Search results for: exploratory factors analysis
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 34064

Search results for: exploratory factors analysis

18104 Assessing the Impact of Autonomous Vehicles on Supply Chain Performance – A Case Study of Agri-Food Supply Chain

Authors: Nitish Suvarna, Anjali Awasthi

Abstract:

In an era marked by rapid technological advancements, the integration of Autonomous Vehicles into supply chain networks represents a transformative shift, promising to redefine the paradigms of logistics and transportation. This thesis delves into a comprehensive assessment of the impact of autonomous vehicles on supply chain performance, with a particular focus on network design, operational efficiency, and environmental sustainability. Employing the advanced simulation capabilities of anyLogistix (ALX), the study constructs a digital twin of a conventional supply chain network, encompassing suppliers, production facilities, distribution centers, and customer endpoints. The research methodically integrates Autonomous Vehicles into this intricate network, aiming to unravel the multifaceted effects on transportation logistics including transit times, cost-efficiency, and sustainability. Through simulations and scenarios analysis, the study scrutinizes the operational resilience and adaptability of supply chains in the face of dynamic market conditions and disruptive technologies like Autonomous Vehicles. Furthermore, the thesis undertakes carbon footprint analysis, quantifying the environmental benefits and challenges associated with the adoption of Autonomous Vehicles in supply chain operations. The insights from this research are anticipated to offer a strategic framework for industry stakeholders, guiding the adoption of Autonomous Vehicles to foster a more efficient, responsive, and sustainable supply chain ecosystem. The findings aim to serve as a cornerstone for future research and practical implementations in the realm of intelligent transportation and supply chain management.

Keywords: autonomous vehicle, agri-food supply chain, ALX simulation, anyLogistix

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18103 How Different Perceived Affordances of Game Elements Shape Motivation and Performance in Gamified Learning: A Cognitive Evaluation Theory Perspective

Authors: Kibbeum Na

Abstract:

Previous gamification research has produced mixed results regarding the effectiveness of gamified learning. One possible explanation for this is that individuals perceive the game elements differently. Cognitive Evaluation Theory posits that external rewards can boost or undermine intrinsic motivation, depending on whether the rewards are perceived as informational or controlling. This research tested the hypothesis that game elements can be perceived as either informational feedback or external reward, and the motivational impact differ accordingly. An experiment was conducted using an educational math puzzle to compare the motivation and performance as a result of different perceived affordances game elements. Participants were primed to perceive the game elements as either informational feedback or external reward, and the duration of an attempt to solve the unsolvable puzzle – amotivation indicator – and the puzzle score – a performance indicator–were measured with the game elements incorporated and then without the game elements. Badges and points were deployed as the main game elements. Results showed that, regardless of priming, a significant decrease in performance occurred when the game elements were removed, whereas the control group who solved non-gamified math puzzles maintained their performance. The undermined performance with gamification removal indicates that learners may perceive some game elements as controlling factors irrespective of the way they are presented. The results of the current study also imply that some game elements are better not being implemented to preserve long-term performance. Further research delving into the extrinsic reward-like nature of game elements and its impact on learning motivation is called for.

Keywords: cognitive Evaluation Theory, game elements, gamification, motivation, motivational affordance, performance

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18102 Prismatic Bifurcation Study of a Functionally Graded Dielectric Elastomeric Tube Using Linearized Incremental Theory of Deformations

Authors: Sanjeet Patra, Soham Roychowdhury

Abstract:

In recent times, functionally graded dielectric elastomer (FGDE) has gained significant attention within the realm of soft actuation due to its dual capacity to exert highly localized stresses while maintaining its compliant characteristics on application of electro-mechanical loading. Nevertheless, the full potential of dielectric elastomer (DE) has not been fully explored due to their susceptibility to instabilities when subjected to electro-mechanical loads. As a result, study and analysis of such instabilities becomes crucial for the design and realization of dielectric actuators. Prismatic bifurcation is a type of instability that has been recognized in a DE tube. Though several studies have reported on the analysis for prismatic bifurcation in an isotropic DE tube, there is an insufficiency in studies related to prismatic bifurcation of FGDE tubes. Therefore, this paper aims to determine the onset of prismatic bifurcations on an incompressible FGDE tube when subjected to electrical loading across the thickness of the tube and internal pressurization. The analysis has been conducted by imposing two axial boundary conditions on the tube, specifically axially free ends and axially clamped ends. Additionally, the rigidity modulus of the tube has been linearly graded in the direction of thickness where the inner surface of the tube has a lower stiffness than the outer surface. The static equilibrium equations for deformation of the axisymmetric tube are derived and solved using numerical technique. The condition for prismatic bifurcation of the axisymmetric static equilibrium solutions has been obtained by using the linearized incremental constitutive equations. Two modes of bifurcations, corresponding to two different non-circular cross-sectional geometries, have been explored in this study. The outcomes reveal that the FGDE tubes experiences prismatic bifurcation before the Hessian criterion of failure is satisfied. It is observed that the lower mode of bifurcation can be triggered at a lower critical voltage as compared to the higher mode of bifurcation. Furthermore, the tubes with larger stiffness gradient require higher critical voltages for triggering the bifurcation. Moreover, with the increase in stiffness gradient, a linear variation of the critical voltage is observed with the thickness of the tube. It has been found that on applying internal pressure to a tube with low thickness, the tube becomes less susceptible to bifurcations. A thicker tube with axially free end is found to be more stable than the axially clamped end tube at higher mode of bifurcation.

Keywords: critical voltage, functionally graded dielectric elastomer, linearized incremental approach, modulus of rigidity, prismatic bifurcation

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18101 Overcoming the Impacts of Covid-19 Outbreak Using Value Integrated Project Delivery Model

Authors: G. Ramya

Abstract:

Value engineering is a systematic approach, widely used to optimize the design or process or product in the designing stage. It used to achieve the client's obligation by increasing the functionality and attain the targeted cost in the cost planning. Value engineering effectiveness and benefits decrease along with the progress of the project since the change in the scope of the work and design will account for more cost all along the lifecycle of the project. Integrating the value engineering with other project management activities will promote cost minimization, client satisfaction, and ensure early completion of the project in time. Previous research studies suggested that value engineering can integrate with other project delivery activities, but research studies unable to frame a model that collaborates the project management activities with the job plan of value engineering approach. I analyzed various project management activities and their synergy between each other. The project management activities and processes like a)risk analysis b)lifecycle cost analysis c)lean construction d)facility management e)Building information modelling f)Contract administration, collaborated, and project delivery model planned along with the RIBA plan of work. The key outcome of the research is a value-driven project delivery model, which will succeed in dealing with the economic impact, constraints and conflicts arise due to the COVID-19 outbreak in the Indian construction sector. Benefits associated with the structured framework is construction project delivery that ensures early contractor involvement, mutual risk sharing, and reviving the project with a cost overrun and delay back on track ,are discussed. Keywords: Value-driven project delivery model, Integration, RIBA plan of work Themes: Design Economics

