Search results for: reverse trendelenburg position
953 Analysis of Hotel Websites to Attract Tourists in Iran, Case Study: Yazd City
Authors: Leila Habibi, Hadi Hakimi, Maryam Jafari Mehrabadi, Hadi Sadeghian
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Nowadays, the importance of information technology and web- based information in tourism is very obvious. Increasing of sales and promotion of brands, the rise of information about tourist attractions and tourist areas, Entrepreneurship and making money, introducing of hotels and side information to tourists via web are some Examples of website effects on tourism. The hotels using web-based information can succeed in attracting tourists and improve the quality of services to the tourists so; the study of hotel websites has become one of the most important issues in tourism. Therefore, this research aims to analyze the status of hotel websites in Yazd City as one of the most tourist visited counties in Iran. The quality of hotel website in a city such as this city can be very vital for tourism. Hence, this research compares the status of hotel websites in Yazd City with standard indexes and items that extracted from Literature and theoretical framework. It is used content analysis for analyzing of hotel websites with indexes and items in methodology. In the other words, all of the items is compared with the content of hotel-websites in Yazd one by one. Finally, every hotel archived final score and it represents the position of the hotel among the others. All of scores and status of hotels is displayed in their own Figures. The result of this research shows that many hotels do not offer standard web -based services and information. So, the existing situation is not very suitable for the attraction of web users or improving the tourism. The result of this research may help the managers and authorities of tourism to offer and improve the web- based services and information.Keywords: e-tourism, hotel websites, tourism, web-tourism
Procedia PDF Downloads 297952 History of Textiles and Fashion: Gender Symbolism in the Context of Colour
Authors: Damayanthie Eluwawalage
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Historically, the color-coded attire demarcated differences, for example, differences in social position and differences in gender, etc. Distinctive colors are worn by different classes in medieval England. By the twentieth-century Western society, certain colors were firmly associated with the specific gender; as pink for girls, and blue for boys. The color-coded gender phenomenon was a novelty at the turn of the twentieth-century and became widely practiced after World War II. Prior to that era, there were no distinctions or differences in the dress of younger children, in relation to their gender. In the nineteenth century, pink suits were highly acceptable for gentlemen’s attire. Frenchmen in the eighteenth-century wore colors with an infinite range of hues like pink, plum, white, cream, blue, yellow, puce and sea green. Nineteenth-century European male austerity, primarily caused by the usage of sombre colors such as black, white and grey, has been described as an element for dignity, control and morality. In the nineteenth century, there were many color-associated distinctions, as certain colors were reserved for the unmarried, the single or the aged. Two luminous colors in one dress was ‘vulgar’ and yellow was generally regarded as unladylike. Yellow was the color utilised for most correctional attire. Orange was prohibited for the unmarried. Fashionable dressing in the nineteenth century was more gender-differentiated than in previous centuries. Masculine austerity, emphasized a shift in class relations. As a result of that shift, male attire became more uniform, homogeneous and integrated (amongst the classes), than its traditional hierarchal approach.Keywords: textiles, fashion, gender symbolism, color
Procedia PDF Downloads 495951 Government Final Consumption Expenditure and Household Consumption Expenditure NPISHS in Nigeria
Authors: Usman A. Usman
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Undeniably, unlike the Classical side, the Keynesian perspective of the aggregate demand side indeed has a significant position in the policy, growth, and welfare of Nigeria due to government involvement and ineffective demand of the population living with poor per capita income. This study seeks to investigate the effect of Government Final Consumption Expenditure, Financial Deepening on Households, and NPISHs Final consumption expenditure using data on Nigeria from 1981 to 2019. This study employed the ADF stationarity test, Johansen Cointegration test, and Vector Error Correction Model. The results of the study revealed that the coefficient of Government final consumption expenditure has a positive effect on household consumption expenditure in the long run. There is a long-run and short-run relationship between gross fixed capital formation and household consumption expenditure. The coefficients cpsgdp (financial deepening and gross fixed capital formation posit a negative impact on household final consumption expenditure. The coefficients money supply lm2gdp, which is another proxy for financial deepening, and the coefficient FDI have a positive effect on household final consumption expenditure in the long run. Therefore, this study recommends that Gross fixed capital formation stimulates household consumption expenditure; a legal framework to support investment is a panacea to increasing hoodmold income and consumption and reducing poverty in Nigeria. Therefore, this should be a key central component of policy.Keywords: government final consumption expenditure, household consumption expenditure, vector error correction model, cointegration
Procedia PDF Downloads 55950 Gas Metal Arc Welding of Clad Plates API 5L X-60/316L Applying External Magnetic Fields during Welding
Authors: Blanca A. Pichardo, Victor H. Lopez, Melchor Salazar, Rafael Garcia, Alberto Ruiz
