Search results for: labor income taxation
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 2452

Search results for: labor income taxation

1522 Diet and Exercise Intervention and Bio–Atherogenic Markers for Obesity Classes of Black South Africans with Type 2 Diabetes Mellitus Using Discriminant Analysis

Authors: Oladele V. Adeniyi, B. Longo-Mbenza, Daniel T. Goon

Abstract:

Background: Lipids are often low or in the normal ranges and controversial in the atherogenesis among Black Africans. The effect of the severity of obesity on some traditional and novel cardiovascular disease risk factors is unclear before and after a diet and exercise maintenance programme among obese black South Africans with type 2 diabetes mellitus (T2DM). Therefore, this study aimed to identify the risk factors to discriminate obesity classes among patients with T2DM before and after a diet and exercise programme. Methods: This interventional cohort of Black South Africans with T2DM was followed by a very – low calorie diet and exercise programme in Mthatha, between August and November 2013. Gender, age, and the levels of body mass index (BMI), blood pressure, monthly income, daily frequency of meals, blood random plasma glucose (RPG), serum creatinine, total cholesterol (TC), triglycerides (TG), LDL –C, HDL – C, Non-HDL, ratios of TC/HDL, TG/HDL, and LDL/HDL were recorded. Univariate analysis (ANOVA) and multivariate discriminant analysis were performed to separate obesity classes: normal weight (BMI = 18.5 – 24.9 kg/m2), overweight (BMI = 25 – 29.9 kg/m2), obesity Class 1 (BMI = 30 – 34.9 kg/m2), obesity Class 2 (BMI = 35 – 39.9 kg/m2), and obesity Class 3 (BMI ≥ 40 kg/m2). Results: At the baseline (1st Month September), all 327 patients were overweight/obese: 19.6% overweight, 42.8% obese class 1, 22.3% obese class 2, and 15.3% obese class 3. In discriminant analysis, only systolic blood pressure (SBP with positive association) and LDL/HDL ratio (negative association) significantly separated increasing obesity classes. At the post – evaluation (3rd Month November), out of all 327 patients, 19.9%, 19.3%, 37.6%, 15%, and 8.3% had normal weight, overweight, obesity class 1, obesity class 2, and obesity class 3, respectively. There was a significant negative association between serum creatinine and increase in BMI. In discriminant analysis, only age (positive association), SBP (U – shaped relationship), monthly income (inverted U – shaped association), daily frequency of meals (positive association), and LDL/HDL ratio (positive association) classified significantly increasing obesity classes. Conclusion: There is an epidemic of diabesity (Obesity + T2DM) in this Black South Africans with some weight loss. Further studies are needed to understand positive or negative linear correlations and paradoxical curvilinear correlations between these markers and increase in BMI among black South African T2DM patients.

Keywords: atherogenic dyslipidaemia, dietary interventions, obesity, south africans

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1521 The Role of Human Capital in Rural Development: A Critical Look at Ethiopian Education Policy

Authors: Blen Telayneh Melese

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Rural development, the unending quest of a developing country, cannot be succeeded in deprived of human capital development. Human capital, the economic pillars of a country's development, appeals a policy-based supports while fulfilling what is expected. Ethiopia, one of the rural countries with untouched and forgotten land and human force, owes historical experiences of educational policy intending for mobilization of its citizen for the advancement of the overall economy. Rural Ethiopia as well has been the focus of those educational policies, considering the economic resources entrenched with in. In this literature review paper, Ethiopian educational policy and its contribution to human capital development, as well as its role in generating quality human labor force, is assessed concisely. The author argues that the foundation of rural development such as technology, knowledge, infrastructure, market chain, communication and etc., can only be achieved through enhanced education policy that conciliates the existing reality of rural communities. Ethiopia still needs an education policy that enables it to generate a human capital that is oriented with the rural areas economic opportunities and challenges.

Keywords: Ethiopia, rural development, human capital development, education policy

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1520 Analysis of Eating Pattern in Adolescent and Young Adult College Students in Pune City

Authors: Sangeeta Dhamdhere, G. V. P. Rao

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Adolescent students need more energy, proteins, vitamins, and minerals because they grow to maturity in this age. Balanced diet plays important role in their wellbeing and health. The study conducted showed 48% students are not normal in their height and weight. 26% students found underweight, 18% overweight and 4% students found obese. The annual income group of underweight students was below 7 Lac and more than 90% students were staying at their home. The researcher has analysed the eating pattern of these students and concluded that there is need of awareness among the parents and students about balance diet and nutrition. The present research will help students improve their dietary habits and health, increase the number of attendees, and achieve academic excellence.

Keywords: balanced diet, nutrition, malnutrition, obesity, health education

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1519 The Role of Microfinance in Economic Development

Authors: Babak Salekmahdy

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Microfinance is often seen as a means of repairing credit markets and unleashing the potential contribution of impoverished people who rely on self-employment. Since the 1990s, the microfinance industry has expanded rapidly, opening the path for additional kinds of social entrepreneurship and social investment. However, current data indicate relatively few average consumer effects, opposing pushback against microfinance. This research reconsiders microfinance statements, stressing the variety of data on impacts and the essential (but limited) role of reimbursements. The report finishes by explaining a shift in thinking: from microfinance as a strictly defined enterprise finance to microfinance as a more widely defined home finance. Microfinance, under this perspective, provides advantages by providing liquidity for various requirements rather than just by increasing income.

