Search results for: school-based study
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 50331

Search results for: school-based study

48591 Paediatric Motor Difficulties and Internalising Problems: An Integrative Review on the Environmental Stress Hypothesis

Authors: Noah Erskine, Jaime Barratt, John Cairney

Abstract:

The current study aims to provide an in-depth analysis and extension of the Environmental Stress Hypothesis (ESH) framework, focusing on the complex interplay between poor motor skills and internalising problems like anxiety and depression. Using an integrative research review methodology, this study synthesizes findings from 38 articles, both empirical and theoretical, building upon the foundational work of the model. The hypothesis posits that poor motor skills serve as a primary stressor, leading to internalising problems through various secondary stressors. A rigorous comparison of data was conducted, considering study design, findings, and methodologies - while giving special attention to variables such as age, sex, and comorbidities. The study also enhances the ESH framework by introducing resource buffers, including optimism and familial support, as additional influencing factors. This multi-level approach yields a more nuanced and comprehensive ESH framework, highlighting the need for future studies to consider intersectional variables and how they may vary across various life stages.

Keywords: motor coordination, mental health, developmental coordination disorders, paediatric comorbidities, obesity, peer problems

Procedia PDF Downloads 77
48590 The Impact of Open Defecation on Fecal-Oral Infections: A Case Study in Burat and Ngaremara Wards of Isiolo County, Kenya

Authors: Kimutai Joan Jepkorir, Moturi Wilkister Nyaora

Abstract:

The practice of open defecation can be devastating for human health as well as the environment, and this practice persistence could be due to ingrained habits that individuals continue to engage in despite having a better alternative. Safe disposal of human excreta is essential for public health protection. This study sought to find if open defecation relates to fecal-oral infections in Burat and Ngaremara Wards in Isiolo County. This was achieved through conducting a cross-sectional study. Simple random sampling technique was used to select 385 households that were used in the study. Data collection was done by use of questionnaires and observation checklists. The result show that 66% of the respondents disposed-off fecal matter in a safe manner, whereas 34% disposed-off fecal matter in unsafe manner through open defecation. The prevalence proportions per 1000 of diarrhea and intestinal worms among children under-5 years of age were 142 and 21, respectively. The prevalence proportions per 1000 of diarrhea and typhoid among children over-5 years of age were 20 and 20, respectively.

Keywords: faecal-oral infections, open defecation, prevalence proportion, sanitation

Procedia PDF Downloads 306
48589 Navigating Urban Childcare Challenges: Perspectives of Dhaka City Parents

Authors: Md. Shafiullah

Abstract:

This study delves into the evolving landscape of urban childcare in Bangladesh, focusing on the experiences and challenges faced by parents in Dhaka city. This paper argues that the traditional childcare arrangement of city families is inadequate to meet the development needs of children. The study aims to explore the childcare challenges faced by urban parents as they transition from traditional family-based childcare networks to alternative caregiving arrangements amidst urbanization, economic shifts, and social transformations. Utilizing a mixed-method research approach, combining quantitative surveys (n = 200) and four qualitative interviews, the research examines the parental viewpoints on childcare practices and the role of societal norms and values. The study finds childcare crises in both the family and daycare settings. In family care, caregiving suffers from the less availability of grandparents, a lack of skills of caregivers, and a lack of child interaction. As for the daycare, it is affected by the absence of appropriate policies, a lack of quality, health and safety concerns, affordability issues, and cultural concerns. Additionally, the study highlights inadequacies in childcare policies and regulatory frameworks, calling for comprehensive reforms to address the childcare vacuum in urban areas. By shifting the focus from developed to developing countries, this study contributes to the literature and suggests policy implications for Bangladesh and beyond.

Keywords: childcare, child development, childcare policy, daycare, Bangladesh

Procedia PDF Downloads 57
48588 Assessing the Use of Biomedicine in Nigeria: A Case Study of IDO and Northwest Local Government Areas of Ibadan, Nigeria

Authors: Adeyemi A. Ajisebiolola

Abstract:

This study examined people’s responses to demand and consumption of herbal medicines in Nigeria. It also assessed people’s evaluation of the effectiveness of the existing medicines on the treatment of ailments and encouraging forest products utilization for greener future in terms of healthcare delivery. Two Local Government Areas, namely Ido and Ibadan Northwest were adopted for the study; Ido is characterized by rural populace and Ibadan Northwest by urban populace. Out of 500 questionnaires randomly administered to the households in the two local government areas of study, 481 (96.2%) were recovered. Statistical analysis employed showed that people were beginning to understand the importance of herbal medicines in Nigeria as majority of the households use herbal medicines to treat various ailments. Among the major problems encountered by the respondents are lack of precise dosage and adequate preservation methods. It was recommended that Forestry Research Institutes in Nigeria should be deeply involved in the findings on medicinal plants, package them into products and make them available to the society for sustainable healthcare management and greener future of the nation.

