Search results for: Kogi state
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 7350

Search results for: Kogi state

5940 Well-Being Inequality Using Superimposing Satisfaction Waves: Heisenberg Uncertainty in Behavioral Economics and Econometrics

Authors: Okay Gunes

Abstract:

In this article, for the first time in the literature for this subject we propose a new method for the measuring of well-being inequality through a model composed of superimposing satisfaction waves. The displacement of households’ satisfactory state (i.e. satisfaction) is defined in a satisfaction string. The duration of the satisfactory state for a given period of time is measured in order to determine the relationship between utility and total satisfactory time, itself dependent on the density and tension of each satisfaction string. Thus, individual cardinal total satisfaction values are computed by way of a one-dimensional form for scalar sinusoidal (harmonic) moving wave function, using satisfaction waves with varying amplitudes and frequencies which allow us to measure well-being inequality. One advantage to using satisfaction waves is the ability to show that individual utility and consumption amounts would probably not commute; hence it is impossible to measure or to know simultaneously the values of these observables from the dataset. Thus, we crystallize the problem by using a Heisenberg-type uncertainty resolution for self-adjoint economic operators. We propose to eliminate any estimation bias by correlating the standard deviations of selected economic operators; this is achieved by replacing the aforementioned observed uncertainties with households’ perceived uncertainties (i.e. corrected standard deviations) obtained through the logarithmic psychophysical law proposed by Weber and Fechner.

Keywords: Heisenberg uncertainty principle, superimposing satisfaction waves, Weber–Fechner law, well-being inequality

Procedia PDF Downloads 438
5939 Numerical Simulations on Feasibility of Stochastic Model Predictive Control for Linear Discrete-Time Systems with Random Dither Quantization

Authors: Taiki Baba, Tomoaki Hashimoto

Abstract:

The random dither quantization method enables us to achieve much better performance than the simple uniform quantization method for the design of quantized control systems. Motivated by this fact, the stochastic model predictive control method in which a performance index is minimized subject to probabilistic constraints imposed on the state variables of systems has been proposed for linear feedback control systems with random dither quantization. In other words, a method for solving optimal control problems subject to probabilistic state constraints for linear discrete-time control systems with random dither quantization has been already established. To our best knowledge, however, the feasibility of such a kind of optimal control problems has not yet been studied. Our objective in this paper is to investigate the feasibility of stochastic model predictive control problems for linear discrete-time control systems with random dither quantization. To this end, we provide the results of numerical simulations that verify the feasibility of stochastic model predictive control problems for linear discrete-time control systems with random dither quantization.

Keywords: model predictive control, stochastic systems, probabilistic constraints, random dither quantization

Procedia PDF Downloads 280
5938 Narrating 1968: Felipe Cazals’ Canoa (1976) and Images of Massacre

Authors: Nancy Elizabeth Naranjo Garcia

Abstract:

Canoa (1976) by Felipe Cazals is a film that exposes the consequences of power that the Mexican State exercised over the 1968 student movement. The film, in this particular way, approaches the Tlatelolco Massacre from a point of view that takes into consideration the events that led up to it. Nonetheless, the reference to the political tension in Canoa remains ambiguous. Thus, the cinematographic representation refers to an event that leaves space for reflection, and as a consequence leaves evidence of an image that signals the notion of survival as Georges Didi-Huberman points out. In addition to denouncing the oppressive force by the Mexican State, the images in Canoa also emphasize what did not happen in Tlatelolco and its condensation with the student activists. To observe the images that Canoa offers in a new light, this work proposes further exploration with the following questions; How do the images in Canoa narrate? How are the images inserted in the film? In this fashion, a more profound comprehension of the objective and the essence of the images becomes feasible. As a result, it is possible to analyze the images of Canoa with the real killing at San Miguel Canoa in literature. The film visualizes a testimony of the event that once seemed unimaginable, an image that anticipates and structures the proceeding event. Therefore, this study takes a second look at how Canoa considers not only the killing at San Miguel Canoa and the Tlatlelolco Massacre, but goes further on contextualize an unimaginable image.

Keywords: cinematographic representation, student movement, Tlatelolco Massacre, unimaginable image

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5937 Lifelong Education for Teachers: A Tool for Achieving Effective Teaching and Learning in Secondary Schools in Benue State, Nigeria

Authors: Adzongo Philomena Ibuh, Aloga O. Austin

Abstract:

The purpose of the study was to examine lifelong education for teachers as a tool for achieving effective teaching and learning. Lifelong education enhances social inclusion, personal development, citizenship, employability, teaching and learning, community and the nation, and the challenges of lifelong education were also discussed. Descriptive survey design was adopted for the study. A simple random sampling technique was used to select 80 teachers as sample from a population of 105 senior secondary school teachers in Makurdi local government area of Benue state. A 20-item self designed questionnaire subjected to expert validation and reliability was used to collect data. The reliability Alpha coefficient of 0.87 was established using Crombach Alpha technique, mean scores and standard deviation were used to answer the 2 research questions while chi-square was used to analyze data for the 2 hypotheses. The findings of the study revealed that, lifelong education for teachers can be used to achieve as a tool for achieving effective teaching and learning, and the study recommended among others that government, organizations and individuals should in collaboration put lifelong education programmes for teachers on the priority list. The paper concluded that the strategic position of lifelong education for teachers towards enhanced teaching and learning makes it imperative for all hands to be on deck to support the programme financially and otherwise.

