Search results for: unobservable state variables
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 10955

Search results for: unobservable state variables

2735 Counter-Terrorism and Civil Society in Nigeria

Authors: Emeka Thaddues Njoku

Abstract:

Since 2009, the Nigerian Government has established diverse counter-terrorism legislations and practices in response terrorism in North Eastern part of the country. However, these measures have hampered not only the ability of civil society organizations to sustain the autonomous spaces that define/locate them at the intersection between the state and public but also the balance between freedom and security. Hence, this study examines the various elements associated with the interface between the counter terrorism security framework of the government and the capacity of civil society organizations to carry out their mandates in Nigeria. In order to achieve this, the survey research of the ex-post facto type will be adopted using the multi-stage sampling technique. A total of two hundred (200) copies of questionnaire will be administered to members of the civil society organizations and 24 In-Depth Interviews (IDI) will be conducted for officials of security agencies, Ministry of Defence and operators of civil society organizations. Fifty respondents will be drawn from each civil society organisations in the areas of humanitarian assistance, human rights Advocacy, development-oriented, peace-building. Moreover, 24 interviewees drawn from the key members of the security agencies (6), Ministry of Defence (6) and 12 operators of civil society organizations-three respondents each will represent the four civil society organizations mentioned above. Also, secondary data will be used to complement In-depth Interview (IDI) sessions. All collected data will be coded and analysed using descriptive statistics of frequency counts and simple percentage in the Statistical Package for Social Science (SPSS). Content analysis will be used for the In-depth interview and secondary data.

Keywords: counter-terrorism, civil society organizations, freedom, terrorism

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2734 The Greek Version of the Southampton Nostalgia Scale: Psychometric Properties in Young Adults and Associations with Life Satisfaction, Positive and Negative Emotions, Time Perspective and Wellbeing

Authors: Eirini Petratou, Pezirkianidis Christos, Anastassios Stalikas

Abstract:

Nostalgia is characterized as a mental state of human’s emotional longing for the past that activates both positive and negative emotions. The bittersweet emotions that are activated by nostalgia aid psychological functions to humans and are depended on the type of stimuli that evoke nostalgia but also on the nostalgia activation context. In general, despite that nostalgia can be activated and experienced by all people; however, it differs both in terms of nostalgia experience but also nostalgia frequency. As a matter of fact, nostalgia experience along with nostalgia frequency differs according to the level of the nostalgia proneness. People with high nostalgia proneness tend to experience nostalgia more intensely and frequently than people with low nostalgia proneness. Nostalgia proneness is considered as a basic individual difference that affects the experience of nostalgia, and it can be measured by the Southampton Nostalgia Scale (SNS); a psychometric instrument that measures human’s nostalgia proneness consisting of seven questions that assess a person’s attitude towards nostalgia, the degree of experience or tendency to nostalgic feelings and the nostalgia frequency. In the current study, we translated, validated and calibrated the SNS in Greek population (N = 267). For the calibration process, we used several scales relevant to positive dimensions, such as life satisfaction, positive and negative emotions, time perspective and wellbeing. A confirmatory factor analysis revealed the factors that provide a good Southampton Nostalgia Proneness model fit for young adult Greek population.

Keywords: nostalgia proneness, nostalgia, psychometric instruments, psychometric properties

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2733 Leadership Effectiveness Compared among Three Cultures Using Voice Pitches

Authors: Asena Biber, Ates Gul Ergun, Seda Bulut

Abstract:

Based on the literature, there are large numbers of studies investigating the relationship between culture and leadership effectiveness. Although giving effective speeches is vital characteristic for a leader to be perceived as effective, to our knowledge, there is no research study the determinants of perceived effective leader speech. The aim of this study is to find the effects of both culture and voice pitch on perceptions of leader's speech effectiveness. Our hypothesis is that people from high power distance countries will perceive leaders' speech effective when the leader's voice pitch is high, comparing with people from relatively low power distance countries. The participants of the study were 36 undergraduate students (12 Pakistanis, 12 Nigerians, and 12 Turks) who are studying in Turkey. National power distance scores of Nigerians ranked as first, Turks ranked as second and Pakistanis ranked as third. There are two independent variables in this study; three nationality groups that representing three levels of power distance and voice pitch of the leader which is manipulated as high and low levels. Researchers prepared an audio to manipulate high and low conditions of voice pitch. A professional whose native language is English read the predetermined speech in high and low voice pitch conditions. Voice pitch was measured using Hertz (Hz) and Decibel (dB). Each nationality group (Pakistan, Nigeria, and Turkey) were divided into groups of six students who listened to either the low or high pitch conditions in the cubicles of the laboratory. It was expected from participants to listen to the audio and fill in the questionnaire which was measuring the leadership effectiveness on a response scale ranging from 1 to 5. To determine the effects of nationality and voice pitch on perceived effectiveness of leader' voice pitch, 3 (Pakistani, Nigerian, and Turk) x 2 (low voice pitch and high voice pitch) two way between subjects analysis of variances was carried out. The results indicated that there was no significant main effect of voice pitch and interaction effect on perceived effectiveness of the leader’s voice pitch. However, there was a significant main effect of nationality on perceived effectiveness of the leader's voice pitch. Based on the results of Turkey’s HSD post-hoc test, only the perceived effectiveness of the leader's speech difference between Pakistanis and Nigerians was statistically significant. The results show that the hypothesis of this study was not supported. As limitations of the study, it is of importance to mention that the sample size should be bigger. Also, the language of the questionnaire and speech should be in the participant’s native language in further studies.

Keywords: culture, leadership effectiveness, power distance, voice pitch

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2732 Impact of Television on the Coverage of Lassa Fever Disease in Nigeria

Authors: H. Shola Adeosun, F. Ajoke Adebiyi

Abstract:

This study appraises the impact of television on the coverage of Lassa Fever disease. The objectives of the study are to find out whether television is an effective tool for raising awareness about Lassa fever shapes the perception of members of the public. The research work was based on the theoretical foundation of Agenda – setting and reinforcement theory. Survey research method was adopted in the study to elicit data from the residents of Obafemi Owode Local Government, area of Ogun state. Questionnaire and oral interview were adopted as a tool for data gathering. Simple random sampling techniques were used to draw a sample for this study. Out of filled 400 questionnaires distributed to the respondents. 37 of them were incorrectly filled and returned at the stipulated time. This is about (92.5% Tables, percentages, and figures were used to analyse and interpret the data and hypothesis formulation for this study revealed that Lassa fever diseases with higher media coverage were considered more serious and more representative of a disease and estimated to have lower incidents, than diseases less frequently found in the media. Thus, 92% of the respondents agree that they have access to television coverage of Lassa fever disease led to exaggerated perceptions of personal vulnerability. It, therefore, concludes that there is a need for relevant stakeholders to ensure better community health education and improved housing conditions in southwestern Nigeria, with an emphasis on slum areas and that Nigeria need to focus on the immediate response, while preparing for the future because a society or community is all about the people who inhabit. Therefore every effort must be geared towards their society and survival.