Keywords: demand and consumption, forest products, herbal medicines, Nigeria

Procedia PDF Downloads 132
48587 The Child Attachment Interview: A Psychometric Longitudinal Validation Study in a German Sample

Authors: Jorn Meyer, Stefan Sturmer

Abstract:

The assessment of attachment patterns in toddlers and adults has been well researched, and valid diagnostic methods (e.g., Strange Situation Test, Adult Attachment Interview) are applicable. For middle and late childhood, on the other hand, there are only few validated methods available so far. For the Child Attachment Interview (CAI) promising validation studies from English-speaking countries are available, but so far a comprehensive study on the validity of a German sample is lacking. Within the scope of a longitudinal project, the results of the first point of measurement are reported in this study. A German-language version of the CAI was carried out with 111 primary school children (56% female; age: M = 8.34, SD = 0.49). In relation to psychometric quality criteria, parameters on interrater reliability, construct validity and discriminant, and convergent validity are reported. Analyses of the correlations between attachment patterns and internalizing and externalizing behavior problems from parent and teacher reports are presented. The implications for the German-language assessment of attachment in middle and late childhood in research and individual case diagnostics, e.g., in the context of conducting expert evaluation reports for family courts, are discussed.

Keywords: attachment, attachment assessment, developmental psychology, longitudinal study

Procedia PDF Downloads 242
48586 Machine Learning in Momentum Strategies

Authors: Yi-Min Lan, Hung-Wen Cheng, Hsuan-Ling Chang, Jou-Ping Yu

Abstract:

The study applies machine learning models to construct momentum strategies and utilizes the information coefficient as an indicator for selecting stocks with strong and weak momentum characteristics. Through this approach, the study has built investment portfolios capable of generating superior returns and conducted a thorough analysis. Compared to existing research on momentum strategies, machine learning is incorporated to capture non-linear interactions. This approach enhances the conventional stock selection process, which is often impeded by difficulties associated with timeliness, accuracy, and efficiency due to market risk factors. The study finds that implementing bidirectional momentum strategies outperforms unidirectional ones, and momentum factors with longer observation periods exhibit stronger correlations with returns. Optimizing the number of stocks in the portfolio while staying within a certain threshold leads to the highest level of excess returns. The study presents a novel framework for momentum strategies that enhances and improves the operational aspects of asset management. By introducing innovative financial technology applications to traditional investment strategies, this paper can demonstrate significant effectiveness.

Keywords: information coefficient, machine learning, momentum, portfolio, return prediction

Procedia PDF Downloads 54
48585 Influence of Age and Religion on Sexual Behaviours of Undergraduates in Southwest, Nigeria

Authors: Tosin Emmanuel Akinduyo, F. O. Ojewola

Abstract:

This study investigated the influence of age and religion on the sexual behaviours of undergraduates in southwest Nigeria. The aim of this study is to examine the sexual behaviour of undergraduates based on moderating variables of age and religion. The research design was a descriptive research design of the survey type. The sample for the study was 1,200 undergraduates selected through a multi-stage sampling procedure. A self-constructed questionnaire titled “Sexual Behaviours Questionnaire” (SBCUQ) with Pearson reliability (r) of 0.68 was used to elicit information from the respondents. Two research questions were answered using frequency count, percentage, means, and standard deviation. The two hypotheses were tested using t-test and ANOVA. Where the result of ANOVA showed a significant difference, the Scheffe Posthoc test was used to show where the significant difference (s) occurred. The findings of the study revealed that age and religion influenced undergraduates’ sexual behaviour. Based on the findings, the government at all tiers, in collaboration with the university management, should introduce sex education as a course to enlighten undergraduates and inform them of moderation needed as expected in their sexual expressions. Professional counsellors and religious organizations should always line up seminars and workshops for undergraduates on acceptable engagement in their sexual behaviours.