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Clad pipes in comparison to plain carbon steel pipes offer the oil and gas industry high corrosion resistance, reduction in economic losses due to pipeline failures and maintenance, lower labor risk, prevent pollution and environmental damage due to hydrocarbons spills caused by deteriorated pipelines. In this context, it is paramount to establish reliable welding procedures to join bimetallic plates or pipes. Thus, the aim of this work is to study the microstructure and mechanical behavior of clad plates welded by the gas metal arc welding (GMAW) process. A clad of 316L stainless steel was deposited onto API 5L X-60 plates by overlay welding with the GMAW process. Welding parameters were, 22.5 V, 271 A, heat input 1,25 kJ/mm, shielding gas 98% Ar + 2% O₂, reverse polarity, torch displacement speed 3.6 mm/s, feed rate 120 mm/s, electrode diameter 1.2 mm and application of an electromagnetic field of 3.5 mT. The overlay welds were subjected to macro-structural and microstructural characterization. After manufacturing the clad plates, a single V groove joint was machined with a 60° bevel and 1 mm root face. GMA welding of the bimetallic plates was performed in four passes with ER316L-Si filler for the root pass and an ER70s-6 electrode for the subsequent welding passes. For joining the clad plates, an electromagnetic field was applied with 2 purposes; to improve the microstructural characteristics and to assist the stability of the electric arc during welding in order to avoid magnetic arc blow. The welds were macro and microstructurally characterized and the mechanical properties were also evaluated. Vickers microhardness (100 g load for 10 s) measurements were made across the welded joints at three levels. The first profile, at the 316L stainless steel cladding, was quite even with a value of approximately 230 HV. The second microhardness profile showed high values in the weld metal, ~400 HV, this was due to the formation of a martensitic microstructure by dilution of the first welding pass with the second. The third profile crossed the third and fourth welding passes and an average value of 240 HV was measured. In the tensile tests, yield strength was between 400 to 450 MPa with a tensile strength of ~512 MPa. In the Charpy impact tests, the results were 86 and 96 J for specimens with the notch in the face and in the root of the weld bead, respectively. The results of the mechanical properties were in the range of the API 5L X-60 base material. The overlap welding process used for cladding is not suitable for large components, however, it guarantees a metallurgical bond, unlike the most commonly used processes such as thermal expansion. For welding bimetallic plates, control of the temperature gradients is key to avoid distortions. Besides, the dissimilar nature of the bimetallic plates gives rise to the formation of a martensitic microstructure during welding.Keywords: clad pipe, dissimilar welding, gas metal arc welding, magnetic fields
Procedia PDF Downloads 153949 Identification of Indices to Quantify Gentrification
Authors: Sophy Ann Xavier, Lakshmi A
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Gentrification is the process of altering a neighborhood's character through the influx of wealthier people and establishments. This idea has subsequently been expanded to encompass brand-new, high-status construction projects that involve regenerating brownfield sites or demolishing and rebuilding residential neighborhoods. Inequality is made worse by Gentrification in ways that go beyond socioeconomic position. The elderly, members of racial and ethnic minorities, individuals with disabilities, and mental health all suffer disproportionately when they are displaced. Cities must cultivate openness, diversity, and inclusion in their collaborations, as well as cooperation on objectives and results. The papers compiled in this issue concentrate on the new gentrification discussions, the rising residential allure of central cities, and the indices to measure this process according to its various varieties. The study makes an effort to fill the research gap in the area of gentrification studies, which is the absence of a set of indices for measuring Gentrification in a specific area. Studies on Gentrification that contain maps of historical change highlight trends that will aid in the production of displacement risk maps, which will guide future interventions by allowing residents and policymakers to extrapolate into the future. Additionally, these maps give locals a glimpse into the future of their communities and serve as a political call to action in areas where residents are expected to be displaced. This study intends to pinpoint metrics and approaches for measuring Gentrification that can then be applied to create a spatiotemporal map of a region and tactics for its inclusive planning. An understanding of various approaches will enable planners and policymakers to select the best approach and create the appropriate plans.Keywords: gentrification, indices, methods, quantification
Procedia PDF Downloads 80948 Algebraic Coupled Level Set-Volume of Fluid Method with Capillary Pressure Treatment for Surface Tension Dominant Two-Phase Flows
Authors: Majid Haghshenas, James Wilson, Ranganathan Kumar
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In this study, an Algebraic Coupled Level Set-Volume of Fluid (A-CLSVOF) method with capillary pressure treatment is proposed for the modeling of two-phase capillary flows. The Volume of Fluid (VOF) method is utilized to incorporate one-way coupling with the Level Set (LS) function in order to further improve the accuracy of the interface curvature calculation and resulting surface tension force. The capillary pressure is determined and treated independently of the hydrodynamic pressure in the momentum balance in order to maintain consistency between cell centered and interpolated values, resulting in a reduction in parasitic currents. In this method, both VOF and LS functions are transported where the new volume fraction determines the interface seed position used to reinitialize the LS field. The Hamilton-Godunov function is used with a second order (in space and time) discretization scheme to produce a signed distance function. The performance of the current methodology has been tested against some common test cases in order to assess the reduction in non-physical velocities and improvements in the interfacial pressure jump. The cases of a static drop, non-linear Rayleigh-Taylor instability and finally a droplets impact on a liquid pool were simulated to compare the performance of the present method to other well-known methods in the area of parasitic current reduction, interface location evolution and overall agreement with experimental results.Keywords: two-phase flow, capillary flow, surface tension force, coupled LS with VOF