Keywords: value-driven project delivery model, Integration, RIBA

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18100 The Effect of Occupational Calling and Social Support on the Anxiety of Navies Who Are Sent Overseas

Authors: Yonguk L. Park, Jeonghoon Seol

Abstract:

The Republic of Korea is facing a special situation as it is the only divided country in the world. Even though Korea is facing such unstable circumstances in terms of a foreign diplomacy situation, Korea is one of the countries who, in concern for world peace, have been sending troops overseas. The troops spend more than a year at sea and may suffer from different types of psychological disorders. The purpose of this study is to try to find factors that promote psychological well-being of troops and improve their psychological health. We investigated the effect of dispatch sailors’ occupational calling and social support on anxiety before they are sent overseas and also examined the interaction between occupational calling and social support on anxiety. One hundred thirty-eight dispatched sailors participated in this study, wherein they completed the Korean calling scale, multifaceted social support scale, and anxiety scale –Y form. We analyzed the data using hierarchical regression. The results showed that after controlling gender, marital status, and the previous experiences of dispatch, those who have a higher level of occupational calling and perceived social support experienced a low level of anxiety before they are sent (β = -.276, β = -.395). Furthermore, we examined the interaction effect. If the troops’ perceived social support is high, they experience a low level of anxiety—even if they have a low level of occupational calling. This study confirms that both occupational calling and social support reduce the level of anxiety of the troops. The research provides meaningful information in understanding those who serve in the Navy’s distinctive situations and contributes to improving their psychological well-being. We suggest that sailors undergo training to have a higher occupational calling and healthy relationships with friends, families, and co-workers who provide emotional and social support.

Keywords: navy, occupational calling, social support, anxiety

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18099 Use of Triclosan-Coated Sutures Led to Cost Saving in Public and Private Setting in India across Five Surgical Categories: An Economical Model Assessment

Authors: Anish Desai, Reshmi Pillai, Nilesh Mahajan, Hitesh Chopra, Vishal Mahajan, Ajay Grover, Ashish Kohli

Abstract:

Surgical Site Infection (SSI) is hospital acquired infection of growing concern. This study presents the efficacy and cost-effectiveness of triclosan-coated suture, in reducing the burden of SSI in India. Methodology: A systematic literature search was conducted for economic burden (1998-2018) of SSI and efficacy of triclosan-coated sutures (TCS) vs. non-coated sutures (NCS) (2000-2018). PubMed Medline and EMBASE indexed articles were searched using Mesh terms or Emtree. Decision tree analysis was used to calculate, the cost difference between TCS and NCS at private and public hospitals, respectively for 7 surgical procedures. Results: The SSI range from low to high for Caesarean section (C-section), Laparoscopic hysterectomy (L-hysterectomy), Open Hernia (O-Hernia), Laparoscopic Cholecystectomy (L-Cholecystectomy), Coronary artery bypass graft (CABG), Total knee replacement (TKR), and Mastectomy were (3.77 to 24.2%), (2.28 to 11.7%), (1.75 to 60%), (1.71 to 25.58%), (1.6 to 18.86%), (1.74 to 12.5%), and (5.56 to 25%), respectively. The incremental cost (%) of TCS ranged 0.1%-0.01% in private and from 0.9%-0.09% at public hospitals across all surgical procedures. Cost savings at median efficacy & SSI risk was 6.52%, 5.07 %, 11.39%, 9.63%, 3.62%, 2.71%, 9.41% for C-section, L-hysterectomy, O-Hernia, L-Cholecystectomy, CABG, TKR, and Mastectomy in private and 8.79%, 4.99%, 12.67%, 10.58%, 3.32%, 2.35%, 11.83% in public hospital, respectively. Efficacy of TCS and SSI incidence in a particular surgical procedure were important determinants of cost savings using one-way sensitivity analysis. Conclusion: TCS suture led to cost savings across all 7 surgeries in both private and public hospitals in India.

Keywords: cost Savings, non-coated sutures, surgical site infection, triclosan-coated sutures

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18098 Quantitative Analysis of (+)-Catechin and (-)-Epicatechin in Pentace burmanica Stem Bark by HPLC

Authors: Thidarat Duangyod, Chanida Palanuvej, Nijsiri Ruangrungsi

Abstract:

Pentace burmanica Kurz., belonging to the Malvaceae family, is commonly used for anti-diarrhea in Thai traditional medicine. A method for quantification of (+)-catechin and (-)-epicatechin in P. burmanica stem bark from 12 different Thailand markets by reverse-phase high performance liquid chromatography (HPLC) was investigated and validated. The analysis was performed by a Shimadzu DGU-20A3 HPLC equipped with a Shimadzu SPD-M20A photo diode array detector. The separation was accomplished with an Inersil ODS-3 column (5 µm x 4.6 x 250 mm) using 0.1% formic acid in water (A) and 0.1% formic acid in acetonitrile (B) as mobile phase at the flow rate of 1 ml/min. The isocratic was set at 20% B for 15 min and the column temperature was maintained at 40 ºC. The detection was at the wavelength of 280 nm. Both (+)-catechin and (-)-epicatechin existed in the ethanolic extract of P. burmanica stem bark. The content of (-)-epicatechin was found as 59.74 ± 1.69 µg/mg of crude extract. In contrast, the quantitation of (+)-catechin content was omitted because of its small amount. The method was linear over a range of 5-200 µg/ml with good coefficients (r2 > 0.99) for (+)-catechin and (-)-epicatechin. Limit of detection values were found to be 4.80 µg/ml for (+)-catechin and 5.14 µg/ml for (-)-epicatechin. Limit of quantitation of (+)-catechin and (-)-epicatechin were of 14.54 µg/ml and 15.57 µg/ml respectively. Good repeatability and intermediate precision (%RSD < 3) were found in this study. The average recoveries of both (+)-catechin and (-)-epicatechin were obtained with good recovery in the range of 91.11 – 97.02% and 88.53 – 93.78%, respectively, with the %RSD less than 2. The peak purity indices of catechins were more than 0.99. The results suggested that HPLC method proved to be precise and accurate and the method can be conveniently used for (+)-catechin and (-)-epicatechin determination in ethanolic extract of P. burmanica stem bark. Moreover, the stem bark of P. burmanica was found to be a rich source of (-)-epicatechin.

