Search results for: factoring accounts receivables

Authors: Eitan Elaad, Yeela Gal-Gonen

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Two studies examined gender differences in lying when the truth-telling bias prevailed and when inspiring lying and distrust. The first study used 156 participants from the community (78 pairs). First, participants completed the Narcissistic Personality Inventory, the Lie- and Truth Ability Assessment Scale (LTAAS), and the Rational-Experiential Inventory. Then, they participated in a deception game where they performed as senders and receivers of true and false communications. Their goal was to retain as many points as possible according to a payoff matrix that specified the reward they would gain for any possible outcome. Results indicated that males in the sender position lied more and were more successful tellers of lies and truths than females. On the other hand, males, as receivers, trusted less than females but were not better at detecting lies and truths. We explained the results by a. Male's high perceived lie-telling ability. We observed that confidence in telling lies guided participants to increase their use of lies. Male's lie-telling confidence corresponded to earlier accounts that showed a consistent association between high self-assessed lying ability, reports of frequent lying, and predictions of actual lying in experimental settings; b. Male's narcissistic features. Earlier accounts described positive relations between narcissism and reported lying or unethical behavior in everyday life situations. Predictions about the association between narcissism and frequent lying received support in the present study. Furthermore, males scored higher than females on the narcissism scale; and c. Male's experiential thinking style. We observed that males scored higher than females on the experiential thinking style scale. We further hypothesized that the experiential thinking style predicts frequent lying in the deception game. Results confirmed the hypothesis. The second study used one hundred volunteers (40 females) who underwent the same procedure. However, the payoff matrix encouraged lying and distrust. Results showed that male participants lied more than females. We found no gender differences in trust. Males and females did not differ in their success of telling and detecting lies and truths. Participants also completed the LTAAS questionnaire. Males assessed their lie-telling ability higher than females, but the ability assessment did not predict lying frequency. A final note. The present design is limited to low stakes. Participants knew that they were participating in a game, and they would not experience any consequences from their deception in the game. Therefore, we advise caution when applying the present results to lying under high stakes.

Keywords: gender, lying, detection of deception, information processing style, self-assessed lying ability

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Authors: Khajeerat Phumpurk

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This research aims to study the knowledge, attitude toward household accounting of people in Bangkeaw Samutsongkhram. The sample use in this study was the people in tambol bangkeao Mueang Samut songkhram province. The Sample size for 100 household by using the accidental sampling and data collection was a questionnaire. Statistical analysis for frequency, percentage, mean, minimum, maximum value and standard deviation. It was found that the most of the respondent are farmers for 63.4. Most of them are male, with average of age 49.54 years. The education is vocational. The average household income is 60,873.74 per year. The respondent has the debt with the bank for 64.4 percent. The greatest influence to do the household accounting of farmers is the bank expertise. All the advice about doing household accounts get it from the staff of the bank for agriculture and agricultural cooperatives. The farmers for 57.3 do household accounting during the night time.

Keywords: Bangkeaw Samutsongkhram, household accounting, knowledge, sufficiency economy

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Authors: Ranjith Ihalanayake, Lalith Seelanatha, John Breen

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In this study, we explored the current working capital management practices as applied in small businesses in Victoria, filling an existing theoretical and empirical gap in literature in general and in Australia in particular. Amidst the current global competitive and dynamic environment, the short term insolvency of small businesses is very critical for the long run survival. A firm’s short-term insolvency is dependent on the availability of sufficient working capital for feeding day to day operational activities. Therefore, given the reliance for short-term funding by small businesses, it has been recognized that the efficient management of working capital is crucial in respect of the prosperity and survival of such firms. Against this background, this research was an attempt to understand the current working capital management strategies and practices used by the small scale businesses. To this end, we conducted an internet survey among 220 small businesses operating in Victoria, Australia. The survey results suggest that the majority of respondents are owner-manager (73%) and male (68%). Respondents participated in this survey mostly have a degree (46%). About a half of respondents are more than 50 years old. Most of respondents (64%) have business management experience more than ten years. Similarly, majority of them (63%) had experience in the area of their current business. Types of business of the respondents are: Private limited company (41%), sole proprietorship (37%), and partnership (15%). In addition, majority of the firms are service companies (63%), followed by retailed companies (25%), and manufacturing (17%). Size of companies of this survey varies, 32% of them have annual sales $100,000 or under, while 22% of them have revenue more than $1,000,000 every year. In regards to the total assets, majority of respondents (43%) have total assets $100,000 or less while 20% of respondents have total assets more than $1,000,000. In regards to WCMPs, results indicate that almost 70% of respondents mentioned that they are responsible for managing their business working capital. The survey shows that majority of respondents (65.5%) use their business experience to identify the level of investment in working capital, compared to 22% of respondents who seek advice from professionals. The other 10% of respondents, however, follow industry practice to identify the level of working capital. The survey also shows that more than a half of respondents maintain good liquidity financial position for their business by having accounts payable less than accounts receivable. This study finds that majority of small business companies in western area of Victoria have a WCM policy but only about 8 % of them have a formal policy. Majority of the businesses (52.7%) have an informal policy while 39.5% have no policy. Of those who have a policy, 44% described their working capital management policies as a compromise policy while 35% described their policy as a conservative policy. Only 6% of respondents apply aggressive policy. Overall the results indicate that the small businesses pay less attention into the management of working capital of their business despite its significance in the successful operation of the business. This approach may be adopted during favourable economic times. However, during relatively turbulent economic conditions, such an approach could lead to greater financial difficulties i.e. short-term financial insolvency.