Keywords: effective teaching and learning, lifelong education, teachers, tool

Procedia PDF Downloads 473
5936 Preoperative Parental Anxiety is not Associated with Postoperative Emergence Agitation in Children Undergoing Adenoidectomy and/or Tonsillectomy

Authors: S. Öcal, A. Erakgün, E. Yüksel, M. N. Deniz, E. Erhan, A. Çertuğ

Abstract:

Background: Emergence agitation (EA) is defined as a dissociated state of consciousness during the early post-anesthesia period in which the child is inconsolable, irritable, uncompromising or uncooperative, typically thrashing, crying, moaning, or incoherent, and not recognizing or identifying familiar and known objects or people. Some studies found preoperative parental anxiety to be a predictor of EA. Methods: Seventy-four children, between the ages of 3-12 undergoing adenoidectomy/tonsillectomy at Ege University Hospital, were studied. Anesthesia was induced and maintained using 2% sevoflurane in 50% oxygen and 50% air following a premedicative dose of 0.5mg/kg oral midazolam. After the children were taken into the operating theater, the mothers were given the State-Trait Anxiety Inventory (STAI) questionnaire. To evaluate EA, Post Anesthetic Emergence Delirium (PAED) score of the children were noted every 10min during the first 30min of the postoperative period. EA was defined with a highest PAED score of ≥ 10, and non-EA with a highest PAED score of ≤ 9. Results: In this study, the incidence of postoperative EA was 31% (34% under the age of 6 and 19% over). Mothers of children with EA were found not to be significantly more anxious on STAI compared to mothers of non-EA children. Conclusions: Contrary to some earlier studies, we were unable to find an association between preoperative parental anxiety and postoperative EA.

Keywords: parental anxiety, emergence agittion, Post Anesthetic Emergence Delirium, anesthesia

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5935 Performance Improvement of SOI-Tri Gate FinFET Transistor Using High-K Dielectric with Metal Gate

Authors: Fatima Zohra Rahou, A.Guen Bouazza, B. Bouazza

Abstract:

SOI TRI GATE FinFET transistors have emerged as novel devices due to its simple architecture and better performance: better control over short channel effects (SCEs) and reduced power dissipation due to reduced gate leakage currents. As the oxide thickness scales below 2 nm, leakage currents due to tunneling increase drastically, leading to high power consumption and reduced device reliability. Replacing the SiO2 gate oxide with a high-κ material allows increased gate capacitance without the associated leakage effects. In this paper, SOI TRI-GATE FinFET structure with use of high K dielectric materials (HfO2) and SiO2 dielectric are simulated using the 3-D device simulator Devedit and Atlas of TCAD Silvaco. The simulated results exhibits significant improvements in the performances of SOI TRI GATE FinFET with gate oxide HfO2 compared with conventional gate oxide SiO2 for the same structure. SOI TRI-GATE FinFET structure with the use of high K materials (HfO2) in gate oxide results into the increase in saturation current, threshold voltage, on-state current and Ion/Ioff ratio while off-state current, subthreshold slope and DIBL effect are decreased.

Keywords: technology SOI, short-channel effects (SCEs), multi-gate SOI MOSFET, SOI-TRI Gate FinFET, high-K dielectric, Silvaco software

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5934 Solid State Fermentation: A Technological Alternative for Enriching Bioavailability of Underutilized Crops

Authors: Vipin Bhandari, Anupama Singh, Kopal Gupta

Abstract:

Solid state fermentation, an eminent bioconversion technique for converting many biological substrates into a value-added product, has proven its role in the biotransformation of crops by nutritionally enriching them. Hence, an effort was made for nutritional enhancement of underutilized crops viz. barnyard millet, amaranthus and horse gram based composite flour using SSF. The grains were given pre-treatments before fermentation and these pre-treatments proved quite effective in diminishing the level of antinutrients in grains and in improving their nutritional characteristics. The present study deals with the enhancement of nutritional characteristics of underutilized crops viz. barnyard millet, amaranthus and horsegram based composite flour using solid state fermentation (SSF) as the principle bioconversion technique to convert the composite flour substrate into a nutritionally enriched value added product. Response surface methodology was used to design the experiments. The variables selected for the fermentation experiments were substrate particle size, substrate blend ratio, fermentation time, fermentation temperature and moisture content having three levels of each. Seventeen designed experiments were conducted randomly to find the effect of these variables on microbial count, reducing sugar, pH, total sugar, phytic acid and water absorption index. The data from all experiments were analyzed using Design Expert 8.0.6 and the response functions were developed using multiple regression analysis and second order models were fitted for each response. Results revealed that pretreatments proved quite handful in diminishing the level of antinutrients and thus enhancing the nutritional value of the grains appreciably, for instance, there was about 23% reduction in phytic acid levels after decortication of barnyard millet. The carbohydrate content of the decorticated barnyard millet increased to 81.5% from initial value of 65.2%. Similarly popping and puffing of horsegram and amaranthus respectively greatly reduced the trypsin inhibitor activity. Puffing of amaranthus also reduced the tannin content appreciably. Bacillus subtilis was used as the inoculating specie since it is known to produce phytases in solid state fermentation systems. These phytases remarkably reduce the phytic acid content which acts as a major antinutritional factor in food grains. Results of solid state fermentation experiments revealed that phytic acid levels reduced appreciably when fermentation was allowed to continue for 72 hours at a temperature of 35°C. Particle size and substrate blend ratio also affected the responses positively. All the parameters viz. substrate particle size, substrate blend ratio, fermentation time, fermentation temperature and moisture content affected the responses namely microbial count, reducing sugar, pH, total sugar, phytic acid and water absorption index but the effect of fermentation time was found to be most significant on all the responses. Statistical analysis resulted in the optimum conditions (particle size 355µ, substrate blend ratio 50:20:30 of barnyard millet, amaranthus and horsegram respectively, fermentation time 68 hrs, fermentation temperature 35°C and moisture content 47%) for maximum reduction in phytic acid. The model F- value was found to be highly significant at 1% level of significance in case of all the responses. Hence, second order model could be fitted to predict all the dependent parameters. The effect of fermentation time was found to be most significant as compared to other variables.