Keywords: impact, television, coverage, Lassa fever disease

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2731 Sustainable Transboundary Water Management: Challenges and Good Practices of Cooperation in International River Basin Districts

Authors: Aleksandra Ibragimow, Moritz Albrecht, Eerika Albrecht

Abstract:

Close international cooperation between all countries within a river basin has become one of the key aspects of sustainable cross-border water management. This is due to the fact that water does not stop at administrative or political boundaries. Therefore, the preferred mode to protect and manage transnational water bodies is close cooperation between all countries and stakeholders within the natural hydrological unit of the river basin. However, past practices have demonstrated that combining interests of different countries and stakeholders with differing political systems and management approaches to environmental issues upstream as well as downstream can be challenging. The study focuses on particular problems and challenges of water management in international river basin districts by the example of the International Oder River Basin District. The Oder River is one of the largest cross-border rivers of the Baltic Sea basin passing through Poland, Germany, and the Czech Republic. Attention is directed towards the activities and the actions that were carried out during the Districts' first management cycle of transnational river basin management (2009-2015). The results show that actions of individual countries have been focused on the National Water Management Plans while a common appointment about identified supra-regional water management problems has not been solved, and conducted actions can be considered as preliminary and merely a basis for future management. This present state raises the question whether the achievement of main objectives of Water Framework Directive (2000/60/EC) can be a realistic task.

Keywords: International River Basin Districts, water management, water frameworkdirective, water management plans

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2730 Battery Grading Algorithm in 2nd-Life Repurposing LI-Ion Battery System

Authors: Ya L. V., Benjamin Ong Wei Lin, Wanli Niu, Benjamin Seah Chin Tat

Abstract:

This article introduces a methodology that improves reliability and cyclability of 2nd-life Li-ion battery system repurposed as an energy storage system (ESS). Most of the 2nd-life retired battery systems in the market have module/pack-level state-of-health (SOH) indicator, which is utilized for guiding appropriate depth-of-discharge (DOD) in the application of ESS. Due to the lack of cell-level SOH indication, the different degrading behaviors among various cells cannot be identified upon reaching retired status; in the end, considering end-of-life (EOL) loss and pack-level DOD, the repurposed ESS has to be oversized by > 1.5 times to complement the application requirement of reliability and cyclability. This proposed battery grading algorithm, using non-invasive methodology, is able to detect outlier cells based on historical voltage data and calculate cell-level historical maximum temperature data using semi-analytic methodology. In this way, the individual battery cell in the 2nd-life battery system can be graded in terms of SOH on basis of the historical voltage fluctuation and estimated historical maximum temperature variation. These grades will have corresponding DOD grades in the application of the repurposed ESS to enhance system reliability and cyclability. In all, this introduced battery grading algorithm is non-invasive, compatible with all kinds of retired Li-ion battery systems which lack of cell-level SOH indication, as well as potentially being embedded into battery management software for preventive maintenance and real-time cyclability optimization.

Keywords: battery grading algorithm, 2nd-life repurposing battery system, semi-analytic methodology, reliability and cyclability

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2729 The Impact of Research Anxiety on Research Orientation and Interest in Research Courses in Social Work Students

Authors: Daniel Gredig, Annabelle Bartelsen-Raemy

Abstract:

Social work professionals should underpin their decisions with scientific knowledge and research findings. Hence, research is used as a framework for social work education and research courses have become a taken-for-granted component of study programmes. However, it has been acknowledged that social work students have negative beliefs and attitudes as well as frequently feelings of fear of research courses. Against this background, the present study aimed to establish the relationship between student’s fear of research courses, their research orientation and interest in research courses. We hypothesized that fear predicts the interest in research courses. Further, we hypothesized that research orientation (perceived importance and attributed usefulness for research for social work practice and perceived unbiased nature of research) was a mediating variable. In the years 2014, 2015 and 2016, we invited students enrolled for a bachelor programme in social work in Switzerland to participate in the study during their introduction day to the school taking place two weeks before their programme started. For data collection, we used an anonymous self-administered on-line questionnaire filled in on site. Data were analysed using descriptive statistics and structural equation modelling (generalized least squares estimates method). The sample included 708 students enrolled in a social work bachelor-programme, 501 being female, 184 male, and 5 intersexual, aged 19–56, having various entitlements to study, and registered for three different types of programme modes (full time programme; part time study with field placements in blocks; part time study involving concurrent field placement). Analysis showed that the interest in research courses was predicted by fear of research courses (β = -0.29) as well as by the perceived importance (β = 0.27), attributed usefulness of research (β = 0.15) and perceived unbiased nature of research (β = 0.08). These variables were predicted, in turn, by fear of research courses (β = -0.10, β = -0.23, and β = -0.13). Moreover, interest was predicted by age (β = 0.13). Fear of research courses was predicted by age (β = -0.10) female gender (β = 0.28) and having completed a general baccalaureate (β = -0.09). (GFI = 0.997, AGFI = 0.988, SRMR = 0.016, CMIN/df = 0.946, adj. R2 = 0.312). Findings evidence a direct as well as a mediated impact of fear on the interest in research courses in entering first-year students in a social work bachelor-programme. It highlights one of the challenges social work education in a research framework has to meet with. It seems, there have been considerable efforts to address the research orientation of students. However, these findings point out that, additionally, research anxiety in terms of fear of research courses should be considered and addressed by teachers when conceptualizing research courses.