Keywords: age, religion, sexual behaviuors, undergraduates

Procedia PDF Downloads 73
48584 Impact of Lifelong-Learning Mindset on Career Success of the Accounting and Finance Professionals

Authors: R. W. A. V. A. Wijenayake, P. M. R. N. Fernando, S. Nilesh, M. D. G. M. S. Diddeniya, M. Weligodapola, P. Shamila

Abstract:

The study is designed to examine the impact of a lifelong learning mindset on the career success of accounting and finance professionals in the western province of Sri Lanka. The learning mindset impacts the career success of accounting and finance professionals. The main objective of this study is to identify how the lifelong-learning mindset impacts on the career success of accounting and finance professionals. The lifelong learning mindset is the desire to learn new things and curiosity, resilience, and strategic thinking are the selected constructs to measure the lifelong learning mindset. Career success refers to certain objectives and emotional measures of improvement in one’s work life. The related variables of career success are measured through the number of promotions that have been granted in his/her work life. Positivism is the research paradigm, and the deductive approach is involved as this study relies on testing an existing theory. To conduct the study, the accounting and finance professionals in the western province in Sri Lanka were selected because most reputed international and local companies and specifically, headquarters of most of the companies are in western province. The responses cannot be collected from the whole population. Therefore, this study used a simple random sampling method, and the sample size was 120. Therefore, to identify the impact, 5-point Likert scale is used to perform this quantitative data. Required data gathered through an online questionnaire and the final outputs of the study will offer certain important recommendations to several parties such as universities, undergraduates, companies, and the policymakers to improve, help mentally and financially and motivate the students and the employees to continue their studies without ceasing after completion of their degree.

Keywords: career success, curiosity, lifelong learning mindset, resilience, strategic thinking

Procedia PDF Downloads 88
48583 Performance Improvement in a Micro Compressor for Micro Gas Turbine Using Computational Fluid Dynamics

Authors: Kamran Siddique, Hiroyuki Asada, Yoshifumi Ogami

Abstract:

Micro gas turbine (MGT) nowadays has a wide variety of applications from drones to hybrid electric vehicles. As microfabrication technology getting better, the size of MGT is getting smaller. Overall performance of MGT is dependent on the individual components. Each component’s performance is dependent and interrelated with another component. Therefore, careful consideration needs to be given to each and every individual component of MGT. In this study, the focus is on improving the performance of the compressor in order to improve the overall performance of MGT. Computational Fluid Dynamics (CFD) is being performed using the software FLUENT to analyze the design of a micro compressor. Operating parameters like mass flow rate and RPM, and design parameters like inner blade angle (IBA), outer blade angle (OBA), blade thickness and number of blades are varied to study its effect on the performance of the compressor. Pressure ratio is used as a tool to measure the performance of the compressor. Higher the pressure ratio, better the design is. In the study, target mass flow rate is 0.2 g/s and RPM to be less than or equal to 900,000. So far, a pressure ratio of above 3 has been achieved at 0.2 g/s mass flow rate with 5 rotor blades, 0.36 mm blade thickness, 94.25 degrees OBA and 10.46 degrees IBA. The design in this study differs from a regular centrifugal compressor used in conventional gas turbines such that compressor is designed keeping in mind ease of manufacturability. So, this study proposes a compressor design which has a good pressure ratio, and at the same time, it is easy to manufacture using current microfabrication technologies.

Keywords: computational fluid dynamics, FLUENT microfabrication, RPM

Procedia PDF Downloads 162
48582 The Wellness Wheel: A Tool to Reimagine Schooling

Authors: Jennifer F. Moore

Abstract:

The wellness wheel as a tool for school growth and change is currently being piloted by a startup school in Chicago, IL. In this case study, members of the school community engaged in the appreciative inquiry process to plan their organizational development around the wellness wheel. The wellness wheel (comprised of physical, emotional, social, spiritual, environmental, cognitive, and financial wellness) is used as a planning tool by teachers, students, parents, and administrators. Through the appreciative inquiry method of change, the community is reflecting on their individual level of wellness and developing organizational structures to ensure the well being of children and adults. The goal of the case study is to test the appropriateness of the use of appreciative inquiry (as a method) and the wellness wheel (as a tool) for school growth and development. Findings of the case study will be realized by the conference. The research is in process now.

Keywords: education, schools, well being, wellness

Procedia PDF Downloads 178
48581 Manure Management Systems in Sheep and Goat Farms in Konya, Türkiye

Authors: Selda Uzal Seyfi

Abstract:

Goat and sheep milk is quite significant in human nutrition. It is considered as more important day by day. This study was carried out in order to determine applied manure management system and their possibilities of improvement in goat and sheep farm in between 2012 and 2013 years. In the study, it was investigated manure management systems of 25 pieces of sheep and goat farms. It was analyzed the manure collecting, storage and treatment features of farms and whether or not they are suitable for animal breeding. As a result of the study, it was determined that the applied manure management systems in the farm were insufficient. Planning the manure management systems in goat and sheep breeding is appropriate technical criteria is useful in respect of the animal welfare, animal health, the health of workers in the barn and environmental pollution.