Keywords: pentace burmanica, (+)-catechin, (-)-epicatechin, high performance liquid chromatography

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18097 Theoretical Analysis of Mechanical Vibration for Offshore Platform Structures

Authors: Saeed Asiri, Yousuf Z. AL-Zahrani

Abstract:

A new class of support structures, called periodic structures, is introduced in this paper as a viable means for isolating the vibration transmitted from the sea waves to offshore platform structures through its legs. A passive approach to reduce transmitted vibration generated by waves is presented. The approach utilizes the property of periodic structural components that creates stop and pass bands. The stop band regions can be tailored to correspond to regions of the frequency spectra that contain harmonics of the wave frequency, attenuating the response in those regions. A periodic structural component is comprised of a repeating array of cells, which are themselves an assembly of elements. The elements may have differing material properties as well as geometric variations. For the purpose of this research, only geometric and material variations are considered and each cell is assumed to be identical. A periodic leg is designed in order to reduce transmitted vibration of sea waves. The effectiveness of the periodicity on the vibration levels of platform will be demonstrated theoretically. The theory governing the operation of this class of periodic structures is introduced using the transfer matrix method. The unique filtering characteristics of periodic structures are demonstrated as functions of their design parameters for structures with geometrical and material discontinuities; and determine the propagation factor by using the spectral finite element analysis and the effectiveness of design on the leg structure by changing the ratio of step length and area interface between the materials is demonstrated in order to find the propagation factor and frequency response.

Keywords: vibrations, periodic structures, offshore, platforms, transfer matrix method

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18096 The Influences of Facies and Fine Kaolinite Formation Migration on Sandstone's Reservoir Quality, Sarir Formation, Sirt Basin Libya

Authors: Faraj M. Elkhatri

Abstract:

The spatial and temporal distribution of diagenetic alterations related impact on the reservoir quality of the Sarir Formation. ( present day burial depth of about 9000 feet) Depositional facies and diagenetic alterations are the main controls on reservoir quality of Sarir Formation Sirt Basin Libya; these based on lithology and grain size as well as authigenic clay mineral types and their distributions. However, petrology investigation obtained on study area with five sandstone wells concentrated on main rock components and the parameters that may have impacts on reservoirs. the main authigenic clay minerals are kaolinite and dickite, these investigations have confirmed by X.R.D analysis and clay fraction. mainly Kaolinite and Dickite were extensively presented on all of wells with high amounts. As well as trace of detrital smectite and less amounts of illitized mud-matrix are possibly find by SEM image. Thin layers of clay presented as clay-grain coatings in local depth interpreted as remains of dissolved clay matrix is partly transformed into kaolinite adjacent and towards pore throat. This also may have impacts on most of the pore throats of this sandstone which are open and relatively clean with some fine martial have been formed on occluded pores. This material is identified by EDS analysis to be collections of not only kaolinite booklets but also small disaggregated kaolinite platelets derived from the disaggregation of larger kaolinite booklets. These patches of kaolinite not only fill this pore but also coat some of the surrounding framework grains. Quartz grains often enlarged by authigenic quartz overgrowths partially occlude and reduce porosity. Scanning Electron Microscopy with Energy Dispersive Spectroscopy (SEM) was conducted on the post-test samples to examine any mud filtrate particles that may be in the pore throats. Semi-qualitative elemental data on selected minerals observed during the SEM study were obtained through the use of an Energy Dispersive Spectroscopy (EDS) unit. The samples showed mostly clean open pore throats with limited occlusion by kaolinite. very fine-grained elemental combinations (Si/Al/Na/Cl, Si/Al Ca/Cl/Ti, and Qtz/Ti) have been identified and conformed by EDS analysis. However, the identification of the fine grained disaggregated material as mainly kaolinite though study area.

Keywords: pore throat, fine migration, formation damage, solids plugging, porosity loss

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18095 Perceived Determinants of Obesity among Primary School Pupils in Eti Osa Local Government Area of Lagos State, Nigeria

Authors: B. O. Diyaolu, E. A. Okebanjo

Abstract:

Children in today’s world need attention and care even with their physique as obesity is also at the increased. Several factors can be responsible for obesity in children and adequate attention is paramount in other not to accommodate it into adolescent period. This study investigated perceived determinants of obesity among primary school pupils in Eti Osa Local Government area of Lagos State. Descriptive survey research design was used and population was all obese pupils in Eti Osa Local Government Area of Lagos State. 92 pupils were selected from randomly picked 12 primary schools while purposive sampling technique was used to pick primary 4-6 pupils. With the aid of body mass index (BMI) and age percentile chart the obese pupils were selected. The instrument for the study was a self-developed and structured questionnaire on perceived determinant of obesity. The questionnaire was divided into three sections. The Cronbach’s Alpha reliability coefficient of 0.74 was obtained. The hypotheses were tested at 0.05 significant levels. The completed questionnaire was collated coded and analyzed using descriptive statistics of frequency counts and percentage and inferential statistics of chi-square (X2). Findings of this study revealed that physical activities and parental influences were determinant of obesity. Physical activity is essential in reducing the rate of obesity in Eti Osa Local Government Area both at home and within the school environment. Primary schools need to create more playing ground for pupils to exercise themselves. Parents need to cater for their children diet ensuring not just the quantity but the quality as well.

Keywords: feeding pattern, obese pupils, parental influence, physical activities

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18094 The Study of X- Bracing on Limit State Behaviour of Buckling Restrained Brace (BRB) in Steel Frames Using Pushover Analysis

Authors: Peyman Shadman Heidari, Hamid Bastani, Pouya Shadman Heidari

Abstract:

Nowadays, using energy dampers in structures is highly considered for the dissipation and absorption of earthquake energy. The main advantage of using energy damper is absorbing the earthquake energy in some sections apart from the structure frame. Among different types of dampers, hysteresis dampers are of special place because of low cost, high reliability and the lack of mechanical parts. In this paper, a special kind of hysteresis damper is considered under the name of buckling brace, which is provided with the aim of the study and investigation of cross braces in boundary behaviour of steel frames using nonlinear static analysis. In this paper, ninety three models of steel frames with cross braces of buckling type are processed with different bays and heights and their plasticity index, behaviour coefficient, distribution type and the number of plastic hinges formed were calculated. Finally, the mean behaviour coefficient was compared with standard behaviour coefficient of 2800 and the suitable mode of braces placing in improving nonlinear behaviour and suitable distribution of plastic hinges were presented. In addition, it was determined that for some placing mode of braces the behaviour coefficient will increase to 15 times of recommended 2800 standard coefficient and in some placing modes, the braced bays will show considerable difference with suggested 2800 standard behaviour coefficient relative to each other.