Keywords: composite flour, solid state fermentation, underutilized crops, cereals, fermentation technology, food processing

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5933 Distributed Control Strategy for Dispersed Energy Storage Units in the DC Microgrid Based on Discrete Consensus

Authors: Hanqing Yang, Xiang Meng, Qi Li, Weirong Chen

Abstract:

The SOC (state of charge) based droop control has limitations on the load power sharing among different energy storage units, due to the line impedance. In this paper, a distributed control strategy for dispersed energy storage units in the DC microgrid based on discrete consensus is proposed. Firstly, a sparse information communication network is built. Thus, local controllers can communicate with its neighbors using voltage, current and SOC information. An average voltage of grid can be evaluated to compensate voltage offset by droop control, and an objective virtual resistance fulfilling above requirement can be dynamically calculated to distribute load power according to the SOC of the energy storage units. Then, the stability of the whole system and influence of communication delay are analyzed. It can be concluded that this control strategy can improve the robustness and flexibility, because of having no center controller. Finally, a model of DC microgrid with dispersed energy storage units and loads is built, the discrete distributed algorithm is established and communication protocol is developed. The co-simulation between Matlab/Simulink and JADE (Java agent development framework) has verified the effectiveness of proposed control strategy.

Keywords: dispersed energy storage units, discrete consensus algorithm, state of charge, communication delay

Procedia PDF Downloads 279
5932 Naturalization of Aliens in Consideration of Turkish Constitutional Law: Recent Governmental Practices

Authors: Zeynep Ozkan, Cigdem Serra Uzunpinar

Abstract:

Citizenship is a legal bond that binds a person to a certain state. How constitutions define ‘the citizen’ and how they regulate the elements of citizenship have great importance in terms of individuals’ duties before the state as well as the rights they own. Especially in multi-segmented societies that contain foreign elements, it becomes necessary to examinate the institution of naturalization in terms of individuals’ duty of constitutional citizenship. The meaning of citizenship in Turkey has transformed due to the changes in practices of naturalization, in parallel to receiving huge amount of immagrants with the recent Syrian Crisis, the change in the governmental system and facing economic crisis. This transformation took place in the way of a diversion from the states’ initial motive of building the bond of citizenship with the aim of founding/sustaining political unity. Hence, rising of the economic and political motives in naturalization practices are in question, instead of objective and subjective criterias, that are traditionally used on defining the notion of nation. In this study, firstly the regime of citizenship and the legal regime of aliens in Turkish legislation will be given place. Then, the transformation, that the notion of constitutional citizenship underwent, will be studied, especially on the basis of governmental practices of naturalization. The assessment will be made in the context of legal institutions brought with the new governmental system as a result of recent constitutional amendment.

Keywords: constitutional citizenship, naturalization, naturalization practices in Turkish legal system, transformation of the notion of constitutional citizenship

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5931 An Approach of Node Model TCnNet: Trellis Coded Nanonetworks on Graphene Composite Substrate

Authors: Diogo Ferreira Lima Filho, José Roberto Amazonas

Abstract:

Nanotechnology opens the door to new paradigms that introduces a variety of novel tools enabling a plethora of potential applications in the biomedical, industrial, environmental, and military fields. This work proposes an integrated node model by applying the same concepts of TCNet to networks of nanodevices where the nodes are cooperatively interconnected with a low-complexity Mealy Machine (MM) topology integrating in the same electronic system the modules necessary for independent operation in wireless sensor networks (WSNs), consisting of Rectennas (RF to DC power converters), Code Generators based on Finite State Machine (FSM) & Trellis Decoder and On-chip Transmit/Receive with autonomy in terms of energy sources applying the Energy Harvesting technique. This approach considers the use of a Graphene Composite Substrate (GCS) for the integrated electronic circuits meeting the following characteristics: mechanical flexibility, miniaturization, and optical transparency, besides being ecological. In addition, graphene consists of a layer of carbon atoms with the configuration of a honeycomb crystal lattice, which has attracted the attention of the scientific community due to its unique Electrical Characteristics.

Keywords: composite substrate, energy harvesting, finite state machine, graphene, nanotechnology, rectennas, wireless sensor networks

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5930 Investigation of the Role of Friction in Reducing Pedestrian Injuries in Accidents at Intersections

Authors: Seyed Abbas Tabatabaei, Afshin Ghanbarzadeh, Mehdi Abidizadeh

Abstract:

Nowadays the subject of road traffic accidents and the high social and economic costs due to them is the most fundamental problem that experts and providers of transport and traffic brought to a challenge. One of the most effective measures is to enhance the skid resistance of road surface. This research aims to study the intersection of one case in Ahwaz and the effect of increasing the skid resistance in reducing pedestrian injuries in accidents at intersections. In this research the device was developed to measure the coefficient of friction and tried the rules and practices of it have a high similarity with the Locked Wheel Trailer. This device includes a steel frame, wheels, hydration systems, and force gauge. The output of the device is that the force gauge registers. By investigate this data and applying the relationships relative surface coefficient of friction is obtained. Friction coefficient data for the current state and the state of the new pavement are obtained and plotted on the graphs based on the graphs we can compare the two situations and speed at the moment of collision between the two modes are compared. The results show that increasing the coefficient of friction to what extent can be effective on the severity and number of accidents.

