distribution represents the insurer’s prior belief about the insured’s risk level after collection of the insured’s data at the end of the period. However, the explicit form of the Bayesian premium in the case when the prior is not a member of the exponential family could be quite difficult to obtain as it involves a number of integrations which are not analytically solvable. The paper finds a solution to this problem by deriving this estimator using numerical approximation (Lindley approximation) which is one of the suitable approximation methods for solving such problems, it approaches the ratio of the integrals as a whole and produces a single numerical result. Simulation study using Monte Carlo method is then performed to evaluate this estimator and mean squared error technique is made to compare the Bayesian premium estimator under the above loss functions.

Keywords: bayesian estimator, credibility theory, entropy loss, monte carlo simulation

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2296 Application of Numerical Modeling and Field Investigations for Groundwater Recharge Characterization at Abydos Archeological Site, Sohag, Egypt

Authors: Sherif A. Abu El-Magd, Ahmed M. Sefelnasr, Ahmed M. Masoud

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Groundwater modeling is the way and tool for assessing and managing groundwater resources efficiently. The present work was carried out in the ancient Egyptian archeological site (Abydos) fromDynastyIandII.Theareaislocated about 13km west of the River Nilecourse, Upper Egypt. The main problem in this context is that the ground water level rise threatens and damages fragile carvings and paintings of the ancient buildings. The main objective of the present work is to identify the sources of the groundwater recharge in the site, further more, equally important there is to control the ground water level rise. Numerical modeling combined with field water level measurements was implemented to understand the ground water recharge sources. However, building a conceptual model was an important step in the groundwater modeling to phase to satisfy the modeling objectives. Therefore, boreholes, crosssections, and a high-resolution digital elevation model were used to construct the conceptual model. To understand the hydrological system in the site, the model was run under both steady state and transient conditions. Then, the model was calibrated agains the observation of the water level measurements. Finally, the results based on the modeling indicated that the groundwater recharge is originating from an indirect flow path mainly from the southeast. Besides, there is a hydraulic connection between the surface water and groundwater in the study site. The decision-makers and archeologyists could consider the present work to understand the behavior of groundwater recharge and water table level rise.

Keywords: numerical modeling, archeological site, groundwater recharge, egypt

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2295 Implementation of Modern Information Technologies in Business to Customer Marketing Activity and the Implementation of Pro-Environmental Goals of Enterprises

Authors: M. Łęgowik-Małolepsza

Abstract:

The article discusses the problem related to the use of modern information technologies to achieve pro-environmental marketing goals in business-to-customer (B2C) relationships. The topic is important and topical due to the strong social need to implement the concept of sustainable development. The aim of the article is to understand and evaluate the possibilities of implementing modern information technologies, such as Customer Relationship Management platforms (CRM), in the area of implementing marketing activities of companies operating in the Business to Customer model. In B2C relations, marketing departments struggle with problems resulting from the need for quick customer segmentation and the fragmentation of data existing in many systems, which significantly hinders the achievement of the assumed marketing goals. Therefore, the article proposes the use of modern information technology solutions in the area of marketing activities of enterprises, taking into account their pro-environmental goals. The most important results of the research carried out include an in-depth understanding of the possibilities of implementing modern information technologies to achieve marketing goals in B2C relationships. Moreover, a better understanding of the coexistence of opportunities and threats related to the implementation of marketing activities, taking into account pro-environmental goals and modern technologies, allows for more effective implementation of sustainable development management in enterprises. The methods used to achieve the goal are literature studies, descriptive analysis, and case studies. The study contributes to the discussion on the scope of application of modern information technologies in the area of B2C marketing activity, taking into account the implementation of pro-environmental goals of enterprises.

Keywords: B2C marketing activity, implementation of technologies, modern information technologies, pro-environmental activities

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2294 The Impact of the Board of Directors’ Characteristics on Tax Aggressiveness in USA Companies

Authors: jihen ayadi sellami

Abstract:

The rapid evolution of the global financial landscape has led to increased attention to corporate tax policies and the need to understand the factors that influence their tax behavior. In order to mitigate any residual loss for shareholders resulting from tax aggressiveness and resolve the agency problem, appropriate systems that separate the function of management from that of controlling are needed. In this context of growing concerns to limit aggressive corporate taxation practices through governance, this study discusses. Its aims is to examine the influence of six key characteristics of the board of directors (board size, diligence, CEO duality, presence of audit committees, gender diversity and independence of directors), given a governance mechanism, on the tax decisions of non-financial corporations in the United State. In fact, using a sample of 90 non-financial US firms from S&P 500 over a period of 4 years going from 2014 to 2017, the results based on a multivariate linear regression highlight significant associations between these characteristics and corporate tax policy. Notably, larger board, gender diversity, diligence and increased director independence appear to play an important role in reducing aggressive taxation. While duality has a positive and significant correlation with tax aggressiveness, that can be explained by the fact that the manager did properly exploit his specific position within the company. These findings contribute to a deeper understanding of how board characteristics can influence corporate tax management, providing avenues for more effective corporate governance and more responsible tax decision-making

Keywords: tax aggressiveness, board of directors, board size, CEO duality, audit committees, gender diversity, director independence, diligence, corporate governance, united states

Procedia PDF Downloads 61