Search results for: Thai qualifications framework for higher education
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 20445

Search results for: Thai qualifications framework for higher education

8925 A New Resonance Solution to Suppress the Voltage Stresses in the Forward Topology Used in a Switch Mode Power Supply

Authors: Maamar Latroch, Mohamed Bourahla

Abstract:

Forward topology used in switch mode power supply (SMPS) is one of the most famous configuration feeding DC systems such as telecommunication systems and other specific applications where the galvanic isolation is required. This configuration benefits of the high frequency feature of the transformer to provide a small size and light weight of the over all system. However, the stresses existing on the power switch during an ON/OFF commutation limit the transmitted power to the DC load. This paper investigates the main causes of the stresses in voltage existing during a commutation cycle and suggest a low cost solution that eliminates the overvoltage. As a result, this configuration will yield the possibility of the use of this configuration in higher power applications. Simulation results will show the efficiency of the presented method.

Keywords: switch mode power supply, forward topology, resonance topology, high frequency commutation

Procedia PDF Downloads 423
8924 An Experimental Study of Online Peer-to-Peer Language Learning

Authors: Abrar Al-Hasan

Abstract:

Web 2.0 has significantly increased the amount of information available to users not only about firms and their offerings, but also about the activities of other individuals in their networks and markets. It is widely acknowledged that this increased availability of ‘social’ information, particularly about other individuals, is likely to influence a user’s behavior and choices. However, there are very few systematic studies of how such increased information transparency on the behavior of other users in a focal users’ network influences a focal users’ behavior in the emerging marketplace of online language learning. This study seeks to examine the value and impact of ‘social activities’ – wherein, a user sees and interacts with the learning activities of her peers – on her language learning efficiency. An online experiment in a peer-to-peer language marketplace was conducted to compare the learning efficiency of users with ‘social’ information versus users with no ‘social’ information. The results of this study highlight the impact and importance of ‘social’ information within the language learning context. The study concludes by exploring how these insights may inspire new developments in online education.

Keywords: e-Learning, language learning marketplace, peer-to-peer, social network

Procedia PDF Downloads 370
8923 Particle Concentration Distribution under Idling Conditions in a Residential Underground Garage

Authors: Yu Zhao, Shinsuke Kato, Jianing Zhao

Abstract:

Particles exhausted from cars have an adverse impacts on human health. The study developed a three-dimensional particle dispersion numerical model including particle coagulation to simulate the particle concentration distribution under idling conditions in a residential underground garage. The simulation results demonstrate that particle disperses much faster in the vertical direction than that in horizontal direction. The enhancement of particle dispersion in the vertical direction due to the increase of cars with engine running is much stronger than that in the car exhaust direction. Particle dispersion from each pair of adjacent cars has little influence on each other in the study. Average particle concentration after 120 seconds exhaust is 1.8-4.5 times higher than the initial total particles at ambient environment. Particle pollution in the residential underground garage is severe.

Keywords: dispersion, idling conditions, particle concentration, residential underground garage

Procedia PDF Downloads 535
8922 Enhancing Food Security through Cabbage Production by Local Fammers in Nkokobe Municipality

Authors: Sipumle Qapeshu, Bongiwe Mcata, Ajuruchukwu Obi

Abstract:

Subsistence farmers practice farming for survival while commercial farmers produce to feed themselves and larger society with the motive to achieve highest profit. These types of farmers are characterised by growing what they eat, live without making regular purchases in the markets. The main objective of subsistence/peasant farmers is to ensure food security at household level. Cabbage is a crop that has been identified to have vital food nutrient sources like Vitamin A, B and C, protein, calcium, iron and antioxidative compounds beneficial for preventing cancer. This paper, therefore, looks at the potential that cabbage production has in enhancing household food security and also the challenges encountered by these cabbage producers. Primary data was obtained from 50 respondents, and linear regression model was used to analyse the data used. Income was used as food security measure. The results showed that three variables were statistically significant and they are gender (10%), education (5%) and household size (5%). Meaning that these are variables that influenced cabbage production by these households, and it also affects their food security status since income is affected.

Keywords: subsistence farmers, food security, cabbage, farming

Procedia PDF Downloads 287
8921 Cost Effectiveness and Performance Study of Perpetual Pavement Using ABAQUS

Authors: Mansour Fakhri, Monire Zokaei

Abstract:

Where there are many demolitions on conventional asphalt pavements, heavy costs are paid to repair and reconstruct the pavement roads annually. Recently some research has been done in order to increase the pavement life. Perpetual pavement is regarded as one of them which can improve the pavement life and minimize the maintenance activity and cost. In this research, ABAQUS which is a finite element software is implemented for analyzing and simulation of perpetual pavement. Viscoelastic model of material is used and loading wheel is considered to be dynamic. Effect of different parameters on pavement function has been considered. Because of high primary cost these pavements are not widely used. In this regard, life cost analysis was also carried out to compare perpetual pavement to conventional asphalt concrete pavement. It was concluded that although the initial cost of perpetual pavement is higher than that of conventional asphalt pavement, life cycle cost analysis during 50 years of service life showed that the performance of this pavement is better and the whole life cost of that is less.