Keywords: intersection, coefficient of friction, skid resistance, locked wheels, accident, pedestrian

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5929 Impact of Advertisement on Audience Retention of YouTube Comedy Skits – The Most Watched Content on YouTube in Lagos, Nigeria

Authors: Igbozuruike Chigozie Jude, Agwu Agwu Ejem

Abstract:

This study investigated that advertisement has an impact on audience retention on YouTube Comedy skits, which is the most watched content on YouTube in Lagos, Nigeria. The main objective was to determine if the advertisements affect the average number of times they spend watching YouTube comedy skits. The study was anchored on Festinger's (1952) cognitive dissonance theory. The research method for this exercise was a survey to get responses from people in Lagos state on how they react to the advertisements they face when watching YouTube comedy skits in Lagos state. The sample size derived from the Krejcie and Morgan (1970) Table was 384 YouTube users. The instrument that was used to gather data was a questionnaire. The findings showed that the adverts have far-reaching exposure by the target audience, but most of the audience perceived them to be intrusive. It was also found that there is not enough evidence to infer that advertisement is indeed impacting audience retention on YouTube comedy skits in Lagos, Nigeria. The reason is that, for a majority of the audience, adverts do not essentially affect their retention on those skits, but for a considerable percentage (34%), these adverts do break their concentration and affect how much time they end up spending on the YouTube comedy skits. It was recommended that, among others, there should be regular monitoring and adaptation of YouTube advertisements to the audience preferences and behaviors of the audience. Insights on changes or trends in audience preferences can be gained through surveys.

Keywords: advertisement, audience, YouTube, comedy skits, Lagos Nigeria

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5928 Women's Rights in the Constitution of Nepal: 2015

Authors: Sudir Silwal, Surendra KC

Abstract:

Nepalese legal system was derived from Hindu sacred before the democratic movement in 1990. Before this movement, Nepal had a patrimonial system. Nepal has ratified the UN Convention on the Elimination of all forms of Discrimination Against Women (CEDAW). Women organizations of the various political parties, different social organizations and women activists are playing the significant role to empower the women through the social awareness campaign across the country. As a result, 33% women representation in the local government has ascertained by the current constitution. The Constitution of Nepal-2015 has mentioned the rights of women as a fundamental right and it also has provisioned the National Women Commission as the constitutional body. This constitution is the model of gender friendly constitution in the world. As per this constitution, the Citizenship certificate is issued based on the lineage of the mother or father along with gender identity. The current constitution has guaranteed 33% women participation in judiciary, bureaucracy and legislation. This constitution further states that the parliament must elect a woman either as the president or the vice president. Similarly same rule is applied to elect the speaker and the deputy speaker in the parliament. In the same constitution, rights of the third gender also has guaranteed. The guiding principles of the constitution further explain that the constitution has followed the rule of positive discrimination and proportional representation of women in all elements of the state. This study shows that the state is not only focused in the representation of women in all structure of the nation but also need to emphasize the enhancement of the capability of the women to make them equal to the men.

Keywords: constitution, empowerment, representation, women's rights

Procedia PDF Downloads 519
5927 A Comparison of Anger State and Trait Anger Among Adolescents with and without Visual Impairment

Authors: Sehmus Aslan, Sibel Karacaoglu, Cengiz Sevgin, Ummuhan Bas Aslan

Abstract:

Objective: Anger expression style is an important moderator of the effects on the person and person’s environment. Anger and anger expression have become important constructs in identifying individuals at high risk for psychological difficulties. To our knowledge, there is no information about anger and anger expression of adolescents with visual impairment. The aim of this study was to compare anger and anger expression among adolescents with and without visual impairment. Methods: Thirty-eight adolescents with visual impairment (18 female, 20 male) and 44 adolescents without visual impairment (22 female, 24 male), in totally 84 adolescents aged between 12 to 15 years, participated in the study. Anger and anger expression of the participants assessed with The State-Trait Anger Scale (STAS). STAS, a self-report questionnaire, is designed to measure the experience and expression of anger. STAS has four subtitles including continuous anger, anger in, anger out and anger control. Reliability and validity of the STAS have been well established among adolescents. Mann-Whitney U Test was used for statistical analysis. Results: No significant differences were found in the scores of continuous anger and anger out between adolescents with and without visual impairment (p < 0.05). On the other hand, there were differences in scores of anger control and anger in between adolescents with and without visual impairment (p>0.05). The score of anger control in adolescents with visual impairment were higher compared with adolescents without visual impairment. Meanwhile, the adolescents with visual impairment had lower score for anger in compared with adolescents without visual impairment. Conclusions: The results of this study suggest that there is no difference in anger level among adolescents with and without visual impairment meanwhile there is difference in anger expression.