Keywords: goat farm, sheep farm, manure storage, manure management

Procedia PDF Downloads 405
48580 The Role of Capital Budgeting in Nigeria Companies

Authors: Eworo David

Abstract:

It is dearly evident that a company which does not and will not innovate faces the grave danger of being pushed out of existence. The purpose of this study is to bring to knowledge of companies the significance of capital budgeting in viable project implementation and for proper investment appraisal as regards steps involved in effective investment strategies. The study examines investment policies of Nigeria companies. It deals with an overview of capital budgeting. The analysis covers the data gathered from two multi-national companies in Nigeria. The population of the study was the senior managers and the top management staff of the companies. The system of capital budgeting structure and project implementation styles were compared and contrasted to determine whether the system has MADE or MARRED the development of the organizations. The recommendations contribute towards Nigeria companies to remain and survive in business through the use of capital budgeting.

Keywords: appraisal, budgeting structure, capital budgeting, effective investment strategies

Procedia PDF Downloads 362
48579 Cultural Understanding in Chinese Language Education for Foreigners: A Quest for Better Integration

Authors: Linhan Sun

Abstract:

With the gradual strengthening of China's economic development, more and more people around the world are learning Chinese due to economic and trade needs, which has also promoted the research related to Chinese language education for foreigners. Because the Chinese language system is different from the Western language system, learning Chinese is not easy for many learners. In addition, language learning cannot be separated from the learning and understanding of culture. How to integrate cultural learning into the curriculum of Chinese language education for foreigners is the focus of this study. Through a semi-structured in-depth interview method, 15 foreigners who have studied or are studying Chinese participated in this study. This study found that cultural learning and Chinese as a foreign language are relatively disconnected. In other words, learners were able to acquire a certain degree of knowledge of the Chinese language through textbooks or courses but did not gain a deeper understanding of Chinese culture.

Keywords: Chinese language education, Chinese culture, qualitative methods, intercultural communication

Procedia PDF Downloads 172
48578 System-Wide Impact of Energy Efficiency in the Industry Sector: A Comparative Study between Canada and Denmark

Authors: M. Baldini, H. K. Jacobsen, M. Jaccard

Abstract:

In light of the international efforts to comply with the Paris agreement and emission targets for future energy systems, Denmark and Canada are among the front-runner countries dealing with climate change. The experiences in the energy sector have seen both countries coping with trade-offs between investments in renewable energy technologies and energy efficiency, thus tackling the climate issue from the supply and demand side respectively. On the demand side, the industrial sector is going through a remarkable transformation, with implementation of energy efficiency measures, change of input fuel for end-use processes and forecasted electrification as main features under the spotlight. By looking at Canada and Denmark's experiences as pathfinders on the demand and supply approach to climate change, it is possible to obtain valuable experience that may be applied to other countries aiming at the same goal. This paper presents a comparative study on industrial energy efficiency between Canada and Denmark. The study focuses on technologies and system options, policy design and implementation and modelling methodologies when implementing industrial energy savings in optimization models in comparison to simulation models. The study identifies gaps and junctures in the approach towards climate change actions and, learning from each other, lessen the differences to further foster the adoption of energy efficiency measurements in the industrial sector, aiming at reducing energy consumption and, consequently, CO₂ emissions.

Keywords: industrial energy efficiency, comparative study, CO₂ reduction, energy system modelling

Procedia PDF Downloads 173
48577 Environmental Science: A Proposal for Constructing New Knowledge for Ecotourism Itineraries

Authors: Veruska C. Dutra, Mary L. G. S. Senna

Abstract:

The principle of sustainability has been studied by different sciences with the purpose of formulating clear and concrete models. Much has been discussed about sustainability, and several points of view have been used to try to explain it; environmental science emerges from various environmental discourses that are willing to establish a new concept for understanding this complexity. This way, we focus on the activity of ecotourism as a way to integrate sustainable practices proposed by environmental science, and thus, make it possible to create a new perspective for eco-tourists and the managers of tourist destinations towards nature. The aim of this study was to suggest a direction for environmental awareness, based on environmental science, to change the eco-tourist's view of nature in ecotourism tours. The methodology used was based on a case study concerning the Jalapão State Park - JSP, located in the State of Tocantins, Northern Brazil. The study was based on discussions, theoretical studies, bibliographical research and on-site research. We have identified that to incite the tourists’ awareness, they need to visit nature to understand the environmental problems and promote actions for its preservation. We highlight in this study actions to drive their human perception through environmental science, so that the ecotourism itinerary tours to the JSP, promote a balance between the natural environment and the tourist, making them, in this way, environmental tourists.