Keywords: small business, working capital management, Australia, sufficient, financial insolvency

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Authors: Bitopi Dutta

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This paper attempts to understand the constructs of binaries while taking into account the politics of the body. It delves into how these constructs get fashioned and recreated while performing the same across normative and non-normative discourses. While it may be almost mundane and commonplace to see the performance of body within binary constructs across the normative discourses, this is to a great extent also true for those queer discourses that have challenged the conventional/normative. With a queer feminist perspective, the paper challenges this performativity while simultaneously engaging with the subtle nuances of blurring the borders of gender markers. The problem with this polarization within binary constructs is that there remains a tendency to reinstate patriarchy within queerness. To substantiate this argument further, the paper will draw from narratives and accounts of identities with alternate sexualities and genders. The paper concludes with problematising this hegemony within queer discourses locating the question of acceptance and visibility of fluidities.

Keywords: binary, body, gender, identity, performativity, queer

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Authors: Isaiah Phillip Smith

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It is reported that alcohol consumption accounts for 3 million annual deaths globally, thus, it is a significant public health challenge internationally. The excessive consumption of alcohol is argued in literature to be related to problematic behaviors like crime, accident, fighting, violence, and unprotected sex, among others. Alcohol consumption among university students in South Africa particularly is considered endemic – with a prevalence rate of 25.27%, 32.34%, and 23.34% across universities, colleges, and high schools. Adopting the tenets of social learning and ecological theories, the culture of drinking amongst male university students is critically explored. This study found that age, gender, early exposure to alcohol, and peer pressure are significant factors contributing to alcohol consumption amongst university students. While participants acknowledged that moderate and responsible consumption of alcohol is necessary, they agree that it does not translate to responsible drinking behaviours.

Keywords: alcohol, drinking, university, students

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Authors: Ibrahim Ozkan

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In this study, a cross-layer design which combines adaptive modulation and coding (AMC) and hybrid automatic repeat request (HARQ) techniques for a cooperative wireless network is investigated analytically. Previous analyses of such systems in the literature are confined to the case where the fading channel is independent at each retransmission, which can be unrealistic unless the channel is varying very fast. On the other hand, temporal channel correlation can have a significant impact on the performance of HARQ systems. In this study, utilizing a Markov channel model which accounts for the temporal correlation, the performance of non-cooperative and cooperative networks are investigated in terms of packet loss rate and throughput metrics for Chase combining HARQ strategy.

Keywords: cooperative network, adaptive modulation and coding, hybrid ARQ, correlated fading

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Authors: Ioana Neamtu

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This paper investigates the potential for demand-side management for the system price in the Nordic electricity market and the price effects of introducing wind-power into the system. The model proposed accounts for the micro-structure of the Nordic electricity market by modeling each hour individually, while still accounting for the relationship between the hours within a day. This flexibility allows us to explore the differences between peak and shoulder demand hours. Preliminary results show potential for demand response management, as indicated by the price elasticity of demand as well as a small but statistically significant decrease in price, given by the wind power penetration. Moreover, our study shows that these effects are stronger during day-time and peak hours,compared to night-time and shoulder hours.

Keywords: structural model, GMM estimation, system of equations, electricity market

