Search results for: native and foreign languages comprehension
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3244

Search results for: native and foreign languages comprehension

1954 Investment and Economic Growth: An Empirical Analysis for Tanzania

Authors: Manamba Epaphra

Abstract:

This paper analyzes the causal effect between domestic private investment, public investment, foreign direct investment and economic growth in Tanzania during the 1970-2014 period. The modified neo-classical growth model that includes control variables such as trade liberalization, life expectancy and macroeconomic stability proxied by inflation is used to estimate the impact of investment on economic growth. Also, the economic growth models based on Phetsavong and Ichihashi (2012), and Le and Suruga (2005) are used to estimate the crowding out effect of public investment on private domestic investment on one hand and foreign direct investment on the other hand. A correlation test is applied to check the correlation among independent variables, and the results show that there is very low correlation suggesting that multicollinearity is not a serious problem. Moreover, the diagnostic tests including RESET regression errors specification test, Breusch-Godfrey serial correlation LM test, Jacque-Bera-normality test and white heteroskedasticity test reveal that the model has no signs of misspecification and that, the residuals are serially uncorrelated, normally distributed and homoskedastic. Generally, the empirical results show that the domestic private investment plays an important role in economic growth in Tanzania. FDI also tends to affect growth positively, while control variables such as high population growth and inflation appear to harm economic growth. Results also reveal that control variables such as trade openness and life expectancy improvement tend to increase real GDP growth. Moreover, a revealed negative, albeit weak, association between public and private investment suggests that the positive effect of domestic private investment on economic growth reduces when public investment-to-GDP ratio exceeds 8-10 percent. Thus, there is a great need for promoting domestic saving so as to encourage domestic investment for economic growth.

Keywords: FDI, public investment, domestic private investment, crowding out effect, economic growth

Procedia PDF Downloads 290
1953 Modern Problems of Russian Sport Legislation

Authors: Yurlov Sergey

Abstract:

The author examines modern problems of Russian sport legislation and whether it need to be changed in order to allow all sportsmen to participate, train and have another sportsmen’s rights as Russian law mandates. The article provides an overview of Russian sport legislation problems, provides examples of foreign countries. In addition, the author suggests solutions for existing legal problems.

Keywords: amendment, legal problem, right, sport

Procedia PDF Downloads 414
1952 COVID-19 Genomic Analysis and Complete Evaluation

Authors: Narin Salehiyan, Ramin Ghasemi Shayan

Abstract:

In order to investigate coronavirus RNA replication, transcription, recombination, protein processing and transport, virion assembly, the identification of coronavirus-specific cell receptors, and polymerase processing, the manipulation of coronavirus clones and complementary DNAs (cDNAs) of defective-interfering (DI) RNAs is the subject of this chapter. The idea of the Covid genome is nonsegmented, single-abandoned, and positive-sense RNA. When compared to other RNA viruses, its size is significantly greater, ranging from 27 to 32 kb. The quality encoding the enormous surface glycoprotein depends on 4.4 kb, encoding a forcing trimeric, profoundly glycosylated protein. This takes off exactly 20 nm over the virion envelope, giving the infection the appearance-with a little creative mind of a crown or coronet. Covid research has added to the comprehension of numerous parts of atomic science as a general rule, like the component of RNA union, translational control, and protein transport and handling. It stays a fortune equipped for creating startling experiences.

Keywords: covid-19, corona, virus, genome, genetic

Procedia PDF Downloads 72
1951 Taxonomic Classification for Living Organisms Using Convolutional Neural Networks

Authors: Saed Khawaldeh, Mohamed Elsharnouby, Alaa Eddin Alchalabi, Usama Pervaiz, Tajwar Aleef, Vu Hoang Minh

Abstract:

Taxonomic classification has a wide-range of applications such as finding out more about the evolutionary history of organisms that can be done by making a comparison between species living now and species that lived in the past. This comparison can be made using different kinds of extracted species’ data which include DNA sequences. Compared to the estimated number of the organisms that nature harbours, humanity does not have a thorough comprehension of which specific species they all belong to, in spite of the significant development of science and scientific knowledge over many years. One of the methods that can be applied to extract information out of the study of organisms in this regard is to use the DNA sequence of a living organism as a marker, thus making it available to classify it into a taxonomy. The classification of living organisms can be done in many machine learning techniques including Neural Networks (NNs). In this study, DNA sequences classification is performed using Convolutional Neural Networks (CNNs) which is a special type of NNs.

Keywords: deep networks, convolutional neural networks, taxonomic classification, DNA sequences classification

Procedia PDF Downloads 442
1950 The Decision-Making Mechanisms of Tax Regulations

Authors: Nino Pailodze, Malkhaz Sulashvili, Vladimer Kekenadze, Tea Khutsishvili, Irma Makharashvili, Aleksandre Kekenadze

Abstract:

In the nearest future among the important problems which Georgia has solve the most important is economic stability, that bases on fiscal policy and the proper definition of the its directions. The main source of the Budget revenue is the national income. The State uses taxes, loans and emission in order to create national income, were the principal weapon are taxes. As well as fiscal function of the fulfillment of the budget, tax systems successfully implement economic and social development and the regulatory functions of foreign economic relations. A tax is a mandatory, unconditional monetary payment to the budget made by a taxpayer in accordance with this Code, based on the necessary, nonequivalent and gratuitous character of the payment. Taxes shall be national and local. National taxes shall be the taxes provided for under this Code, the payment of which is mandatory across the whole territory of Georgia. Local taxes shall be the taxes provided for under this Code, introduced by normative acts of local self-government representative authorities (within marginal rates), the payment of which is mandatory within the territory of the relevant self-governing unit. National taxes have the leading role in tax systems, but also the local taxes have an importance role in tax systems. Exactly in the means of local taxes, the most part of the budget is formatted. National taxes shall be: income tax, profit tax, value added tax (VAT), excise tax, import duty, property tax shall be a local tax The property tax is one of the significant taxes in Georgia. The paper deals with the taxation mechanism that has been operated in Georgia. The above mention has the great influence in financial accounting. While comparing foreign legislation towards Georgian legislation we discuss the opportunity of using their experience. Also, we suggested recommendations in order to improve the tax system in financial accounting. In addition to accounting, which is regulated according the International Accounting Standards we have tax accounting, which is regulated by the Tax Code, various legal orders / regulations of the Minister of Finance. The rules are controlled by the tax authority, Revenue Service. The tax burden from the tax values are directly related to expenditures of the state from the emergence of the first day. Fiscal policy of the state is as well as expenditure of the state and decisions of taxation. In order to get the best and the most effective mobilization of funds, Government’s primary task is to decide the kind of taxation rules. Tax function is to reveal the substance of the act. Taxes have the following functions: distribution or the fiscal function; Control and regulatory functions. Foreign tax systems evolved in the different economic, political and social conditions influence. The tax systems differ greatly from each other: taxes, their structure, typing means, rates, the different levels of fiscal authority, the tax base, the tax sphere of action, the tax breaks.

Keywords: international accounting standards, financial accounting, tax systems, financial obligations

Procedia PDF Downloads 243
1949 Links and Blocks: the Role of Language in Samuel Beckett’s Selected Plays

Authors: Su-Lien Liao

Abstract:

This article explores the language in the four plays of Samuel Beckett–Waiting for Godot, Endgame, Krapp’s Last Tape, and Footfalls. It considers the way in which Beckett uses language, especially through fragmentation utterances, repetitions, monologues, contradictions, and silence. It discusses the function of language in modern society, in the theater of the absurd, and in the plays. Paradoxically enough, his plays attempts to communicate the incommunicability of language.

Keywords: language, Samuel Beckett, theater of the absurd, foreign language teaching

Procedia PDF Downloads 444
1948 Features of Testing of the Neuronetwork Converter Biometrics-Code with Correlation Communications between Bits of the Output Code

Authors: B. S. Akhmetov, A. I. Ivanov, T. S. Kartbayev, A. Y. Malygin, K. Mukapil, S. D. Tolybayev

Abstract:

The article examines the testing of the neural network converter of biometrics code. Determined the main reasons that prevented the use adopted in the works of foreign researchers classical a Binomial Law when describing distribution of measures of Hamming "Alien" codes-responses.

Keywords: biometrics, testing, neural network, converter of biometrics-code, Hamming's measure

Procedia PDF Downloads 1138
1947 Military Bases and Prostitution: Olongapo City after the Bases

Authors: Karl Gerrard Tiu See

Abstract:

Military bases are an indelible mark of prolonged US defense relationships in the Pacific. Bases like the Subic Naval Base in Olongapo City have irreversible consequences for their host communities, not all of which are positive. One consequence the Subic Naval Base had for Olongapo City was the rise of vibrant sex industry. While the Philippine Senate voted to remove US bases like Subic in 1991, the question remains as to why did prostitution not end after the bases pull-out? To answer this question, the study used an institutionalist lens coupled with focus group discussions from the sex industry. It found that prostitution persisted due to two main reasons. The first was that like Olongapo City; the sex industry successfully shifted its reliance from the military to foreign tourism. The second was that agreements such as the 1996 Visiting Forces Agreement (VFA) ensured that the sex industry continued to receive US military clientele. With the contextual factors as the backdrop, this study used the Theory of Institutional Change to study institutions pivotal in altering Olongapo City and its sex industry after Subic Naval Base. These include local government, civil society actors such as NGOs, and the city’s economic base. The study found that policy such as the VFA allowed the bases period status quo to revive (Symbionts). This led to renewed exploitation from the military presence coupled with foreign tourism (Opportunists). The local government, however, shifted focus away from base reliance which allowed a reinvigorated civil society to effect a gradual change (Subversives). Furthermore, uncertainties like rising HIV incidence, abandoned children born from US soldiers, and the Enhanced Defence Cooperation Agreement (EDCA) remain to change the sex industry’s future, for better or worse.

Keywords: Philippine-USA defence relations, overseas USA basing, 1991 Philippine-USA bases pull-out, Olongapo city, Subic naval base, institutional change

Procedia PDF Downloads 458
1946 Prioritizing Ecosystem Services for South-Central Regions of Chile: An Expert-Based Spatial Multi-Criteria Approach

Authors: Yenisleidy Martinez Martinez, Yannay Casas-Ledon, Jo Dewulf

Abstract:

The ecosystem services (ES) concept has contributed to draw attention to the benefits ecosystems generate for people and how necessary natural resources are for human well-being. The identification and prioritization of the ES constitute the first steps to undertake conservation and valuation initiatives on behalf of people. Additionally, mapping the supply of ES is a powerful tool to support decision making regarding the sustainable management of landscape and natural resources. In this context, the present study aimed to identify, prioritize and map the primary ES in Biobio and Nuble regions using a methodology that combines expert judgment, multi-attribute evaluation methods, and Geographic Information Systems (GIS). Firstly, scores about the capacity of different land use/cover types to supply ES and the importance attributed to each service were obtained from experts and stakeholders via an online survey. Afterward, the ES assessment matrix was constructed, and the weighted linear combination (WLC) method was applied to mapping the overall capacity of supply of provisioning, regulating and maintenance, and cultural services. Finally, prioritized ES for the study area were selected and mapped. The results suggest that native forests, wetlands, and water bodies have the highest supply capacities of ES, while urban and industrial areas and bare areas have a very low supply of services. On the other hand, fourteen out of twenty-nine services were selected by experts and stakeholders as the most relevant for the regions. The spatial distribution of ES has shown that the Andean Range and part of the Coastal Range have the highest ES supply capacity, mostly regulation and maintenance and cultural ES. This performance is related to the presence of native forests, water bodies, and wetlands in those zones. This study provides specific information about the most relevant ES in Biobio and Nuble according to the opinion of local stakeholders and the spatial identification of areas with a high capacity to provide services. These findings could be helpful as a reference by planners and policymakers to develop landscape management strategies oriented to preserve the supply of services in both regions.

Keywords: ecosystem services, expert judgment, mapping, multi-criteria decision making, prioritization

Procedia PDF Downloads 126
1945 From Modeling of Data Structures towards Automatic Programs Generating

Authors: Valentin P. Velikov

Abstract:

Automatic program generation saves time, human resources, and allows receiving syntactically clear and logically correct modules. The 4-th generation programming languages are related to drawing the data and the processes of the subject area, as well as, to obtain a frame of the respective information system. The application can be separated in interface and business logic. That means, for an interactive generation of the needed system to be used an already existing toolkit or to be created a new one.

Keywords: computer science, graphical user interface, user dialog interface, dialog frames, data modeling, subject area modeling

Procedia PDF Downloads 305
1944 An Analysis of the Dominance of Migrants in the South African Spaza and Retail market: A Relationship-Based Network Perspective

Authors: Meron Okbandrias

Abstract:

The South African formal economy is rule-based economy, unlike most African and Asian markets. It has a highly developed financial market. In such a market, foreign migrants have dominated the small or spaza shops that service the poor. They are highly competitive and capture significant market share in South Africa. This paper analyses the factors that assisted the foreign migrants in having a competitive age. It does that by interviewing Somali, Bangladesh, and Ethiopian shop owners in Cape Town analysing the data through a narrative analysis. The paper also analyses the 2019 South African consumer report. The three migrant nationalities mentioned above dominate the spaza shop business and have significant distribution networks. The findings of the paper indicate that family, ethnic, and nationality based network, in that order of importance, form bases for a relationship-based business network that has trust as its mainstay. Therefore, this network ensures the pooling of resources and abiding by certain principles outside the South African rule-based system. The research identified practises like bulk buying within a community of traders, sharing information, buying from a within community distribution business, community based transportation system and providing seed capital for people from the community to start a business is all based on that relationship-based system. The consequences of not abiding by the rules of these networks are social and economic exclusion. In addition, these networks have their own commercial and social conflict resolution mechanisms aside from the South African justice system. Network theory and relationship based systems theory form the theoretical foundations of this paper.

Keywords: migrant, spaza shops, relationship-based system, South Africa

Procedia PDF Downloads 127
1943 Perspectives of Saudi Students on Reasons for Seeking Private Tutors in English

Authors: Ghazi Alotaibi

Abstract:

The current study examined and described the views of secondary school students and their parents on their reasons for seeking private tutors in English. These views were obtained through two group interviews with the students and parents separately. Several causes were brought up during the two interviews. These causes included difficulty of the English language, weak teacher performance, the need to pass exams with high marks, lack of parents’ follow-up of student school performance, social pressure, variability in student comprehension levels at school, weak English foundation in previous school years, repeated student absence from school, large classes, as well as English teachers’ heavy teaching loads. The study started with a description of the EFL educational system in Saudi Arabia and concluded with recommendations for the improvement of the school learning environment.

Keywords: english, learning difficulty, private tutoring, Saudi, teaching practices, learning environment

Procedia PDF Downloads 456
1942 Selection of Suitable Reference Genes for Assessing Endurance Related Traits in a Native Pony Breed of Zanskar at High Altitude

Authors: Prince Vivek, Vijay K. Bharti, Manishi Mukesh, Ankita Sharma, Om Prakash Chaurasia, Bhuvnesh Kumar

Abstract:

High performance of endurance in equid requires adaptive changes involving physio-biochemical, and molecular responses in an attempt to regain homeostasis. We hypothesized that the identification of the suitable reference genes might be considered for assessing of endurance related traits in pony at high altitude and may ensure for individuals struggling to potent endurance trait in ponies at high altitude. A total of 12 mares of ponies, Zanskar breed, were divided into three groups, group-A (without load), group-B, (60 Kg) and group-C (80 Kg) on backpack loads were subjected to a load carry protocol, on a steep climb of 4 km uphill, and of gravel, uneven rocky surface track at an altitude of 3292 m to 3500 m (endpoint). Blood was collected before and immediately after the load carry on sodium heparin anticoagulant, and the peripheral blood mononuclear cell was separated for total RNA isolation and thereafter cDNA synthesis. Real time-PCR reactions were carried out to evaluate the mRNAs expression profile of a panel of putative internal control genes (ICGs), related to different functional classes, namely glyceraldehyde 3-phosphate dehydrogenase (GAPDH), β₂ microglobulin (β₂M), β-actin (ACTB), ribosomal protein 18 (RS18), hypoxanthine-guanine phosophoribosyltransferase (HPRT), ubiquitin B (UBB), ribosomal protein L32 (RPL32), transferrin receptor protein (TFRC), succinate dehydrogenase complex subunit A (SDHA) for normalizing the real-time quantitative polymerase chain reaction (qPCR) data of native pony’s. Three different algorithms, geNorm, NormFinder, and BestKeeper software, were used to evaluate the stability of reference genes. The result showed that GAPDH was best stable gene and stability value for the best combination of two genes was observed TFRC and β₂M. In conclusion, the geometric mean of GAPDH, TFRC and β₂M might be used for accurate normalization of transcriptional data for assessing endurance related traits in Zanskar ponies during load carrying.