Keywords: science, environmental, ecoturism, Jalapão

Procedia PDF Downloads 340
48576 Study on the Key Stakeholders' Perception and Establishment of Sustainability Goals in the Green Building Projects: The Case of Malaysia

Authors: Nor Kalsum M. Isa, Mohd Yazid M. Yunos, Anuar Alias, Mazdi Marzuki, Kamarul Ismail, Mohd H. Ibrahim

Abstract:

Green building is an emerging concept with the ultimate target to achieve sustainable development by integrating sustainability goals and principles into project development. Basically, a green building is a building that is designed, constructed and operated to boost environmental, economic, health and productivity performance over conventional buildings. The buildings have been proven to be successful in contributing towards sustainability and project success. The purpose of this study was to determine the benefits of sustainability application in building projects, looking towards project success from the perspective of Malaysian key project stakeholders. The study also aimed to explore the establishment of sustainability goals in the green building projects in Malaysia. The Triple Bottom Line (TBL) Concept of Sustainability was used as the foundation theoretical framework. Surveys, interviews and multiple case study methods were employed. A sample of 188 Malaysian building project stakeholders was selected for questionnaire surveys, and 15 stakeholders from three award-winning green building projects in Malaysia were involved in the interviews. The study found that the majority of the respondents were less aware that the sustainability integration in the building project can significantly affect cost reduction, schedule effectiveness and stakeholders’ satisfaction with the performance of buildings as at the same level as the quality performance. Of the four sustainability goals, the environmental aspect was given more priority than others in the development of the green building projects.

Keywords: green building, sustainability, project stakeholders, Malaysia

Procedia PDF Downloads 566
48575 An Examination of the Role of Perceived Leadership Styles on Job Satisfaction among Selected Bank Employees

Authors: Solomon Ojo

Abstract:

The study set out to investigate the role of perceived leadership style on achievement motivation of selected bank employees. The study was a cross-sectional survey. A total of 585 bank workers took part in the study; 283 (48.4%) were males while 302% (51.6%) were females. Mean age of 31.8 yrs (SD = 7.8 yrs) was reported for the participants for the study. Questionnaires were used for data collection. Data was analyzed using both descriptive and inferential statistic. The t- test for independent measures was used to test all the hypotheses, using the statistical package for social sciences version 21.0. The results in the study revealed that bank employees who perceived their leaders as high on consideration style of leadership reported more job satisfaction than bank employees who perceived their leaders as low on consideration style of leadership [t(583) = 16.43, p<.001]; bank employees who perceived their leaders as high in initiating structure style reported more job satisfaction than bank employees who perceived their leaders as low in initiating structure style [t(583)=12.06, p<.01]. The results showed further the influence of perceived leadership styles on all measures of job satisfaction. First, the result showed that bank employees who perceived their leaders as high on consideration style reported more satisfaction with hours worked each day than bank employees who perceived their leaders as low on consideration style [t(583) = 9.23, p<.01]. Second, the results revealed that bank employees who perceived their leaders as high on consideration style reported more satisfaction with flexibility in scheduling than bank employees who perceived their leaders as low on consideration style [t(583) = 8.80, p<.01]. Third, it was shown that bank employees who perceived their leaders as high on consideration style reported more satisfaction with location of work than bank employees who perceived their leaders as low on consideration style [t(583) = 14.17, p<.01] e.t.c. The results were extensively discussed in relation to relevant body of literature.

Keywords: leadership styles, job satisfaction, bank employees, perceived

Procedia PDF Downloads 223
48574 Exploring Thai Early Childhood Teachers’ Experience and Concerns regarding Teaching Children with Disabilities in Inclusive Classrooms

Authors: Sunanta Klibthong

Abstract:

In view of the Thailand government policy creating increasing awareness of opportunity for children with special needs, the number of children with disabilities enrolled in kindergartens in Thailand has increased. This study explores early childhood teachers’ experiences and concerns of teaching children with disabilities in inclusive classrooms. The population of the study was private early childhood teachers who teach in inclusive classrooms in Thailand. Quantitative data obtained through a questionnaire were supplemented by early childhood teachers’ interviews to identify key experiences and concerns of the teachers when teaching children with and without disabilities in the same classrooms. The results of this study indicated that many teachers face challenges including lack of professional development opportunities, difficulty identifying the needs of all children and how to use effective strategies to support inclusive practices in their classrooms. Teachers also expressed concern about parents’ lack of willingness to accept children without disabilities studying together with those with disabilities in the same classrooms. Findings from this study can inform program support for parents and professional support needs of teachers in the provision of high-quality inclusive programs for all students.