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Authors: Thomas Compton

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As Decolonialism becomes an important topic in Political Theory, the rupture between the colonized and the colonist relation has lost attention. Focusing on the anti-colonial activist Madhi Amel, we shall consider his attention to the permanence of the colonial relation and how it preempts Frank Wilderson’s formulation of (white) culturally necessary Anti-Black violence. Both projects draw attention away from empirical accounts of oppression, instead focusing on the structural relation which precipitates them. As Amel says that we should stop thinking of the ‘underdeveloped’ as beyond the colonial relation, Wilderson says we should stop think of the Black rights that have surpassed the role of the slave. However, Amel moves beyond his idol Althusser’s Structuralism toward a formulation of the colonial relation as source of domination. Our analysis will take a Lacanian turn in considering how this non-relation was formulated as a relation how this space of negativity became a ideological opportunity for Colonial domination. Wilderson’s work shall problematise this as we conclude with his criticisms of Structural accounts for the failure to consider how Black social death exists as more than necessity but a cite of white desire. Amel, a Lebanese activist and scholar (re)discovered by Hicham Safieddine, argues colonialism is more than the theft of land, but instead a privatization of collective property and form of investment which (re)produces the status of the capitalist in spaces ‘outside’ the market. Although Amel was a true Marxist-Leninsist, who exposited the economic determinacy of the Colonial Mode of Production, we are reading this account through Alenka Zupančič’s reformulation of the ‘invisible hand job of the market’. Amel points to the signifier ‘underdeveloped’ as buttressed on a pre-colonial epistemic break, as the Western investor (debt collector) sees the (post?) colony narcissistic image. However, the colony can never become site of class conflict, as the workers are not unified but existing between two countries. In industry, they are paid in Colonial subjectivisation, the promise of market (self)pleasure, at home, they are refugees. They are not, as Wilderson states, in the permanent social death of the slave, but they are less than the white worker. This is formulated as citizen (white), non-citizen (colonized), anti-citizen (Black/slave). Here we may also think of how indentured Indians were used as instruments of colonial violence. Wilderson’s aphorism “there is no analogy to anti-Black violence” lays bare his fundamental opposition between colonial and specifically anti-Black violence. It is not only that the debt collector, landowner, or other owners of production pleasures themselves as if their hand is invisible. The absolute negativity between colony and colonized provides a new frontier for desire, the development of a colonial mode of production. An invention inside the colonial structure that is generative of class substitution. We shall explore how Amel ignores the role of the slave but how Wilderson forecloses the history African anti-colonial.

Keywords: afropessimism, fanon, marxism, postcolonialism

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Authors: Jolanta Tamošaitienė

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The article focuses on a developed comprehensive model to be used in an agile environment for the risk assessment and selection based on multi-attribute methods. The model is based on a multi-attribute evaluation of risk in construction, and the determination of their optimality criterion values are calculated using complex Multiple Criteria Decision-Making methods. The model may be further applied to risk assessment in an agile construction environment. The attributes of risk in a construction project are selected by applying the risk assessment condition to the construction sector, and the construction process efficiency in the construction industry accounts for the agile environment. The paper presents the comprehensive risk assessment model in an agile construction environment. It provides a background and a description of the proposed model and the developed analysis of the comprehensive risk assessment model in an agile construction environment with the criteria.

Keywords: assessment, environment, agile, model, risk

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Authors: Lattari Samir

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The performance of a production process is the result of proper operation where the management tools appear as the key to success through process management which consists of managing and implementing a quality policy, organizing and planning the manufacturing, and thus defining an efficient logic as the main areas covered by production management. To carry out this delicate mission, which requires reconciling often contradictory objectives, the auditor is called upon, who must be able to express an opinion on the effectiveness of the operation of the "production" function. To do this, the auditor must structure his mission in three phases, namely, the preparation phase to assimilate the particularities of this function, the implementation phase and the conclusion phase. The audit is a systematic and independent examination of all the stages of a manufacturing process intended to determine whether the pre-established arrangements for the combination of production factors are respected, whether their implementation is effective and whether they are relevant in relation to the goals.

Keywords: audit, performance of process, independent examination, management tools, audit of accounts

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Authors: W. Schellong

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Industry accounts for one-third of global final energy demand. Crossover technologies (e.g. motors, pumps, process heat, and air conditioning) play an important role in improving energy efficiency. These technologies are used in many applications independent of the production branch. Especially electrical power is used by drives, pumps, compressors, and lightning. The paper demonstrates the algorithm of the energy analysis by some selected case studies for typical industrial processes. The energy analysis represents an essential part of energy management systems (EMS). Generally, process control system (PCS) can support EMS. They provide information about the production process, and they organize the maintenance actions. Combining these tools into an integrated process allows the development of an energy critical equipment strategy. Thus, asset and energy management can use the same common data to improve the energy efficiency.

Keywords: crossover technologies, data management, energy analysis, energy efficiency, process control

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Authors: Ahmed Abbou

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This paper present a sensorless controller designed by the backstepping approach for the speed control of induction motor. In this strategy of control, we also combined the method Fuzzy MRAS to estimate the rotor speed and the observer type Luenburger to observe Rotor flux. The control model involves a division by the flux variable that may lead to unbounded solutions. Such a risk is avoided by basing the controller design on Lyapunov function that accounts for the model singularity. On the other hand, this mixed method gives better results in Sensorless operation and especially at low speed. The response time at 5% of the flux is 20ms while the error between the speed with sensor and the estimated speed remains in the range of ±0.8 rad/s for the rated functioning and ±1.5 rad/s for low speed.