Procedia PDF Downloads 358947 Quantum Engine Proposal using Two-level Atom Like Manipulation and Relativistic Motoring Control
Authors: Montree Bunruangses, Sonath Bhattacharyya, Somchat Sonasang, Preecha Yupapin
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A two-level system is manipulated by a microstrip add-drop circuit configured as an atom like system for wave-particle behavior investigation when its traveling speed along the circuit perimeter is the speed of light. The entangled pair formed by the upper and lower sideband peaks is bound by the angular displacement, which is given by 0≤θ≤π/2. The control signals associated with 3-peak signal frequencies are applied by the external inputs via the microstrip add-drop multiplexer ports, where they are time functions without the space term involved. When a system satisfies the speed of light conditions, the mass term has been changed to energy based on the relativistic limit described by the Lorentz factor and Einstein equation. The different applied frequencies can be utilized to form the 3-phase torques that can be applied for quantum engines. The experiment will use the two-level system circuit and be conducted in the laboratory. The 3-phase torques will be recorded and investigated for quantum engine driving purpose. The obtained results will be compared to the simulation. The optimum amplification of torque can be obtained by the resonant successive filtering operation. Torque will be vanished when the system is balanced at the stopped position, where |Time|=0, which is required to be a system stability condition. It will be discussed for future applications. A larger device may be tested in the future for realistic use. A synchronous and asynchronous driven motor is also discussed for the warp drive use.Keywords: quantum engine, relativistic motor, 3-phase torque, atomic engine
Procedia PDF Downloads 66946 Railway Transport as a Potential Source of Polychlorinated Biphenyls in Soil
Authors: Nataša Stojić, Mira Pucarević, Nebojša Ralević, Vojislava Bursić, Gordan Stojić
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Surface soil (0 – 10 cm) samples from 52 sampling sites along the length of railway tracks on the territory of Srem (the western part of the Autonomous Province of Vojvodina, itself part of Serbia) were collected and analyzed for 7 polychlorinated biphenyls (PCBs) in order to see how the distance from the railroad on the one hand and dump on the other hand, affect the concentration of PCBs (CPCBs) in the soil. Samples were taken at a distance of 0.03 to 4.19 km from the railway and 0.43 to 3.35 km from the landfills. For the soil extraction the Soxhlet extraction (USEPA 3540S) was used. The extracts were purified on a silica-gel column (USEPA 3630C). The analysis of the extracts was performed by gas chromatography with tandem mass spectrometry. PCBs were not detected only at two locations. Mean total concentration of PCBs for all other sampling locations was 0,0043 ppm dry weight (dw) with a range of 0,0005 to 0,0227 ppm dw. On the part of the data that were interesting for this research with statistical methods (PCA) were isolated factors that affect the concentration of PCBs. Data were also analyzed using the Pearson's chi-squared test which showed that the hypothesis of independence of CPCBs and distance from the railway can be rejected. Hypothesis of independence between CPCB and the percentage of humus in the soil can also be rejected, in contrast to dependence of CPCB and the distance from the landfill where the hypothesis of independence cannot be rejected. Based on these results can be said that railway transport is a potential source of PCBs. The next step in this research is to establish the position of transformers which are located near sampling sites as another important factor that affects the concentration of PCBs in the soil.Keywords: GC/MS, landfill, PCB, railway, soil
Procedia PDF Downloads 337945 Aerobic Capacity Outcomes after an Aerobic Exercise Program with an Upper Body Ergometer in Diabetic Amputees
Authors: Cecilia Estela Jiménez Pérez Campos
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Introduction: Amputation comes from a series of complications in diabetic persons; at that point, of the illness evolution they have a deplored aerobic capacity. Adding to that, cardiac rehabs programs are almost base in several activities in a standing position. The cardiac rehabilitation programs have to improve for them, based on scientific advice. Objective: Evaluation of aerobic capacity of diabetic amputee after an aerobic exercise program, with upper limb ergometer. Methodology: The design is longitudinal, prospective, comparative and no randomized. We include all diabetic pelvic limb amputees, who assist to the cardiac rehabilitation. We made 2 groups: an experimental and a control group. The patients did the exercise testing, with the author’s design protocol. The experimental group completed 24 exercise sessions (3 sessions/week), with an intensity determined with the training heart rate. At the end of 8 weeks period, the subjects did a second exercise test. Results: Both groups were a homogeneous sample in age (experimental n=15) 57.6+12.5 years old and (control n=8) 52.5+8.0 years old, sex, occupation, education and economic features. (square chi) (p=0.28). The initial aerobic capacity was similar in both groups. And the aerobic capacity accomplishes after the program was statistically greater in the experimental group than in the control one. The final media VO2peak (mlO2/kg/min) was experimental (17.1+3.8), control (10.5+3.8), p=0.001. (t student). Conclusions: The aerobic capacity improved after an arm ergometer exercise program and the quality of life improve too, in diabetic amputees. So this program is fundamental in diabetic amputee’s rehabilitation management.Keywords: aerobic fitness, metabolic equivalent (MET), oxygen output, upper limb ergometer