Keywords: ABAQUS, lifecycle cost analysis, mechanistic empirical, perpetual pavement

Procedia PDF Downloads 370
8920 Human Smuggling and Turkey

Authors: Perihan Hazel Kaya, Mustafa Göktuğ Kaya

Abstract:

Turkey has been a busy destination for immigration and it will always be as it is the geographical and cultural exit door of the East and the entrance door of the West. Among these immigrations, we can see the victims of human trafficking, human smuggling, refugees and those who came here to work and live. Human smuggling, which is one of the movements of illegal immigration, is the specific subject of this work. The fact that our country lies on the transportation destinations between the continents of Asia, Europe and Africa, the crime of human smuggling is highly committed in our country. The aim of the victims of human smuggling is to go to a more developed country to have higher standards of living, to get a better job and to escape from the economic and social instability of their countries. The human smuggling, which has gathered pace due to the improvements in communication and transportation, is not a regional issue and has become one of the most important problems for almost all countries. Accordingly, the reasons, methods and extent of human smuggling will be dealt firstly. Later, it will be studied why Turkey is preffered in human smuggling. Finally, statistical data will be given to show how much human smuggling has gone far in Turkey and the study will be finished with that what is being done and what can be done to prevent it.

Keywords: human smuggling, immigration, immigrator, human trafficking, Turkey

Procedia PDF Downloads 390
8919 Digital Platforms: Creating Value through Network Effects under Pandemic Conditions

Authors: S. Łęgowik-Świącik

Abstract:

This article is a contribution to the research into the determinants of value creation via digital platforms in variable operating conditions. The dynamics of the market environment caused by the COVID-19 pandemic have made enterprises built on digital platforms financially successful. While many classic companies are struggling with the uncertainty of conducting a business and difficulties in the process of value creation, digital platforms create value by modifying the existing business model to meet the changing needs of customers. Therefore, the objective of this publication is to understand and explain the relationship between value creation and the conversion of the business model built on digital platforms under pandemic conditions. The considerations relating to the conceptual framework and determining the research objective allowed for adopting the hypothesis, assuming that the processes of value creation are evolving, and the measurement of these processes allows for the protection of value created and enables its growth in changing circumstances. The research methods, such as critical literature analysis and case study, were applied to accomplish the objective pursued and verify the hypothesis formulated. The empirical research was carried out based on the data from enterprises listed on the Nasdaq Stock Exchange: Amazon, Alibaba, and Facebook. The research period was the years 2018-2021. The surveyed enterprises were chosen based on the targeted selection. The problem discussed is important and current since the lack of in-depth theoretical research results in few attempts to identify the determinants of value creation via digital platforms. The above arguments led to an attempt at theoretical analysis and empirical research to fill in the gap perceived by deepening the understanding of the process of value creation through network effects via digital platforms under pandemic conditions.

Keywords: business model, digital platforms, enterprise management, pandemic conditions, value creation process

Procedia PDF Downloads 112
8918 The Learning Styles Approach to Math Instruction: Improving Math Achievement and Motivation among Low Achievers in Kuwaiti Elementary Schools

Authors: Eisa M. Al-Balhan, Mamdouh M. Soliman

Abstract:

This study introduced learning styles techniques into mathematics teaching to improve mathematics achievement and motivation among Kuwaiti fourth- and fifth-grade low achievers. The study consisted of two groups. The control group (N = 212) received traditional math tutoring based on a textbook and the tutor’s knowledge of math. The experimental group (N = 209) received math tutoring from instructors trained in the Learning Style™ approach. Three instruments were used: Motivation Scale towards Mathematics; Achievement in Mathematics Test; and the manual of learning style approach indicating the individual’s preferred learning style: AKV, AVK, KAV, KVA, VAK, or VKA. The participating teachers taught to the detected learning style of each student or group. The findings show significant improvement in achievement and motivation towards mathematics in the experimental group. The outcome offers information to variables affecting achievement and motivation towards mathematics and demonstrates the leading role of Kuwait in education within the region.

Keywords: elementary school, learning style, math low achievers, SmartWired™, math instruction, motivation

Procedia PDF Downloads 80
8917 Multivariate Ecoregion Analysis of Nutrient Runoff From Agricultural Land Uses in North America

Authors: Austin P. Hopkins, R. Daren Harmel, Jim A Ippolito, P. J. A. Kleinman, D. Sahoo

Abstract:

Field-scale runoff and water quality data are critical to understanding the fate and transport of nutrients applied to agricultural lands and minimizing their off-site transport because it is at that scale that agricultural management decisions are typically made based on hydrologic, soil, and land use factors. However, regional influences such as precipitation, temperature, and prevailing cropping systems and land use patterns also impact nutrient runoff. In the present study, the recently-updated MANAGE (Measured Annual Nutrient loads from Agricultural Environments) database was used to conduct an ecoregion-level analysis of nitrogen and phosphorus runoff from agricultural lands in the North America. Specifically, annual N and P runoff loads for cropland and grasslands in North American Level II EPA ecoregions were presented, and the impact of factors such as land use, tillage, and fertilizer timing and placement on N and P runoff were analyzed. Specifically we compiled annual N and P runoff load data (i.e., dissolved, particulate, and total N and P, kg/ha/yr) for each Level 2 EPA ecoregion and for various agricultural management practices (i.e., land use, tillage, fertilizer timing, fertilizer placement) within each ecoregion to showcase the analyses possible with the data in MANAGE. Potential differences in N and P runoff loads were evaluated between and within ecoregions with statistical and graphical approaches. Non-parametric analyses, mainly Mann-Whitney tests were conducted on median values weighted by the site years of data utilizing R because the data were not normally distributed, and we used Dunn tests and box and whisker plots to visually and statistically evaluate significant differences. Out of the 50 total North American Ecoregions, 11 were found that had significant data and site years to be utilized in the analysis. When examining ecoregions alone, it was observed that ER 9.2 temperate prairies had a significantly higher total N at 11.7 kg/ha/yr than ER 9.4 South Central Semi Arid Prairies with a total N of 2.4. When examining total P it was observed that ER 8.5 Mississippi Alluvial and Southeast USA Coastal Plains had a higher load at 3.0 kg/ha/yr than ER 8.2 Southeastern USA Plains with a load of 0.25 kg/ha/yr. Tillage and Land Use had severe impacts on nutrient loads. In ER 9.2 Temperate Prairies, conventional tillage had a total N load of 36.0 kg/ha/yr while conservation tillage had a total N load of 4.8 kg/ha/yr. In all relevant ecoregions, when corn was the predominant land use, total N levels significantly increased compared to grassland or other grains. In ER 8.4 Ozark-Ouachita, Corn had a total N of 22.1 kg/ha/yr while grazed grassland had a total N of 2.9 kg/ha/yr. There are further intricacies of the interactions that agricultural management practices have on one another combined with ecological conditions and their impacts on the continental aquatic nutrient loads that still need to be explored. This research provides a stepping stone to further understanding of land and resource stewardship and best management practices.

Keywords: water quality, ecoregions, nitrogen, phosphorus, agriculture, best management practices, land use

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8916 Using Assistive Technologies in Teaching Children with Disabilities in Jordan: Teachers' Perceptions

Authors: Kholoud Adeeb. Al-Dababneh

Abstract:

This study aimed at investigating teachers' perceptions of using assistive technologies in teaching children with disabilities in Jordan. The researcher developed a study instrument (questionnaire) to examine teachers' perceptions regarding the use of assistive technologies in teaching children with disabilities. The validity and reliability of the research instrument were checked. A random sample of 260 teachers who teach children with disabilities participated in the study by completing the questionnaire; fifteen teachers were later interviewed. Results revealed that the use of assistive technology by teachers in teaching children with disabilities was high. The results also revealed that there are statistically significant differences at (α= .05) according to the type of disability in favor of teachers of children with specific learning disabilities (SLD), according to educational settings in favor of local public schools (inclusion settings). The results revealed that there were no statistically significant differences attributed to the teacher's level of education and teachers' gender. In light of the study results, the researcher addressed several recommendations and future implications.

Keywords: assistive technologies, children with disabilities, Jordan, teachers

Procedia PDF Downloads 100
8915 The Relationship between Self-Censorship and Satisfaction of Iran Newspaper's Readers, Case Study: Iran Newspaper

Authors: Elham Taghizade Sigarodi, Ani Mirzakhanian

Abstract:

Journalism atmosphere in present era is highly competitive so that what matters the most is “the speed of news broadcasting”. The first newspaper that lets out the news is therefore of higher validity. The value of the news is in fact in its truthfulness. Expressing the facts and reality is an accepted norm in professional media arena and it is as well considered the acceptable and trustworthy language for journalism. However, different conditions generate self-censorship. The present study seeks to explore the relationship between self-censorship and satisfaction of Iran newspaper’s readers. Thus, the statistical population including journalists of Iran newspaper for Tehran’s readers was estimated 384 persons based on Morgan table. Through cluster sampling, 50 journalists were selected so that totally the sample size was 434 persons and questionnaire was applied for data analysis and based on Alpha Chronbache, it was supported. Through Pierson correlation, the main and all subsidiary hypotheses were supported except the forth one.

Keywords: newspaper, satisfaction of audiences, self-censorship, journalists

Procedia PDF Downloads 246
8914 Characterization and Monitoring of the Yarn Faults Using Diametric Fault System

Authors: S. M. Ishtiaque, V. K. Yadav, S. D. Joshi, J. K. Chatterjee

Abstract:

The DIAMETRIC FAULTS system has been developed that captures a bi-directional image of yarn continuously in sequentially manner and provides the detailed classification of faults. A novel mathematical framework developed on the acquired bi-directional images forms the basis of fault classification in four broad categories, namely, Thick1, Thick2, Thin and Normal Yarn. A discretised version of Radon transformation has been used to convert the bi-directional images into one-dimensional signals. Images were divided into training and test sample sets. Karhunen–Loève Transformation (KLT) basis is computed for the signals from the images in training set for each fault class taking top six highest energy eigen vectors. The fault class of the test image is identified by taking the Euclidean distance of its signal from its projection on the KLT basis for each sample realization and fault class in the training set. Euclidean distance applied using various techniques is used for classifying an unknown fault class. An accuracy of about 90% is achieved in detecting the correct fault class using the various techniques. The four broad fault classes were further sub classified in four sub groups based on the user set boundary limits for fault length and fault volume. The fault cross-sectional area and the fault length defines the total volume of fault. A distinct distribution of faults is found in terms of their volume and physical dimensions which can be used for monitoring the yarn faults. It has been shown from the configurational based characterization and classification that the spun yarn faults arising out of mass variation, exhibit distinct characteristics in terms of their contours, sizes and shapes apart from their frequency of occurrences.