Keywords: backstepping approach, fuzzy logic, induction motor, luenburger observer, sensorless MRAS

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Authors: O. Anan, D. Böhning, A. Maruotti

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The purpose of the study is to estimate the elusive target population size under a truncated count model that accounts for heterogeneity. The purposed estimator is based on the generalized Poisson distribution (GPD), which extends the Poisson distribution by adding a dispersion parameter. Thus, it becomes an useful model for capture-recapture data where concurrent events are not homogeneous. In addition, it can account for over-dispersion and under-dispersion. The ratios of neighboring frequency counts are used as a tool for investigating the validity of whether generalized Poisson or Poisson distribution. Since capture-recapture approaches do not provide the zero counts, the estimated parameters can be achieved by modifying the EM-algorithm technique for the zero-truncated generalized Poisson distribution. The properties and the comparative performance of proposed estimator were investigated through simulation studies. Furthermore, some empirical examples are represented insights on the behavior of the estimators.

Keywords: capture, recapture methods, ratio plot, heterogeneous population, zero-truncated count

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Authors: Sumay Bhojwani, Ashutosh Chandra, Mamita Devaburman, Akriti Bhogal

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This article uses the Material flow analysis for estimating e-wastes in the Delhi/NCR region. The Material flow analysis is based on sales data obtained from various sources. Much of the data available for the sales is unreliable because of the existence of a huge informal sector. The informal sector in India accounts for more than 90%. Therefore, the scope of this study is only limited to the formal one. Also, for projection of the sales data till 2030, we have used regression (linear) to avoid complexity. The actual sales in the years following 2015 may vary non-linearly but we have assumed a basic linear relation. The purpose of this study was to know an approximate quantity of desktop e-wastes that we will have by the year 2030 so that we start preparing ourselves for the ineluctable investment in the treatment of these ever-rising e-wastes. The results of this study can be used to install a treatment plant for e-wastes in Delhi.

Keywords: e-wastes, Delhi, desktops, estimation

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Authors: Lubos Rojka

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The common perception of morally responsible behavior is that it presupposes freedom of choice, and that free decisions and actions are not determined by natural events, but by a person. In other words, the moral agent has the ability and the possibility of doing otherwise when making morally responsible decisions, and natural causal determinism cannot fully account for morally significant freedom. The incompatibility between a person’s morally significant freedom and causal determinism appears to be a natural position. Nevertheless, some of the most influential philosophical theories on moral responsibility are compatibilist or semi-compatibilist, and they exclude the requirement of alternative possibilities, which contradicts the claims of classical incompatibilism. The compatibilists often employ Frankfurt-style thought experiments to prove their theory. The goal of this paper is to examine the role of imaginary Frankfurt-style examples in compatibilist accounts. More specifically, the compatibilist accounts defended by John Martin Fischer and Michael McKenna will be inserted into the broader understanding of a person elaborated by Harry Frankfurt, Robert Kane and Walter Glannon. Deeper analysis reveals that the exclusion of alternative possibilities based on Frankfurt-style examples is problematic and misleading. A more comprehensive account of moral responsibility and morally significant (source) freedom requires higher order complex theories of human will and consciousness, in which rational and self-creative abilities and a real possibility to choose otherwise, at least on some occasions during a lifetime, are necessary. Theoretical moral reasons and their logical relations seem to require a sort of higher-order agent-causal incompatibilism. The ability of theoretical or abstract moral reasoning requires complex (strongly emergent) mental and conscious properties, among which an effective free will, together with first and second-order desires. Such a hierarchical theoretical model unifies reasons-responsiveness, mesh theory and emergentism. It is incompatible with physical causal determinism, because such determinism only allows non-systematic processes that may be hard to predict, but not complex (strongly) emergent systems. An agent’s effective will and conscious reflectivity is the starting point of a morally responsible action, which explains why a decision is 'up to the subject'. A free decision does not always have a complete causal history. This kind of an emergentist source hyper-incompatibilism seems to be the best direction of the search for an adequate explanation of moral responsibility in the traditional (merit-based) sense. Physical causal determinism as a universal theory would exclude morally significant freedom and responsibility in the traditional sense because it would exclude the emergence of and supervenience by the essential complex properties of human consciousness.

Keywords: consciousness, free will, determinism, emergence, moral responsibility

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Authors: Mohammed A. Abutalib

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Papillary thyroid carcinoma (PTC) accounts for the most common type of thyroid cancer, a well-differentiated type. PTC is featured by biologically low-grade and less aggressive tumors with a survival rate of 10 years in most of the diagnosed cases. PTC can be presented with the involvement of cervical lymph nodes in about 50% of the patients, yet the distant spread is very uncommon. Herein, we discussed an early 50-year-old male patient with a history of PTC that presented to the emergency department complaining of shortness of breath and a radiological finding of hydrothorax. Cytologic examination, together with immune-histochemical staining and molecular studies of pleural effusion aspiration, concluded the definitive diagnosis of metastatic papillary thyroid carcinoma in the pleural space. PTC seldom causes metastatic niches in the pleural space, and this is a rare clinical presentation; nevertheless, a differential diagnosis of thyroid metastasis needs to be excluded.