Procedia PDF Downloads 236944 Structural Insights into the Bypass of the Major Deaminated Purines by Translesion Synthesis DNA Polymerase
Authors: Hunmin Jung, Michael Hawkins, Seongmin Lee
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The exocyclic amines of nucleobases can undergo deamination by various DNA damaging agents such as reactive oxygen species, nitric oxide, and water. The deamination of guanine and adenine generates the promutagenic xanthine and hypoxanthine, respectively. The exocyclic amines of bases in DNA are hydrogen bond donors, while the carbonyl moiety generated by the base deamination acts as hydrogen bond acceptors, which can alter base pairing properties of the purines. Xanthine is known to base pair with both cytosine and thymine, while hypoxanthine predominantly pairs with cytosine to promote A to G mutations. Despite the known promutagenicity of the major deaminated purines, structures of DNA polymerase bypassing these lesions have not been reported. To gain insights into the deaminated-induced mutagenesis, we solved crystal structures of human DNA polymerase η (polη) catalyzing across xanthine and hypoxanthine. In the catalytic site of polη, the deaminated guanine (i.e., xanthine) forms three Watson-Crick-like hydrogen bonds with an incoming dCTP, indicating the O2-enol tautomer of xanthine involves in the base pairing. The formation of the enol tautomer appears to be promoted by the minor groove contact by Gln38 of polη. When hypoxanthine is at the templating position, the deaminated adenine uses its O6-keto tautomer to form two Watson-Crick hydrogen bonds with an incoming dCTP, providing the structural basis for the high promutagenicity of hypoxanthine.Keywords: DNA damage, DNA polymerase, deamination, mutagenesis, tautomerization, translesion synthesis
Procedia PDF Downloads 136943 How Best Mentors mentor: A Metadiscursive Study of Mentoring Styles in Teacher Education
Authors: Cissy Li
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Mentorship is a commonly used strategy for career development that has obvious benefits for students in undergraduate pre-service teacher training programs. In contrast to teaching practicum, which generally involves pedagogical supervision and performance evaluation by teachers, mentorship is more focused on sharing experiences, supporting challenges, and nurturing skills in order to promote personal and professional growth. To empower pre-service teachers and prepare them for potential challenges in the context of local English language teaching (ELT), an alumni mentoring program was established in the framework of communities of practice (CoP), with the mentors being in-service graduates working in local schools and mentees being students on the teacher-training programme in a Hong Kong university. By triangulating audio transcripts of mentoring sessions delivered by three top mentors with data from questionnaire responses and mentor logs, this paper examines the mentoring styles of the three best mentors from the metadiscursive perspective. It was found that, in a community of practice, mentors who may seem to enjoy a relative more dominant position, in fact, had to strategically and pragmatically employ metadiscursive resources to manage relationships with the mentees and organize talks in the mentoring process. Other attributing factors for a successful mentoring session include mentor personality and prior mentorship experiences, nature of the activities in the session, and group dynamics. This paper concludes that it is the combination of all the factors that constitute a particular mentoring style. The findings have implications for mentoring programs in teacher preparation.Keywords: mentoring, teacher education, mentoring style, metadiscourse
Procedia PDF Downloads 93942 A Discourse Analysis of Menopause for Thai Women
Authors: Prapaipan Phingchim
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The number of women approaching menopausal age in Thailand is increasing, making menopause an important health topic. In order to understand Thai women's different ways of interpreting menopausal experiences and the way they construct meaning relating to menopause, it is necessary to include the context in which meaning is constructed as well as the background of cultural attitudes to menopause existing in the Thai society. The aim of this study was to describe different discourses on menopause in Thailand that present themselves to menopausal women through the use of language and to analyze linguistic strategies used to represent such identity. This study adopts discourse theory and a close pragmatic analysis to examine the discursive construction of menopause for Thai women. Two hundreds and fifteen pieces of text under the heading or subject of `menopause' or `becoming a middle-aged woman', published from 2010 to 2019, were included. All material was addressed to Thai women, and consisted of booklets and informational material, articles from newspapers and magazines and popular science books. Five different discourses on menopause were identified: the biomedical discourse; the health-promotion discourse; the consumer discourse; the alternative discourse; and the feminist/ critical discourse. The biomedical discourse on menopause was found to be dominant, but was expanded or challenged by other discourses by offering different scopes of action and/or resting on different fundamental values. The discourses constructed and positioned individual women differently; thus, the women's position varied noticeably from one discourse to another. There are seven major linguistic strategies used to construct those identities. That is, lexical selection, presupposition manipulation, presupposition denial, the use of implication, the use of passive construction, using the cause and effect sentence structure, and rhetoric questions.Keywords: discourse analysis, discursive construction, menopause, Thai women