Keywords: endurance exercise, ubiquitin B (UBB), β₂ microglobulin (β₂M), high altitude, Zanskar ponies, reference gene

Procedia PDF Downloads 131
1941 Leadership Effectiveness Compared among Three Cultures Using Voice Pitches

Authors: Asena Biber, Ates Gul Ergun, Seda Bulut

Abstract:

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

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

Procedia PDF Downloads 182
1940 Domain Specificity and Language Change: Evidence South Central (Kuki-Chin) Tibeto-Burman

Authors: Mohammed Zahid Akter

Abstract:

In the studies of language change, mental factors including analogy, reanalysis, and frequency have received considerable attention as possible catalysts for language change. In comparison, relatively little is known regarding which functional domains or construction types are more amenable to these mental factors than others. In this regard, this paper will show with data from South Central (Kuki-Chin) Tibeto-Burman languages how language change interacts with certain functional domains or construction types. These construction types include transitivity, person marking, and polarity distinctions. Thus, it will be shown that transitive clauses are more prone to change than intransitive and ditransitive clauses, clauses with 1st person argument marking are more prone to change than clauses with 2nd and 3rd person argument marking, non-copular clauses are more prone to change than copular clauses, affirmative clauses are more prone to change than negative clauses, and standard negatives are more prone to change than negative imperatives. The following schematic structure can summarize these findings: transitive>intransitive, ditransitive; 1st person>2nd person, 3rd person; non-copular>copular; and affirmative>negative; and standard negative>negative imperatives. In the interest of space, here only one of these findings is illustrated: affirmative>negative. In Hyow (South Central, Bangladesh), the innovative and preverbal 1st person subject k(V)- occurs in an affirmative construction, and the archaic and postverbal 1st person subject -ŋ occurs in a negative construction. Similarly, in Purum (South Central, Northeast India), the innovative and preverbal 1st person subject k(V)- occurs in an affirmative construction, and the archaic and postverbal 1st person subject *-ŋ occurs in a negative construction. Like 1st person subject, we also see that in Anal (South Central, Northeast India), the innovative and preverbal 2nd person subject V- occurs in an affirmative construction, and the archaic and postverbal 2nd person subject -t(V) in a negative construction. To conclude, data from South Central Tibeto-Burman languages suggest that language change interacts with functional domains as some construction types are more susceptible to change than others.

Keywords: functional domains, Kuki-Chin, language change, south-central, Tibeto-Burman

Procedia PDF Downloads 70
1939 Digital Humanities in The US/Mexico Borderlands: Activism, Literature, and Border Crossers

Authors: Martin Camps

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The two-thousand-mile border that divides the United States and Mexico is a “contact zone” of cultural friction and unbalanced power relations as defined by Mary Louise Pratt. The interest of this paper is to analyze digital platforms created to address the study and comprehension of the borderlands with pedagogical and research reasons. The paper explores ways to engage students in archival and analytical practices to build a repository of resources, links, and digital tools and consider how to adapt them to the study of the borderlands. Sites such as “Torn Apart / Separados,” “Digital Borderlands,” “Borderlands Archives Cartography,” and “Juaritos Literario” show visualizations, mapping, and access to materials and marginal literature on the border phenomenon. Analyzing these projects contributes to highlighting digital projects and the study of the border and how to engage in activism via the study of literature and the representation of a human tragedy that underscores the divisions and biopolitics imposed on the Global South and imagine the digital border futures.

Keywords: borderlands, digital humanities, activism, border literature

Procedia PDF Downloads 77
1938 Public Debt and Fiscal Stability in Nigeria

Authors: Abdulkarim Yusuf

Abstract:

Motivation: The Nigerian economy has seen significant macroeconomic instability, fuelled mostly by an overreliance on fluctuating oil revenues. The rising disparity between tax receipts and government spending in Nigeria necessitates government borrowing to fund the anticipated pace of economic growth. Rising public debt and fiscal sustainability are limiting the government's ability to invest in key infrastructure that promotes private investment and growth in Nigeria. Objective: This paper fills an empirical research vacuum by examining the impact of public debt on fiscal sustainability in Nigeria, given the significance of fiscal stability in decreasing poverty and the constraints that an unsustainable debt burden imposes on it. Data and method: Annual time series data covering the period 1980 to 2022 exposed to conventional and structural breaks stationarity tests and the Autoregressive Distributed Lag estimation approach were adopted for this study. Results: The results reveal that domestic debt stock, debt service payment, foreign reserve stock, exchange rate, and private investment all had a major adverse effect on fiscal stability in the long and short run, corroborating the debt overhang and crowding-out hypothesis. External debt stock, prime lending rate, and degree of trade openness, which boosted fiscal stability in the long run, had a major detrimental effect on fiscal stability in the short run, whereas foreign direct investment inflows had an important beneficial impact on fiscal stability in both the long and short run. Implications: The results indicate that fiscal measures that inspire domestic resource mobilization, sustainable debt management techniques, and dependence on external debt to boost deficit financing will improve fiscal stability and drive growth.