Keywords: microfinance, small business, economic development, credit markets

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1518 Optimization Model for Support Decision for Maximizing Production of Mixed Fruit Tree Farms

Authors: Andrés I. Ávila, Patricia Aros, César San Martín, Elizabeth Kehr, Yovana Leal

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We consider a linear programming model to help farmers to decide if it is convinient to choose among three kinds of export fruits for their future investment. We consider area, investment, water, productivitiy minimal unit, and harvest restrictions and a monthly based model to compute the average income in five years. Also, conditions on the field as area, water availability and initia investment are required. Using the Chilean costs and dollar-peso exchange rate, we can simulate several scenarios to understand the possible risks associated to this market.

Keywords: mixed integer problem, fruit production, support decision model, fruit tree farms

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1517 Spatial-Temporal Awareness Approach for Extensive Re-Identification

Authors: Tyng-Rong Roan, Fuji Foo, Wenwey Hseush

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Recent development of AI and edge computing plays a critical role to capture meaningful events such as detection of an unattended bag. One of the core problems is re-identification across multiple CCTVs. Immediately following the detection of a meaningful event is to track and trace the objects related to the event. In an extensive environment, the challenge becomes severe when the number of CCTVs increases substantially, imposing difficulties in achieving high accuracy while maintaining real-time performance. The algorithm that re-identifies cross-boundary objects for extensive tracking is referred to Extensive Re-Identification, which emphasizes the issues related to the complexity behind a great number of CCTVs. The Spatial-Temporal Awareness approach challenges the conventional thinking and concept of operations which is labor intensive and time consuming. The ability to perform Extensive Re-Identification through a multi-sensory network provides the next-level insights – creating value beyond traditional risk management.

Keywords: long-short-term memory, re-identification, security critical application, spatial-temporal awareness

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1516 A Quantitative Case Study Analysis of Store Format Contributors to U.S. County Obesity Prevalence in Virginia

Authors: Bailey Houghtaling, Sarah Misyak

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Food access; the availability, affordability, convenience, and desirability of food and beverage products within communities, is influential on consumers’ purchasing and consumption decisions. These variables may contribute to lower dietary quality scores and a higher obesity prevalence documented among rural and disadvantaged populations in the United States (U.S.). Current research assessing linkages between food access and obesity outcomes has primarily focused on distance to a traditional grocery/supermarket store as a measure of optimality. However, low-income consumers especially, including U.S. Department of Agriculture’s Supplemental Nutrition Assistance Program (SNAP) participants, seem to utilize non-traditional food store formats with greater frequency for household dietary needs. Non-traditional formats have been associated with less nutritious food and beverage options and consumer purchases that are high in saturated fats, added sugars, and sodium. Authors’ formative research indicated differences by U.S. region and rurality in the distribution of traditional and non-traditional SNAP-authorized food store formats. Therefore, using Virginia as a case study, the purpose of this research was to determine if a relationship between store format, rurality, and obesity exists. This research applied SNAP-authorized food store data (food access points for SNAP as well as non-SNAP consumers) and obesity prevalence data by Virginia county using publicly available databases: (1) SNAP Retailer Locator, and; (2) U.S. County Health Rankings. The alpha level was set a priori at 0.05. All Virginia SNAP-authorized stores (n=6,461) were coded by format – grocery, drug, mass merchandiser, club, convenience, dollar, supercenter, specialty, farmers market, independent grocer, and non-food store. Simple linear regression was applied primarily to assess the relationship between store format and obesity. Thereafter, multiple variables were added to the regression to account for potential moderating relationships (e.g., county income, rurality). Convenience, dollar, non-food or restaurant, mass merchandiser, farmers market, and independent grocer formats were significantly, positively related to obesity prevalence. Upon controlling for urban-rural status and income, results indicated the following formats to be significantly related to county obesity prevalence with a small, positive effect: convenience (p=0.010), accounting for 0.3% of the variance in obesity prevalence; dollar (p=0.005; 0.5% of the variance), and; non-food (p=0.030; 1.3% of the variance) formats. These results align with current literature on consumer behavior at non-traditional formats. For example, consumers’ food and beverage purchases at convenience and dollar stores are documented to be high in saturated fats, added sugars, and sodium. Further, non-food stores (i.e., quick-serve restaurants) often contribute to a large portion of U.S. consumers’ dietary intake and thus poor dietary quality scores. Current food access research investigates grocery/supermarket access and obesity outcomes. These results suggest more research is needed that focuses on non-traditional food store formats. Nutrition interventions within convenience, dollar, and non-food stores, for example, that aim to enhance not only healthy food access but the affordability, convenience, and desirability of nutritious food and beverage options may impact obesity rates in Virginia. More research is warranted utilizing the presented investigative framework in other U.S. and global regions to explore the role and the potential of non-traditional food store formats to prevent and reduce obesity.

Keywords: food access, food store format, non-traditional food stores, obesity prevalence

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1515 Determinants of Foreign Direct Investment in Tourism: A Panel Data Analysis of Developing Countries

Authors: Malraj Bharatha Kiriella

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The purpose of this paper is to investigate the determinants of tourism foreign direct investment (TFDI) to selected developing countries during 1978-2017. The study used pooled panel data to estimate an econometric model. The findings show that market size and institutional barriers are determining factors for TFDI in countries, while other variables of positive country conditions, FDI-related government policy, tourism-related infrastructure and labor conditions are insignificant. The result shows that institutional effects are positive, while market size negatively affects TFDI inflows. The research is limited to eight developing countries. The results can be used to support government policy on TFDI. The paper makes the following contributions: First, it provides important insight and understanding into the TFDI decision-making process in developing countries. Second, both TFDI theory and evidence are minimal, and an econometric model developed on the basis of available literature has been empirically tested.