Procedia PDF Downloads 149941 Comparison of Acetylcholinesterase Reactivators Cytotoxicity with Their Structure
Authors: Lubica Muckova, Petr Jost, Jaroslav Pejchal, Daniel Jun
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The development of acetylcholinesterase reactivators, i.e. antidotes against organophosphorus poisoning, is an important goal of defence research. The aim of this study was to compare cytotoxicity and chemical structure of 5 currently available (pralidoxime, trimedoxime, obidoxime, methoxime, and asoxime) and 4 newly developed compounds (K027, K074, K075, and K203). In oximes, there could be at least four important structural factors affecting their toxicity, including the number of oxime groups in the molecule, the position of oxime group(s) on pyridinium ring, the length of carbon linker, and the substitution by oxygen or insertion of the double bond into the connection chain. The cytotoxicity of tested substances was measured using colorimetric 3-(4,5-dimethylthiazol-2-yl)-2,5-diphenyl-tetrazolium bromide assay (MTT assay) in SH-SY5Y cell line. Toxicity was expressed as toxicological index IC₅₀. The tested compounds showed different cytotoxicity ranging from 1.5 to 27 mM. K027 was the least, and methoxime was the most toxic reactivator. The lowest toxicity was found in a monopyridinium reactivator and bispyridinium reactivators with simple 3C carbon linker. Shortening of connection chain length to 1C, incorporation of oxygen moiety into 3C compounds, elongation of carbon linker to 4C and insertion of a double bond into 4C substances increase AChE reactivators' cytotoxicity. Acknowledgements: This work was supported by a long-term organization development plan Medical Aspects of Weapons of Mass Destruction of the Faculty of Military Health Sciences, University of Defence.Keywords: acetylcholinesterase, cytotoxicity, organophosphorus poisoning, reactivators of acetylcholinesterase
Procedia PDF Downloads 308940 Changing Skills with the Transformation of Procurement Function
Authors: Ömer Faruk Ada, Türker Baş, M. Yaman Öztek
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In this study, we aim to investigate the skills to be owned by procurement professionals in order to fulfill their developing and changing role completely. Market conditions, competitive pressure, and high financial costs make it more important than ever for organizations to be able to use resources more efficiently. Research shows that procurement expenses consist more than 50 % of the operating expenses. With increasing profit impact of procurement, reviewing the position of the procurement function within the organization has become inevitable. This study is significant as it indicates the necessary skills that procurement professionals must have to keep in step with the transformation of procurement units from transaction oriented to value chain oriented. In this study, the transformation of procurement is investigated from the perspective of procurement professionals and we aim to answer following research questions: • How do procurement professionals perceive their role within the organization? • How has their role changed and what challenges have they had to face? • What portfolio of skills do they believe will enable them to fulfill their role effectively? Literature review consists of the first part of the study by investigating the changing role of procurement from different perspectives. In the second part, we present the results of the in-depth interviews with 15 procurement professionals and we used descriptive analysis as a methodology. In the light of these results, we classified procurement skills under operational, tactical and strategic levels and Procurement Skills Framework has been developed. This study shows the differences in the perception of purchasing by professionals and the organizations. The differences in the perception are considered as an important barrier beyond the procurement transformation. Although having the necessary skills has a significant effect for procurement professionals to fulfill their role completely and keep in step with the transformation of the procurement function, It is not the only factor and the degree of high-level management and organizational support has also a direct impact during this transformation.Keywords: procuement skills, procurement transformation, strategic procurement, value chain
Procedia PDF Downloads 418939 Correlations between Pushing Skills and Pushing Perceptions, Second-Stage Labor Duration, Postpartum Fatigue, and Birth Satisfaction
Authors: Yu-Ching Huang
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Background: Delivery bridges the antepartum and postpartum period. Subsequent fatigue can affect indices, including postpartum recovery and life quality. Milk secretion, breastfeeding quality, and newborn participation may be compromised. Correspondingly, using proper pushing skills during the second stage of labor has the potential to effectively reduce postpartum fatigue and enhance birth satisfaction in new mothers. Purpose: To compare the effects of using different pushing skills on maternal pushing perception, postpartum fatigue, and birth satisfaction. Methodology: The present study used a descriptive research approach and recruited 382 participants from a medical center in northern Taiwan. Data were collected using a structured questionnaire, which included a demographic and obstetrics information datasheet, the Labor Pushing Experience Scale, a fatigue scale, and