Keywords: adolescent, anger, impaired, visual

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5926 Co-Synthesis of Exopolysaccharides and Polyhydroxyalkanoates Using Waste Streams: Solid-State Fermentation as an Alternative Approach

Authors: Laura Mejias, Sandra Monteagudo, Oscar Martinez-Avila, Sergio Ponsa

Abstract:

Bioplastics are gaining attention as potential substitutes of conventional fossil-derived plastics and new components of specialized applications in different industries. Besides, these constitute a sustainable alternative since they are biodegradable and can be obtained starting from renewable sources. Thus, agro-industrial wastes appear as potential substrates for bioplastics production using microorganisms, considering they are a suitable source for nutrients, low-cost, and available worldwide. Therefore, this approach contributes to the biorefinery and circular economy paradigm. The present study assesses the solid-state fermentation (SSF) technology for the co-synthesis of exopolysaccharides (EPS) and polyhydroxyalkanoates (PHA), two attractive biodegradable bioplastics, using the leftover of the brewery industry brewer's spent grain (BSG). After an initial screening of diverse PHA-producer bacteria, it was found that Burkholderia cepacia presented the highest EPS and PHA production potential via SSF of BSG. Thus, B. cepacia served to identify the most relevant aspects affecting the EPS+PHA co-synthesis at a lab-scale (100g). Since these are growth-dependent processes, they were monitored online through oxygen consumption using a dynamic respirometric system, but also quantifying the biomass production (gravimetric) and the obtained products (EtOH precipitation for EPS and solid-liquid extraction coupled with GC-FID for PHA). Results showed that B. cepacia has grown up to 81 mg per gram of dry BSG (gDM) at 30°C after 96 h, representing up to 618 times higher than the other tested strains' findings. Hence, the crude EPS production was 53 mg g-1DM (2% carbohydrates), but purity reached 98% after a dialysis purification step. Simultaneously, B. cepacia accumulated up to 36% (dry basis) of the produced biomass as PHA, mainly composed of polyhydroxybutyrate (P3HB). The maximum PHA production was reached after 48 h with 12.1 mg g⁻¹DM, representing threefold the levels previously reported using SSF. Moisture content and aeration strategy resulted in the most significant variables affecting the simultaneous production. Results show the potential of co-synthesis via SSF as an attractive alternative to enhance bioprocess feasibility for obtaining these bioplastics in residue-based systems.

Keywords: bioplastics, brewer’s spent grain, circular economy, solid-state fermentation, waste to product

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5925 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

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5924 Equation for Predicting Inferior Vena Cava Diameter as a Potential Pointer for Heart Failure Diagnosis among Adult in Azare, Bauchi State, Nigeria

Authors: M. K. Yusuf, W. O. Hamman, U. E. Umana, S. B. Oladele

Abstract:

Background: Dilatation of the inferior vena cava (IVC) is used as the ultrasonic diagnostic feature in patients suspected of congestive heart failure. The IVC diameter has been reported to vary among the various body mass indexes (BMI) and body shape indexes (ABSI). Knowledge of these variations is useful in precision diagnoses of CHF by imaging scientists. Aim: The study aimed to establish an equation for predicting the ultrasonic mean diameter of the IVC among the various BMI/ABSI of inhabitants of Azare, Bauchi State-Nigeria. Methodology: Two hundred physically healthy adult subjects of both sexes were classified into under, normal, over, and obese weights using their BMIs after selection using a structured questionnaire following their informed consent for an abdominal ultrasound scan. The probe was placed on the midline of the body, halfway between the xiphoid process and the umbilicus, with the marker on the probe directed towards the patient's head to obtain a longitudinal view of the IVC. The maximum IVC diameter was measured from the subcostal view using the electronic caliper of the scan machine. The mean value of each group was obtained, and the results were analysed. Results: A novel equation {(IVC Diameter = 1.04 +0.01(X) where X= BMI} has been generated for determining the IVC diameter among the populace. Conclusion: An equation for predicting the IVC diameter from individual BMI values in apparently healthy subjects has been established.

Keywords: equation, ultrasonic, IVC diameter, body adiposities

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5923 Relationship Between Quetelet Equation and Skin Fold Teckniques in Determining Obesity Among Adolescents in Maiduguri, Borno State, Nigeria

Authors: A. Kaidal, M. M. Abdllahi, O. L. Badaki

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The study was conducted to determine the relationship between Quetelet Equation and Skin fold measurement in determining obesity among adolescent male students of University of Maiduguri Demonstration Secondary School, Borno State, Nigeria. A total of 66 students participated in the study, their age ranges from 15-18 years. The ex-post-facto research design was used for this study. Anthropometric measurements were taken at three sites (thigh, abdomen and chest) using accu–measure Skin fold caliper. The values of the three measurements were used to determine the percentage body fat of the participants using the 3-Point Skin Fold Bodyfat calculator of Jackson-Pollock. Body mass index (BMI) was determined using weight (kg) divided by height in (m2). The data obtained was analyzed using descriptive statistics (mean and standard deviation) and inferential statistics of Pearson product moment correlation coefficient to determine the relationship between the two techniques. The result showed a significant positive relationship r=0.673 p<0.05 between body mass index and skin fold measurement techniques. It was however observed that BMI techniques of determining body fat tend to overestimate the actual percent body fat of adolescents studied. Based on this result, it is recommended that the use of BMI as a technique for determining obesity should be used with caution.

Keywords: body max index, skin fold, quetelet, techniques

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5922 Digital Twin of Real Electrical Distribution System with Real Time Recursive Load Flow Calculation and State Estimation

Authors: Anosh Arshad Sundhu, Francesco Giordano, Giacomo Della Croce, Maurizio Arnone

Abstract:

Digital Twin (DT) is a technology that generates a virtual representation of a physical system or process, enabling real-time monitoring, analysis, and simulation. DT of an Electrical Distribution System (EDS) can perform online analysis by integrating the static and real-time data in order to show the current grid status and predictions about the future status to the Distribution System Operator (DSO), producers and consumers. DT technology for EDS also offers the opportunity to DSO to test hypothetical scenarios. This paper discusses the development of a DT of an EDS by Smart Grid Controller (SGC) application, which is developed using open-source libraries and languages. The developed application can be integrated with Supervisory Control and Data Acquisition System (SCADA) of any EDS for creating the DT. The paper shows the performance of developed tools inside the application, tested on real EDS for grid observability, Smart Recursive Load Flow (SRLF) calculation and state estimation of loads in MV feeders.