Keywords: research anxiety, research courses, research interest, research orientation, social work students, teaching

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2728 Assessment of Marine Diversity on Rocky Shores of Triporti, Vlore, Albania

Authors: Ina Nasto, Denada Sota, Kerol Sacaj, Brunilda Veshaj, Hajdar Kicaj

Abstract:

Rocky shores are often used as models to describe the dynamics of biodiversity around the world, making them one of the most studied marine habitats and their communities. The variability in the number of species and the abundance of hard-bottom benthic animal communities on the coast of Triporti, north of the Bay of Vlora, Albania is described in relation to environmental variables using multivariate analysis. The purpose of this study is to monitor the species composition, quantitative characteristics, and seasonal variations of the benthic macroinvertebrate populations of the shallow rocky shores of the Triportit-Vlora area, as well as the assessment of the ecological condition of these populations. The rocky coast of Triport, with a length of 7 km, was divided into three sampling stations, with three transects each of 50m. The monitoring of benthic macroinvertebrates in these areas was carried out in two seasons, spring and summer (June and August 2021). In each station and sampling season, estimates of the total and average density for each species, the presence constant, and the assessment of biodiversity were calculated using the Shannon–Wiener and the Simpson index. The species composition, the quantitative characteristics of the populations, and the indicators mentioned above were analyzed in a comparative way, both between the seasons within one station and between the three stations with each other. Statistical processing of the data was carried out to analyze the changes between the seasons and between the sampling stations for the species composition, population density, as well as correlation between them. A total of 105 benthic macroinvertebrate taxa were found, dominated by Molluscs, Annelids, and Arthropods. The small density of species and the low degree of stability of the macrozoobenthic community are indicators of the poor ecological condition and environmental impact in the studied areas. Algal cover, the diversity of coastal microhabitats, and the degree of coastal exposure to waves play an important role in the characteristics of macrozoobenthos populations in the studied areas. Also, the rocky shores are of special interest because, in the infralittoral of these areas, there are dense kelp forests with Gongolaria barbata, Ericaria crinita as well as fragmented areas with Posidonia oceanica that reach the coast, priority habitats of special conservation importance in the Mediterranean.

Keywords: Macrozoobenthic communities, Shannon–Wiener, Triporti, Vlore, rocky shore

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2727 Influence of Pretreatment Magnetic Resonance Imaging on Local Therapy Decisions in Intermediate-Risk Prostate Cancer Patients

Authors: Christian Skowronski, Andrew Shanholtzer, Brent Yelton, Muayad Almahariq, Daniel J. Krauss

Abstract:

Prostate cancer has the third highest incidence rate and is the second leading cause of cancer death for men in the United States. Of the diagnostic tools available for intermediate-risk prostate cancer, magnetic resonance imaging (MRI) provides superior soft tissue delineation serving as a valuable tool for both diagnosis and treatment planning. Currently, there is minimal data regarding the practical utility of MRI for evaluation of intermediate-risk prostate cancer. As such, the National Comprehensive Cancer Network’s guidelines indicate MRI as optional in intermediate-risk prostate cancer evaluation. This project aims to elucidate whether MRI affects radiation treatment decisions for intermediate-risk prostate cancer. This was a retrospective study evaluating 210 patients with intermediate-risk prostate cancer, treated with definitive radiotherapy at our institution between 2019-2020. NCCN risk stratification criteria were used to define intermediate-risk prostate cancer. Patients were divided into two groups: those with pretreatment prostate MRI, and those without pretreatment prostate MRI. We compared the use of external beam radiotherapy, brachytherapy alone, brachytherapy boost, and androgen depravation therapy between the two groups. Inverse probability of treatment weighting was used to match the two groups for age, comorbidity index, American Urologic Association symptoms index, pretreatment PSA, grade group, and percent core involvement on prostate biopsy. Wilcoxon Rank Sum and Chi-squared tests were used to compare continuous and categorical variables. Of the patients who met the study’s eligibility criteria, 133 had a prostate MRI and 77 did not. Following propensity matching, there were no differences between baseline characteristics between the two groups. There were no statistically significant differences in treatments pursued between the two groups: 42% vs 47% were treated with brachytherapy alone, 40% vs 42% were treated with external beam radiotherapy alone, 18% vs 12% were treated with external beam radiotherapy with a brachytherapy boost, and 24% vs 17% received androgen deprivation therapy in the non-MRI and MRI groups, respectively. This analysis suggests that pretreatment MRI does not significantly impact radiation therapy or androgen deprivation therapy decisions in patients with intermediate-risk prostate cancer. Obtaining a pretreatment prostate MRI should be used judiciously and pursued only to answer a specific question, for which the answer is likely to impact treatment decision. Further follow up is needed to correlate MRI findings with their impacts on specific oncologic outcomes.

Keywords: magnetic resonance imaging, prostate cancer, definitive radiotherapy, gleason score 7

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2726 Double Burden of Malnutrition among Children under Five in Sub-Saharan Africa and Other Least Developed Countries: A Systematic Review

Authors: Getenet Dessie, Jinhu Li, Son Nghiem, Tinh Doan

Abstract:

Background: Concerns regarding malnutrition have evolved from focusing solely on single forms to addressing the simultaneous occurrence of multiple types, commonly referred to as the double or triple burden of malnutrition. Nevertheless, data concerning the concurrent occurrence of various types of malnutrition are scarce. Therefore, this systematic review and meta-analysis aims to assess the pooled prevalence of the double burden of malnutrition among children under five in Sub-Saharan Africa and other least-developed countries (LDCs). Methods: Electronic, web-based searches were conducted from January 15 to June 28, 2023, across several databases, including PubMed, Embase, Google Scholar, and the World Health Organization's Hinari portal, as well as other search engines, to identify primary studies published up to June 28, 2023. Laboratory-based cross-sectional studies on children under the age of five were included. Two independent authors assessed the risk of bias and the quality of the identified articles. The primary outcomes of this study were micronutrient deficiencies and the comorbidity of stunting and anemia, as well as wasting and anemia. The random-effects model was utilized for analysis. The association of identified variables with the various forms of malnutrition was also assessed using adjusted odds ratios (AOR) with a 95% confidence interval (CI). This review was registered in PROSPERO with the reference number CRD42023409483. Findings: The electronic search generated 6,087 articles, 93 of which matched the inclusion criteria for the final meta-analysis. Micronutrient deficiencies were prevalent among children under five in Sub-Saharan Africa and other LDCs, with rates ranging from 16.63% among 25,169 participants for vitamin A deficiency to 50.90% among 3,936 participants for iodine deficiency. Iron deficiency anemia affected 20.56% of the 63,121 participants. The combined prevalence of wasting anemia and stunting anemia was 5.41% among 64,709 participants and 19.98% among 66,016 participants, respectively. Both stunting and vitamin A supplementation were associated with vitamin A and iron deficiencies, with adjusted odds ratios (AOR) of 1.54 (95% CI: 1.01, 2.37) and 1.37 (95% CI: 1.21, 1.55), respectively. Interpretation: The prevalence of the double burden of malnutrition among children under the age of five was notably high in Sub-Saharan Africa and other LDCs. These findings indicate a need for increased attention and a focus on understanding the factors influencing this double burden of malnutrition.