a birth satisfaction scale. Research Results: Using pushing skills (including upright position [t= 2.28, p < .05] and delayed pushing [t= -1.98, p < .05] during the second stage of labor was shown to enhance birth satisfaction in participants. Additionally, open glottis pushing ( t = 5.46, p < .001) resulted in a mean duration of second-stage labor that was 17.67 minutes less than that achieved using Valsalva pushing. Moreover, a better perceived pushing experience was associated with lower perceived postpartum fatigue (r = .46, p < .05) and higher birth satisfaction (r = -.16, p < .05). Finally, postpartum fatigue perception was negatively associated with birth satisfaction (r = -.16, p < .05). Conclusion and Clinical Application: The findings suggest that midwives should advocate that women adopt upright positions, delayed pushing, and open glottis pushing during the second stage of labor in order to enhance their birth satisfaction.Keywords: second stage labor duration of pushing skill, pushing experience perception, postpartum fatigue, birth satisfaction
Procedia PDF Downloads 267938 Developing Well-Being Indicators and Measurement Methods as Illustrated by Projects Aimed at Preventing Obesity in Children
Authors: E. Grochowska-Niedworok, K. Brukało, M. Hadasik, M. Kardas
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Consumption of vegetables by school children and adolescents is essential for their normal growth, development and health, but a significant minority of the world's population consumes the right amount of these products. The aim of the study was to evaluate the preferences and frequency of consumption of vegetables by school children and adolescents. It has been assumed that effectively implemented nutrition education programs should have an impact on increasing the frequency of vegetable consumption among the recipients. The study covered 514 students of five schools in the Opole Voivodeship aged 9 years to 22 years. The research tool was an author's questionnaire, which consisted of closed questions on the frequency of vegetable consumption and the use of 10 ways to treat them. Preferences and frequencies are shown in percentages, while correlations were estimated on the basis of Cramer`s V and gamma coefficients. In each of the examined age groups, the relationship between sex and vegetable consumption (the Cramer`s V coefficient value was 0.06 to 0.38) was determined and the various methods of culinary processing were used (V Craméra was 0.08 to 0.34). For both sexes, the relationship between age and frequency of vegetable consumption was shown (gamma values ranged from ~ 0.00 to 0.39) and different cooking methods (gamma values were 0.01 to 0.22). The most important determinant of nutritional choices is the taste and availability of products. The fact that they have a positive effect on their health is only in third position. As has been shown, obesity prevention programs can not only address nutrition education but also teach about new flavors and increase the availability of healthy foods. In addition, the frequency of vegetable consumption can be a good indicator reflecting the healthy behaviors of children and adolescents.Keywords: children and adolescents, frequency, welfare rate, vegetables
Procedia PDF Downloads 205937 The Metabolite Profiling of Fulvestrant-3 Boronic Acid under Biological Oxidation
Authors: Changde Zhang, Qiang Zhang, Shilong Zheng, Jiawang Liu, Shanchun Guo, Qiu Zhong, Guangdi Wang
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Fulvestrant was approved by FDA to treat breast cancer as a selective estrogen receptor downregulator (SERD) with intramuscular injection administration. ZB716, a fulvestarnt-3 boronic acid, is an SERD with comparable anticancer effect to fulvestrant, but could produce good pharmacokinetic properties under oral administration with mice or rat models. To understand why ZB716 produced much better oral bioavailability, it was proposed that the boronic acid blocked the phase II direct biotransformation with the hydroxyl group on the 3 position of the aromatic ring on fulvestrant. In this study, ZB716 or fulvestrant was incubated with human liver microsome and oxidation cofactor NADPH in vitro. Their metabolites after oxidation were profiled with the Q-Exactive, a high-resolution mass spectrometer. The result showed that ZB716 blocked the forming of hydroxyl groups on its benzene ring except for the oxidation of C-B bond forming fulvestrant in its metabolites, and the concentration of fulvestrant with one more hydroxyl group found in the metabolites from incubation with fulvestrant was about 34 fold high as that formed from incubation with ZB716. Compared to fulvestrant, ZB716 is expected to be much difficult to be further bio-transformed into more hydrophilic compounds, to be difficult excreted out of blood system, and to have longer residence time in blood, which can lead to higher oral bioavailability. This study provided evidence to explain the high bioavailability of ZB716 after oral administration from the perspective of its difficulty of oxidation, a phase I biotransformation, on positions on its aromatic ring.Keywords: biotransformation, fulvestrant, metabolite profiling, ZB716
Procedia PDF Downloads 261936 The Improved Therapeutic Effect of Trans-Cinnamaldehyde on Adipose-Derived Stem Cells without Chemical Induction
Authors: Karthyayani Rajamani, Yi-Chun Lin, Tung-Chou Wen, Jeanne Hsieh, Yi-Maun Subeq, Jen-Wei Liu, Po-Cheng Lin, Horng-Jyh Harn, Shinn-Zong Lin, Tzyy-Wen Chiou