Keywords: digital twin, distributed energy resources, remote terminal units, supervisory control and data acquisition system, smart recursive load flow

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5921 Mapping the Land Use Changes in Cultivation Areas of Maize and Soybean from 2006 to 2017 in North West and Free State Provinces, South Africa

Authors: S. Ngcinela, A. Mushunje, A. Taruvinga, C. S. Mutengwa, T. S. Masehela

Abstract:

There is high demand and competing needs when it comes to land use practices. Several factors contribute to this trend, for example, the ever-increasing human population, the need to produce more food than before, and the expansion of industrial and agricultural areas. This paper, focused on the cultivation patterns, land use change over time, of maize and soybean (i.e. both genetically modified and non-genetically modified) in two South African provinces to establish their land cover changes over time. From a global context, genetically modified crops have been advocated by some to be saving land – due to more yield over small cultivation area(s); while other argue and even criticise their cultivation as they take up more land, replace other crops or are the expense of natural (pristine) vegetation. The study quantified and mapped land used for the cultivation of maize and soybean from 2006 to 2017 in Free State and North West provinces, using ArcGIS. The results show both provinces to have minimal expansion or change in cultivation area for both maize and soybean between 2006 and 2017. The results further indicate that both maize and soybean cultivation areas in these provinces, did not expand beyond the current agricultural areas (space), and did not encroach onto new land areas. This suggests that both maize and soybean, do not currently pose a threat to the surrounding landscape and are not in direct coemption with other neighboring land use practices.

Keywords: agriculture, crops, cultivation, genetically modified, land use, maize, soybean

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5920 Neural Network Based Control Algorithm for Inhabitable Spaces Applying Emotional Domotics

Authors: Sergio A. Navarro Tuch, Martin Rogelio Bustamante Bello, Leopoldo Julian Lechuga Lopez

Abstract:

In recent years, Mexico’s population has seen a rise of different physiological and mental negative states. Two main consequences of this problematic are deficient work performance and high levels of stress generating and important impact on a person’s physical, mental and emotional health. Several approaches, such as the use of audiovisual stimulus to induce emotions and modify a person’s emotional state, can be applied in an effort to decreases these negative effects. With the use of different non-invasive physiological sensors such as EEG, luminosity and face recognition we gather information of the subject’s current emotional state. In a controlled environment, a subject is shown a series of selected images from the International Affective Picture System (IAPS) in order to induce a specific set of emotions and obtain information from the sensors. The raw data obtained is statistically analyzed in order to filter only the specific groups of information that relate to a subject’s emotions and current values of the physical variables in the controlled environment such as, luminosity, RGB light color, temperature, oxygen level and noise. Finally, a neural network based control algorithm is given the data obtained in order to feedback the system and automate the modification of the environment variables and audiovisual content shown in an effort that these changes can positively alter the subject’s emotional state. During the research, it was found that the light color was directly related to the type of impact generated by the audiovisual content on the subject’s emotional state. Red illumination increased the impact of violent images and green illumination along with relaxing images decreased the subject’s levels of anxiety. Specific differences between men and women were found as to which type of images generated a greater impact in either gender. The population sample was mainly constituted by college students whose data analysis showed a decreased sensibility to violence towards humans. Despite the early stage of the control algorithm, the results obtained from the population sample give us a better insight into the possibilities of emotional domotics and the applications that can be created towards the improvement of performance in people’s lives. The objective of this research is to create a positive impact with the application of technology to everyday activities; nonetheless, an ethical problem arises since this can also be applied to control a person’s emotions and shift their decision making.

Keywords: data analysis, emotional domotics, performance improvement, neural network

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5919 Beyond Chol Soo Lee’s Death Row Release: Transinstitutionalization, Mortification, and the Limits of Legal Activism in 20th Century America

Authors: Minhae Shim Roth

Abstract:

The “Deinstitutionalization movement” refers to the spatial transition in the United States during the mid-20th century when the treatment of mental illness purportedly moved from long-term psychiatric institutions to community integrated care. Contrary to the accepted narrative of mental health care in the U.S., asylums did not close or empty. Some remained psychiatric hospitals, which came to be called forensic hospitals or state hospitals; others were converted into prisons or carceral institutions. During Deinstitutionalization, the asylum system became an appendage of the carceral system, with state hospitals becoming little more than holding centers for prisoners who were civilly committed, those incompetent to stand trial, offenders with mental health issues, and those found not guilty by reason of insanity. Psychiatric patients who became prisoners and prisoners who became patients became entangled in the phenomenon called transinstitutionalization. This paper investigates the relationship between psychiatric and criminal incarceration in 20th century California and focuses particularly on the case of Korean-American Chol Soo Lee, who fought detention in the psychiatric-prison system through the writ of habeas corpus. This study uses methodologies like critical theory, close reading, and archival research. This paper argues that during his psychiatric hospitalization at Napa State Hospital and incarceration in the California Department of Corrections, Lee underwent what sociologist Erving Goffman coined in his 1960 text Asylums as the process of “mortification.” After a burst of Asian American solidarity and legal aid that resulted in Lee’s triumphant release from Death Row in 1983 through a writ of habeas corpus, Lee struggled in the free world due to the long-lasting consequences of institutionalization, which led to alienation, recidivism, and an early death at the age of 62. This paper examines the trajectory of Lee’s trial and the legal activism behind it within the context of Goffman’s theory of total institutions and offer a nuanced reading of Lee’s case both during and after his incarceration.