Keywords: Euclidean distance, fault classification, KLT, Radon Transform

Procedia PDF Downloads 252
8913 English Language Teaching and Learning Analysis in Iran

Authors: F. Zarrabi, J. R. Brown

Abstract:

Although English is not a second language in Iran, it has become an inseparable part of many Iranian people’s lives and is becoming more and more widespread. This high demand has caused a significant increase in the number of private English language institutes in Iran. Although English is a compulsory course in schools and universities, the majority of Iranian people are unable to communicate easily in English. This paper reviews the current state of teaching and learning English as an international language in Iran. Attitudes and motivations about learning English are reviewed. Five different aspects of using English within the country are analysed, including: English in public domain, English in Media, English in organizations/businesses, English in education, and English in private language institutes. Despite the time and money spent on English language courses in private language institutes, the majority of learners seem to forget what has been learned within months of completing their course. That is, when they are students with the support of the teacher and formal classes, they appear to make progress and use English more or less fluently. When this support is removed, their language skills either stagnant or regress. The findings of this study suggest that a dependant approach to learning is potentially one of the main reasons for English language learning problems and this is encouraged by English course books and approaches to teaching.

Keywords: English in Iran, English language learning, English language teaching, evaluation

Procedia PDF Downloads 399
8912 Psychological Distress during the COVID-19 Pandemic in Nursing Students: A Mixed-Methods Study

Authors: Mayantoinette F. Watson

Abstract:

During such an unprecedented time of the largest public health crisis, the COVID-19 pandemic, nursing students are of the utmost concern regarding their psychological and physical well-being. Questions are emerging and circulating about what will happen to the nursing students and the long-term effects of the pandemic, especially now that hospitals are being overwhelmed with a significant need for nursing staff. Expectations, demands, change, and the fear of the unknown during this unprecedented time can only contribute to the many stressors that accompany nursing students through laborious clinical and didactic courses in nursing programs. The risk of psychological distress is at a maximum, and its effects can negatively impact not only nursing students but also nursing education and academia. The high exposures to interpersonal, economic, and academic demands contribute to the major health concerns, which include a potential risk for psychological distress. Achievement of educational success among nursing students is directly affected by the high exposure to anxiety and depression from experiences within the program. Working relationships and achieving academic success is imperative to positive student outcomes within the nursing program. The purpose of this study is to identify and establish influences and associations within multilevel factors, including the effects of the COVID-19 pandemic on psychological distress in nursing students. Neuman’s Systems Model Theory was used to determine nursing students’ responses to internal and external stressors. The research in this study utilized a mixed-methods, convergent study design. The study population included undergraduate nursing students from Southeastern U.S. The research surveyed a convenience sample of undergraduate nursing students. The quantitative survey was completed by 202 participants, and 11 participants participated in the qualitative follow-up interview surveys. Participants completed the Kessler Psychological Distress Scale (K6), the Perceived Stress Scale (PSS4), and the Dundee Readiness Educational Environment Scale (DREEM12) to measure psychological distress, perceived stress, and perceived educational environment. Participants also answered open-ended questions regarding their experience during the COVID-19 pandemic. Statistical tests, including bivariate analyses, multiple linear regression analyses, and binary logistics regression analyses were performed in effort to identify and highlight the effects of independent variables on the dependent variable, psychological distress. Coding and qualitative content analysis were performed to identify overarching themes within participants’ interviews. Quantitative data were sufficient in identifying correlations between psychological distress and multilevel factors of coping, marital status, COVID-19 stress, perceived stress, educational environment, and social support in nursing students. Qualitative data were sufficient in identifying common themes of students’ perceptions during COVID-19 and included online learning, workload, finances, experience, breaks, time, unknown, support, encouragement, unchanged, communication, and transmission. The findings are significant, specifically regarding contributing factors to nursing students’ psychological distress, which will help to improve learning in the academic environment.

Keywords: nursing education, nursing students, pandemic, psychological distress

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8911 Experience of Using Expanding Polyurethane Resin for Ground Improvement Under Existing Shallow Foundations on The Arabian Peninsula

Authors: Evgeny N. Zakharin, Bartosz Majewski

Abstract:

Foaming polyurethane is a ground improvement technology that is increasingly used for foundation stabilization with differential settlement and controlled foundation structure lifting. This technology differs from conventional mineral grout due to its injection composition, which provides high-pressure expansion quickly due to a chemical reaction. The technology has proven efficient in the typical geological conditions of the United Arab Emirates. An in-situ trial foundation load test has been proposed to objectively assess the deformative and load-bearing characteristics of the soil after injection. The article provides a detailed description of the experiment carried out in field conditions. Based on the practical experiment's results and its finite element modeling, the deformation modulus of the soil after treatment was determined, which was more than five times higher than the initial value.