Keywords: determinants, developing countries, FDI in tourism, panel data

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1514 Factors Influencing the Integration of Comprehensive Sexuality Education into Educational Systems in Low- And Middle-Income Countries: A Systematic Review

Authors: Malizgani Paul Chavula

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Background: Comprehensive sexuality education (CSE) plays a critical role in promoting youth and adolescents’ sexual and reproductive health and well-being. However, little is known about the enablers and barriers affecting the integration of CSE into educational programmes. The aim of this review is to explore positive and negative factors influencing the integration of CSE into national curricula and educational systems in low- and middle-income countries. Methods: We conducted a systematic literature review (January 2010 to August 2022). The results accord with the Preferred Reporting Items for Systematic Reviews and Meta-analysis standards for systematic reviews. Data were retrieved from the PubMed, Cochrane, Google Scholar, and Web of Hinari databases. The search yielded 431 publications, of which 23 met the inclusion criteria for full-text screening. The review is guided by an established conceptual framework that incorporates the integration of health innovations into health systems. Data were analyzed using a thematic synthesis approach. Results: The magnitude of the problem is evidenced by sexual and reproductive health challenges such as high teenage pregnancies, early marriages, and sexually transmitted infections. Awareness of these challenges can facilitate the development of interventions and the implementation and integration of CSE. Reported aspects of the interventions include core CSE content, delivery methods, training materials and resources, and various teacher-training factors. Reasons for adoption include perceived benefits of CSE, experiences and characteristics of both teachers and learners, and religious, social, and cultural factors. Broad system characteristics include strengthening links between schools and health facilities, school and community-based collaboration, coordination of CSE implementation, and the monitoring and evaluation of CSE. Ultimately, the availability of resources, national policies and laws, international agendas, and political commitment will impact upon the extent and level of integration. Conclusion: Social, economic, cultural, political, legal, and financial contextual factors influence the implementation and integration of CSE into national curricula and educational systems. Stakeholder collaboration and involvement in the design and appropriateness of interventions is critical.

Keywords: comprehensive sexuality education, factors, integration, sexual reproductive health rights

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1513 Thermal Barrier Coated Diesel Engine With Neural Networks Mathematical Modelling

Authors: Hanbey Hazar, Hakan Gul

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In this study; piston, exhaust, and suction valves of a diesel engine were coated in 300 mm thickness with Tungsten Carbide (WC) by using the HVOF coating method. Mathematical modeling of a coated and uncoated (standardized) engine was performed by using ANN (Artificial Neural Networks). The purpose was to decrease the number of repetitions of tests and reduce the test cost through mathematical modeling of engines by using ANN. The results obtained from the tests were entered in ANN and therefore engines' values at all speeds were estimated. Results obtained from the tests were compared with those obtained from ANN and they were observed to be compatible. It was also observed that, with thermal barrier coating, hydrocarbon (HC), carbon monoxide (CO), and smoke density values of the diesel engine decreased; but nitrogen oxides (NOx) increased. Furthermore, it was determined that results obtained through mathematical modeling by means of ANN reduced the number of test repetitions. Therefore, it was understood that time, fuel and labor could be saved in this way.

Keywords: Artificial Neural Network, Diesel Engine, Mathematical Modelling, Thermal Barrier Coating

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1512 Economic Impact of Ogbomoso Migrant Community in Jos Metropolis, Nigeria, 1940-2000

Authors: Afees Adebayo Salam

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This paper attempts an in-depth analysis of the economic impact of Ogbomoso migrant community in the Jos metropolis. It discusses the factors that motivated a sizeable number of Ogbomoso people (from southwestern Nigeria) to leave their hometown for a new place/space in Jos (northern Nigeria). It examines the historical antecedent of Ogbomoso migrants in northern Nigeria with emphasis on Jos metropolis. The movement of Ogbomoso migrants to Jos was dictated by the economic and social challenges of colonial and post-colonial periods. The political crisis of the 1960s was a contributory factor to the process of Ogbomoso migration to other parts of Nigeria. In the aftermath, many people migrated from Ogbomoso to different parts of the country and beyond to seek for better economic opportunities. The establishment of Ogbomoso migrant community in Jos was dated back to the colonial era when taxation was introduced by the British. Many people could not pay these taxes from their peasant farming activities, while some embarked on migration to places such as Jos, Kaduna, Kano, Keffi and Bauchi due to the harsh economic situation at home. Their settlement in Jos brought about success in several spheres of human endeavours. Ogbomoso migrants dominated both paid jobs and private business sector such as textile merchants, food stuff sellers, herbalists, printers, transporters, and religious missionaries, as well as clerical officers in the government establishments. Their remittances were invested in different sectors of Ogbomoso economy. The migrants had in one way or the other contributed to the socio-economic development of their host community in Jos as entrepreneurs. Branches of such industries were located in their hometown of Ogbomoso as a clear demonstration of community development. The remittance pattern of the migrants has transformed Ogbomoso to enviable position. Moreover, the economic success of Ogbomoso migrants over the period under review indicates the process of nation building due to peaceful nature of inter-ethnic engagements between Ogbomoso migrants and their host community in Jos. Therefore, the paper makes use of oral, archival and secondary sources to analyse the processes of migration and its economic impact. Oral interviews were conducted in Ogbomoso town with veteran migrants and their family members. Interviews were also conducted in Jos with the indigenous host community as well as other urban residents. Archival materials were obtained from Arewa House Archives and the National Archives, Kaduna and the National Archives, Ibadan.