Keywords: the concern, early childhood, experience, inclusive education, Thailand

Procedia PDF Downloads 166
48573 Post-traumatic Checklist-5 (PCL-5) Psychometric Properties: Across Sectional Study Among Lebanese Population

Authors: Fadwa Alhalaiqa, Othman Alfuqaha, Anas H. Khalifeh, Mahmoud Alsaraireh, Rami Masa’Deh, Natija S Manaa

Abstract:

Background: Post-traumatic stress disorders (PTSD) usually occur after traumatic occurrences that exceed the range of common human experience. This study aimed to test the psychometric properties of PCL-5 checklist for the 20 PTSD symptoms from DSM-5 among Lebanese population and to identify the prevalence of PTSD. Methods: A cross sectional survey of PCL5 among 950 Lebanese using the online survey platform by Google form was conducted. Snowball recruitment was used to identify participants for the survey. STROBE guideline was used in reporting the current study. Results: Face content, construct, discriminant, and convergent validity had been accomplished of PCL-5. The reliability by Cronbach alpha, composite, and average variance extracted were set superior. We found also that more than half of the participants (55.6%) scored 33 or above, which is the cutoff score for a likely diagnosis of PTSD. Conclusion: The current study provides further support for the Arabic version PCL-5 validity and reliability among non-Western populations. This support using this tool in the screening of PTSD.

Keywords: post traumatic stress disorder, psychometric properties, stress, adult population

Procedia PDF Downloads 102
48572 Uncertainty Reduction and Dyadic Interaction through Social Media

Authors: Masrur Alam Khan

Abstract:

The purpose of this study was to examine the dyadic interaction techniques that social media users utilize to reduce uncertainty in their day to day business engagements in the absence of their physical interaction. The study empirically tested assumptions of uncertainty reduction theory while addressing self-disclosure, seeking questions to develop consensus, and subsequently to achieve intimacy in very conducive environment. Moreover, this study examined the effect of dyadic interaction through social media among business community while identifying the strength of their reciprocity in relationships and compares it with those having no dyadic relations due to absence of social media. Using socio-metric survey, the study revealed a better understanding of their partners for upholding their professional relations more credible. A sample of unacquainted, both male and female, was randomly asked questions regarding their nature of dyadic interaction within their office while using social media (face-to-face, visual CMC (webcam) or text-only). Primary results explored that the social media users develop their better know-how about their professional obligations to reduce ambiguity and align with one to one interact.

Keywords: dyadic-interaction, social media, uncertainty reduction, socio-metric survey, self-disclosure, intimacy, reciprocity in relationship

Procedia PDF Downloads 138
48571 Understanding Profit Shifting by Multinationals in the Context of Cross-Border M&A: A Methodological Exploration

Authors: Michal Friedrich

Abstract:

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

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

Procedia PDF Downloads 70
48570 Developing a Theory for Study of Transformation of Historic Cities

Authors: Sana Ahrar

Abstract:

Cities are undergoing rapid transformation with the change in lifestyle and technological advancements. These transformations may be experienced or physically visible in the built form. This paper focuses on the relationship between the social, physical environment, change in lifestyle and the interrelated factors influencing the transformation of any historic city. Shahjahanabad as a city has undergone transformation under the various political powers as well as the various policy implementations after independence. These visible traces of transformation diffused throughout the city may be due to socio-economic, historic, political factors and due to the globalization process. This study shall enable evolving a theory for the study of transformation of Historic cities such as Shahjahanabad: which has been plundered, rebuilt, and which still thrives as a ‘living heritage city’. The theory developed will be the process of studying the transformation and can be used by planners, policy makers and researchers in different urban contexts.

Keywords: heritage, historic cities, Shahjahanabad, transformation

Procedia PDF Downloads 397
48569 A House for Men: A Study of the Dong Minority Residential Architecture in the Southern Dialect Areas from a Gender Perspective

Authors: Fung Sze Wai Veera, Peter W. Ferretto

Abstract:

Gender functions as a principle in organizing society based on the cultural meanings given to males and females. It is an essential component in constructing the spatial reality, one that is in most cases in favor of men’s needs and disregards that of women’s. Similar to other minorities in China, men of the Dong community hold the primary position in policymaking, moral standards, social values, and, furthermore, the building of the physical environment. This study, therefore, aims to investigate the residential architecture of Dong through the lens of gender. Specifically, it examines how the patriarchal practice of Dong is manifested in terms of the spatial organization, the architectural feature, and the construction process of Dong houses in the southern dialect areas. While the residential architecture of Dong has been extensively researched, the role of gender culture in designing and constructing it deserves more research attention. Ultimately, the objective of this study is to challenge the notion of gender-inclusive design in the rural China context while opening up a cross-disciplinary discussion concerning Chinese minority architecture and gender studies.