Keywords: chemical grout, expanding polyurethane resin, foundation remediation, ground improvement

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8910 Fashion Magazines in Spain: History and Evolution

Authors: Ana María Velasco Molpeceres

Abstract:

With this work, we try to offer a complete digest of female fashion magazines edited in Spain from the XVIII century to today. During the XIX century Spain developed an important journalistic industry and the feminine press was very popular. In addition, a lot of women wrote and directed fashion magazines which tried to improve women’s status and education. In the XX century, fashion magazines reflected the ideological conflicts and the history of Spain. Before the Civil War (1936-1939), women get many rights and the modernization was clear. In the Franco’s dictatorship, fashion magazines portrayed ideals of a conservative femininity. But, in the sixties, the media helped to connect Spain with the rest of the world, being at the same time under the censorship of the regime. After the dictatorship, fashion was a very important part of the Transition’s culture and the ‘Movida’ (reflected in Almodovar’s films) contributed and expressed the new ideals of citizenship for men and women. Fashion magazines showed the changes of the society. In the XXI century, today, these magazines are a part of a global culture and Vogue or Elle live with Spanish magazines as Telva or Hola. The objective of this research is to study the history, meaning and evolution of the fashion magazines in Spain. And, of course, the ideal of women reflected on them.

Keywords: fashion, Spain, magazines, women

Procedia PDF Downloads 300
8909 Concentrations of Leptin, C-Peptide and Insulin in Cord Blood as Fetal Origins of Insulin Resistance and Their Effect on the Birth Weight of the Newborn

Authors: R. P. Hewawasam, M. H. A. D. de Silva, M. A. G. Iresha

Abstract:

Obesity is associated with an increased risk of developing insulin resistance. Insulin resistance often progresses to type-2 diabetes mellitus and is linked to a wide variety of other pathophysiological features including hypertension, hyperlipidemia, atherosclerosis (metabolic syndrome) and polycystic ovarian syndrome. Macrosomia is common in infants born to not only women with gestational diabetes mellitus but also non-diabetic obese women. During the past two decades, obesity in children and adolescents has risen significantly in Asian populations including Sri Lanka. There is increasing evidence to believe that infants who are born large for gestational age (LGA) are more likely to be obese in childhood. It is also established from previous studies that Asian populations have higher percentage body fat at a lower body mass index compared to Caucasians. High leptin levels in cord blood have been reported to correlate with fetal adiposity at birth. Previous studies have also shown that cord blood C-peptide and insulin levels are significantly and positively correlated with birth weight. Therefore, the objective of this preliminary study was to determine the relationship between parameters of fetal insulin resistance such as leptin, C-peptide and insulin and the birth weight of the newborn in a study population in Southern Sri Lanka. Umbilical cord blood was collected from 90 newborns and the concentration of insulin, leptin, and C-peptide were measured by ELISA technique. Birth weight, length, occipital frontal, chest, hip and calf circumferences of newborns were measured and characteristics of the mother such as age, height, weight before pregnancy and weight gain were collected. The relationship between insulin, leptin, C-peptide, and anthropometrics were assessed by Pearson’s correlation while the Mann-Whitney U test was used to assess the differences in cord blood leptin, C-peptide, and insulin levels between groups. A significant difference (p < 0.001) was observed between the insulin levels of infants born LGA (18.73 ± 0.64 µlU/ml) and AGA (13.08 ± 0.43 µlU/ml). Consistently, A significant increase in concentration (p < 0.001) was observed in C-peptide levels of infants born LGA (9.32 ± 0.77 ng/ml) compared to AGA (5.44 ± 0.19 ng/ml). Cord blood leptin concentration of LGA infants (12.67 ng/mL ± 1.62) was significantly higher (p < 0.001) compared to the AGA infants (7.10 ng/mL ± 0.97). Significant positive correlations (p < 0.05) were observed among cord leptin levels and the birth weight, pre-pregnancy maternal weight and BMI between the infants of AGA and LGA. Consistently, a significant positive correlation (p < 0.05) was observed between the birth weight and the C peptide concentration. Significantly high concentrations of leptin, C-peptide and insulin levels in the cord blood of LGA infants suggest that they may be involved in regulating fetal growth. Although previous studies suggest comparatively high levels of body fat in the Asian population, values obtained in this study are not significantly different from values previously reported from Caucasian populations. According to this preliminary study, maternal pre-pregnancy BMI and weight may contribute as significant indicators of cord blood parameters of insulin resistance and possibly the birth weight of the newborn.

Keywords: large for gestational age, leptin, C-peptide, insulin

Procedia PDF Downloads 146
8908 Understanding Profit Shifting by Multinationals in the Context of Cross-Border M&A: A Methodological Exploration

Authors: Michal Friedrich

Abstract:

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

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

Procedia PDF Downloads 59
8907 Adopting Precast Insulated Concrete Panels for Building Envelope in Hot Climate Zones

Authors: Mohammed Sherzad

Abstract:

The absorbedness of solar radiation within the concrete building is higher than other buildings type, especially in hot climate zones. However, one of the primary issues of architects and the owners in hot climate zones is the building’s exterior plastered and painted finishing which is commonly used are fading and peeling adding a high cost on maintenance. Case studies of different exterior finishing’ treatments used in vernacular and contemporary dwellings in the United Arab Emirates were surveyed. The traditional plastered façade treatment was more sustainable than new buildings. In addition, using precast concrete insulated sandwich panels with the exposed colored aggregate surface in contemporary designed dwellings sustained the extensive heat reducing the overall cost of maintenance and contributed aesthetically to the buildings’ envelope in addition to its thermal insulation property.