Keywords: ARDL co-integration, debt overhang, debt servicing, fiscal stability, public debt

Procedia PDF Downloads 57
1937 Reclamation of Fly Ash Dykes Using Naturally Growing Plant Species

Authors: Neelima Meravi, Santosh Prajapati

Abstract:

The present study was conducted over a period of three years on fly ash dyke. The physicochemical analysis of fly ash (pH, WHC, BD, porosity, EC% OC & available P, heavy metal content etc.) was performed before and after the growth of plant species. Fly ash was analyzed after concentrated nitric acid digestion by atomic absorption spectrophotometer AAS-7000b(Shimadzu) for heavy metals. The dyke was colonized by the propagules of native species over a period of time, and it was observed that fly ash was contaminated by heavy metals and plants were able to ameliorate the metal concentration of dyke. The growth of plant species also improved the condition of fly ash so that it can be used for agricultural purposes. Phytosociological studies of the fly ash dyke were performed so that these plants may be used for reclamation of fly ash for subsequent use in agriculture.

Keywords: fly ash, heavy metals, IVI, phytosociology, reclamation

Procedia PDF Downloads 218
1936 Accidental U.S. Taxpayers Residing Abroad: Choosing between U.S. Citizenship or Keeping Their Local Investment Accounts

Authors: Marco Sewald

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Due to the current enforcement of exterritorial U.S. legislation, up to 9 million U.S. (dual) citizens residing abroad are subject to U.S. double and surcharge taxation and at risk of losing access to otherwise basic financial services and investment opportunities abroad. The United States is the only OECD country that taxes non-resident citizens, lawful permanent residents and other non-resident aliens on their worldwide income, based on local U.S. tax laws. To enforce these policies the U.S. has implemented ‘saving clauses’ in all tax treaties and implemented several compliance provisions, including the Foreign Account Tax Compliance Act (FATCA), Qualified Intermediaries Agreements (QI) and Intergovernmental Agreements (IGA) addressing Foreign Financial Institutions (FFIs) to implement these provisions in foreign jurisdictions. This policy creates systematic cases of double and surcharge taxation. The increased enforcement of compliance rules is creating additional report burdens for U.S. persons abroad and FFIs accepting such U.S. persons as customers. FFIs in Europe react with a growing denial of specific financial services to this population. The numbers of U.S. citizens renouncing has dramatically increased in the last years. A case study is chosen as an appropriate methodology and research method, as being an empirical inquiry that investigates a contemporary phenomenon within its real-life context; when the boundaries between phenomenon and context are not clearly evident; and in which multiple sources of evidence are used. This evaluative approach is testing whether the combination of policies works in practice, or whether they are in accordance with desirable moral, political, economical aims, or may serve other causes. The research critically evaluates the financial and non-financial consequences and develops sufficient strategies. It further discusses these strategies to avoid the undesired consequences of exterritorial U.S. legislation. Three possible strategies are resulting from the use cases: (1) Duck and cover, (2) Pay U.S. double/surcharge taxes, tax preparing fees and accept imposed product limitations and (3) Renounce U.S. citizenship and pay possible exit taxes, tax preparing fees and the requested $2,350 fee to renounce. While the first strategy is unlawful and therefore unsuitable, the second strategy is only suitable if the U.S. citizen residing abroad is planning to move to the U.S. in the future. The last strategy is the only reasonable and lawful way provided by the U.S. to limit the exposure to U.S. double and surcharge taxation and the limitations on financial products. The results are believed to add a perspective to the current academic discourse regarding U.S. citizenship based taxation, currently dominated by U.S. scholars, while providing sufficient strategies for the affected population at the same time.

Keywords: citizenship based taxation, FATCA, FBAR, qualified intermediaries agreements, renounce U.S. citizenship

Procedia PDF Downloads 201
1935 The Construction of Women’s Leadership in the Swedish Armed Forces in the Context of the Women, Peace and Security Agenda

Authors: Sofia Sutera

Abstract:

Despite the introduction of the Women, Peace, and Security (WPS) Agenda in 2000, thanks to the UNSCR 1325 and subsequent resolutions, and the clear stance of the UN towards the support of increased participation of women in peace and security processes, women’s leadership in this context remains very low. Considering specifically the framework of peacekeeping operations, the aim of this paper is to analyze the way women’s leadership is constructed in the Swedish Armed Forces (SAF). In the context of the WPS Agenda, Sweden has been chosen as a case study because of the relevance of its singular feminist policies (the statement in 2014 from Wallström, previous and current Minister for Foreign Affairs and Deputy Prime Minister, that Sweden is pursuing a feminist foreign policy is a clear example). Moreover, the SAF adopted in 2016 the Handbok Gender. This policy addresses explicitly the gender perspective embraced by the Swedish military institution, a sui-generis organization even in the Scandinavian reality. Indeed, the SAF has assumed a clear commitment to represent its institution as gender aware and gender equal. The theoretical perspective utilized in this research, which focuses specifically on women, is feminism and particularly a feminist constructivist approach, with an institutional focus on the military institution, has been chosen. Taking into account the specificity of the feminist research, the above-mentioned gender policy has been examined by means of a critical discourse analysis (CDA) whose main aim is to investigate the social structures of discourse and the power relationships inherent to it. Thus, CDA appears to be quite relevant in order to understand the construction of women’s leadership in the Handbok Gender. Nevertheless, even in a country which officially identifies as feminist and which is characterized by a peculiar military institution, the conclusions of this analysis revealed that women’s leadership in peacekeeping operations remains very low.