Keywords: buckling restrained brace, plasticity index, behaviour coefficient, resistance coefficient, plastic joints

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18093 Numerical Analysis Of Stainless Steel Beam To Column Joints With Bolted Flush End Plates

Authors: Takwiir Tahriim Khan, Tausif Khalid, Mohammad Redwan Ahamed, Md Soebur Rahman

Abstract:

The mutual connection in joints has a significant impact on the safe and cost-effective design of steel structures. Generally, the end plates are welded at the end of the beam and columns are bolted with the end plates. Thus, the moment will be transferred at the interface, which is a critical segment at the connection. 3-D Finite Element Models (FEM) has been developed using ABAQUS 2017 software to predict the yield capacity of the end plate connections. The parameters used in this study are the depth, width, and thickness of the end plate, dimensions of the bolt, sectional and material properties of beams and columns. The influence width, depth, and thicknesses of the end plate connection on yield capacity were investigated through parametric studies. The results showed that, for increasing plate thickness from 0.3 inch to 0.8 inch by an increment of 0.1 inch the yield capacity increased by 2.85% on average, for decreasing the end plate depth from 13 inch to 11 inch the yield capacity increased by 25.4 %, and for decreasing the end plate width from 6.5 inch to 5.75 inch the yield capacity increased by 35.4%. Variation in yield capacity was also found by changing the beam and column section. Besides, the numerical results showed a good agreement with published experimental literature with an average variation of less than 8.3 % in yield capacity. So the study allows for a more effective combination of beam, column, and end plate dimensions.

Keywords: steel beam-column joints, finite element analysis, yield moment capacity, parametric study, ABAQUS, bolted joints, flush end plates, moment vs rotation curves

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18092 Geostatistical Simulation of Carcinogenic Industrial Effluent on the Irrigated Soil and Groundwater, District Sheikhupura, Pakistan

Authors: Asma Shaheen, Javed Iqbal

Abstract:

The water resources are depleting due to an intrusion of industrial pollution. There are clusters of industries including leather tanning, textiles, batteries, and chemical causing contamination. These industries use bulk quantity of water and discharge it with toxic effluents. The penetration of heavy metals through irrigation from industrial effluent has toxic effect on soil and groundwater. There was strong positive significant correlation between all the heavy metals in three media of industrial effluent, soil and groundwater (P < 0.001). The metal to the metal association was supported by dendrograms using cluster analysis. The geospatial variability was assessed by using geographically weighted regression (GWR) and pollution model to identify the simulation of carcinogenic elements in soil and groundwater. The principal component analysis identified the metals source, 48.8% variation in factor 1 have significant loading for sodium (Na), calcium (Ca), magnesium (Mg), iron (Fe), chromium (Cr), nickel (Ni), lead (Pb) and zinc (Zn) of tannery effluent-based process. In soil and groundwater, the metals have significant loading in factor 1 representing more than half of the total variation with 51.3 % and 53.6 % respectively which showed that pollutants in soil and water were driven by industrial effluent. The cumulative eigen values for the three media were also found to be greater than 1 representing significant clustering of related heavy metals. The results showed that heavy metals from industrial processes are seeping up toxic trace metals in the soil and groundwater. The poisonous pollutants from heavy metals turned the fresh resources of groundwater into unusable water. The availability of fresh water for irrigation and domestic use is being alarming.

Keywords: groundwater, geostatistical, heavy metals, industrial effluent

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18091 Influence of Physicochemical Water Quality Parameters on Abundance of Aquatic Insects in Rivers of Perak, Malaysia

Authors: Nur Atirah Hasmi, Nadia Nisha Musa, Hasnun Nita Ismail, Zulfadli Mahfodz

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The effect of water quality parameters on the abundance of aquatic insects has been studied in Batu Berangkai, Dipang, Kuala Woh and Lata Kinjang Rivers, Perak, northern peninsular Malaysia. The focuses are to compare the abundance of aquatic insects in each sampling areas and to investigate the physical and chemical factors (water temperature, depth of water, canopy, water velocity, pH value, and dissolved oxygen) on the abundance of aquatic insects. The samples and data were collected by using aquatic net and multi-probe parameter. Physical parameters; water velocity, water temperature, depth, canopy cover, and two chemical parameters; pH value and dissolved oxygen have been measured in situ and recorded. A total of 631 individuals classified into 6 orders and 18 families of aquatic insects were identified from four sampling sites. The largest percentage of samples collected is from order Plecoptera 35.8%, followed by Ephemeroptera 32.6%, Trichoptera 17.0%, Hemiptera 8.1%, Coleoptera 4.8%, and the least is Odonata 1.7%. The aquatic insects collected from Dipang River have the highest abundance of 273 individuals from 6 orders and 13 families and the least insects trapped at Lata Kinjang which only have 64 individuals from 5 orders and 6 families. There is significant association between different sampling areas and abundance of aquatic insects (p<0.05). High abundance of aquatic insects was found in higher water temperature, low water velocity, deeper water, low pH, high amount of dissolved oxygen, and the area that is not covered by canopy.

Keywords: aquatic insect, physicochemical parameter, river, water quality

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18090 Effect of Pre-bonding Storage Period on Laser-treated Al Surfaces

Authors: Rio Hirakawa, Christian Gundlach, Sven Hartwig

Abstract:

In recent years, the use of aluminium has further expanded and is expected to replace steel in the future as vehicles become lighter and more recyclable in order to reduce greenhouse gas (GHG) emissions and improve fuel economy. In line with this, structures and components are becoming increasingly multi-material, with different materials, including aluminium, being used in combination to improve mechanical utility and performance. A common method of assembling dissimilar materials is mechanical fastening, but it has several drawbacks, such as increased manufacturing processes and the influence of substrate-specific mechanical properties. Adhesive bonding and fusion bonding are methods that overcome the above disadvantages. In these two joining methods, surface pre-treatment of the substrate is always necessary to ensure the strength and durability of the joint. Previous studies have shown that laser surface treatment improves the strength and durability of the joint. Yan et al. showed that laser surface treatment of aluminium alloys changes α-Al2O3 in the oxide layer to γ-Al2O3. As γ-Al2O3 has a large specific surface area, is very porous and chemically active, laser-treated aluminium surfaces are expected to undergo physico-chemical changes over time and adsorb moisture and organic substances from the air or storage atmosphere. The impurities accumulated on the laser-treated surface may be released at the adhesive and bonding interface by the heat input to the bonding system during the joining phase, affecting the strength and durability of the joint. However, only a few studies have discussed the effect of such storage periods on laser-treated surfaces. This paper, therefore, investigates the ageing of laser-treated aluminium alloy surfaces through thermal analysis, electrochemical analysis and microstructural observations.AlMg3 of 0.5 mm and 1.5 mm thickness was cut using a water-jet cutting machine, cleaned and degreased with isopropanol and surface pre-treated with a pulsed fibre laser at 1060 nm wavelength, 70 W maximum power and 55 kHz repetition frequency. The aluminium surface was then analysed using SEM, thermogravimetric analysis (TGA), Fourier transform infrared spectroscopy (FTIR) and cyclic voltammetry (CV) after storage in air for various periods ranging from one day to several months TGA and FTIR analysed impurities adsorbed on the aluminium surface, while CV revealed changes in the true electrochemically active surface area. SEM also revealed visual changes on the treated surface. In summary, the changes in the laser-treated aluminium surface with storage time were investigated, and the final results were used to determine the appropriate storage period.