Keywords: Dong minority residential architecture, gender study, built environment, male-dominated society, gender-inclusive design

Procedia PDF Downloads 215
48568 Assessing the Physiological, Psychological Stressors and Coping Strategies among Hemodialysis Patients in the Kingdom of Saudi Arabia

Authors: A. Seham A. Elgamal, Reham H. Saleh

Abstract:

Chronic kidney disease became a global health problem worldwide. Therefore, in order to maintain a patient’s life and improve the survival rate, hemodialysis is essential to replace the function of their kidneys. However, those patients may complain about multiple physical and psychological stressors due to the nature of the disease and the need for frequent hemodialysis sessions. So, those patients use various strategies to cope with the stressors related to their disease and the treatment procedures. Cross-sectional, descriptive study was carried out to achieve the aim of the study. A convenient sample including all adult patients was recruited for this study. Hemodialysis Stressors Scale (HSS) and Jalowiec Coping Scale (JCS) were used to investigate the stressors and coping strategies of 89 hemodialysis patients, at a governmental hospital (King Khalid Hospital-Jeddah). Results of the study revealed that 50.7% experienced physiological stressors and 38% experienced psychosocial stressors. Also, optimistic, fatalistic, and supportive coping strategies were the most common coping strategies used by the patients with mean scores (2.88 + 0.75, 2.87 + 0.75, and 1.82 + 0.71), respectively. In conclusion, being familiar with the types of stressors and the effective coping strategies of hemodialysis patients and their families are important in order to enhance their adaptation with chronic kidney diseases.

Keywords: copying strategies, hemodialysis, physiological stressors, psychological stressors

Procedia PDF Downloads 152
48567 Assessment of Predictive Confounders for the Prevalence of Breast Cancer among Iraqi Population: A Retrospective Study from Baghdad, Iraq

Authors: Nadia H. Mohammed, Anmar Al-Taie, Fadia H. Al-Sultany

Abstract:

Although breast cancer prevalence continues to increase, mortality has been decreasing as a result of early detection and improvement in adjuvant systemic therapy. Nevertheless, this disease required further efforts to understand and identify the associated potential risk factors that could play a role in the prevalence of this malignancy among Iraqi women. The objective of this study was to assess the perception of certain predictive risk factors on the prevalence of breast cancer types among a sample of Iraqi women diagnosed with breast cancer. This was a retrospective observational study carried out at National Cancer Research Center in College of Medicine, Baghdad University from November 2017 to January 2018. Data of 100 patients with breast cancer whose biopsies examined in the National Cancer Research Center were included in this study. Data were collected to structure a detailed assessment regarding the patients’ demographic, medical and cancer records. The majority of study participants (94%) suffered from ductal breast cancer with mean age 49.57 years. Among those women, 48.9% were obese with body mass index (BMI) 35 kg/m2. 68.1% of them had positive family history of breast cancer and 66% had low parity. 40.4% had stage II ductal breast cancer followed by 25.5% with stage III. It was found that 59.6% and 68.1% had positive oestrogen receptor sensitivity and positive human epidermal growth factor (HER2/neu) receptor sensitivity respectively. In regard to the impact of prediction of certain variables on the incidence of ductal breast cancer, positive family history of breast cancer (P < 0.0001), low parity (P< 0.0001), stage I and II breast cancer (P = 0.02) and positive HER2/neu status (P < 0.0001) were significant predictive factors among the study participants. The results from this study provide relevant evidence for a significant positive and potential association between certain risk factors and the prevalence of breast cancer among Iraqi women.

Keywords: Ductal Breast Cancer, Hormone Sensitivity, Iraq, Risk Factors

Procedia PDF Downloads 128
48566 Assessment of the Contribution of Geographic Information System Technology in Non Revenue Water: Case Study Dar Es Salaam Water and Sewerage Authority Kawe - Mzimuni Street

Authors: Victor Pesco Kassa

Abstract:

This research deals with the assessment of the contribution of GIS Technology in NRW. This research was conducted at Dar, Kawe Mzimuni Street. The data collection was obtained from existing source which is DAWASA HQ. The interpretation of the data was processed by using ArcGIS software. The data collected from the existing source reveals a good coverage of DAWASA’s water network at Mzimuni Street. Most of residents are connected to the DAWASA’s customer service. Also the collected data revealed that by using GIS DAWASA’s customer Geodatabase has been improved. Through GIS we can prepare customer location map purposely for site surveying also this map will be able to show different type of customer that are connected to DAWASA’s water service. This is a perfect contribution of the GIS Technology to address and manage the problem of NRW in DAWASA. Finally, the study recommends that the same study should be conducted in other DAWASA’s zones such as Temeke, Boko and Bagamoyo not only at Kawe Mzimuni Street. Through this study it is observed that ArcGIS software can offer powerful tools for managing and processing information geographically and in water and sanitation authorities such as DAWASA.