Keywords: precast concrete panels, façade treatment, hot climate

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8906 Exploring Critical Thinking Skill Development in the 21st Century College Classroom: A Multi-Case Study

Authors: Kimberlyn Greene

Abstract:

Employers today expect college graduates to not only develop and demonstrate content-specific knowledge but also 21st century skillsets such as critical thinking. International assessments suggest students enrolled in United States (U.S.) educational institutions are underperforming in comparison to their global peers in areas such as critical thinking and technology. This multi-case study examined how undergraduate digital literacy courses at a four-year university in the U.S., as implemented by instructors, fostered students’ development of critical thinking skills. The conceptual framework for this study presumed that as students engaged in complex thinking within the context of a digital literacy course, their ability to deploy critical thinking was contingent upon whether the course was designed with the expectation for students to use critical thinking skills as well as the instructor’s approach to implementing the course. Qualitative data collected from instructor interviews, classroom observations, and course documents were analyzed with an emphasis on exploring the course design and instructional methods that provided opportunities to foster critical thinking skill development. Findings from the cross-case analysis revealed that although the digital literacy courses were designed and implemented with the expectation students would deploy critical thinking; there was no explicit support for students to develop these skills. The absence of intentional skill development resulted in inequitable opportunities for all students to engage in complex thinking. The implications of this study suggest that if critical thinking is to remain a priority, then universities must expand their support of pedagogical and instructional training for faculty regarding how to support students’ critical thinking skill development.

Keywords: critical thinking skill development, curriculum design, digital literacy, pedagogy

Procedia PDF Downloads 281
8905 Assessment of Procurement-Demand of Milk Plant Using Quality Control Tools: A Case Study

Authors: Jagdeep Singh, Prem Singh

Abstract:

Milk is considered as an essential and complete food. The present study was conducted at Milk Plant Mohali especially in reference to the procurement section where the cash inflow was maximum, with the objective to achieve higher productivity and reduce wastage of milk. In milk plant it was observed that during the month of Jan-2014 to March-2014 the average procurement of milk was Rs. 4, 19, 361 liter per month and cost of procurement of milk is Rs 35/- per liter. The total cost of procurement thereby equal to Rs. 1crore 46 lakh per month, but there was mismatch in procurement-production of milk, which leads to an average loss of Rs. 12, 94, 405 per month. To solve the procurement-production problem Quality Control Tools like brainstorming, Flow Chart, Cause effect diagram and Pareto analysis are applied wherever applicable. With the successful implementation of Quality Control tools an average saving of Rs. 4, 59, 445 per month is done.

Keywords: milk, procurement-demand, quality control tools,

Procedia PDF Downloads 511
8904 The Impact of Family Involvement in Management on Firm’s Innovation: Evidence From Chinese Family Firms

Authors: Chen Jun

Abstract:

This study investigates the impact of family involvement, a pivotal factor shaping the management structure of family firms, on the firm’s innovation outputs. The independent variable focuses on the percentage number of family members serving as directors, supervisors and senior management. Our hypothesis suggests that family involvement tends to make management more conservative, thereby increasing the likelihood of impeding innovation investments and resulting in adverse effects on innovation output. Our findings reveal that Chinese family firms with high family involvement exhibit poorer innovation outputs compared to those with lower family involvement. Subsample analyses indicate that this negative influence of family involvement on innovation output is strengthened as the firm faces higher industry competition and a low marketization context. The findings of our paper contribute to the literature on family involvement by empirically illustrating how family involvement hinders innovation efforts and performance in Chinese family firms.

Keywords: family firm, family involvement, firm innovation, Chinese family firm

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8903 Human Rights in Cross-Border Surrogacy: An Exploratory Study Applied to Surrogacy Facilitators

Authors: Yingyi Luo

Abstract:

Cross-border commercial surrogacy, where Australians travel overseas to access reproduction through a surrogate mother, is an increasing phenomenon. This paper focuses on the role of Australian surrogacy facilitators, including lawyers, non-for-profit agents, fertility counselors, who act as intermediaries managing cross-border surrogacy arrangements in Australia. It explores the extent to which surrogacy facilitators are concerned with the human rights of children born through cross-border surrogacy, surrogate mothers in developing countries, and intended parents. Commercial surrogacy is a matter that is often cast in the language of human rights. This paper will contribute to an in-depth understanding of the dynamics between intended parents, surrogates, and surrogacy facilitators by adopting a human rights framework to inform data analysis regarding the role of facilitators. The purpose of this research is to inform debate and discussion on law reform related to surrogacy. This paper presented here centers on interviews with surrogacy facilitators in Australia and non-participant observations in Australia to generate thick, empirical data about the fertility industry. The data showed that the process of facilitating surrogacy arrangements had prompted facilitators to form a view on human rights as they applied to their works. Although facilitators claimed that the right of intended parents, surrogate mothers, and children were all taken into consideration, the researcher observed that the commercial surrogacy contracts described by these facilitators favored the interests of intended parents with the baby acting as their unique selling point. The interests and needs of surrogate mothers were not prioritized in the views or actions of facilitators. The result was a commercial transaction that entailed the purchase, through cross-border surrogacy, of a child, as a commodity, by relatively affluent intended parents from disadvantaged surrogate mothers through unfair contracts.