Keywords: laser surface treatment, pre-treatment, adhesion, bonding, corrosion, durability, dissimilar material interface, automotive, aluminium alloys

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18089 Evaluating the Effects of an Educational Video on Running Shoe Selection and Subjective Perceptions

Authors: Andrew Fife, Jean-Francois Esculier, Codi Ramsey, Kim Hebert-Losier

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Objectives: We aimed to identify how an evidence-based educational video influences how runners select shoes, and perceive shoe comfort, satisfaction, and performance over three months in comparison with a control video. Design: Two groups participated in a double-blind randomised controlled trial. Method: Fifty-six runners were randomly assigned to view one of two video presentations prior to purchasing new shoes for road running in speciality stores. Runners completed a survey with regards to their own shoes and one in reference to the new shoes purchased at three timepoints: before first use, onemonth post-purchase, and three-months post-purchase. Perceived shoe comfort, satisfaction, and performance were assessed using 100 mm visual analogue scales. Factors that influenced their shoe purchase were ranked in order of importance. Results: Comfort and satisfaction were not significantly different between groups and timepoints. The perceived performance of new shoes (75.6 mm) was significantly greater than own shoes (mean: 67.6 mm) before first use, but ratings returned to own-shoe levels one month later in both groups. The group receiving the evidence-based presentation reported their purchased shoes as being influenced more by the video (55.4 mm) than the control group (21.8 mm), although both chose the same brand and model as previously worn over half of the time. Runners in both groups prioritised fit, comfort, and choosing similar shoes to the ones they previously used. Conclusions: In contrast to expectations, the evidence-based educational video did not appear to influence running shoe selection, or overall perceived shoe comfort, satisfaction, or performance.

Keywords: comfort, consumer behaviour, consciousness, education, running, shoes

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18088 Geological and Geotechnical Investigation of a Landslide Prone Slope Along Koraput- Rayagada Railway Track Odisha, India: A Case Study

Authors: S. P. Pradhan, Amulya Ratna Roul

Abstract:

A number of landslides are occurring during the rainy season along Rayagada-Koraput Railway track for past three years. The track was constructed about 20 years ago. However, the protection measures are not able to control the recurring slope failures now. It leads to a loss to Indian Railway and its passengers ultimately leading to wastage of time and money. The slopes along Rayagada-Koraput track include both rock and soil slopes. The rock types include mainly Khondalite and Charnockite whereas soil slopes are mainly composed of laterite ranging from less weathered to highly weathered laterite. The field studies were carried out in one of the critical slope. Field study was followed by the kinematic analysis to assess the type of failure. Slake Durability test, Uniaxial Compression test, specific gravity test and triaxial test were done on rock samples to calculate and assess properties such as weathering index, unconfined compressive strength, density, cohesion, and friction angle. Following all the laboratory tests, rock mass rating was calculated. Further, from Kinematic analysis and Rock Mass Ratingbasic, Slope Mass Rating was proposed for each slope. The properties obtained were used to do the slope stability simulations using finite element method based modelling. After all the results, suitable protection measures, to prevent the loss due to slope failure, were suggested using the relation between Slope Mass Rating and protection measures.

Keywords: landslides, slope stability, rock mass rating, slope mass rating, numerical simulation

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18087 Effect of Soaking Period of Clay on Its California Bearing Ratio Value

Authors: Robert G. Nini

Abstract:

The quality of road pavement is affected mostly by the type of sub-grade which is acting as road foundation. The roads degradation is related to many factors especially the climatic conditions, the quality, and the thickness of the base materials. The thickness of this layer depends on its California Bearing Ratio (CBR) test value which by its turn is highly affected by the quantity of water infiltrated under the road after heavy rain. The capacity of the base material to drain out its water is predominant factor because any change in moisture content causes change in sub-grade strength. This paper studies the effect of the soaking period of soil especially clay on its CBR value. For this reason, we collected many clayey samples in order to study the effect of the soaking period on its CBR value. On each soil, two groups of experiments were performed: main tests consisting of Proctor and CBR test from one side and from other side identification tests consisting of other tests such as Atterberg limits tests. Each soil sample was first subjected to Proctor test in order to find its optimum moisture content which will be used to perform the CBR test. Four CBR tests were performed on each soil with different soaking period. The first CBR was done without soaking the soil sample; the second one with two days soaking, the third one with four days soaking period and the last one was done under eight days soaking. By comparing the results of CBR tests performed with different soaking time, a more detailed understanding was given to the role of the water in reducing the CBR of soil. In fact, by extending the soaking period, the CBR was found to be reduced quickly the first two days and slower after. A precise reduction factor of the CBR in relation with soaking period was found at the end of this paper.

Keywords: California Bearing Ratio, clay, proctor test, soaking period, sub-grade

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18086 Optimization of Smart Beta Allocation by Momentum Exposure

Authors: J. B. Frisch, D. Evandiloff, P. Martin, N. Ouizille, F. Pires

Abstract:

Smart Beta strategies intend to be an asset management revolution with reference to classical cap-weighted indices. Indeed, these strategies allow a better control on portfolios risk factors and an optimized asset allocation by taking into account specific risks or wishes to generate alpha by outperforming indices called 'Beta'. Among many strategies independently used, this paper focuses on four of them: Minimum Variance Portfolio, Equal Risk Contribution Portfolio, Maximum Diversification Portfolio, and Equal-Weighted Portfolio. Their efficiency has been proven under constraints like momentum or market phenomenon, suggesting a reconsideration of cap-weighting.
 To further increase strategy return efficiency, it is proposed here to compare their strengths and weaknesses inside time intervals corresponding to specific identifiable market phases, in order to define adapted strategies depending on pre-specified situations. 
Results are presented as performance curves from different combinations compared to a benchmark. If a combination outperforms the applicable benchmark in well-defined actual market conditions, it will be preferred. It is mainly shown that such investment 'rules', based on both historical data and evolution of Smart Beta strategies, and implemented according to available specific market data, are providing very interesting optimal results with higher return performance and lower risk.
 Such combinations have not been fully exploited yet and justify present approach aimed at identifying relevant elements characterizing them.