Keywords: feminism, peacekeeping operations, swedish armed forces, UNSCR 1325, women's leadership, WPS agenda

Procedia PDF Downloads 135
1934 Project Management at University: Towards an Evaluation Process around Cooperative Learning

Authors: J. L. Andrade-Pineda, J.M. León-Blanco, M. Calle, P. L. González-R

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The enrollment in current Master's degree programs usually pursues gaining the expertise required in real-life workplaces. The experience we present here concerns the learning process of "Project Management Methodology (PMM)", around a cooperative/collaborative mechanism aimed at affording students measurable learning goals and providing the teacher with the ability of focusing on the weaknesses detected. We have designed a mixed summative/formative evaluation, which assures curriculum engage while enriches the comprehension of PMM key concepts. In this experience we converted the students into active actors in the evaluation process itself and we endowed ourselves as teachers with a flexible process in which along with qualifications (score), other attitudinal feedback arises. Despite the high level of self-affirmation on their discussion within the interactive assessment sessions, they ultimately have exhibited a great ability to review and correct the wrong reasoning when that was the case.

Keywords: cooperative-collaborative learning, educational management, formative-summative assessment, leadership training

Procedia PDF Downloads 169
1933 Psychometric Examination of Atma Jaya's Multiple Intelligence Batteries for University Students

Authors: Angela Oktavia Suryani, Bernadeth Gloria, Edwin Sutamto, Jessica Kristianty, Ni Made Rai Sapitri, Patricia Catherine Agla, Sitti Arlinda Rochiadi

Abstract:

It was found that some blogs or personal websites in Indonesia sell standardized intelligence tests (for example, Progressive Matrices (PM), Intelligence Structure Test (IST), and Culture Fair Intelligence Test (CFIT)) and other psychological tests, together with the manual and the key answers for public. Individuals can buy and prepare themselves for selection or recruitment with the real test. This action drives people to lie to the institution (education or company) and also to themselves. It was also found that those tests are old. Some items are not relevant with the current context, for example a question about a diameter of a certain coin that does not exist anymore. These problems motivate us to develop a new intelligence battery test, namely of Multiple Aptitude Battery (MAB). The battery test was built by using Thurstone’s Primary Mental Abilities theory and intended to be used by high schools students, university students, and worker applicants. The battery tests consist of 9 subtests. In the current study we examine six subtests, namely Reading Comprehension, Verbal Analogies, Numerical Inductive Reasoning, Numerical Deductive Reasoning, Mechanical Ability, and Two Dimensional Spatial Reasoning for university students. The study included 1424 data from students recruited by convenience sampling from eight faculties at Atma Jaya Catholic University of Indonesia. Classical and modern test approaches (Item Response Theory) were carried out to identify the item difficulties of the items and confirmatory factor analysis was applied to examine their internal validities. The validity of each subtest was inspected by using convergent–discriminant method, whereas the reliability was examined by implementing Kuder–Richardson formula. The result showed that the majority of the subtests were difficult in medium level, and there was only one subtest categorized as easy, namely Verbal Analogies. The items were found homogenous and valid measuring their constructs; however at the level of subtests, the construct validity examined by convergent-discriminant method indicated that the subtests were not unidimensional. It means they were not only measuring their own constructs but also other construct. Three of the subtests were able to predict academic performance with small effect size, namely Reading Comprehension, Numerical Inductive Reasoning, and Two Dimensional Spatial Reasoning. GPAs in intermediate level (GPAs at third semester and above) were considered as a factor for predictive invalidity. The Kuder-Richardson formula showed that the reliability coefficients for both numerical reasoning subtests and spatial reasoning were superior, in the range 0.84 – 0.87, whereas the reliability coefficient for the other three subtests were relatively below standard for ability test, in the range of 0.65 – 0.71. It can be concluded that some of the subtests are ready to be used, whereas some others are still need some revisions. This study also demonstrated that the convergent-discrimination method is useful to identify the general intelligence of human.

Keywords: intelligence, psychometric examination, multiple aptitude battery, university students

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1932 The City Narrated from the Hill, Evaluation of Natural Fabric in Urban Plans: A Case Study of Santiago de Chile

Authors: Monica Sanchez

Abstract:

What responsibility does urban planning have on climate changes? How does the territory give us answers of resilience? Historically, urban plans have civilized territories: waters are channeled, grounds are sealed, foreign species are incorporated, native ones are extinguished, and/or enclosed spaces are heated or cooled. Socially this facilitates coexistence, but in turn brings negative environmental consequences. The past fifty years, mankind has tried to redirect these consequences through different strategies. Research studies produced strategies designed to alleviate climate change. Exploring the nature of territories has been incorporated in urban planning to discover natures response. The case to be studied is Santiago, Chile: for its combined impacts of climate change and the significant response by this city on climate governance in the last decades. Warmer areas in Santiago are seen in the areas of high-density buildings such as the commune of Recoleta, while the coldest are characterized by the predominance of low residential densities as the commune of Providencia. These two communes are separated and complemented by an undulating body that comes from the Andes mountains called San Cristobal Hill. What if the hill were taken into account when making roads, zoning and buildings? Was it difficult to prolong in the urban plans the hill characteristics to the city solving the intersection with other natural areas? Apparently it was, because the projected-profile informs us that the planned strategies used correspond to the same operations used in the flat areas of Santiago. This research focuses on: explaining the geographic relationships between city-hill; explaining the planning process around the hill with a morphological analysis; evaluating how the hill has been considered the in the city in the plans that intended to cushion the environmental impacts and studying what is missing on the hill and city to strengthen their integration. Therefore, the research will have different scales of understanding: addressing territorial scale -understanding the vegetation, topography and hydrology; a city scale -analyzing urban plans that Santiago has dealt with the environment and city; and a local scale -studying the integration and public spaces and coverage- norms of the adjacent communes. The expected outcome is to decipher possible deficits and capabilities of the current urban plans for climate change. It is anticipated that the hill and valley is now trying to reconcile after such a long separation. Yet it seems that never will prevail all the Rules of Nature, but the Urban Rules. The plans will require pruning, irrigation, control of invasive alien species and public safety standards, but will be rejoining a dose of nature with the building environment -this will protect us better from it from the time that we feared from it and knew little about it. Today we know a little more, enough to adapt to the process. Although nature is not perceived and we ignore it, it has a remarkable ability to respond.