Keywords: criminal justice, criminal law, law and mental capacity, habeas corpus, deinstitutionalization, mental health

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5918 Relationship between Interest, Attitude and Academic Performance among N.C.E Primary Education Studies of College of Education, Azare Bauchi State

Authors: Fatima Ibrahim

Abstract:

The Study assessed the relationship between interest, attitude and academic performance among N.C.E Primary Education Studies of College of Education, Azare Bauchi State. Stratified random sampling was used to select 234 respondents from N.C.E 100, 200 and 300 levels students with the total population of 552. Structured Questionnaire and students academic records were used for data collection. Four scale format was used for the respondents to indicate their degree of satisfaction on a four point scale. Four null hypothesis were formulated from research questions at tested at 0.05 level of significance. The data collected from the study were analyzed using descriptive statistics, pearson product moment correlation coefficient and independent test. The result of tested Null hypotheses revealed that: there was significant relationship between student’s interest and their academic performance since calculated p value of 0.000 is less than the 0.05 alpha level of significance at a correlation index level of .986 hence the Null hypothesis was rejected. There was significant relationship between student’s attitude and their academic performance in the study of P.E.S. Findings also revealed that majority of the students were interested in the study of P.E.S which helped them perform well. It was concluded that significant relationship exists between students interest, attitudinal academic performance among P.E.S students in College of Education Azare.

Keywords: Attitude, Academic Performance, College of Education Azare, Interest, Students

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5917 Thermodynamics during the Deconfining Phase Transition

Authors: Amal Ait El Djoudi

Abstract:

A thermodynamical model of coexisting hadronic and quark–gluon plasma (QGP) phases is used to study the thermally driven deconfining phase transition occurring between the two phases. A color singlet partition function is calculated for the QGP phase with two massless quarks, as in our previous work, but now the finite extensions of the hadrons are taken into account in the equation of state of the hadronic phase. In the present work, the finite-size effects on the system are examined by probing the behavior of some thermodynamic quantities, called response functions, as order parameter, energy density and their derivatives, on a range of temperature around the transition at different volumes. It turns out that the finiteness of the system size has as effects the rounding of the transition and the smearing of all the singularities occurring in the thermodynamic limit, and the additional finite-size effect introduced by the requirement of exact color-singletness involves a shift of the transition point. This shift as well as the smearing of the transition region and the maxima of both susceptibility and specific heat show a scaling behavior with the volume characterized by scaling exponents. Another striking result is the large similarity noted between the behavior of these response functions and that of the cumulants of the probability density. This similarity is worked to try to extract information concerning the occurring phase transition.

Keywords: equation of state, thermodynamics, deconfining phase transition, quark–gluon plasma (QGP)

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5916 The Quality of Public Space in Mexico City: Current State and Trends

Authors: Mildred Moreno Villanueva

Abstract:

Public space is essential to strengthen the social and urban fabric and the social cohesion; there lies the importance of its study. Hence, the aim of this paper is to analyze the quality of public space in the XXI century in both quantitative and qualitative terms. In this article, the concept of public space includes open spaces such as parks, public squares and walking areas. To make this analysis we take Mexico City as the case study. It has a population of nearly 9 million inhabitants and it is composed of sixteen boroughs. For this analysis, we consider both, existing public spaces and the government intervention for building and improvement of new and existent public spaces. Results show that on the one hand, quantitatively there is not an equitable distribution of public spaces because of both, the growth of the city itself, as well as for the absence of political will to create public spaces. Another factor is the evolution of this city, which has been growing merely in a 'patched pattern', where public space has played no role at all with a total absence of urban design. On the other hand, qualitatively, even the boroughs with the most public spaces have not shown interest in making these spaces qualitatively inclusive and open to the general population aiming for integration. Therefore, urban projects that privatize public space seem to be the rule, rather than a rehabilitation effort of the existent public spaces. Hence, state intervention should reinforce its role as an agent of social change acting in the benefit of the majority of the inhabitants with the promotion of more inclusive public spaces.

Keywords: exclusion, inclusion, Mexico City, public space

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5915 Federalism, Dual Sovereignty, and the Supreme Court of Nigeria

Authors: Edoba Bright Omoregie

Abstract:

Nigeria became a federation in 1954 six years before it gained independence away from British colonial rule. The country has remained a federation since then despite the challenging circumstances of military rule and civil strife which have tasked its federal credentials. Since 1961, when it first decided a federalism dispute, cases over vertical and horizontal powers have inundated the country’s Supreme Court. In its current practice of federalism after democratic rule was resumed in 1999, the country has witnessed a spell of intergovernmental disputes over a good number of federalism issues. Such conflicts have eventually found their way to the Supreme Court for resolution, not as a final appellate court (which it is in other non-federal matters) but as a court of first and final instance following the constitutional provision granting the court such power. However, in April 2014 one of such disputes was denied hearing by the court when it declined original jurisdiction to determine the matter. The suit was instituted by one state of the federation against the federal government and the other 35 states challenging the collection of value added tax (a consumption tax)on certain goods and services within the state. The paper appraises the rationale of the court’s decision and reason that its decision to decline jurisdiction is the result of an avoidable misunderstanding of the dual sovereignty instituted by the federal system of Nigeria as well as a misconception of the role which the court is constitutionally assigned to play in resolving intergovernmental schisms in the federal system.