Keywords: thyroid cancer, malignant pleural effusion, cytology aspiration, papillary thyroid carcinoma

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Authors: Haya Alalanda, Talal Alali

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This study examines how people who are seeking help construct the notion of hope and resilience in their accounts. It focuses on how the different speakers present themselves, their experiences, expectations and what they hope to achieve from psychotherapy. The present research is based on the qualitative approach, it employs discursive psychology which depends on language and its role in constructing ideas in context of social interaction. In this study we analyzed treatment sessions and transcribed interviews by psychologists for a number of patients who attending psychiatric clinic. We interviewed 8 persons who were diagnosed with mood disorders . The findings indicate that the different speakers presented themselves as a resilient and presented hope in a way that is similar to Snyders theory. The results show that different speakers constructed themselves and their experience in a way that enables them to present their complaints while seen as resilient . Conclusion: this study aims to achieve better understanding of how these notions are presented within clinical sessions and its relation to mental disorders.

Keywords: hope, psychological resilience, discourse analysis, trauma

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Authors: Yuang Guo, Dewancker Bart

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The primary energy consumption of buildings throughout China was approximately 814 million tons of coal equivalents in 2014, which accounts for 19.12% of China's total primary energy consumption. Also, the energy consumption of public buildings takes a bigger share than urban residential buildings and rural residential buildings among the total energy consumption. To improve the level of energy demand, various design parameters were chosen. Meanwhile, a series of simulations by Energy Plus (EP-Launch) is performed using a base case model established in Open Studio. Through the results, 16%-23% of total energy demand reductions can be found in the severe cold zone of China, and it can also provide a reference for the architectural design of other similar climate zones.

Keywords: energy consumption, design parameters, indoor thermal comfort, simulation study, severe cold climate zone

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Authors: Vinod Balakrishnan, Chrisalice Ela Joseph

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The Burmese Exodus of 1942, which left more than 4 lakh as refugees and thousands dead, is one of the worst forced migrations in recorded history. Adding to the woes of the refugees is the lack of credible documentation of their lived experiences, trauma, and stories and their erasure from recorded history. Media reports, national records, and mainstream narratives that have registered the exodus provide sanitized versions which have reduced the refugees to a nameless, faceless mass of travelers and obliterated their lived experiences, trauma, and sufferings. This attitudinal problem compels the need to stem the insensitivity that accompanies institutional memory by making a case for a more humanistically evolved policy that puts in place protocols for the way the humanities would voice the concern for the refugee. A definite step in this direction and a far more relevant project in our times is the need to build a comprehensive refugee archive that can be a repository of the refugee experiences and perspectives. The paper draws on Hannah Arendt’s position on the Jewish refugee crisis, Agamben’s work on statelessness and citizenship, Foucault’s notion of governmentality and biopolitics, Edward Said’s concepts on Exile, Fanon’s work on the dispossessed, Derrida’s work on ‘the foreigner and hospitality’ in order to conceptualize the refugee condition which will form the theoretical framework for the paper. It also refers to the existing scholarship in the field of refugee studies such as Roger Zetter’s work on the ‘refugee label’, Philip Marfleet’s work on ‘refugees and history’, Lisa Malkki’s research on the anthropological discourse of the refugee and refugee studies. The paper is also informed by the work that has been done by the international organizations to address the refugee crisis. The emphasis is on building a strong argument for the establishment of the refugee archive that finds but a passing and a none too convincing reference in refugee studies in order to enable a multi-dimensional understanding of the refugee crisis. Some of the old questions cannot be dismissed as outdated as the continuing travails of the refugees in different parts of the world only remind us that they are still, largely, unanswered. The questions are -What is the nature of a Refugee Archive? How is it different from the existing historical and political archives? What are the implications of the refugee archive? What is its contribution to refugee studies? The paper draws on Diana Taylor’s concept of the archive and the repertoire to theorize the refugee archive as a repository that has the documentary function of the ‘archive’ and the ‘agency’ function of the repertoire. It then reads Ayya’s Accounts- a memoir by Anand Pandian -in the light of Hannah Arendt’s concepts of the ‘refugee as vanguard’ and ‘story telling as political action’- to illustrate how the memoir contributes to the refugee archive that provides the refugee a place and agency in history. The paper argues for a refugee archive that has implications for the formulation of inclusive refugee policies.

Keywords: Ayya’s Accounts, Burmese Exodus, policy protocol, refugee archive

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Authors: P. Halder, A. Zaman

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It is estimated that heart disease accounts for one in ten deaths worldwide. United States deaths due to heart disease are among the leading causes of death according to the World Health Organization. Cardiovascular diseases (CVDs) account for one in four U.S. deaths, according to the Centers for Disease Control and Prevention (CDC). According to statistics, women are more likely than men to die from heart disease as a result of strokes. A 50% increase in men's mortality was reported by the World Health Organization in 2009. The consequences of cardiovascular disease are severe. The causes of heart disease include diabetes, high blood pressure, high cholesterol, abnormal pulse rates, etc. Machine learning (ML) can be used to make predictions and decisions in the healthcare industry. Thus, scientists have turned to modern technologies like Machine Learning and Data Mining to predict diseases. The disease prediction is based on four algorithms. Compared to other boosts, the Ada boost is much more accurate.