Keywords: Ogbomoso migrants, Jos metropolis, community development, economic impact

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1511 Generative Adversarial Network for Bidirectional Mappings between Retinal Fundus Images and Vessel Segmented Images

Authors: Haoqi Gao, Koichi Ogawara

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Retinal vascular segmentation of color fundus is the basis of ophthalmic computer-aided diagnosis and large-scale disease screening systems. Early screening of fundus diseases has great value for clinical medical diagnosis. The traditional methods depend on the experience of the doctor, which is time-consuming, labor-intensive, and inefficient. Furthermore, medical images are scarce and fraught with legal concerns regarding patient privacy. In this paper, we propose a new Generative Adversarial Network based on CycleGAN for retinal fundus images. This method can generate not only synthetic fundus images but also generate corresponding segmentation masks, which has certain application value and challenge in computer vision and computer graphics. In the results, we evaluate our proposed method from both quantitative and qualitative. For generated segmented images, our method achieves dice coefficient of 0.81 and PR of 0.89 on DRIVE dataset. For generated synthetic fundus images, we use ”Toy Experiment” to verify the state-of-the-art performance of our method.

Keywords: retinal vascular segmentations, generative ad-versarial network, cyclegan, fundus images

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1510 Understanding the Benefits of Multiple-Use Water Systems (MUS) for Smallholder Farmers in the Rural Hills of Nepal

Authors: RAJ KUMAR G.C.

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There are tremendous opportunities to maximize smallholder farmers’ income from small-scale water resource development through micro irrigation and multiple-use water systems (MUS). MUS are an improved water management approach, developed and tested successfully by iDE that pipes water to a community both for domestic use and for agriculture using efficient micro irrigation. Different MUS models address different landscape constraints, water demand, and users’ preferences. MUS are complemented by micro irrigation kits, which were developed by iDE to enable farmers to grow high-value crops year-round and to use limited water resources efficiently. Over the last 15 years, iDE’s promotion of the MUS approach has encouraged government and other key stakeholders to invest in MUS for better planning of scarce water resources. Currently, about 60% of the cost of MUS construction is covered by the government and community. Based on iDE’s experience, a gravity-fed MUS costs approximately $125 USD per household to construct, and it can increase household income by $300 USD per year. A key element of the MUS approach is keeping farmers well linked to input supply systems and local produce collection centers, which helps to ensure that the farmers can produce a sufficient quantity of high-quality produce that earns a fair price. This process in turn creates an enabling environment for smallholders to invest in MUS and micro irrigation. Therefore, MUS should be seen as an integrated package of interventions –the end users, water sources, technologies, and the marketplace– that together enhance technical, financial, and institutional sustainability. Communities are trained to participate in sustainable water resource management as a part of the MUS planning and construction process. The MUS approach is cost-effective, improves community governance of scarce water resources, helps smallholder farmers to improve rural health and livelihoods, and promotes gender equity. MUS systems are simple to maintain and communities are trained to ensure that they can undertake minor maintenance procedures themselves. All in all, the iDE Nepal MUS offers multiple benefits and represents a practical and sustainable model of the MUS approach. Moreover, there is a growing national consensus that rural water supply systems should be designed for multiple uses, acknowledging that substantial work remains in developing national-level and local capacity and policies for scale-up.

Keywords: multiple-use water systems , small scale water resources, rural livelihoods, practical and sustainable model

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1509 Opportunities for Reducing Post-Harvest Losses of Cactus Pear (Opuntia Ficus-Indica) to Improve Small-Holder Farmers Income in Eastern Tigray, Northern Ethiopia: Value Chain Approach

Authors: Meron Zenaselase Rata, Euridice Leyequien Abarca

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The production of major crops in Northern Ethiopia, especially the Tigray Region, is at subsistence level due to drought, erratic rainfall, and poor soil fertility. Since cactus pear is a drought-resistant plant, it is considered as a lifesaver fruit and a strategy for poverty reduction in a drought-affected area of the region. Despite its contribution to household income and food security in the area, the cactus pear sub-sector is experiencing many constraints with limited attention given to its post-harvest loss management. Therefore, this research was carried out to identify opportunities for reducing post-harvest losses and recommend possible strategies to reduce post-harvest losses, thereby improving production and smallholder’s income. Both probability and non-probability sampling techniques were employed to collect the data. Ganta Afeshum district was selected from Eastern Tigray, and two peasant associations (Buket and Golea) were also selected from the district purposively for being potential in cactus pear production. Simple random sampling techniques were employed to survey 30 households from each of the two peasant associations, and a semi-structured questionnaire was used as a tool for data collection. Moreover, in this research 2 collectors, 2 wholesalers, 1 processor, 3 retailers, 2 consumers were interviewed; and two focus group discussion was also done with 14 key farmers using semi-structured checklist; and key informant interview with governmental and non-governmental organizations were interviewed to gather more information about the cactus pear production, post-harvest losses, the strategies used to reduce the post-harvest losses and suggestions to improve the post-harvest management. To enter and analyze the quantitative data, SPSS version 20 was used, whereas MS-word were used to transcribe the qualitative data. The data were presented using frequency and descriptive tables and graphs. The data analysis was also done using a chain map, correlations, stakeholder matrix, and gross margin. Mean comparisons like ANOVA and t-test between variables were used. The analysis result shows that the present cactus pear value chain involves main actors and supporters. However, there is inadequate information flow and informal market linkages among actors in the cactus pear value chain. The farmer's gross margin is higher when they sell to the processor than sell to collectors. The significant postharvest loss in the cactus pear value chain is at the producer level, followed by wholesalers and retailers. The maximum and minimum volume of post-harvest losses at the producer level is 4212 and 240 kgs per season. The post-harvest loss was caused by limited farmers skill on-farm management and harvesting, low market price, limited market information, absence of producer organization, poor post-harvest handling, absence of cold storage, absence of collection centers, poor infrastructure, inadequate credit access, using traditional transportation system, absence of quality control, illegal traders, inadequate research and extension services and using inappropriate packaging material. Therefore, some of the recommendations were providing adequate practical training, forming producer organizations, and constructing collection centers.