Keywords: dual sovereignty, federalism, intergovernmental conflict, Supreme Court

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5914 State of the Art and Future Perspectives of Virtual Reality, Augmented Reality, and Mixed Reality in Cardiovascular Care

Authors: Adisu Mengesha Assefa

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The field of cardiovascular care is being transformed by the incorporation of Virtual Reality (VR), Augmented Reality (AR), and Mixed Reality (MR), collectively known as Extended Reality (XR), into medical education, procedural planning, and patient care. This review examines the state-of-the-art applications of XR in cardiology, emphasizing its role in enhancing the precision of interventional procedures and understanding complex anatomical structures. XR technologies complement conventional imaging methods by enabling immersive three-dimensional interaction that facilitates both preoperative planning and intraoperative guidance. Despite these promising developments, challenges such as harmonizing data, integrating various imaging systems, and addressing the prevalence of cybersickness remain. Ethical considerations, including maintaining physician focus and ensuring patient safety, are crucial when implementing XR in clinical settings. This review summarizes the existing literature and highlights the need for more rigorous future studies to validate therapeutic benefits and ensure safe application. By examining both the potential and the challenges, this paper aims to delineate the current and future roles of XR in cardiovascular care, emphasizing the necessity for continued innovation and ethical oversight to improve patient outcomes.

Keywords: virtual reality, augmented reality, mixed reality, cardiovascular care, education, preprocedural planning, intraoperative guidance, postoperative patient rehabilitation

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5913 Road Traffic Psychology: A Survey of Seat Belt Usage among Drivers in Ogbomoso, Oyo State, Nigeria

Authors: I. T. Adebayo, J. R. Aworemi, V. A. Ogundele, O. J. Babalola, J. O. Ajayi

Abstract:

The behavior of road users is a critical element in road safety. However, despite the proven effectiveness of the seat belt in reducing injury severity, some drivers still do not use the seat belt. The study, therefore, examined seat belt usage among drivers in Ogbomoso, Oyo State, Nigeria. Face-to-face surveys were conducted to elicit data on seat belt usage and road behaviors on 54,038 drivers plying the General-Lautech Road in Ogbomoso over a period of six months. Data collected were analyzed using both descriptive and inferential statistics. Findings revealed that seat belt usage was moderate among private car drivers in the morning (52.75 percent) and much lower in the evening (37.67 percent), while less than 30 percent of the commercial bus/taxi drivers used the seat during both periods. The paired T-test revealed a significant difference in seat belt usage by all the drivers in the morning and in the evening, as indicated with a T value of 113.977 and the level of significance p < 0.05. The study concluded that there is a significant difference in the usage of the seat belt by both private car and commercial bus/taxi drivers in Ogbomoso as most drivers made use of the seat belt, especially in the morning, to avoid being delayed when flagged down and fined for non-compliance with seat belt usage by the road traffic law enforcement agents. However, most of the drivers cited inadequate/lack of enforcement of compulsory use of seat belts by the relevant agencies and discomfort as the major reasons for not using the seat belt while driving.

Keywords: drivers, road , seat belt, traffic psychology

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5912 A Study of Customer Aggression towards Frontline Employees in Some Hotels in Imo State, Nigeria

Authors: Polycarp A. Igbojekwe, Chizoba Amajuoyi, Peterson Nwokorie

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The main purpose of this study was to carry out a survey of customer’s aggression towards hotel workers and make contributions on the prevalence and rationale behind customer’s aggression. Data for the study were gathered with a four-point Likert type rating scale. Samples were drawn from frontline hotel employees, managers and customers of twelve (12) hotels selected from three zones of Imo State. Data analyses were conducted using simple percentage, descriptive statistics; and Z-test statistical technique was used to test hypotheses. Among other factors, service failure and verbal abuse by service providers and poor quality product compared to price were identified by customers as the three major factors that can lead to customer aggression. Frontline employees indentified verbal abuse as the most common mode of aggression and that customer aggression causes emotional disturbance in them. The study also revealed that customer aggression is more prevalent in the 1&2 star hotels than it is in 3-5 star hotels. Most of the hotels have not institutionalized systematic approaches needed to effectively face the challenges of customer aggression, thus, customer aggression has become a common feature in the industry. Frontline jobs demand high emotional input. Therefore, we recommend that frontline employees should be given emotional support by their managers and also trained on how to cope with emotional disturbance.

Keywords: customer aggression, emotional disturbance, employee well-being, service failure, verbal abuse

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5911 Occurrence of the fall armyworm, Spodoptera frugiperda (J. E. Smith) (Lepidoptera, Noctuidae), on Maize in Katsina State, Nigeria and preliminary study of its Developmental Characteristics under Laboratory Conditions

Authors: Ibrahim Sani, Suleiman Mohammed., Salisu Sulaiman, Aminu Musa

Abstract:

The fall army worm (FAW), Spodoptera frugiperda (J. E. Smith) (Lepidoptera, Noctuidae) has recently become one of the major threats to maize production in the world. It is native to tropical and subtropical America and began to spread to many African and a few Asian Countries. A survey for the observation of infestation and collection of fall armyworm was conducted in field planted with maize in the northern part of Katsina state. Eggs and immature stages were collected, place in a plastic container and brought to the laboratory for observation and study of developmental stages. FAW was identified based on the morphological characteristics, i.e. the “Y” inverted shape on the head capsule and the patterns of black spots on the abdominal segments (square and trapezoidal forms). Different growing stage of maize are affected by fall armyworm, but the damage is greatest during the early growing phase of corn. Heavy infestation on the leaves also cause defoliation. Four developmental stages (eggs larvae, pupae and adults) of the FAW were studied when fed with young corn under laboratory conditions. Furthermore, effective scouting or monitoring of FAW could be practice at early stage of growth of maize.

Keywords: infestation, katsina, maize, fall armyworm

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