Keywords: heart disease, cardiovascular disease, coronary artery disease, feature selection, random forest, AdaBoost, SVM, decision tree

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Authors: Chaitanya Chawla, Divya Panwar, Gurneesh Singh Anand, M. P. S Bhatia

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This paper presents a deep-learning mechanism for classifying computer generated images and photographic images. The proposed method accounts for a convolutional layer capable of automatically learning correlation between neighbouring pixels. In the current form, Convolutional Neural Network (CNN) will learn features based on an image's content instead of the structural features of the image. The layer is particularly designed to subdue an image's content and robustly learn the sensor pattern noise features (usually inherited from image processing in a camera) as well as the statistical properties of images. The paper was assessed on latest natural and computer generated images, and it was concluded that it performs better than the current state of the art methods.

Keywords: image forensics, computer graphics, classification, deep learning, convolutional neural networks

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Authors: Mikel W. Cole, Stephanie M. Madison, Adam Henze

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Since 2004, the U.S. immigrant detention system has imprisoned more than five million people. President John F. Kennedy famously dubbed this country a “Nation of Immigrants.” Like many of the nation’s imagined ideals, the historical record finds its practices have never lived up to the tenets championed as defining qualities.The United Nations High Commission on Refugees argues the educational needs of people in carceral spaces, especially those in immigrant detention centers, are urgent and supported by human rights guarantees. However, there is a genuine dearth of literacy research in immigrant detention centers, compounded by a general lack of access to these spaces. Denying access to literacy education in detention centers is one way the history of xenophobic immigration policy persists. In this conceptual exploration, first-hand accounts from detained individuals, their families, and the organizations that work with them have been shared with the authors. In this paper, the authors draw on experiences, reflections, and observations from serving as volunteers to develop a conceptual framework for the ways in which literacy practices are enacted in detention centers. Literacy is an essential tool for accessing those detained in immigrant detention centers and a critical tool for those being detained to access legal and other services. One of the most striking things about the detention center is how to behave; gaining access for a visit is neither intuitive nor straightforward. The men experiencing detention are also at a disadvantage. The lack of access to their own documents is a profound barrier to men navigating the complex immigration process. Literacy is much more than a skill for gathering knowledge or accessing carceral spaces; literacy is fundamentally a source of personal empowerment. Frequently men find a way to reclaim their sense of dignity through work on their own terms by exchanging their literacy services for products or credits at the commissary. They write cards and letters for fellow detainees, read mail, and manage the exchange of information between the men and their families. In return, the men who have jobs trade items from the commissary or transfer money to the accounts of the men doing the reading, writing, and drawing. Literacy serves as a form of resistance by providing an outlet for productive work. At its core, literacy is the exchange of ideas between an author and a reader and is a primary source of human connection for individuals in carceral spaces. Father’s Day and Christmas are particularly difficult at detention centers. Men weep when speaking about their children and the overwhelming hopelessness they feel by being separated from them. Yet card-writing campaigns have provided these men with words of encouragement as thousands of hand-written cards make their way to the detention center. There are undoubtedly more literacies being practiced in the immigrant detention center where we work and at other detention centers across the country, and these categories are early conceptions with which we are still wrestling.

Keywords: detention centers, education, immigration, literacy

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Authors: Liu Jia’nan

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The default accounts hold the view that there exists a kind of scalar implicature which can be processed without context and own a psychological privilege over other scalar implicatures which depend on context. In contrast, the Relevance Theorist regards context as a must because all the scalar implicatures have to meet the need of relevance in discourse. However, in Katsos, the experimental results showed: Although quantitatively the adults rejected under-informative utterance with lexical scales (context-independent) and the ad hoc scales (context-dependent) at almost the same rate, adults still regarded the violation of utterance with lexical scales much more severe than with ad hoc scales. Neither default account nor Relevance Theory can fully explain this result. Thus, there are two questionable points to this result: (1) Is it possible that the strange discrepancy is due to other factors instead of the generation of scalar implicature? (2) Are the ad hoc scales truly formed under the possible influence from mental context? Do the participants generate scalar implicatures with ad hoc scales instead of just comparing semantic difference among target objects in the under- informative utterance? In my Experiment 1, the question (1) will be answered by repetition of Experiment 1 by Katsos. Test materials will be showed by PowerPoint in the form of pictures, and each procedure will be done under the guidance of a tester in a quiet room. Our Experiment 2 is intended to answer question (2). The test material of picture will be transformed into the literal words in DMDX and the target sentence will be showed word-by-word to participants in the soundproof room in our lab. Reading time of target parts, i.e. words containing scalar implicatures, will be recorded. We presume that in the group with lexical scale, standardized pragmatically mental context would help generate scalar implicature once the scalar word occurs, which will make the participants hope the upcoming words to be informative. Thus if the new input after scalar word is under-informative, more time will be cost for the extra semantic processing. However, in the group with ad hoc scale, scalar implicature may hardly be generated without the support from fixed mental context of scale. Thus, whether the new input is informative or not does not matter at all, and the reading time of target parts will be the same in informative and under-informative utterances. People’s mind may be a dynamic system, in which lots of factors would co-occur. If Katsos’ experimental result is reliable, will it shed light on the interplay of default accounts and context factors in scalar implicature processing? We might be able to assume, based on our experiments, that one single dominant processing paradigm may not be plausible. Furthermore, in the processing of scalar implicature, the semantic interpretation and the pragmatic interpretation may be made in a dynamic interplay in the mind. As to the lexical scale, the pragmatic reading may prevail over the semantic reading because of its greater exposure in daily language use, which may also lead the possible default or standardized paradigm override the role of context. However, those objects in ad hoc scale are not usually treated as scalar membership in mental context, and thus lexical-semantic association of the objects may prevent their pragmatic reading from generating scalar implicature. Only when the sufficient contextual factors are highlighted, can the pragmatic reading get privilege and generate scalar implicature.