Keywords: cross-border surrogacy, facilitators, human rights, surrogacy

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8902 Creating Systems Change: Implementing Cross-Sector Initiatives within the Justice System to Support Ontarians with Mental Health and Addictions Needs

Authors: Tania Breton, Dorina Simeonov, Shauna MacEachern

Abstract:

Ontario’s 10 Year Mental Health and Addictions Strategy has included the establishment of 18 Service Collaborative across the province; cross-sector tables in a specific region coming together to explore mental health and addiction system needs and adopting an intervention to address that need. The process is community led and supported by implementation teams from the Centre for Addiction and Mental Health (CAMH), using the framework of implementation science (IS) to enable evidence-based and sustained change. These justice initiatives are focused on the intersection of the justice system and the mental health and addiction systems. In this presentation, we will share the learnings, achievements and challenges of implementing innovative practices to the mental health and addictions needs of Ontarians within the justice system. Specifically, we will focus on the key points across the justice system - from early intervention and trauma-informed, culturally appropriate services to post-sentence support and community reintegration. Our approach to this work involves external implementation support from the CAMH team including coaching, knowledge exchange, evaluation, Aboriginal engagement and health equity expertise. Agencies supported the implementation of tools and processes which changed practice at the local level. These practices are being scaled up across Ontario and community agencies have come together in an unprecedented collaboration and there is a shared vision of the issues overlapping between the mental health, addictions and justice systems. Working with ministry partners has allowed space for innovation and created an environment where better approaches can be nurtured and spread.

Keywords: implementation, innovation, early identification, mental health and addictions, prevention, systems

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8901 Proactive Competence Management for Employees: A Bottom-up Process Model for Developing Target Competence Profiles Based on the Employee's Tasks

Authors: Maximilian Cedzich, Ingo Dietz Von Bayer, Roland Jochem

Abstract:

In order for industrial companies to continue to succeed in dynamic, globalized markets, they must be able to train their employees in an agile manner and at short notice in line with the exogenous conditions that arise. For this purpose, it is indispensable to operate a proactive competence management system for employees that recognizes qualification needs timely in order to be able to address them promptly through qualification measures. However, there are hardly any approaches to be found in the literature that includes systematic, proactive competence management. In order to help close this gap, this publication presents a process model that systematically develops bottom-up, future-oriented target competence profiles based on the tasks of the employees. Concretely, in the first step, the tasks of the individual employees are examined for assumed future conditions. In other words, qualitative scenarios are considered for the individual tasks to determine how they are likely to change. In a second step, these scenario-based future tasks are translated into individual future-related target competencies of the employee using a matrix of generic task properties. The final step pursues the goal of validating the target competence profiles formed in this way within the framework of a management workshop. This process model provides industrial companies with a tool that they can use to determine the competencies required by their own employees in the future and compare them with the actual prevailing competencies. If gaps are identified between the target and the actual, these qualification requirements can be closed in the short term by means of qualification measures.

Keywords: dynamic globalized markets, employee competence management, industrial companies, knowledge management

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8900 Measuring the Academic Self-Efficacy of Undergraduates: The Role of Gender and Academic Year Experience

Authors: Vilani Sachitra, Udari Bandara

Abstract:

Self-efficacy beliefs provide the foundation for human motivation, well-being, and personal accomplishment. This study measured the levels of academic self-efficacy of undergraduates and also examined whether there any differences in academic self-efficacy with respect to gender and academic year. A structured questionnaire was employed to collect data from undergraduates who enrolled the Bachelor of Commerce degree programme at the University of Sri Jayewardenepura. The outcome of the study revealed that undergraduates lacked the confidence to ask and answer questions, seek help from lecturers, have a study plan and engage in academic discussion and note-taking. However, the findings also demonstrated that undergraduates were not hesitant about seeking help from friends, had confidence on meeting the deadlines and completing the degree within four years. Interestingly, females displayed higher academic self-efficacy than males. Specifically, the data were supported to conclude that there were significant differences in academic self-efficacy with respect to academic years.

Keywords: academic year, bachelor of commerce undergraduates, gender, self-efficacy

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8899 Acute Phase Proteins as Biomarkers of Urinary Tract Infection (UTI) in Dairy Cattle

Authors: Wael El-Deeb

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The present study aimed to investigate the diagnostic importance of acute phase proteins in urinary tract infection (UTI) in cattle. We describe the clinical, bacteriological and biochemical findings in 99 lactating cows. Blood and urine samples from diseased (n=84) and control healthy cows (n=15) were submitted to laboratory investigations. The urine analysis revealed hematuria and pyuria in UTI group. The isolated bacteria were E.coli (43/84) Corynebacterium spp, (31/84), Proteus spp. (6/84) and Streptococcus spp (4/84). The concentrations of Haptoglobin (Hp), serum amyloid A (SAA), α1-Acid glycoprotein (AGP), fibrinogen (Fb), total protein, albumen, and globulin were higher in cows with UTI when compared to healthy ones. Fifty-one of 84 cows with UTI were successfully treated. The levels of Hp, SAA, AGP, total protein, and globulin were associated with the odds of treatment failure. Conclusively, acute phase proteins could be used as diagnostic and prognostic biomarkers in cows with UTI.