Keywords: resilience, climate change, urban plans, land use, hills and cities, heat islands, morphology

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1931 Duo Lingo: Learning Languages through Play

Authors: Yara Bajnaid, Malak Zaidan, Eman Dakkak

Abstract:

This research explores the use of Artificial Intelligence in Duolingo, a popular mobile application for language learning. Duolingo's success hinges on its gamified approach and adaptive learning system, both heavily reliant on AI functionalities. The research also analyzes user feedback regarding Duolingo's AI functionalities. While a significant majority (70%) consider Duolingo a reliable tool for language learning, there's room for improvement. Overall, AI plays a vital role in personalizing the learning journey and delivering interactive exercises. However, continuous improvement based on user feedback can further enhance the effectiveness of Duolingo's AI functionalities.

Keywords: AI, Duolingo, language learning, application

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1930 The Integration of Apps for Communicative Competence in English Teaching

Authors: L. J. de Jager

Abstract:

In the South African English school curriculum, one of the aims is to achieve communicative competence, the knowledge of using language competently and appropriately in a speech community. Communicatively competent speakers should not only produce grammatically correct sentences but also produce contextually appropriate sentences for various purposes and in different situations. As most speakers of English are non-native speakers, achieving communicative competence remains a complex challenge. Moreover, the changing needs of society necessitate not merely language proficiency, but also technological proficiency. One of the burning issues in the South African educational landscape is the replacement of the standardised literacy model by the pedagogy of multiliteracies that incorporate, by default, the exploration of technological text forms that are part of learners’ everyday lives. It foresees learners as decoders, encoders, and manufacturers of their own futures by exploiting technological possibilities to constantly create and recreate meaning. As such, 21st century learners will feel comfortable working with multimodal texts that are intrinsically part of their lives and by doing so, become authors of their own learning experiences while teachers may become agents supporting learners to discover their capacity to acquire new digital skills for the century of multiliteracies. The aim is transformed practice where learners use their skills, ideas, and knowledge in new contexts. This paper reports on a research project on the integration of technology for language learning, based on the technological pedagogical content knowledge framework, conceptually founded in the theory of multiliteracies, and which aims to achieve communicative competence. The qualitative study uses the community of inquiry framework to answer the research question: How does the integration of technology transform language teaching of preservice teachers? Pre-service teachers in the Postgraduate Certificate of Education Programme with English as methodology were purposively selected to source and evaluate apps for teaching and learning English. The participants collaborated online in a dedicated Blackboard module, using discussion threads to sift through applicable apps and develop interactive lessons using the Apps. The selected apps were entered on to a predesigned Qualtrics form. Data from the online discussions, focus group interviews, and reflective journals were thematically and inductively analysed to determine the participants’ perceptions and experiences when integrating technology in lesson design and the extent to which communicative competence was achieved when using these apps. Findings indicate transformed practice among participants and research team members alike with a better than average technology acceptance and integration. Participants found value in online collaboration to develop and improve their own teaching practice by experiencing directly the benefits of integrating e-learning into the teaching of languages. It could not, however, be clearly determined whether communicative competence was improved. The findings of the project may potentially inform future e-learning activities, thus supporting student learning and development in follow-up cycles of the project.

Keywords: apps, communicative competence, English teaching, technology integration, technological pedagogical content knowledge

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1929 Analyzing the Impact of Indian Architecture on the Architecture of Cambodia, Thailand and Indonesia

Authors: Sriranjani Srinivasan

Abstract:

To appreciate Indian art and architecture by studying it in India alone will only lead to partial understanding of the whole story and the variety of the statement has been amply proved by subsequent decades of patient research. The results of the work of the Archaeological Survey of India forms only one half of the picture, the other half emerges with the studies of the archaeology and art of the Far East that progressed almost simultaneously under the Archaeological Survey of the Dutch East Indies, the École française d'Extrême-Orient (EFEO), or French School of Asian Studies, and allied institutions. The conclusions arrived at have only rendered the assertion that India produced her ultimate master pieces only through foreign influences and in foreign lands (the South-Eastern peninsular and archipelagic regions) almost axiomatic. Angkor in Cambodia and Borobudur in Java, undoubtedly the two greatest architectural marvels of Indian genius, for in content and spirit these (and other monuments of varying magnitudes), are purely Indian, would well illustrate the statement mentioned earlier. Stimulated research followed the discoveries and among the many studies and publications of such pioneers like Coedes, Parmentier, Coomaraswamy and many others in Dutch, French and English made growing contributions to the subject. This paper will discuss in detail the impact of India on the architecture of South East Asia by detailed comparison of architectural styles, elements, and construction materials of a few specific architectural master pieces, in both India and South East Asian countries. It will also analyze the reasoning behind the influence of India on South East Asian countries in spite of them being exposed to the equally culturally rich and civilized kingdoms of China. The intention of this paper is to understand that, conquest by war is not always the only reason for architectural influences and impacts.