Keywords: smart beta, minimum variance portfolio, equal risk contribution portfolio, maximum diversification portfolio, equal weighted portfolio, combinations

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18085 Prediction of Solanum Lycopersicum Genome Encoded microRNAs Targeting Tomato Spotted Wilt Virus

Authors: Muhammad Shahzad Iqbal, Zobia Sarwar, Salah-ud-Din

Abstract:

Tomato spotted wilt virus (TSWV) belongs to the genus Tospoviruses (family Bunyaviridae). It is one of the most devastating pathogens of tomato (Solanum Lycopersicum) and heavily damages the crop yield each year around the globe. In this study, we retrieved 329 mature miRNA sequences from two microRNA databases (miRBase and miRSoldb) and checked the putative target sites in the downloaded-genome sequence of TSWV. A consensus of three miRNA target prediction tools (RNA22, miRanda and psRNATarget) was used to screen the false-positive microRNAs targeting sites in the TSWV genome. These tools calculated different target sites by calculating minimum free energy (mfe), site-complementarity, minimum folding energy and other microRNA-mRNA binding factors. R language was used to plot the predicted target-site data. All the genes having possible target sites for different miRNAs were screened by building a consensus table. Out of these 329 mature miRNAs predicted by three algorithms, only eight miRNAs met all the criteria/threshold specifications. MC-Fold and MC-Sym were used to predict three-dimensional structures of miRNAs and further analyzed in USCF chimera to visualize the structural and conformational changes before and after microRNA-mRNA interactions. The results of the current study show that the predicted eight miRNAs could further be evaluated by in vitro experiments to develop TSWV-resistant transgenic tomato plants in the future.

Keywords: tomato spotted wild virus (TSWV), Solanum lycopersicum, plant virus, miRNAs, microRNA target prediction, mRNA

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18084 Dual-use UAVs in Armed Conflicts: Opportunities and Risks for Cyber and Electronic Warfare

Authors: Piret Pernik

Abstract:

Based on strategic, operational, and technical analysis of the ongoing armed conflict in Ukraine, this paper will examine the opportunities and risks of using small commercial drones (dual-use unmanned aerial vehicles, UAV) for military purposes. The paper discusses the opportunities and risks in the information domain, encompassing both cyber and electromagnetic interference and attacks. The paper will draw conclusions on a possible strategic impact to the battlefield outcomes in the modern armed conflicts by the widespread use of dual-use UAVs. This article will contribute to filling the gap in the literature by examining based on empirical data cyberattacks and electromagnetic interference. Today, more than one hundred states and non-state actors possess UAVs ranging from low cost commodity models, widely are dual-use, available and affordable to anyone, to high-cost combat UAVs (UCAV) with lethal kinetic strike capabilities, which can be enhanced with Artificial Intelligence (AI) and Machine Learning (ML). Dual-use UAVs have been used by various actors for intelligence, reconnaissance, surveillance, situational awareness, geolocation, and kinetic targeting. Thus they function as force multipliers enabling kinetic and electronic warfare attacks and provide comparative and asymmetric operational and tactical advances. Some go as far as argue that automated (or semi-automated) systems can change the character of warfare, while others observe that the use of small drones has not changed the balance of power or battlefield outcomes. UAVs give considerable opportunities for commanders, for example, because they can be operated without GPS navigation, makes them less vulnerable and dependent on satellite communications. They can and have been used to conduct cyberattacks, electromagnetic interference, and kinetic attacks. However, they are highly vulnerable to those attacks themselves. So far, strategic studies, literature, and expert commentary have overlooked cybersecurity and electronic interference dimension of the use of dual use UAVs. The studies that link technical analysis of opportunities and risks with strategic battlefield outcomes is missing. It is expected that dual use commercial UAV proliferation in armed and hybrid conflicts will continue and accelerate in the future. Therefore, it is important to understand specific opportunities and risks related to the crowdsourced use of dual-use UAVs, which can have kinetic effects. Technical countermeasures to protect UAVs differ depending on a type of UAV (small, midsize, large, stealth combat), and this paper will offer a unique analysis of small UAVs both from the view of opportunities and risks for commanders and other actors in armed conflict.

Keywords: dual-use technology, cyber attacks, electromagnetic warfare, case studies of cyberattacks in armed conflicts

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18083 Shifting Gender Roles: Exploring Settler Communities in Guam and Bali

Authors: Rochelle Alviz, Kirk Johnson

Abstract:

This study explores the changing nature of gender roles in two traditional island societies. The research focuses particularly on the settler populations within each community (the Filipinos in Guam and the Javanese in Bali). The research seeks to understand the influence of both the forces of globalization and the dynamics of competing cultures on gender roles. To achieve this, a qualitative research design is used, employing in-depth interviews with individuals from both communities and field notes from participant observation. The study finds that globalization and competing cultural norms have influenced traditional gender roles and expectations in two primary areas of social life: the family and the economy. The importance of these two areas of social life to both communities has led to changes and adaptations in gender roles. In the family context, individuals reconcile their traditional gender roles from their country of origin with the dominant or indigenous gender roles of their new place of residence. In the economic context, the study finds that gender roles influence economic participation, including the types of jobs individuals pursue based on their gender roles. The results of the study provide valuable insights into the complexities and nuances of gender roles and the different factors that influence their evolution and adaptation over time. The research also highlights the influence of globalization on traditional societies and settler populations and the ways in which individuals navigate the competing cultural norms and expectations surrounding gender roles. The research contributes to a better understanding of the interplay between culture, globalization, and gender roles and the implications of these changes for individuals and communities.