Keywords: scalar implicature, ad hoc scale, dynamic interplay, default account, Mandarin Chinese processing

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Authors: Amy Clark

Abstract:

To date, the focus of feminist research surrounding men looking at women, with the analysis of how women make sense of looks between women remains limited and scattered. Drawing upon ethnographic data obtained from an on-going research project, this presentation delves into the embodied experiences of female exercisers within a UK ‘working-class’ gym. By exploring the women’s own accounts of their living, breathing and sensing bodies as they exercise, the researcher attempts to understand how they make sense of the gym space, their embodied selves as well as broader constructions of the gendered body. Utilising a feminist phenomenological approach, this research examines the social-structural position of women in a patriarchal system of gender relations, whilst simultaneously acknowledging and analysing the structural, cultural, and historical forces and location, upon individual lived body experiences and gendered embodiment. The discussion is provided on how the gym can be identified as a sexually objectifying environment, and how women make sense and interpret specific ‘gazes’ encountered within the gym.

Keywords: embodiment, feminism, gazes, sociology

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Authors: Ignacio Sanchez Cohen, Aurelio Pedroza Sandoval, Ricardo Trejo Calzada

Abstract:

Water harvesting systems (WHS) has become the unique alternative that farmers in dry areas accounts for surviving dry periods. Nevertheless, technicians, agronomists, and users, in general, have to cope with the difficulty of finding suitable technology for optimal design of WHS. In this paper, we describe a user-friendly computer program that uses readily available information for the design of multiple WHS depending upon the water final use (agriculture, household, conservation, etc). The application (APP) itself contains several links to help the user complete the input requirements. It is not a prerequisite to have any computer skills for the use of the APP. Outputs of the APP are the dimensions of the WHS named terraces, micro-catchments, cisterns, and small household cisterns for roof water catchment. The APP also provides guidance on crops for backyard agriculture. We believe that this tool may guide users to better optimize WHS for multiple purposes and to widen the possibility of copping with dry spells in arid lands.

Keywords: rainfall-catchment, models, computer aid, arid lands

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Authors: Bennabhaktula Lavanya

Abstract:

The study of women, their societal roles, and their importance has been a subject of intense discussion and scholarly inquiry. Researchers have diligently endeavoured to understand the influence of women in the domains of society, economy, culture, and politics, as well as the broader ramifications for society. Women's history aims to improve existing historical accounts by analyzing political institutions, economic events, social frameworks, cultural trends, and primary sources that have historically underprivileged women. The extensive research undertaken has resulted in the formation and recognition of women's history as a valid and unique subject of study within history. The Present paper analyses the academic discipline of Women's History and investigates its changing patterns. Tries to address the challenge of transforming the prevailing historical tradition by using innovative methods and frameworks and analyses the interests, experiences, and achievements of women in order to recreate their perceptions and priorities. The paper also examines the principles of Women's History, Gender Studies, and Feminist History and varying perspectives on women.

Keywords: history, perspectives, research, women

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Authors: Allé Dieng, Mamadou Bousso, Latif Dramani

Abstract:

The purpose of this work is to show the complexity behind economical interrelations in a country and provide a linear dynamic model of economical dependency evolution in a country. The model is based on National Transfer Account which is one of the most robust methodology developed in order to measure a level of demographic dividend captured in a country. It is built upon three major factors: demography, economical dependency and migration. The established mathematical model has been simulated using Netlogo software. The innovation of this study is in describing economical dependency as a complex system and simulating using mathematical equation the evolution of the two populations: the economical dependent and the non-economical dependent as defined in the National Transfer Account methodology. It also allows us to see the interactions and behaviors of both populations. The model can track individual characteristics and look at the effect of birth and death rates on the evolution of these two populations. The developed model is useful to understand how demographic and economic phenomenon are related