Keywords: children, Sub-Saharan Africa, least developed countries, double burden of malnutrition, systematic review, meta-analysis

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2725 Evolution of Textiles in the Indian Subcontinent

Authors: Ananya Mitra Pramanik, Anjali Agrawal

Abstract:

The objective of this paper is to trace the origin and evolution of clothing in the Indian Subcontinent. The paper seeks to understand the need for mankind to shed his natural state and adopt clothing as an inseparable accessory for his body. It explores the various theories of the origin of clothing. The known journey of clothing of this region started from the Indus Valley Civilisation which dates back to 2500 BC. Due to the weather conditions of the region, few actual samples have survived, and most of the knowledge of textiles is derived from the sculptures and other remains from this era. The understanding of textiles of the period after the Indus Valley Civilisation (2500-1500 BC) till the Mauryan and the Sunga Period (321-72 BC) comes from literary sources, e.g., Vedas, Smritis, the eminent Indian epics of the Ramayana and the Mahabharata, forest books, etc. Textile production was one of the most important economic activities of this region. It was next only to agriculture. While attempting to trace the history of clothing the paper draws the evolution of Indian traditional fashion through the change of rulers of this region and the development of the modern Indian traditional dress, i.e., sari, salwar kamiz, dhoti, etc. The major aims of the study are to define the different time periods chronologically and to inspect the major changes in textile fashion, manufacturing, and materials that took place. This study is based on secondary research. It is founded on data taken primarily from books and journals. Not much of visuals are added in the paper as actual fabric references are near nonexistent. It gives a brief history of the ancient textiles of India from the time frame of 2500 BC-8th C AD.

Keywords: evolution, history, origin, textiles

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2724 Family Caregivers' Burden in Providing Care to the Hospitalized Elderly: Findings from Two Hospitals in Kolkata, India

Authors: Tulika Bhattacharyya, Suhita Chopra Chatterjee

Abstract:

Family caregivers are vital in providing physical and emotional care to the aged. Providing care to aged involves physical as well as psycho-socio-economic challenges, compels the caregiver to fit in manifold roles, feel overburdened; which in turn requires them to change their priorities in life. The study conducted on family caregivers of the hospitalized elderly explores caregiver’s burden using Zarit Burden Scale (ZBS). The data has been collected from two randomly selected Multispecialty Hospitals in Kolkata (India), after obtaining ethical clearance from the Institutional Review Board of both the hospitals. The predictors of burden were also assessed using interview schedules. Among fifty-seven caregivers who participated in the study, caregiver’s burden was identified among thirty respondents with twenty-six having mild to moderate burden and four having moderate to severe burden. Majority of the caregivers were found to be female, reflecting the gendered nature of caregiving. Family caregivers spent more than six hours per day on caregiving, which severely disturbed their work-life including loss of job. The study revealed that the caregivers’ marital status, family structure, academic qualification, occupation and time spent on caregiving are related to family caregivers’ burden. The burden of care giving was accentuated by poor access to information, counseling, and lack of supportive services. The paper concludes by indicating the need for greater state interventions for caregivers.

Keywords: caregivers burden, family caregiving, hospitalized elderly, elderly in Kolkata, India, Zarit Burden Scale

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2723 Accelerating Quantum Chemistry Calculations: Machine Learning for Efficient Evaluation of Electron-Repulsion Integrals

Authors: Nishant Rodrigues, Nicole Spanedda, Chilukuri K. Mohan, Arindam Chakraborty

Abstract:

A crucial objective in quantum chemistry is the computation of the energy levels of chemical systems. This task requires electron-repulsion integrals as inputs, and the steep computational cost of evaluating these integrals poses a major numerical challenge in efficient implementation of quantum chemical software. This work presents a moment-based machine-learning approach for the efficient evaluation of electron-repulsion integrals. These integrals were approximated using linear combinations of a small number of moments. Machine learning algorithms were applied to estimate the coefficients in the linear combination. A random forest approach was used to identify promising features using a recursive feature elimination approach, which performed best for learning the sign of each coefficient but not the magnitude. A neural network with two hidden layers were then used to learn the coefficient magnitudes along with an iterative feature masking approach to perform input vector compression, identifying a small subset of orbitals whose coefficients are sufficient for the quantum state energy computation. Finally, a small ensemble of neural networks (with a median rule for decision fusion) was shown to improve results when compared to a single network.

Keywords: quantum energy calculations, atomic orbitals, electron-repulsion integrals, ensemble machine learning, random forests, neural networks, feature extraction

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2722 Rehabilitation and Conservation of Mangrove Forest as Pertamina Corporate Social Responsibility Approach in Prevention Damage Climate in Indonesia

Authors: Nor Anisa

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This paper aims to describe the use of conservation and rehabilitation of Mangrove forests as an alternative area in protecting the natural environment and ecosystems and ecology, community education and innovation of sustainable industrial development such as oil companies, gas and coal. The existence of globalization encourages energy needs such as gas, diesel and coal as an unaffected resource which is a basic need for human life while environmental degradation and natural phenomena continue to occur in Indonesia, especially global warming, sea water pollution, extinction of animal steps. The phenomenon or damage to nature in Indonesia is caused by a population explosion in Indonesia that causes unemployment, the land where the residence will disappear so that this will encourage the exploitation of nature and the environment. Therefore, Pertamina as a state-owned oil and gas company carries out its social responsibility efforts, namely to carry out conservation and rehabilitation and management of Mangrove fruit seeds which will provide an educational effect on the benefits of Mangrove seed maintenance. The method used in this study is a qualitative method and secondary data retrieval techniques where data is taken based on Pertamina activity journals and websites that can be accounted for. So the conclusion of this paper is: the benefits and function of conservation of mangrove forests in Indonesia physically, chemically, biologically and socially and economically and can provide innovation to the CSR (Corporate Social Responsibility) of the company in continuing social responsibility in the scope of environmental conservation and social education.

Keywords: mangrove, environmental damage, conservation and rehabilitation, innovation of corporate social responsibility

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2721 Development of a Flexible Lora-Based Wireless Sensory System for Long-Time Health Monitoring of Civil Structures

Authors: Hui Zhang, Sherif Beskhyroun

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In this study, a highly flexible LoRa-Based wireless sensing system was used to assess the strain state performance of building structures. The system was developed to address the local damage limitation of structural health monitoring (SHM) systems. The system is part of an intelligent SHM system designed to monitor, collect and transmit strain changes in key structural components. The main purpose of the wireless sensor system is to reduce the development and installation costs, and reduce the power consumption of the system, so as to achieve long-time monitoring. The highly stretchable flexible strain gauge is mounted on the surface of the structure and is waterproof, heat resistant, and low temperature resistant, greatly reducing the installation and maintenance costs of the sensor. The system was also developed with the aim of using LoRa wireless communication technology to achieve both low power consumption and long-distance transmission, therefore solving the problem of large-scale deployment of sensors to cover more areas in large structures. In the long-term monitoring of the building structure, the system shows very high performance, very low actual power consumption, and wireless transmission stability. The results show that the developed system has a high resolution, sensitivity, and high possibility of long-term monitoring.