Keywords: gender roles, culture, settler communities, family, economy, Guam, Bali, globalization

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18082 Buffer Allocation and Traffic Shaping Policies Implemented in Routers Based on a New Adaptive Intelligent Multi Agent Approach

Authors: M. Taheri Tehrani, H. Ajorloo

Abstract:

In this paper, an intelligent multi-agent framework is developed for each router in which agents have two vital functionalities, traffic shaping and buffer allocation and are positioned in the ports of the routers. With traffic shaping functionality agents shape the traffic forward by dynamic and real time allocation of the rate of generation of tokens in a Token Bucket algorithm and with buffer allocation functionality agents share their buffer capacity between each other based on their need and the conditions of the network. This dynamic and intelligent framework gives this opportunity to some ports to work better under burst and more busy conditions. These agents work intelligently based on Reinforcement Learning (RL) algorithm and will consider effective parameters in their decision process. As RL have limitation considering much parameter in its decision process due to the volume of calculations, we utilize our novel method which invokes Principle Component Analysis (PCA) on the RL and gives a high dimensional ability to this algorithm to consider as much as needed parameters in its decision process. This implementation when is compared to our previous work where traffic shaping was done without any sharing and dynamic allocation of buffer size for each port, the lower packet drop in the whole network specifically in the source routers can be seen. These methods are implemented in our previous proposed intelligent simulation environment to be able to compare better the performance metrics. The results obtained from this simulation environment show an efficient and dynamic utilization of resources in terms of bandwidth and buffer capacities pre allocated to each port.

Keywords: principal component analysis, reinforcement learning, buffer allocation, multi- agent systems

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18081 A Narrative Inquiry of Identity Formation of Chinese Fashion Designers

Authors: Lily Ye

Abstract:

The contemporary fashion industry has witnessed the global rise of Chinese fashion designers. China plays more and more important role in this sector globally. One of the key debates in contemporary time is the conception of Chinese fashion. A close look at previous discussions on Chinese fashion reveals that most of them are explored through the lens of cultural knowledge and assumptions, using the dichotomous models of East and West. The results of these studies generate an essentialist and orientalist notion of Chinoiserie and Chinese fashion, which sees individual designers from China as undifferential collective members marked by a unique and fixed set of cultural scripts. This study challenges this essentialist conceptualization and brings fresh insights to the discussion of Chinese fashion identity against the backdrop of globalisation. Different from a culturalist approach to researching Chinese fashion, this paper presents an alternative position to address the research agenda through the mobilisation of Giddens’ (1991) theory of reflexive identity formation, privileging individuals’ agency and reflexivity. This approach to the discussion of identity formation not only challenges the traditional view seeing identity as the distinctive and essential characteristics belonging to any given individual or shared by all members of a particular social category or group but highlights fashion designers’ strategic agency and their role as fashion activist. This study draws evidence from a textual analysis of published stories of a group of established Chinese designers such as Guo Pei, Huishan Zhang, Masha Ma, Uma Wang, and Ma Ke. In line with Giddens’ concept of 'reflexive project of the self', this study uses a narrative methodology. Narratives are verbal accounts or stories relating to experiences of Chinese fashion designers. This approach offers the fashion designers a chance to 'speak' for themselves and show the depths and complexities of their experiences. It also emphasises the nuances of identity formation in fashion designers, whose experiences cannot be captured in neat typologies. Thematic analysis (Braun and Clarke, 2006) is adopted to identify and investigate common themes across the whole dataset. At the centre of the analysis is individuals’ self-articulation of their perceptions, experiences and themselves in relation to culture, fashion and identity. The finding indicates that identity is constructed around anchors such as agency, cultural hybridity, reflexivity and sustainability rather than traditional collective categories such as culture and ethnicity. Thus, the old East-West dichotomy is broken down, and essentialised social categories are challenged by the multiplicity and fragmentation of self and cultural hybridity created within designers’ 'small narratives'.

Keywords: Chinoiserie, fashion identity, fashion activism, narrative inquiry

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18080 The Generation of Insulin Producing Cells from Human Mesenchymal Stem Cells by miR-375 and Anti-miR-9

Authors: Arefeh Jafarian, Mohammad Taghikani, Saied Abroun, Amir Allahverdi, Masoud Soleimani

Abstract:

Introduction: The miRNAs have key roles in control of pancreatic islet development and insulin secretion. In this regards, current study investigated the pancreatic differentiation of human bone marrow mesenchymal stem cells (hBM-MSCs) by up-regulation of miR-375 and down-regulation of miR-9 by lentiviruses containing miR-375 and anti-miR-9. Findings: After 21 days of induction, islet-like clusters containing insulin producing cells (IPCs) were confirmed by dithizone (DTZ) staining. The IPCs and β cell specific related genes and proteins were detected using qRT-PCR and immunofluorescence on days 7, 14 and 21 of differentiation. Glucose challenge test was performed at different concentrations of glucose as well as extracellular and intracellular insulin and C-peptide were assayed using ELISA kit. In derived IPCs by miR-375 alone are capable to express insulin and other endocrine specific transcription factors, the cells lack the machinery to respond to glucose. The differentiated hMSCs by miR-375 and anti-miR-9 lentiviruses could secrete insulin and c-peptide in a glucose-regulated manner. Conclusion: It was found that over-expression of miR-375 led to a reduction in levels of Mtpn protein in derived IPCs, while treatment with anti-miR-9 following miR-375 over-expression had synergistic effects on MSCs differentiation and insulin secretion in a glucose-regulated manner. The researchers reported that silencing of miR-9 increased OC-2 protein in IPCs that may contribute to the observed glucose-regulated insulin secretion. These findings highlight miRNAs functions in stem cells differentiation and suggest that they could be used as therapeutic tools for gene-based therapy in diabetes mellitus.

Keywords: diabetes, differentiation, MSCs, insulin producing cells, miR-375, miR-9

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18079 Biodegradable and Bioactive Scaffold for Bone Tissue Engineering

Authors: A. M. Malagon Escandon, J. A. Arenas Alatorre, C. P. Chaires Rosas, N. A. Vazquez Torres, B. Hernandez Tellez, G. Pinon Zarate, M. Herrera Enriquez, A. E. Castell Rodriguez

Abstract:

The current approach to the treatment of bone defects involves the use of scaffolds that provide a biological and mechanically stable niche to favor tissue repair. Despite the significant progress in the field of bone tissue engineering, several main problems associated are attributed to giving a low biodegradation degree, does not promote osseointegration and regeneration, if the bone is not healing as well as expected or fails to heal, will not be given a proper ossification or new bone formation. The actual approaches of bone tissue regeneration are directed to the use of decellularized native extracellular matrices, which are able of retain their own architecture, mechanic properties, biodegradability and promote new bone formation because they are capable of conserving proteins and other factors that are founded in physiological concentrations. Therefore, we propose an extracellular matrix-based bioscaffolds derived from bovine cancellous bone, which is processed by decellularization, demineralization, and hydrolysis of the collagen protein, these protocols have been successfully carried out in other organs and tissues; the effectiveness of its biosafety has also been previously evaluated in vivo and Food and Drug Administration (FDA) approved. In the specific case of bone, a more complex treatment is needed in comparison with other organs and tissues because is necessary demineralization and collagen denaturalization. The present work was made in order to obtain a temporal scaffold that succeed in degradation in an inversely proportional way to the synthesis of extracellular matrix and the maturation of the bone by the cells of the host.