Keywords: DAWASA, NRW, Esri, EURA, ArcGIS

Procedia PDF Downloads 83
48565 Effects of Auditory Brainstem Response (ABR) on Measuring Children’s Auditory Functions: An Experimental Investigation

Authors: Sadeq Al Yaari, Nassr Almaflehi, Ayman Al Yaari, Montaha Al Yaari, Aayah Al Yaari, Adham Al Yaari, Sajedah Al Yaari

Abstract:

Background: Measuring hearing functional capabilities by Auditory Brainstem Responses (ABR) may contribute to better treatment and possible differences in this process may have important clinical implications. Objectives: To measure the validity and reliability of ABR through screening, estimating, and intraoperative monitoring of auditory capabilities of Arab infants and children and the degree of their seriousness. Design: Pre-and-posttest was administered to measure the validity and reliability of ABR. Participants: The subjects of the present study are sixty (60) individuals. The study classified them into two groups: Infants (N=30, ages range between 0-40 weeks) and children (N=30, ages range between 10 months and -3 years) diagnosed with auditory problems. Procedures: The ABR pre- and posttest measurement was administered over two weeks. The outcomes were neuropsycholinguistically and statistically analyzed. Results: The results of the pre-and-posttest for both infants and children did not vary significantly. Also consistent with expectations, higher scores were not registered for the infants’ measurements due to age factors. The findings from this study largely indicate that ABR is valid and reliable.

Keywords: auditory, brainstem, response, children, measurement, function, experimental study

Procedia PDF Downloads 53
48564 Effectivity Analysis of The Decontamination Products for Radioactive 99mTc Used in Nuclear Medicine

Authors: Hayrettin Eroglu, Oguz Aksakal

Abstract:

In this study, it is analysed that which decontamination products are more effective and how decontamination process should be performed in the case of contamination of radioactive 99mTc which is the most common radioactive element used in nuclear applications dealing with the human body or the environment. Based on the study, it is observed that existing radioactive washers are less effective than expected, alcohol has no effect on the decontamination of 99mTc, and temperature and pH are the most important factors. In the light of the analysis, it is concluded that the most effective decontamination product is DM-D (Decontamination Material-D). When the effect of DM-D on surfaces is analysed, it is observed that decontamination is very fast on scrubs and formica with both DM-D and water, and although DM-D is very effective on skin, it is not effective on f ceramic tiles and plastic floor covering material. Also in this study, the effectiveness of different molecular groups in the decontaminant was investigated. As a result, the acetate group has been observed as the most effective component of the decontaminant.

Keywords: contamination, radioactive, technetium, decontamination

Procedia PDF Downloads 405
48563 Inculcating the Reading and Writing Approaches through Community-Based Teacher Workshops: A Case of Primary Schools in Limpopo Province

Authors: Tsebe Wilfred Molotja, Mahlapahlapane Themane, Kgetja Maruma

Abstract:

It is globally accepted that reading in the primary schools serves as a foundational basis for good reading skills. This is evident in the students’ academic success throughout their studying life. However, the PIRLS (2016) report on Literacy performance found that primary school learners are not able to read as fluently as expected. The results from ANA (2012) also indicated that South African learners achieved the lowest as compared to other global ones. The purpose of this study is to investigate the approaches employed by educators in developing learners’ reading and writing skills and to workshop them on the best reading and writing approaches to be implemented. The study adopted an explorative qualitative design where 27 educators from primary schools around the University of Limpopo were purposefully sampled to participate in this study. Data was collected through interviews and classroom observation during class visits facilitated by research assistants. The study found that teachers are aware of different approaches to developing learners’ reading and writing skills even thou these are not aligned with the curriculum. However, the problem is with implementation, as the conditions in the classrooms are not conducive for such. The study recommends that more workshops on capacitating teachers with the pedagogical approaches to teaching reading be held. The appeal is also made to the Department of Basic Education that it makes the classrooms to be conducive for teaching and learning to take place.

Keywords: academic success, reading and writing, community based, approaches

Procedia PDF Downloads 98
48562 Efficacy of Problem Solving Approach on the Achievement of Students in Mathematics

Authors: Akintunde O. Osibamowo, Abdulrasaq O. Olusanya

Abstract:

The present study was designed to examine the effect of problem-solving approach as a medium of instruction in teaching and learning of mathematics to improve the achievement of the student. One Hundred (100) students were randomly chosen from five (5) Junior Secondary School in Ijebu-Ode Local Government Area of Ogun State, Nigeria. The data was collected through Mathematics Achievement Test (MAT) on the two groups (experimental and control group). The study confirmed that there is a significant different in the achievement of students exposed to problem-solving approach than those not exposed. The result also indicated that male students, however, had a greater mean-score than the female with no significant difference in their achievement. The result of the study supports the use of problem-solving approach in the teaching and learning of mathematics in secondary schools.

Keywords: problem, achievement, teaching phases, experimental control

Procedia PDF Downloads 291