Keywords: LoRa, SHM system, strain measurement, civil structures, flexible sensing system

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2720 People Experiencing Economic Disadvantages and Access to Justice System: The Case of Unemployed People in Australia

Authors: M. Shahadat Hossain

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People experiencing economic disadvantages have limited access to justice system. Employment status is a key indicator of economic disadvantage. There is a link between employment status and vulnerability to legal problems. This paper addresses the obstacles unemployed people experience to secure justice in Australia. This paper further explores exiting services for economically disadvantaged people to secure justice where these unemployment people can get access. It reveals that unemployed people are vulnerable to multifaced crime and violence. Due to high cost of legal services, these unemployed people are unable to afford legal services to access justice. They are often found higher levels of nonactions in terms of access to justice also due to lack of their initiatives. This paper further reveals that legal aid commissions are state and territory statutory agencies in Australia which provide free legal information, advice, duty lawyers, and legal representation services. Community legal centres are independent, non-profit government organizations with a focus of early advice, problem solving, and working with other agencies to address connected, financial, and health problems. Moreover, the private profession helps people who cannot afford to pay for a lawyer in several ways. But there are problems of shortage of funding for these legal services and making available to economically disadvantaged people. However, this paper argues that people experiencing long-term unemployment face barriers to secure justice due to their economic disadvantages. It further argues that services available for them to access to justice is inadequate.

Keywords: economic disadvantages, unemployment, access to justice, Australia

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2719 Femicide: The Political and Social Blind Spot in the Legal and Welfare State of Germany

Authors: Kristina F. Wolff

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Background: In the Federal Republic of Germany, violence against women is deeply embedded in society. Germany is, as of March 2020, the most populous member state of the European Union with 83.2 million inhabitants and, although more than half of its inhabitants are women, gender equality was not certified in the Basic Law until 1957. Women have only been allowed to enter paid employment without their husband's consent since 1977 and have marital rape prosecuted only since 1997. While the lack of equality between men and women is named in the preamble of the Istanbul Convention as the cause of gender-specific, structural, traditional violence against women, Germany continues to sink on the latest Gender Equality Index. According to Police Crime Statistics (PCS), women are significantly more often victims of lethal violence, emanating from men than vice versa. The PCS, which, since 2015, also collects gender-specific data on violent crimes, is kept by the Federal Criminal Police Office, but without taking into account the relevant criteria for targeted prevention, such as the history of violence of the perpetrator/killer, weapon, motivation, etc.. Institutions such as EIGE or the World Health Organization have been asking Germany for years in vain for comparable data on violence against women in order to gain an overview or to develop cross-border synergies. The PCS are the only official data collection on violence against women. All players involved are depend on this data set, which is published only in November of the following year and is thus already completely outdated at the time of publication. In order to combat German femicides causally, purposefully and efficiently, evidence-based data was urgently needed. Methodology: Beginning in January 2019, a database was set up that now tracks more than 600 German femicides, broken down by more than 100 crime-related individual criteria, which in turn go far beyond the official PCS. These data are evaluated on the one hand by daily media research, and on the other hand by case-specific inquiries at the respective public prosecutor's offices and courts nationwide. This quantitative long-term study covers domestic violence as well as a variety of different types of gender-specific, lethal violence, including, for example, femicides committed by German citizens abroad. Additionallyalcohol/ narcotic and/or drug abuse, infanticides and the gender aspect in the judiciary are also considered. Results: Since November 2020, evidence-based data from a scientific survey have been available for the first time in Germany, supplementing the rudimentary picture of reality provided by PCS with a number of relevant parameters. The most important goal of the study is to identify "red flags" that enable general preventive awareness, that serve increasingly precise hazard assessment in acute hazard situations, and from which concrete instructions for action can be identified. Already at a very early stage of the study it could be proven that in more than half of all femicides with a sexual perpetrator/victim constellation there was an age difference of five years or more. Summary: Without reliable data and an understanding of the nature and extent, cause and effect, it is impossible to sustainably curb violence against girls and women, which increasingly often culminates in femicide. In Germany, valid data from a scientific survey has been available for the first time since November 2020, supplementing the rudimentary reality picture of the official and, to date, sole crime statistics with several relevant parameters. The basic research provides insights into geo-concentration, monthly peaks and the modus operandi of male violent excesses. A significant increase of child homicides in the course of femicides and/or child homicides as an instrument of violence against the mother could be proven as well as a danger of affected persons due to an age difference of five years and more. In view of the steadily increasing wave of violence against women, these study results are an eminent contribution to the preventive containment of German femicides.

Keywords: femicide, violence against women, gender specific data, rule Of law, Istanbul convention, gender equality, gender based violence

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2718 Dem Based Surface Deformation in Jhelum Valley: Insights from River Profile Analysis

Authors: Syed Amer Mahmood, Rao Mansor Ali Khan

Abstract:

This study deals with the remote sensing analysis of tectonic deformation and its implications to understand the regional uplift conditions in the lower Jhelum and eastern Potwar. Identification and mapping of active structures is an important issue in order to assess seismic hazards and to understand the Quaternary deformation of the region. Digital elevation models (DEMs) provide an opportunity to quantify land surface geometry in terms of elevation and its derivatives. Tectonic movement along the faults is often reflected by characteristic geomorphological features such as elevation, stream offsets, slope breaks and the contributing drainage area. The river profile analysis in this region using SRTM digital elevation model gives information about the tectonic influence on the local drainage network. The steepness and concavity indices have been calculated by power law of scaling relations under steady state conditions. An uplift rate map is prepared after carefully analysing the local drainage network showing uplift rates in mm/year. The active faults in the region control local drainages and the deflection of stream channels is a further evidence of the recent fault activity. The results show variable relative uplift conditions along MBT and Riasi and represent a wonderful example of the recency of uplift, as well as the influence of active tectonics on the evolution of young orogens.