Keywords: architectural influence, Buddhist architecture, Indian architecture, Southeast Asian architecture

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1928 Designing Affect-Aware Virtual Worlds for Marine Education Using Legacy Internet of Things Gaming Devices: Teaching through Fisheries and Conflicts

Authors: Jonathan Bishop, Kamal Bechkoum, Frederick Bishop

Abstract:

This study proposes a framework for marine education, leveraging legacy Internet of Things (IoT) gaming devices and affect-aware technology to create immersive virtual worlds. Focused on addressing challenges in fisheries and marine conflict resolution, this approach integrates the unique capabilities of these devices to enhance learner engagement and understanding. By repurposing existing technology, we aim to deliver personalised educational experiences that adapt to users' emotional states. Preliminary results indicate significant potential in utilising these technologies to foster a deeper comprehension of marine conservation issues, promoting sustainable practices and conflict resolution skills. This interdisciplinary effort underscores the importance of innovative educational tools in environmental stewardship.

Keywords: marine education, marine technology, internet of things, fisheries, conflict management

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1927 Effectiveness of a Peer-Mediated Intervention on Writing Skills in Students with Autism Spectrum Disorder in the Inclusive Classroom

Authors: Siddiq Ahmed

Abstract:

The current study aimed to investigate the effectiveness of a Peer-Mediated Intervention (PMI) on writing skills for a student with autism spectrum disorders in inclusive classrooms. The participants in this study were two students, one as a tutor and another as a tutee who was diagnosed with autism spectrum disorder (ASD). The target participant struggled with writing skills and was paired with a student with high academic outcomes. The Tutor had a readiness to act as a tutor for his peer and was trained on how to assist his peer and how to identify and guide his peer’s writing mistakes. Multiple baseline design across behaviors was implemented to monitor the student’s progress in writing skills. The results of the present study showed that PMI yielded significant improvements in academic achievements for the target student. This study suggests that further studies should replicate the current study with an intensive focus on other academic skills such as reading comprehension, writing social stories, and math.

Keywords: peer tutoring, writing skills, autism, inclusion

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1926 Phytochemical Screening of Roots of Peltophorum pterocarpum

Authors: Vidyadhar Suram, D. Chamundeeswari, Umamaheswara Rao, Krishna Mohan Chinnala

Abstract:

Peltophorum pterocarpum known as copper pod belongs to the family Fabaceae, native to tropical south-eastern asia and a popularly ornamental tree grown around the world. In traditional medicine it is used as an astringent to cure or relieve intestinal disorders after pain at childbirth, sprains, bruises and swelling or as a lotion for eye troubles, muscular pains and sores. It is also used for gargles and tooth powders. Medcinally; it has proven to possess various pharmacological activities. The powdered root part of Peltophorum pterocarpum (250gr) were extracted exhaustively using different solvents and phytochemical investigations has shown the presence of various secondary metabolites like alkaloids, flavanoids, tannins, saponins, proteins, glycosides, steriods, and volatile.

Keywords: antibacterialactivity, fabaceae, peltophorum pterocarpum, isocoumari, alkaloids

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1925 Redirecting Photosynthetic Electron Flux in the Engineered Cyanobacterium synechocystis Sp. Pcc 6803 by the Deletion of Flavodiiron Protein Flv3

Authors: K. Thiel, P. Patrikainen, C. Nagy, D. Fitzpatrick, E.-M. Aro, P. Kallio

Abstract:

Photosynthetic cyanobacteria have been recognized as potential future biotechnological hosts for the direct conversion of CO₂ into chemicals of interest using sunlight as the solar energy source. However, in order to develop commercially viable systems, the flux of electrons from the photosynthetic light reactions towards specified target chemicals must be significantly improved. The objective of the study was to investigate whether the autotrophic production efficiency of specified end-metabolites can be improved in engineered cyanobacterial cells by rescuing excited electrons that are normally lost to molecular oxygen due to the cyanobacterial flavodiiron protein Flv1/3. Natively Flv1/3 dissipates excess electrons in the photosynthetic electron transfer chain by directing them to molecular oxygen in Mehler-like reaction to protect photosystem I. To evaluate the effect of flavodiiron inactivation on autotrophic production efficiency in the cyanobacterial host Synechocystis sp. PCC 6803 (Synechocystis), sucrose was selected as the quantitative reporter and a representative of a potential end-product of interest. The concept is based on the native property of Synechocystis to produce sucrose as an intracellular osmoprotectant when exposed to high external ion concentrations, in combination with the introduction of a heterologous sucrose permease (CscB from Escherichia coli), which transports the sucrose out from the cell. In addition, cell growth, photosynthetic gas fluxes using membrane inlet mass spectrometry and endogenous storage compounds were analysed to illustrate the consequent effects of flv deletion on pathway flux distributions. The results indicate that a significant proportion of the electrons can be lost to molecular oxygen via Flv1/3 even when the cells are grown under high CO₂ and that the inactivation of flavodiiron activity can enhance the photosynthetic electron flux towards optionally available sinks. The flux distribution is dependent on the light conditions and the genetic context of the Δflv mutants, and favors the production of either sucrose or one of the two storage compounds, glycogen or polyhydroxybutyrate. As a conclusion, elimination of the native Flv1/3 reaction and concomitant introduction of an engineered product pathway as an alternative sink for excited electrons could enhance the photosynthetic electron flux towards the target endproduct without compromising the fitness of the host.

Keywords: cyanobacterial engineering, flavodiiron proteins, redirecting electron flux, sucrose

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