Keywords: bioactive, biodegradable, bone, extracellular matrix-based bioscaffolds, stem cells, tissue engineering

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18078 Criminal Psychology: The Relationship Between Posttraumatic Stress Disorder and Criminal Justice Involvement in Vietnam War Veterans

Authors: Danielle Page

Abstract:

Foregoing studies, statistics, and medical evaluations have established a relationship between Posttraumatic stress disorder (PTSD) and criminal justice involvement in Vietnam veterans. War is highly trauma inducing and can leave combat veterans with mental disorders ranging from psychopathic thoughts to suicidal ideation. The majority of those suffering are unaware that they have PTSD, and as a coping mechanism, they often turn to self isolation. Beyond isolation, many veterans with symptomatic PTSD turn to aggression and substance abuse to cope with their internal agony. The most common crimes committed by veterans with PTSD fall into the assault and drug/alcohol abuse categories. Thus, a relationship is established between veteran populations and the criminal justice system. This research aims to define the relationship between PTSD and criminal justice involvement in veterans, explore the mediating factors in this relationship, and analyze numerous court cases in this subject area. Further, it will examine the ways in which crime rates can be reduced for veterans with symptoms of PTSD. This ranges from the improvement of healthcare systems to the implementation of special courts to handle veteran cases. The contribution of this work to the field of forensic psychology will be significant, as it will analyze preexisting case studies and experimental data in an effort to improve the ways in which veteran cases are handled in the criminal justice system. Military personnel involved in the criminal justice system are a vulnerable population in need of healthcare and legislative attention, and this work will bring us one step closer to providing them with just that.

Keywords: forensic psychology, psychotraumatology, PTSD, veterans

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18077 Investigating the Use of English Arabic Codeswitching in EFL classroom Oral Discourse Case study: Middle school pupils of Ain Fekroun, Wilaya of Oum El Bouaghi Algeria

Authors: Fadila Hadjeris

Abstract:

The study aims at investigating the functions of English-Arabic code switching in English as a foreign language classroom oral discourse and the extent to which they can contribute to the flow of classroom interaction. It also seeks to understand the views, beliefs, and perceptions of teachers and learners towards this practice. We hypothesized that code switching is a communicative strategy which facilitates classroom interaction. Due to this fact, both teachers and learners support its use. The study draws on a key body of literature in bilingualism, second language acquisition, and classroom discourse in an attempt to provide a framework for considering the research questions. It employs a combination of qualitative and quantitative research methods which include classroom observations and questionnaires. The analysis of the recordings shows that teachers’ code switching to Arabic is not only used for academic and classroom management reasons. Rather, the data display instances in which code switching is used for social reasons. The analysis of the questionnaires indicates that teachers and pupils have different attitudes towards this phenomenon. Teachers reported their deliberate switching during EFL teaching, yet the majority was against this practice. According to them, the use of the mother has detrimental effects on the acquisition and the practice of the target language. In contrast, pupils showed their preference to their teachers’ code switching because it enhances and facilitates their understanding. These findings support the fact that the shift to pupils’ mother tongue is a strategy which aids and facilitates the teaching and the learning of the target language. This, in turn, necessitates recommendations which are suggested to teachers and course designers.

Keywords: bilingualism, codeswitching, classroom interaction, classroom discourse, EFL learning/ teaching, SLA

Procedia PDF Downloads 466
18076 Identification of Environmental Damage Due to Mining Area Bangka Islands in Indonesia

Authors: Aroma Elmina Martha

Abstract:

Environment affects the continuity of life and human well-being and the bodies of other living. Environmental quality is very closely related to the quality of life. Sustainability must be protected from damage due to the use of natural resources, such as tin mining in Bangka island. This research is a descriptive study, which identifies the environmental damage caused by mining land and sea in Bangka district. The approach used is juridical, social and economic. The study uses primary legal materials, secondary, and tertiary, equipped with field research. The analysis technique used is qualitative analysis. The impacts of mining on land among other physical and chemical damage, erosion and widening the depth of the river, a pool of micro-climate, the quality and feasibility, vegetation, wildlife and biodiversity, land values, social and economic. This mining causes damage to the soil structure, and puddles in the former digs which were not backfilled again. The impact of mining on the ocean such as changes in current surge, erosion and abrasion basic coastal waters, shoreline change, marine water quality changes, and changes in marine communities. The findings of the research show that tin mining in the sea also potentially have a significant impact on the life of the reef, populations of marine organisms. However, mining on land needs to consider the impact of the damage, so that the damage can be minimized. In the recovery process needs to be pursued by exploiting the rest of the pile of tin. Thus, mining activities should take into account the distance of beach sediment size, wave height, wave length, wave period, and the acceleration of gravity. The process of the tin washing should be done in a fairly safe area, thus avoiding damage to the coral reefs that will eventually reduce the population of marine life.

Keywords: abration, environmental damage, mining, shoreline

Procedia PDF Downloads 314
18075 The Impact of the Board of Directors’ Characteristics on Tax Aggressiveness in USA Companies

Authors: jihen ayadi sellami

Abstract:

The rapid evolution of the global financial landscape has led to increased attention to corporate tax policies and the need to understand the factors that influence their tax behavior. In order to mitigate any residual loss for shareholders resulting from tax aggressiveness and resolve the agency problem, appropriate systems that separate the function of management from that of controlling are needed. In this context of growing concerns to limit aggressive corporate taxation practices through governance, this study discusses. Its aims is to examine the influence of six key characteristics of the board of directors (board size, diligence, CEO duality, presence of audit committees, gender diversity and independence of directors), given a governance mechanism, on the tax decisions of non-financial corporations in the United State. In fact, using a sample of 90 non-financial US firms from S&P 500 over a period of 4 years going from 2014 to 2017, the results based on a multivariate linear regression highlight significant associations between these characteristics and corporate tax policy. Notably, larger board, gender diversity, diligence and increased director independence appear to play an important role in reducing aggressive taxation. While duality has a positive and significant correlation with tax aggressiveness, that can be explained by the fact that the manager did properly exploit his specific position within the company. These findings contribute to a deeper understanding of how board characteristics can influence corporate tax management, providing avenues for more effective corporate governance and more responsible tax decision-making

Keywords: tax aggressiveness, board of directors, board size, CEO duality, audit committees, gender diversity, director independence, diligence, corporate governance, united states

Procedia PDF Downloads 54