Keywords: cactus pear, post-harvest losses, profit margin, value-chain

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1508 Green Human Recourse Environment Performance, Circular Performance Environment Reputation and Economics Performance: The Moderating Role of CEO Ethical Leadership

Authors: Muhammad Umair Ahmed, Aftab Shoukat

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Today the global economy has become one of the key strategies in dealing with environmental issues. To allow for a round economy, organizations have begun to work to improve their sustainability management. The contribution of green resource management to the transformation of the global economy has not been investigated. The purpose of the study was to evaluate the effects of green labor management on the global economy, environmental and economic performance, and the organisation's environmental dignity. We strongly evaluate the different roles of the various processes of green personnel management (i.e., green recruitment, training, and engagement green, as well as green performance management and reward) in organizational operations. We are also investigating the leadership role of CEO Ethical. Our outcome will have a positive impact on the performance of the organization. Green Human Resource Management contributes to the evolution of a roundabout economy without the influence of different external factors such as market demand and commitment. Finally, the results of our research will provide a few aspects for future research, both academic and human.

Keywords: sustainability, green human resource management, circular economy, human capital

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1507 Global Processes and Georgian Economic Policy

Authors: Anzor Abralava, Ketevan Kokrashvili, Rusudan Kutateladze, Nino Pailodze, Ketevan Kutateladze, Giorgi Sulashvili

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Nowadays when the integration of states is growing fast, it is urgent to study the rules of behavior which they resort to in case of conflicts and disagreements. The reason of disagreement in many ways is the Foreign policy carried out by separate countries, as the market participants define production and export capacity and structure as well as level of international division of labor due to the competition among them. We can say over and over again that outbreak of conflicts in Georgia displays the serious controversy between political and economic powerhouses. However, to tell the truth existence of the unsolved conflicts in Georgia is the result of weakness and inadequacy of Georgian politics. Today the main task of political quarters in Georgia should be a direction to Caucasus, as to the region burdened with the most complicated problems which blockade the settlement of conflicts and farther development of our country (or vice versa). In this situation rehabilitation of our authority, leading role and hegemony; expansion and consolidation of peacekeeping and other missions are considered as the exact activities for accomplishing all Georgian economic and political goals.

Keywords: Awara Group, political centers, administrative services, dynamic process

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1506 Tax Evasion in Brazil: The Case of Specialists

Authors: Felippe Clemente, Viviani S. Lírio

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Brazilian tax evasion is very high. It causes many problems for economics as budget realization, income distribution and no allocation of productive resources. Therefore, the purpose of this article is to use the instrumental game theory to understand tax evasion agents and tax authority in Brazil (Federal Revenue and Federal Police). By means of Game Theory approaches, the main results from considering cases both with and without specialists show that, in a high dropout situation, penalizing taxpayers with either high fines or deprivations of liberty may not be very effective. The analysis also shows that audit and inspection costs play an important role in driving the equilibrium system. This would suggest that a policy of investing in tax inspectors would be a more effective tool in combating non-compliance with tax obligations than penalties or fines.

Keywords: tax evasion, Brazil, game theory, specialists

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1505 Trafficking in Children as a Qualified Form of the Crime of Trafficking in Human Beings

Authors: Vanda Božić, Željko Nikač

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Trafficking in children, especially vulnerable victims, is a qualified form of committing the crime of human trafficking, and a special form of abuse and violation of children's rights. Given that trafficking in children is dangerous, but also a specific form of crime in relation to trafficking in human beings, this paper will in the first part indicate the forms of trafficking in children (trafficking in children for sexual exploitation, child pornography, and pedophilia, exploitation of labor, begging, performance of criminal acts, adoption, marriage and participation in armed conflicts). The second part references the international documents which regulate this matter as well as the solutions in national criminal legislations of Republic of Croatia and Republic of Serbia. It points to the essential features and characteristics of the victims, according to sex, age, and citizenship, as well as the age of children at the stage of solicitation and recruitment and the status of the family from which the child comes from. The work includes a special emphasis on international police cooperation in the fight against trafficking in children. Concluding remarks set out proposals de lege ferenda that can be of significant impact, particularly on prevention, and then also on repression in combating this serious crime.

Keywords: trafficking in children, trafficking in human beings, child as a victim of human trafficking, children’s rights

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1504 Framework Study on Single Assembly Line to Improve Productivity with Six Sigma and Line Balancing Approach

Authors: Inaki Maulida Hakim, T. Yuri M. Zagloel, Astari Wulandari

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Six sigma is a framework that is used to identify inefficiency so that the cause of inefficiency will be known and right improvement to overcome cause of inefficiency can be conducted. This paper presents result of implementing six sigma to improve piston assembly line in Manufacturing Laboratory, Universitas Indonesia. Six sigma framework will be used to analyze the significant factor of inefficiency that needs to be improved which causes bottleneck in assembly line. After analysis based on six sigma framework conducted, line balancing method was chosen for improvement to overcome causative factor of inefficiency which is differences time between workstation that causes bottleneck in assembly line. Then after line balancing conducted in piston assembly line, the result is increase in efficiency. Efficiency is shown in the decreasing of Defects per Million Opportunities (DPMO) from 900,000 to 700,000, the increasing of level of labor productivity from 0.0041 to 0.00742, the decreasing of idle time from 121.3 seconds to 12.1 seconds, and the increasing of output, which is from 1 piston in 5 minutes become 3 pistons in 5 minutes.