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Assuring cell quality is an essential parameter for the success of stem cell therapy, utilization of various components to improve this potential has been the primary goal of stem cell research. The aim of this study was not only to demonstrate the capacity of trans-cinnamaldehyde (TC) to reverse stress-induced senescence but also improve the therapeutic abilities of stem cells. Because of the availability and the promising application potential in regenerative medicine, adipose-derived stem cells (ADSCs) were chosen for the study. We found that H2O2 treatment resulted in the expression of senescence characteristics in the ADSCs, including decreased proliferation rate, increased senescence-associated- β-galactosidase (SA-β-gal) activity, decreased SIRT1 (silent mating type information regulation 2 homologs) expression and decreased telomerase activity. However, TC treatment was sufficient to rescue or reduce the effects of H2O2 induction, ultimately leading to an increased proliferation rate, a decrease in the percentage of SA-β-gal positive cells, upregulation of SIRT1 expression, and increased telomerase activity of the senescent ADSCs at the cellular level. Further recently it was observed that the ADSCs were treated with TC without induction of senescence, all the before said positives were observed. Moreover, a chemically induced liver fibrosis animal model was used to evaluate the functionality of these rescued cells in vivo. Liver dysfunction was established by injecting 200 mg/kg thioacetamide (TAA) intraperitoneally into Wistar rats every third day for 60 days. The experimental rats were separated into groups; normal group (rats without TAA induction), sham group (without ADSC transplantation), positive control group (transplanted with normal ADSCs); H2O2 group (transplanted with H2O2 -induced senescent ADSCs), H2O2+TC group (transplanted with ADSCs pretreated with H2O2 and then further treated with TC) and TC group (ADSC treated with TC without H2O2 treatment). In the transplantation group, 1 × 106 human ADSCs were introduced into each rat via direct liver injection. Based on the biochemical analysis and immunohistochemical staining results, it was determined that the therapeutic effects on liver fibrosis by the induced senescent ADSCs (H2O2 group) were not as significant as those exerted by the normal ADSCs (the positive control group). However, the H2O2+TC group showed significant reversal of liver damage when compared to the H2O2 group 1 week post-transplantation. Further ADSCs without H2O2 treatment but with just TC treatment performed much better than all the groups. These data confirmed that the TC treatment had the potential to improve the therapeutic effect of ADSCs. It is therefore suggested that TC has potential applications in maintaining stem cell quality and could possibly aid in the treatment of senescence-related disorders.Keywords: senescence, SIRT1, adipose derived stem cells, liver fibrosis
Procedia PDF Downloads 260935 The Experiences of Claiming Welfare Benefits for People with Disabilities in the UK
Authors: Jennifer McNeill
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Over the years UK Governments have extended the use of welfare conditionality to more marginalised groups. Whereas in the past, disabled people’s rights to unconditional welfare were defended, significant numbers of disabled people have in recent years been re-classified as ‘fit for work’ as a result of this policy shift towards increased conditionality targeting more welfare service user groups. This paper discusses findings from a five-year project exploring the ethics and efficacy of welfare conditionality. Drawing on repeat interviews over three years with 58 disabled welfare service users across England and Scotland, the paper explores the experience of, and impact of conditionality upon, disabled participants. In particular, participants described the process of claiming disability-related benefits as stigmatising, with some describing the medical assessments as demeaning, traumatic and even painful. The medical assessments are conducted by private contractors and participants felt they were treated unfairly, under suspicion and under surveillance. This finding is important in line with a recent UN report concerned with the practice of such assessments. The findings reveal that notions of ‘deservedness’ are embedded in this system as disabled recipients argue for their entitlement to welfare claims relative to what are deemed to be less deserving groups of benefit claimants. This indicates an increasing competition ethic within different sections of the most marginalised social groups that facilitate further forms of social fragmentation, particularly in relation to opposition to benefit cuts and other changes requiring concerted and organised forms of resistance. The impact of media and political scapegoating of the most marginal has generated divisions within even those who position themselves as legitimate recipients.Keywords: disability, medical assessments, stigma, welfare conditionality
Procedia PDF Downloads 206934 Exploring Drivers and Barriers to Environmental Supply Chain Management in the Pharmaceutical Industry of Ghana
Authors: Gifty Kumadey, Albert Tchey Agbenyegah
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(i) Overview and research goal(s): This study aims to address research gaps in the Ghanaian pharmaceutical industry by examining the impact of environmental supply chain management (ESCM) practices on environmental and operational performance. Previous studies have provided inconclusive evidence on the relationship between ESCM practices and environmental and operational performance. The research aims to provide a clearer understanding of the impact of ESCM practices on environmental and operational performance in the context of the Ghanaian pharmaceutical industry. Limited research has been conducted on ESCM practices in developing countries, particularly in Africa. The study aims to bridge this gap by examining the drivers and barriers specific to the pharmaceutical industry in Ghana. The research aims to analyze the impact of ESCM practices on the achievement of Sustainable Development Goals (SDGs) in the Ghanaian pharmaceutical industry, focusing on SDGs 3, 12, 13, and 17. It also explores the potential for partnerships and collaborations to advance ESCM practices in the pharmaceutical industry. The research hypotheses suggest that pressure from stakeholder positively influences the adoption of ESCM practices in the Ghanaian