Keywords: quaternary deformation, SRTM DEM, geomorphometric indices, active tectonics and MBT

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2717 Evaluation of the Need for Seismic Retrofitting of the Foundation of a Five Story Steel Building Because of Adding of a New Story

Authors: Mohammadreza Baradaran, F. Hamzezarghani

Abstract:

Every year in different points of the world it occurs with different strengths and thousands of people lose their lives because of this natural phenomenon. One of the reasons for destruction of buildings because of earthquake in addition to the passing of time and the effect of environmental conditions and the wearing-out of a building is changing the uses of the building and change the structure and skeleton of the building. A large number of structures that are located in earthquake bearing areas have been designed according to the old quake design regulations which are out dated. In addition, many of the major earthquakes which have occurred in recent years, emphasize retrofitting to decrease the dangers of quakes. Retrofitting structural quakes available is one of the most effective methods for reducing dangers and compensating lack of resistance caused by the weaknesses existing. In this article the foundation of a five-floor steel building with the moment frame system has been evaluated for quakes and the effect of adding a floor to this five-floor steel building has been evaluated and analyzed. The considered building is with a metallic skeleton and a piled roof and clayed block which after addition of a floor has increased to a six-floor foundation of 1416 square meters, and the height of the sixth floor from ground state has increased 18.95 meters. After analysis of the foundation model, the behavior of the soil under the foundation and also the behavior of the body or element of the foundation has been evaluated and the model of the foundation and its type of change in form and the amount of stress of the soil under the foundation for some of the composition has been determined many times in the SAFE software modeling and finally the need for retrofitting of the building's foundation has been determined.

Keywords: seismic, rehabilitation, steel building, foundation

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2716 Design of SAE J2716 Single Edge Nibble Transmission Digital Sensor Interface for Automotive Applications

Authors: Jongbae Lee, Seongsoo Lee

Abstract:

Modern sensors often embed small-size digital controller for sensor control, value calibration, and signal processing. These sensors require digital data communication with host microprocessors, but conventional digital communication protocols are too heavy for price reduction. SAE J2716 SENT (single edge nibble transmission) protocol transmits direct digital waveforms instead of complicated analog modulated signals. In this paper, a SENT interface is designed in Verilog HDL (hardware description language) and implemented in FPGA (field-programmable gate array) evaluation board. The designed SENT interface consists of frame encoder/decoder, configuration register, tick period generator, CRC (cyclic redundancy code) generator/checker, and TX/RX (transmission/reception) buffer. Frame encoder/decoder is implemented as a finite state machine, and it controls whole SENT interface. Configuration register contains various parameters such as operation mode, tick length, CRC option, pause pulse option, and number of nibble data. Tick period generator generates tick signals from input clock. CRC generator/checker generates or checks CRC in the SENT data frame. TX/RX buffer stores transmission/received data. The designed SENT interface can send or receives digital data in 25~65 kbps at 3 us tick. Synthesized in 0.18 um fabrication technologies, it is implemented about 2,500 gates.

Keywords: digital sensor interface, SAE J2716, SENT, verilog HDL

Procedia PDF Downloads 284
2715 Hysteresis Modeling in Iron-Dominated Magnets Based on a Deep Neural Network Approach

Authors: Maria Amodeo, Pasquale Arpaia, Marco Buzio, Vincenzo Di Capua, Francesco Donnarumma

Abstract:

Different deep neural network architectures have been compared and tested to predict magnetic hysteresis in the context of pulsed electromagnets for experimental physics applications. Modelling quasi-static or dynamic major and especially minor hysteresis loops is one of the most challenging topics for computational magnetism. Recent attempts at mathematical prediction in this context using Preisach models could not attain better than percent-level accuracy. Hence, this work explores neural network approaches and shows that the architecture that best fits the measured magnetic field behaviour, including the effects of hysteresis and eddy currents, is the nonlinear autoregressive exogenous neural network (NARX) model. This architecture aims to achieve a relative RMSE of the order of a few 100 ppm for complex magnetic field cycling, including arbitrary sequences of pseudo-random high field and low field cycles. The NARX-based architecture is compared with the state-of-the-art, showing better performance than the classical operator-based and differential models, and is tested on a reference quadrupole magnetic lens used for CERN particle beams, chosen as a case study. The training and test datasets are a representative example of real-world magnet operation; this makes the good result obtained very promising for future applications in this context.

Keywords: deep neural network, magnetic modelling, measurement and empirical software engineering, NARX

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2714 Delineation of Fracture Zones for Investigation of Groundwater Potentials Using Vertical Electrical Sounding in a Sedimentary Complex Terrain

Authors: M. N. Yahaya, K. A. Salako, U. Z. Magawata

Abstract:

Vertical electrical sounding (VES) method was used to investigate the groundwater potential at the southern part of Gulumbe district, Kebbi State, north-western part of Nigeria. The study was carried out with the aim of determining the subsurface layer’s parameters (resistivity and thickness) and uses the same to characterize the groundwater potential of the study area. The Schlumberger configuration was used for data acquisition. A total number of thirty-three (33) sounding points (VES) were surveyed over six profiles. The software IPI2WIN was used to obtain n-layered geo-electric sections. The geo-electric section drawn from the results of the interpretation revealed that three subsurface layers could be delineated, which comprise of top soil, sand, sandstone, coarse sand, limestone, and gravelly sand. The results of the resistivity sounding were correlated with the lithological logs of nearby boreholes that expose cross-section geologic units around the study area. We found out that the area is dominated by three subsurface layers. The coarse sand layers constituted the aquifer zones in the majority of sounding stations. Thus, this present study concluded that the depth of any borehole in the study area should be located between the depth of 18.5 to 39 m. The study further classified the VES points penetrated based on their conductivity content as highly suitable, suitable, moderately suitably, and poor zones for groundwater exploration. Hence, from this research, we recommended that boreholes can be sited in high conductivity zones across VES 2, 11, 13, 16, 20, 21, 27, and 33, respectively.

Keywords: vertical electrical sounding, resistivity, geo-electric, resistivity, aquifer and groundwater

Procedia PDF Downloads 143
2713 Regional Anesthesia in Carotid Surgery: A Single Center Experience

Authors: Daniel Thompson, Muhammad Peerbux, Sophie Cerutti, Hansraj Riteesh Bookun

Abstract:

Patients with carotid stenosis, which may be asymptomatic or symptomatic in the form of transient ischaemic attack (TIA), amaurosis fugax, or stroke, often require an endarterectomy to reduce stroke risk. Risks of this procedure include stroke, death, myocardial infarction, and cranial nerve damage. Carotid endarterectomy is most commonly performed under general anaesthetic, however, it can also be undertaken with a regional anaesthetic approach. Our tertiary centre generally performs carotid endarterectomy under regional anaesthetic. Our major tertiary hospital mostly utilises regional anaesthesia for carotid endarterectomy. We completed a cross-sectional analysis of all cases of carotid endarterectomy performed under regional anaesthesia across a 10-year period between January 2010 to March 2020 at our institution. 350 patients were included in this descriptive analysis, and demographic details for patients, indications for surgery, procedural details, length of surgery, and complications were collected. Data was cross tabulated and presented in frequency tables to describe these categorical variables. 263 of the 350 patients in the analysis were male, with a mean age of 71 ± 9. 172 patients had a history of ischaemic heart disease, 104 had diabetes mellitus, 318 had hypertension, and 17 patients had chronic kidney disease greater than Stage 3. 13.1% (46 patients) were current smokers, and the majority (63%) were ex-smokers. Most commonly, carotid endarterectomy was performed conventionally with patch arterioplasty 96% of the time (337 patients). The most common indication was TIA and stroke in 64% of patients, 18.9% were classified as asymptomatic, and 13.7% had amaurosis fugax. There were few general complications, with 9 wound complications/infections, 7 postoperative haematomas requiring return to theatre, 3 myocardial infarctions, 3 arrhythmias, 1 exacerbation of congestive heart failure, 1 chest infection, and 1 urinary tract infection. Specific complications to carotid endarterectomy included 3 strokes, 1 postoperative TIA, and 1 cerebral bleed. There were no deaths in our cohort. This analysis of a large cohort of patients from a major tertiary centre who underwent carotid endarterectomy under regional anaesthesia indicates the safety of such an approach for these patients. Regional anaesthesia holds the promise of less general respiratory and cardiac events compared to general anaesthesia, and in this vulnerable patient group, calls for comparative research between local and general anaesthesia in carotid surgery.

Keywords: anaesthesia, carotid endarterectomy, stroke, carotid stenosis

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2712 The Basic Teachings of the Buddha

Authors: Bhaddiya Tanchangya

Abstract:

This article discusses the Four Noble Truths, the foundational teachings of Buddhism, and their significance to Buddhist philosophy. The Four Noble Truths are the Noble Truth of Suffering, the Noble Truth of the Cause of Suffering, the Noble Truth of the End of Suffering, and the Noble Truth of the Path Leading to the End of Suffering. The first truth, the Noble Truth of Suffering, explains that suffering or dukkha is an inherent part of existence, including emotional, physical, and existential forms of suffering, including the Five Aggregates, which refer to the five components that make up a sentient being's experience of existence, as they are all conditioned, interdependent, subject to the Three Characteristics of Existence: impermanence, unsatisfactoriness and emptiness. The second truth, the Noble Truth of the Cause of Suffering, states that craving or attachment to the sensory experiences of the Five Aggregates leads to suffering and identifies three types of craving: craving for sensual pleasures, craving for existence, and craving for non-existence. Through the doctrine of Dependent Origination (Paṭiccasamuppāda), the Buddha graphically shows how the entire process of suffering arises and ceases. The third truth, the Noble Truth of the End of Suffering, asserts that there is a way to end suffering and attain a state of liberation called Nibbāna that marks the end of the cycle of birth and death by removing that very craving towards the sensory experiences by cultivating the Noble Eightfold Path. The fourth truth, the Noble Truth of the Path Leading to the End of Suffering, describes the Noble Eightfold Path, a set of guidelines to develop insight and wisdom to overcome craving and attachment and attain liberation from suffering. The article emphasizes that the Four Noble Truths are universal, applicable to all people regardless of culture, background, or beliefs, and form the foundation of Buddhist philosophy and practice.

Keywords: four noble truths, impermanence, suffering, not-self-ness, interconnectedness, emptiness, morality, concentration, wisdom, nirvana, happiness

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2711 Cost of Governance in Nigeria: In Whose Interest

Authors: Francis O. Iyoha, Daniel E. Gberevbie, Charles T. Iruonagbe, Matthew E. Egharevba

Abstract:

Cost of governance in Nigeria has become a challenge to development and concern to practitioners and scholars alike in the field of business and social science research. It has been observed that it takes 70 percent of the nation’s revenue to maintain less than 20 percent of the Nigerian population that are public servants. Furthermore, it has been observed that on a consistent yearly basis, the recurrent expenditure of government from the national budget keeps rising, while capital expenditure meant for development keeps falling. The implication is that development is stagnated in the country. For instance, in the 2010 national budget of NGN4.60tn or USD28.75b, only NGN1.80tn or USD11.15b was set aside for capital expenditure. Also, in the 2013 national budget of NGN4.92tn or USD30.75b, only NGN1.50tn or USD9.38b was set aside for capital expenditure. Therefore, with the analysis of secondary data, this study examined the reasons for the high cost of governance in Nigeria. It observed that the high cost of governance in the country is in the interest of the ruling class, arising from their unethical behaviour – corrupt practices and the poor management of public resources. As a result, the study recommends the need to intensify the war against corruption and mismanagement of public resources by government officials as possible solution to overcome the high cost of governance in Nigeria. This could be achieved by strengthening the constitutional powers of the various anti-corruption agencies in the area of arrest, investigation and prosecution of offenders without the interference of the executive arm of government either at the local, state or federal level.

Keywords: cost of governance, capital expenditure, recurrent expenditure, unethical behavior, Nigeria

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2710 An Assessment of Different Blade Tip Timing (BTT) Algorithms Using an Experimentally Validated Finite Element Model Simulator

Authors: Mohamed Mohamed, Philip Bonello, Peter Russhard

Abstract:

Blade Tip Timing (BTT) is a technology concerned with the estimation of both frequency and amplitude of rotating blades. A BTT system comprises two main parts: (a) the arrival time measurement system, and (b) the analysis algorithms. Simulators play an important role in the development of the analysis algorithms since they generate blade tip displacement data from the simulated blade vibration under controlled conditions. This enables an assessment of the performance of the different algorithms with respect to their ability to accurately reproduce the original simulated vibration. Such an assessment is usually not possible with real engine data since there is no practical alternative to BTT for blade vibration measurement. Most simulators used in the literature are based on a simple spring-mass-damper model to determine the vibration. In this work, a more realistic experimentally validated simulator based on the Finite Element (FE) model of a bladed disc (blisk) is first presented. It is then used to generate the necessary data for the assessment of different BTT algorithms. The FE modelling is validated using both a hammer test and two firewire cameras for the mode shapes. A number of autoregressive methods, fitting methods and state-of-the-art inverse methods (i.e. Russhard) are compared. All methods are compared with respect to both synchronous and asynchronous excitations with both single and simultaneous frequencies. The study assesses the applicability of each method for different conditions of vibration, amount of sampling data, and testing facilities, according to its performance and efficiency under these conditions.