Keywords: assembly line, line balancing, productivity, six sigma

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1503 Comparative Analysis of Effecting Factors on Fertility by Birth Order: A Hierarchical Approach

Authors: Ali Hesari, Arezoo Esmaeeli

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Regarding to dramatic changes of fertility and higher order births during recent decades in Iran, access to knowledge about affecting factors on different birth orders has crucial importance. In this study, According to hierarchical structure of many of social sciences data and the effect of variables of different levels of social phenomena that determine different birth orders in 365 days ending to 1390 census have been explored by multilevel approach. In this paper, 2% individual row data for 1390 census is analyzed by HLM software. Three different hierarchical linear regression models are estimated for data analysis of the first and second, third, fourth and more birth order. Research results displays different outcomes for three models. Individual level variables entered in equation are; region of residence (rural/urban), age, educational level and labor participation status and province level variable is GDP per capita. Results show that individual level variables have different effects in these three models and in second level we have different random and fixed effects in these models.

Keywords: fertility, birth order, hierarchical approach, fixe effects, random effects

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1502 Public Spending and Economic Growth: An Empirical Analysis of Developed Countries

Authors: Bernur Acikgoz

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The purpose of this paper is to investigate the effects of public spending on economic growth and examine the sources of economic growth in developed countries since the 1990s. This paper analyses whether public spending effect on economic growth based on Cobb-Douglas Production Function with the two econometric models with Autoregressive Distributed Lag (ARDL) and Dynamic Fixed Effect (DFE) for 21 developed countries (high-income OECD countries), over the period 1990-2013. Our models results are parallel to each other and the models support that public spending has an important role for economic growth. This result is accurate with theories and previous empirical studies.

Keywords: public spending, economic growth, panel data, ARDL models

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1501 Real Estate Trend Prediction with Artificial Intelligence Techniques

Authors: Sophia Liang Zhou

Abstract:

For investors, businesses, consumers, and governments, an accurate assessment of future housing prices is crucial to critical decisions in resource allocation, policy formation, and investment strategies. Previous studies are contradictory about macroeconomic determinants of housing price and largely focused on one or two areas using point prediction. This study aims to develop data-driven models to accurately predict future housing market trends in different markets. This work studied five different metropolitan areas representing different market trends and compared three-time lagging situations: no lag, 6-month lag, and 12-month lag. Linear regression (LR), random forest (RF), and artificial neural network (ANN) were employed to model the real estate price using datasets with S&P/Case-Shiller home price index and 12 demographic and macroeconomic features, such as gross domestic product (GDP), resident population, personal income, etc. in five metropolitan areas: Boston, Dallas, New York, Chicago, and San Francisco. The data from March 2005 to December 2018 were collected from the Federal Reserve Bank, FBI, and Freddie Mac. In the original data, some factors are monthly, some quarterly, and some yearly. Thus, two methods to compensate missing values, backfill or interpolation, were compared. The models were evaluated by accuracy, mean absolute error, and root mean square error. The LR and ANN models outperformed the RF model due to RF’s inherent limitations. Both ANN and LR methods generated predictive models with high accuracy ( > 95%). It was found that personal income, GDP, population, and measures of debt consistently appeared as the most important factors. It also showed that technique to compensate missing values in the dataset and implementation of time lag can have a significant influence on the model performance and require further investigation. The best performing models varied for each area, but the backfilled 12-month lag LR models and the interpolated no lag ANN models showed the best stable performance overall, with accuracies > 95% for each city. This study reveals the influence of input variables in different markets. It also provides evidence to support future studies to identify the optimal time lag and data imputing methods for establishing accurate predictive models.

Keywords: linear regression, random forest, artificial neural network, real estate price prediction

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1500 The Hyundai Model: A Self-Sufficient State like Entity Masquerading as a Company

Authors: Nikita Koradia

Abstract:

Hyundai Motor Company, which started off as a small fish in a big sea, paved its way out successfully and established itself as an independent group from the conglomerate. Hyundai, with its officious power across the globe and particularly in South Korea in the automobile industry, has one the most complex yet fascinating governance structure. Being the second largest contributor to the Gross Domestic Product of South Korea after Samsung and having a market share of 51.3% domestically in automobile industry, Hyundai has faced its part of criticism owing to its anti-labor union approach and owing to its internalization of supply chain management. The censure has been coming from across jurisdictions like China, India, Canada, the EU, etc. The paper focuses on the growth of Hyundai and its inward and outward investment structure. The paper questions the ability of Hyundai to become a mini-state in itself by focusing on its governance structure. The paper further elaborates on its compliance and disclosure regime in the field of Corporate social responsibility and explores how far the business structure adopted by Hyundai works in its favor to become one of the leading automobile contenders in the market.

Keywords: compliance regime, disclosure regime, Hyundai motor company, supply-chain management

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1499 The Systematic Impact of Climatic Disasters on the Maternal Health in Pakistan

Authors: Yiqi Zhu, Jean Francois Trani, Rameez Ulhassan

Abstract:

Extreme weather phenomena increased by 46% between 2007 and 2017 and have become more intense with the rise in global average temperatures. This increased intensity of climate variations often induces humanitarian crises and particularly affects vulnerable populations in low- and middle-income countries (LMICs). Expectant and lactating mothers are among the most vulnerable groups. Pakistan ranks 10th among the most affected countries by climate disasters. In 2022, monsoon floods submerged a third of the country, causing the loss of 1,500 lives. Approximately 650,000 expectant and lactating mothers faced systematic stress from climatic disasters. Our study used participatory methods to investigate the systematic impact of climatic disasters on maternal health. In March 2023, we conducted six Group Model Building (GMB) workshops with healthcare workers, fathers, and mothers separately in two of the most affected areas in Pakistan. This study was approved by the Islamic Relief Research Review Board. GMB workshops consist of three sessions. In the first session, participants discussed the factors that impact maternal health. After identifying the factors, they discussed the connections among them and explored the system structures that collectively impact maternal health. Based on the discussion, a causal loop diagram (CLD) was created. Finally, participants discussed action ideas that could improve the system to enhance maternal health. Based on our discussions and the causal loop diagram, we identified interconnected factors at the family, community, and policy levels. Mothers and children are directly impacted by three interrelated factors: food insecurity, unstable housing, and lack of income. These factors create a reinforcing cycle that negatively affects both mothers and newborns. After the flood, many mothers were unable to produce sufficient breastmilk due to their health status. Without breastmilk and sufficient food for complementary feeding, babies tend to get sick in damp and unhygienic environments resulting from temporary or unstable housing. When parents take care of sick children, they miss out on income-generating opportunities. At the community level, the lack of access to clean water and sanitation (WASH) and maternal healthcare further worsens the situation. Structural failures such as a lack of safety nets and programs associated with flood preparedness make families increasingly vulnerable with each disaster. Several families reported that they had not fully recovered from a flood that occurred ten years ago, and this latest disaster destroyed their lives again. Although over twenty non-profit organizations are working in these villages, few of them provide sustainable support. Therefore, participants called for systemic changes in response to the increasing frequency of climate disasters. The study reveals the systematic vulnerabilities of mothers and children after climatic disasters. The most vulnerable populations are often affected the most by climate change. Collaborative efforts are required to improve water and forest management, strengthen public infrastructure, increase access to WASH, and gradually build climate-resilient communities. Governments, non-governmental organizations, and the community should work together to develop and implement effective strategies to prevent, mitigate, and adapt to climate change and its impacts.

Keywords: climatic disasters, maternal health, Pakistan, systematic impact, flood, disaster relief.

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1498 Green Building Risks: Limits on Environmental and Health Quality Metrics for Contractors

Authors: Erica Cochran Hameen, Bobuchi Ken-Opurum, Mounica Guturu

Abstract:

The United Stated (U.S.) populous spends the majority of their time indoors in spaces where building codes and voluntary sustainability standards provide clear Indoor Environmental Quality (IEQ) metrics. The existing sustainable building standards and codes are aimed towards improving IEQ, health of occupants, and reducing the negative impacts of buildings on the environment. While they address the post-occupancy stage of buildings, there are fewer standards on the pre-occupancy stage thereby placing a large labor population in environments much less regulated. Construction personnel are often exposed to a variety of uncomfortable and unhealthy elements while on construction sites, primarily thermal, visual, acoustic, and air quality related. Construction site power generators, equipment, and machinery generate on average 9 decibels (dBA) above the U.S. OSHA regulations, creating uncomfortable noise levels. Research has shown that frequent exposure to high noise levels leads to chronic physiological issues and increases noise induced stress, yet beyond OSHA no other metric focuses directly on the impacts of noise on contractors’ well-being. Research has also associated natural light with higher productivity and attention span, and lower cases of fatigue in construction workers. However, daylight is not always available as construction workers often perform tasks in cramped spaces, dark areas, or at nighttime. In these instances, the use of artificial light is necessary, yet lighting standards for use during lengthy tasks and arduous activities is not specified. Additionally, ambient air, contaminants, and material off-gassing expelled at construction sites are one of the causes of serious health effects in construction workers. Coupled with extreme hot and cold temperatures for different climate zones, health and productivity can be seriously compromised. This research evaluates the impact of existing green building metrics on construction and risk management, by analyzing two codes and nine standards including LEED, WELL, and BREAM. These metrics were chosen based on the relevance to the U.S. construction industry. This research determined that less than 20% of the sustainability context within the standards and codes (texts) are related to the pre-occupancy building sector. The research also investigated the impact of construction personnel’s health and well-being on construction management through two surveys of project managers and on-site contractors’ perception of their work environment on productivity. To fully understand the risks of limited Environmental and Health Quality metrics for contractors (EHQ) this research evaluated the connection between EHQ factors such as inefficient lighting, on construction workers and investigated the correlation between various site coping strategies for comfort and productivity. Outcomes from this research are three-pronged. The first includes fostering a discussion about the existing conditions of EQH elements, i.e. thermal, lighting, ergonomic, acoustic, and air quality on the construction labor force. The second identifies gaps in sustainability standards and codes during the pre-occupancy stage of building construction from ground-breaking to substantial completion. The third identifies opportunities for improvements and mitigation strategies to improve EQH such as increased monitoring of effects on productivity and health of contractors and increased inclusion of the pre-occupancy stage in green building standards.

Keywords: construction contractors, health and well-being, environmental quality, risk management

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1497 An Introduction to Corporate Financial Reporting Practices in India

Authors: Pradip Kumar Das

Abstract:

India is a developing country and is also one of the most industrialized developing countries of the world. In post-independence period, industry has grown rapidly in India and with industrialization corporate sector in the country has been growing day after day. Nowadays, the investment is not limited to be shareholders alone, apart from the shareholders the common people of the society have also started investing in shares of the corporate sectors. Thus, the responsibilities of the corporate sectors have increased much. Corporate financial reporting refers to a system which provides valuable information to different types of users in the society for taking resourceful decisions with regards to investment policy, organization credit worthiness, profitability, liquidity, provision of taxation etc. The quality of information available to different users fosters the efficient allocation of resources which are very urgent for economic development of a country like India. It is the responsibility of the management of the corporate sector to convey reliable and authentic information with the help of generally accepted accounting principles. Corporate sectors which disclose information through annual reports should be sufficient enough for the purpose of bringing out the salient features relating to business performances and other activities. However, the disclosures practices of the corporate sectors though annual reports have undergone several major changes from time to time. Many a time, these vital changes are in the fashion of presenting information in the annual reports and addition of so many non-statutory disclosures of the company. Very often managements of the corporate sectors are blamed for concealing true picture which is not desirable at all. The corporate financial reporting practice which in the current period has gained a place of prime importance suffers from certain limitations and invites question from the public about its reliability. Thus, the wide gap created by management between the exhibited picture and the real picture sometimes attains to such extent that the purpose of the reporting practice loses its importance. The requirement of full and adequate disclosure of information including information relating to human resources in the annual report in free trade economy of India helps the prospective investors to select the best portfolio of their investments. This paper is a reflection of a modest attempt of the author to highlight the corporate reporting practices followed in India. A cursory glance of the conceptual study shows limitations along with reliability of the reporting practices and suggests measures to overcome the shortcomings of the financial reporting practices.

Keywords: corporate enterprise, cursory glance, portfolio, yawning gap

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1496 Net Interest Margin of Cooperative Banks in Low Interest Rate Environment

Authors: Karolína Vozková, Matěj Kuc

Abstract:

This paper deals with the impact of decrease in interest rates on the performance of commercial and cooperative banks in the Eurozone measured by net interest margin. The analysis was performed on balanced dataset of 268 commercial and 726 cooperative banks spanning the 2008-2015 period. We employed Fixed Effects estimation panel method. As expected, we found a negative relationship between market rates and net interest margin. Our results suggest that the impact of negative interest income differs across individual banking business models. More precisely, those cooperative banks were much more hit by the decrease of market interest rates which might be due to their ownership structure and more restrictive business regulation.

Keywords: cooperative banks, performance, negative interest rates, risk management

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1495 Study of Eatable Aquatic Invertebrates in the River Dhansiri, Dimapur, Nagaland, India

Authors: Dilip Nath

Abstract:

A study has been conducted on the available aquatic invertebrates in the river Dhansiri at Dimapur site. The study confirmed that the river body composed of aquatic macroinvertebrate community under two phyla viz., Arthropods and Molluscs. Total 10 species have been identified from there as the source of alternative protein food for the common people. Not only the protein source, they are also the component of aquatic food chain and indicators of aquatic ecosystem. Proper management and strategies to promote the edible invertebrates can be considered as the alternative protein and alternative income source for the common people for sustainable livelihood improvement.

Keywords: Dhansiri, Dimapur, invertebrates, livelihood improvement, protein

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1494 Origins of Chicago Common Brick: Examining a Masonry Shell Encasing a New Ando Museum

Authors: Daniel Joseph Whittaker

Abstract:

This paper examines the broad array of historic sites from which Chicago common brick has emerged, and the methods this brick has been utilized within and around a new hybrid structure recently completed-and periodically opened to the public, as a private art, architecture, design, and social activism gallery space. Various technical aspects regarding the structural and aesthetic reuse methods of salvaged brick within the interior and exterior of this new Tadao Ando-designed building in Lincoln Park, Chicago, are explored. This paper expands specifically upon the multiple possible origins of Chicago common brick, as well as the extant brick currently composing the surrounding alley which is integral to demarcating the southern site boundary of the old apartment building now gallery. Themes encompassing Chicago’s archeological and architectural history, local resource extraction, and labor practices permeate this paper’s investigation into urban, social and architectural history and building construction technology advancements through time.

Keywords: masonry construction, history brickmaking, private museums, Chicago Illinois, Tadao Ando

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1493 Empowering Youth Through Pesh Poultry: A Transformative Approach to Addressing Unemployment and Fostering Sustainable Livelihoods in Busia District, Uganda

Authors: Bisemiire Anthony,

Abstract:

PESH Poultry is a business project proposed specifically to solve unemployment and income-related problems affecting the youths in the Busia district. The project is intended to transform the life of the youth in terms of economic, social and behavioral, as well as the domestic well-being of the community at large. PESH Poultry is a start-up poultry farm that will be engaged in the keeping of poultry birds, broilers and layers for the production of quality and affordable poultry meat and eggs respectively and other poultry derivatives targeting consumers in eastern Uganda, for example, hotels, restaurants, households and bakeries. We intend to use a semi-intensive system of farming, where water and some food are provided in a separate nighttime shelter for the birds; our location will be in Lumino, Busia district. The poultry project will be established and owned by Bisemiire Anthony, Nandera Patience, Naula Justine, Bwire Benjamin and other investors. The farm will be managed and directed by Nandera Patience, who has five years of work experience and business administration knowledge. We will sell poultry products, including poultry eggs, chicken meat, feathers and poultry manure. We also offer consultancy services for poultry farming. Our eggs and chicken meat are hygienic, rich in protein and high quality. We produce processes and packages to meet the standard organization of Uganda and international standards. The business project shall comprise five (5) workers on the key management team who will share various roles and responsibilities in the identified business functions such as marketing, finance and other related poultry farming activities. PESH Poultry seeks 30 million Ugandan shillings in long-term financing to cover start-up costs, equipment, building expenses and working capital. Funding for the launch of the business will be provided primarily by equity from the investors. The business will reach positive cash flow in its first year of operation, allowing for the expected repayment of its loan obligations. Revenue will top UGX 11,750,000, and net income will reach about UGX115 950,000 in the 1st year of operation. The payback period for our project is 2 years and 3 months. The farm plans on starting with 1000 layer birds and 1000 broiler birds, 20 workers in the first year of operation.

Keywords: chicken, pullets, turkey, ducks

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