Keywords: ABM, demographic dividend, National Transfer Accounts (NTA), ODE

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Authors: Chrysthia Papacleovoulou

Abstract:

The era of de-regulation, off-shore and tax haven jurisdictions, and shelf companies has come to an end. The usage of complex corporate structures involving trust instruments, special purpose vehicles, holding-subsidiaries in offshore haven jurisdictions, and taking advantage of tax treaties is soaring. States which raced to introduce corporate friendly legislation, tax incentives, and creative international trust law in order to attract greater FDI are now faced with regulatory challenges and are forced to revisit the corporate form and its tax treatment. The fiduciary services industry, which dominated over the last 3 decades, is now striving to keep up with the new regulatory framework as a result of a number of European and international legislative measures. This article considers the challenges to the company and the corporate form as a result of the legislative measures on tax planning and tax avoidance, CRS reporting, FATCA, CFC rules, OECD’s BEPS, the EU Commission's new transparency rules for intermediaries that extends to tax advisors, accountants, banks & lawyers who design and promote tax planning schemes for their clients, new EU rules to block artificial tax arrangements and new transparency requirements for financial accounts, tax rulings and multinationals activities (DAC 6), G20's decision for a global 15% minimum corporate tax and banking regulation. As a result, states are found in a race of over-regulation and compliance. These legislative measures constitute a global up-side down tax-harmonisation. Through the adoption of the OECD’s BEPS, states agreed to an international collaboration to end tax avoidance and reform international taxation rules. Whilst the idea was to ensure that multinationals would pay their fair share of tax everywhere they operate, an indirect result of the aforementioned regulatory measures was to attack private clients-individuals who -over the past 3 decades- used the international tax system and jurisdictions such as Marshal Islands, Cayman Islands, British Virgin Islands, Bermuda, Seychelles, St. Vincent, Jersey, Guernsey, Liechtenstein, Monaco, Cyprus, and Malta, to name but a few, to engage in legitimate tax planning and tax avoidance. Companies can no longer maintain bank accounts without satisfying the real substance test. States override the incorporation doctrine theory and apply a real seat or real substance test in taxing companies and their activities, targeting even the beneficial owners personally with tax liability. Tax authorities in civil law jurisdictions lift the corporate veil through the public registries of UBO Registries and Trust Registries. As a result, the corporate form and the doctrine of limited liability are challenged in their core. Lastly, this article identifies the development of new instruments, such as funds and private placement insurance policies, and the trend of digital nomad workers. The baffling question is whether industry and states can meet somewhere in the middle and exit this over-regulation frenzy.

Keywords: company, regulation, TAX, corporate structure, trust vehicles, real seat

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Authors: Thirunavoukkarasu Manikkannan, Karpanai Selvan Balasubramanian

Abstract:

Textile industry is the one of the most important industrial sector in India. It accounts for 5% of total Gross Domestic Product (GDP) in the country. A Textile industry consumes large quantities of water (~250 m3/ton of product) and they generate almost ~90% of wastewater from its consumption. The problem is alarming and requires proper treatment process to acquire dual benefit of Zero Liquid Discharge and no contamination to the environment. Here we describe the process by which the textile wastewater can be reused. We have collected the textile wastewater in and around Ayyampettai area of Tamilnadu, India. Among different microalgal strains used, Desodesmus sp. collected at Manali, Chennai, Tamilnadu, India was able to lessen the colour of the waste water in 12-15 hrs of its growth, COD around 81.7%, Dissolved solid reduction was 28 ± 0.5 %, Suspended solid was reduced to 40.5 ± 0.3 %, Dye degradation was 50-78%. Further, Desodesmus sp. able to achieve the biomass of 0.9 ± 0.2 g/L (dry weight) in two weeks’ time, the Chl a content was 11 mg/L. It infers that this algal strain able to utilize the textile wastewater as source for growth and algal biomass production.

Keywords: Desodesmus sp., microalgae, textile, treatment, wastewater

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Authors: Wang Qian, Bian Cheng Xiang

Abstract:

In recent years, with the improvement of China's urbanization level, the number of urban motor vehicles has grown rapidly. As residents' daily commuting necessities, cars cause a lot of exhaust emissions and urban traffic congestion. In the "Fourteenth Five Year Plan" of China, it is proposed to strive to reach the peak of carbon dioxide emissions by 2030 and achieve carbon neutrality by 2060. Urban transport accounts for a high proportion of carbon emission sources. It is an important driving force for the realization of China's carbon peak strategy. Some cities have introduced and implemented the policy of "car restriction" to solve related urban problems by reducing the use of cars. This paper analyzes the implementation of the "automobile restriction" policy, evaluates the relevant effects of the automobile restriction policy, and discusses how to better optimize the "automobile restriction" policy in the process of urban governance.

Keywords: carbon emission, traffic jams, vehicle restrictions, evaluate

Procedia PDF Downloads 130