Keywords: cows, urinary, infections, haptoglobin, serum Amyloid A

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8898 Temperature Dependent Interaction Energies among X (=Ru, Rh) Impurities in Pd-Rich PdX Alloys

Authors: M. Asato, C. Liu, N. Fujima, T. Hoshino, Y. Chen, T. Mohri

Abstract:

We study the temperature dependence of the interaction energies (IEs) of X (=Ru, Rh) impurities in Pd, due to the Fermi-Dirac (FD) distribution and the thermal vibration effect by the Debye-Grüneisen model. The n-body (n=2~4) IEs among X impurities in Pd, being used to calculate the internal energies in the free energies of the Pd-rich PdX alloys, are determined uniquely and successively from the lower-order to higher-order, by the full-potential Korringa-Kohn-Rostoker Green’s function method (FPKKR), combined with the generalized gradient approximation in the density functional theory. We found that the temperature dependence of IEs due to the FD distribution, being usually neglected, is very important to reproduce the X-concentration dependence of the observed solvus temperatures of the Pd-rich PdX (X=Ru, Rh) alloys.

Keywords: full-potential KKR-green’s function method, Fermi-Dirac distribution, GGA, phase diagram of Pd-rich PdX (X=Ru, Rh) alloys, thermal vibration effect

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8897 Photoelastic Analysis of the Proximal Femur in Deviations of the Mechanical Axis of the Lower Limb

Authors: S. F. Fakhouri, M.M. Shimano, D. Maranho, C. A. Araújo, M. V. Guimarães, A. C. Shimano, J. B. Volpon

Abstract:

Pathological deviations of the mechanical axis of the lower limbs deeply alter the stress distributions on the femur and tibia and the hip, knee, and ankle articulations. The purpose of this research was to assess the effects of pathological deviations in different levels of the lower limbs in the distribution of stress in the proximal femur region using photoelasticity of plane transmission. For most of the types of deviations studied, the results showed that the internal stress was generally higher in the calcar region than in the trochanteric region, followed by the third distal of the femur head. This study allowed for the development of better criteria for the correction of angular deviations and helped identify the deviations that are most harmful to the mechanical axis in terms of the effects on the bone and the articular effort of the lower limbs. These results will lead to future improvements in studies on prostheses.

Keywords: alignment, deviations, inferior limbs, mechanical axis, photoelasticity, stress

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8896 Ensemble of Misplacement, Juxtaposing Feminine Identity in Time and Space: An Analysis of Works of Modern Iranian Female Photographers

Authors: Delaram Hosseinioun

Abstract:

In their collections, Shirin Neshat, Mitra Tabrizian, Gohar Dashti and Newsha Tavakolian adopt a hybrid form of narrative to confront the restrictions imposed on women in hegemonic public and private spaces. Focusing on motives such as social marginalisation, crisis of belonging, as well as lack of agency for women, the artists depict the regression of women’s rights in their respective generations. Based on the ideas of Michael Bakhtin, namely his concept of polyphony or the plurality of contradictory voices, the views of Judith Butler on giving an account to oneself and Henri Leverbre’s theories on social space, this study illustrates the artists’ concept of identity in crisis through time and space. The research explores how the artists took their art as a novel dimension to depict and confront the hardships imposed on Iranian women. Henri Lefebvre makes a distinction between complex social structures through which individuals situate, perceive and represent themselves. By adding Bakhtin’s polyphonic view to Lefebvre’s concepts of perceived and lived spaces, the study explores the sense of social fragmentation in the works of Dashti and Tavakolian. One argument is that as the representatives of the contemporary generation of female artists who spend their lives in Iran and faced a higher degree of restrictions, their hyperbolic and theatrical styles stand as a symbolic act of confrontation against restrictive socio-cultural norms imposed on women. Further, the research explores the possibility of reclaiming one's voice and sense of agency through art, corresponding with the Bakhtinian sense of polyphony and Butler’s concept of giving an account to oneself. Works of Neshat and Tabrizian as the representatives of the previous generation who faced exile and diaspora, encompass a higher degree of misplacement, violence and decay of women’s presence. In Their works, the women’s body encompasses Lefebvre’s dismantled temporal and special setting. Notably, the ongoing social conviction and gender-based dogma imposed on women frame some of the concurrent motives among the selected collections of the four artists. By applying an interdisciplinary lens and integrating the conducted interviews with the artists, the study illustrates how the artists seek a transcultural account for themselves and women in their generations. Further, the selected collections manifest the urgency for an authentic and liberal voice and setting for women, resonating with the concurrent Women, Life, Freedom movement in Iran.

Keywords: persian modern female photographers, transcultural studies, shirin neshat, mitra tabrizian, gohar dashti, newsha tavakolian, butler, bakhtin, lefebvre

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