Keywords: blade tip timing, blisk, finite element, vibration measurement

Procedia PDF Downloads 296
2709 Active Ageing a Way Forward to Healthy Ageing Among the Rural Elderly Women

Authors: Hannah Evangeline Sangeetha

Abstract:

Ageing is an inevitable change in the life span of an individual. India’s old age population has increased from 19 million in 1947 to 100 million in the 21st century. The United Nations World Population ageing reports that the grey population has immensely increased from 9.2% in 1990 to 11.7 % in 2013, and it’s expected to triple by the year 2050 growing from 737 million to over 2 billion persons 60 years of age and older. Ageing is a period of physical, mental and social decline which brings a host of challenges to the individual and the family. Hence it requires attention at the micro, mezzo and the macro levels of the society. The concepts of healthy and successful aging are being used to help people to change their negative attitude towards aging. This perspective is important to make people realize their potentialities to bring about a change in the minds of senior citizens as well as the society. The objective of this study was to understand the level of active ageing among the rural elderly women and its impact on the quality of life. 330 elderly women from 12 villages of Sriperumbudur associated with the Mobile medical care of Help age India were interviewed using census method. The study revealed the following findings; most respondents in this study were young old between the age group of 60 to 75 years. All the three major religious groups were represented, 85.5percent were Hindus. Majority of the respondents 73.3percent had no education. It was interesting to know that majority of the respondents were self reliant (83.94 percent) and 82.73 percent of them very independent and took care of them by themselves (activities of daily living) without any support from their families. 76.9 percent of the senior women worked based on their competencies, 75.5 percent of them were involved in plenty of activities everyday including their occupation and household chores, which enabled them to be physically active. The chi square values that there is a significant association between the overall active ageing score, religion &number of members in the family. The other demographic variables like age, occupation, income marital status, age at marriage, number of children in the family and Socio –Economic Status were not significantly associated with the overall active aging score. The p-value 0.032 showed Social network and being self-reliant are significantly associated. The study surprisingly shows that most women enjoyed freedom and Independence in their family which is a positive indicator of active ageing.

Keywords: active ageing, quality of life, independence, self reliance

Procedia PDF Downloads 139
2708 Testing Nature Based Solutions for Air Quality Improvement: Aveiro Case Study

Authors: A. Ascenso, C. Silveira, B. Augusto, S. Rafael, S. Coelho, J. Ferreira, A. Monteiro, P. Roebeling, A. I. Miranda

Abstract:

Innovative nature-based solutions (NBSs) can provide answers to the challenges that urban areas are currently facing due to urban densification and extreme weather conditions. The effects of NBSs are recognized and include improved quality of life, mental and physical health and improvement of air quality, among others. Part of the work developed in the scope of the UNaLab project, which aims to guide cities in developing and implementing their own co-creative NBSs, intends to assess the impacts of NBSs on air quality, using Eindhoven city as a case study. The state-of-the-art online air quality modelling system WRF-CHEM was applied to simulate meteorological and concentration fields over the study area with a spatial resolution of 1 km2 for the year 2015. The baseline simulation (without NBSs) was validated by comparing the model results with monitored data retrieved from the Eindhoven air quality database, showing an adequate model performance. In addition, land use changes were applied in a set of simulations to assess the effects of different types of NBSs. Finally, these simulations were compared with the baseline scenario and the impacts of the NBSs were assessed. Reductions on pollutant concentrations, namely for NOx and PM, were found after the application of the NBSs in the Eindhoven study area. The present work is particularly important to support public planners and decision makers in understanding the effects of their actions and planning more sustainable cities for the future.

Keywords: air quality, modelling approach, nature based solutions, urban area

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2707 US-Iran Hostage Crisis by the Metaphor of Argo in the Light of Post-Modernist Post-Colonial and Realist Theories

Authors: Hatice Idil Gorgen

Abstract:

This paper argues that discourses and textuality which is literary tool of Western ethnocentrism create aggressive foreign policy against the West by Non-West countries. Quasi-colonial experiences create an inferiority complex on officially or not colonized areas by reconstructing their identity. This reconstructed identity leads revolution and resistance movement to feel secure themselves as a psychological defense against colonial powers. Knowledge learned by successful implementation of discourses grants right to has power for authority, in addition to serving as a tool to reinforce power of authority by its cognitive traits on foreign policy decision making. The combination of these points contributes to shaping and then make predictable state policies. In the methodology of paper, secondary data was firstly reviewed through university library using a range of sources such as academic abstract, OPAC system, bibliography databases and internet search engines. The film of Argo was used to strengthen and materialize theoretical explanations as a metaphor. This paper aims to highlight the cumulative effects on the construction of the identity throughout embedded discourses by textuality. To demonstrate it by a metaphor, Argo will be used as a primary source for good story-telling about history. U.S-Iran hostage crisis is mainly applied by aiming to see foundations Iran’s behavior in the context of its revolutionary identity and major influences of actions of U.S on it.

Keywords: discourse, post colonialism, post modernism, objectivity

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2706 A Conceptual Analysis of Right of Taxpayers to Claim Refund in Nigeria

Authors: Hafsat Iyabo Sa'adu

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A salient feature of the Nigerian Tax Law is the right of the taxpayer to demand for a refund where excess tax is paid. Section 23 of the Federal Inland Revenue Service (Establishment) Act, 2007 vests Federal Inland Revenue Services with the power to make tax refund as well as set guidelines and requirements for refund process from time to time. In addition, Section 61 of the Federal Inland Revenue Service (Establishment) Act, 2007, empowers the Federal Inland Revenue Services to issue information circular to acquaint stakeholders with the policy on the refund process. A Circular was issued to that effect to correct the position that until after the annual audit of the Service before such excess can be paid to the claimant/taxpayer. But it is amazing that such circular issuance does not feature under the states’ laws. Hence, there is an inconsistencies in the tax paying system in Nigeria. This study, therefore, sets an objective, to examine the trending concept of tax refund in Nigeria. In order to achieve this set objective, a doctrinal study went under way, wherein both federal and states laws were consulted including journals and textbooks. At the end of the research, it was revealed that the law should be specific as to the time frame within which to make the refund. It further revealed that it is essential to put up a legal framework for the tax system to recognize excess payment as debt due from the state. This would provide a foundational framework for the relationship between taxpayers and Federal Inland Revenue Service as well as promote effective tax administration in all the states of the federation. Several Recommendations were made especially relating to legislative passage of ‘’Refund Circular Bill at the states levels’ pursuant to the Federal Inland Revenue Service (Establishment) Act, 2007.

Keywords: claim, Nigeria, refund, right

Procedia PDF Downloads 104