pharmaceutical industry. By addressing these goals, the study aims to contribute to sustainable development initiatives and offer practical recommendations to enhance ESCM A practices in the industry. (ii) Research methods and data: This study uses a quantitative research design to examine the drivers and barriers to environmental supply chain management in the pharmaceutical industry in Accra.The sample size is approximately 150 employees, with senior and middle-level managers from pharmaceutical industry of Ghana. A purposive sampling technique is used to select participants with relevant knowledge and experience in environmental supply chain management. Data will be collected using a structured questionnaire using Likert scale responses. Descriptive statistics will be used to analyze the data and provide insights into current practices and their impact on environmental and operational performance. (iii) Preliminary results and conclusions: Main contributions: Identifying drivers/barriers to ESCM in Ghana's pharmaceutical industry, evaluating current ESCM practices, examining impact on performance, providing practical insights, contributing to knowledge on ESCM in Ghanaian context. The research contributes to SDGs 3, 9, and 12 by promoting sustainable practices and responsible consumption in the industry. The study found that government rules and regulations are the most critical drivers for ESCM adoption, with senior managers playing a significant role. However, employee and competitor pressures have a lesser impact. The industry has made progress in implementing certain ESCM practices, but there is room for improvement in areas like green distribution and reverse logistics. The study emphasizes the importance of government support, management engagement, and comprehensive implementation of ESCM practices in the industry. Future research should focus on overcoming barriers and challenges to effective ESCM implementation.Keywords: environmental supply chain, sustainable development goal, ghana pharmaceutical industry, government regulations
Procedia PDF Downloads 96933 Government Final Consumption Expenditure Financial Deepening and Household Consumption Expenditure NPISHs in Nigeria
Authors: Usman A. Usman
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Undeniably, unlike the Classical side, the Keynesian perspective of the aggregate demand side indeed has a significant position in the policy, growth, and welfare of Nigeria due to government involvement and ineffective demand of the population living with poor per capita income. This study seeks to investigate the effect of Government Final Consumption Expenditure, Financial Deepening on Households, and NPISHs Final consumption expenditure using data on Nigeria from 1981 to 2019. This study employed the ADF stationarity test, Johansen Cointegration test, and Vector Error Correction Model. The results of the study revealed that the coefficient of Government final consumption expenditure has a positive effect on household consumption expenditure in the long run. There is a long-run and short-run relationship between gross fixed capital formation and household consumption expenditure. The coefficients cpsgdp financial deepening and gross fixed capital formation posit a negative impact on household final consumption expenditure. The coefficients money supply lm2gdp, which is another proxy for financial deepening, and the coefficient FDI have a positive effect on household final consumption expenditure in the long run. Therefore, this study recommends that Gross fixed capital formation stimulates household consumption expenditure; a legal framework to support investment is a panacea to increasing hoodmold income and consumption and reducing poverty in Nigeria. Therefore, this should be a key central component of policy.Keywords: household, government expenditures, vector error correction model, johansen test
Procedia PDF Downloads 63932 Detecting Financial Bubbles Using Gap between Common Stocks and Preferred Stocks
Authors: Changju Lee, Seungmo Ku, Sondo Kim, Woojin Chang
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How to detecting financial bubble? Addressing this simple question has been the focus of a vast amount of empirical research spanning almost half a century. However, financial bubble is hard to observe and varying over the time; there needs to be more research on this area. In this paper, we used abnormal difference between common stocks price and those preferred stocks price to explain financial bubble. First, we proposed the ‘W-index’ which indicates spread between common stocks and those preferred stocks in stock market. Second, to prove that this ‘W-index’ is valid for measuring financial bubble, we showed that there is an inverse relationship between this ‘W-index’ and S&P500 rate of return. Specifically, our hypothesis is that when ‘W-index’ is comparably higher than other periods, financial bubbles are added up in stock market and vice versa; according to our hypothesis, if investors made long term investments when ‘W-index’ is high, they would have negative rate of return; however, if investors made long term investments when ‘W-index’ is low, they would have positive rate of return. By comparing correlation values and adjusted R-squared values of between W-index and S&P500 return, VIX index and S&P500 return, and TED index and S&P500 return, we showed only W-index has significant relationship between S&P500 rate of return. In addition, we figured out how long investors should hold their investment position regard the effect of financial bubble. Using this W-index, investors could measure financial bubble in the market and invest with low risk.Keywords: financial bubble detection, future return, forecasting, pairs trading, preferred stocks
Procedia PDF Downloads 369931 The Rise of Populist Right-Wing Parties in Western Europe: A Case Study of the Front National in France
Authors: Jessica Da Silva
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This paper examines France as a microcosm of the rise of right-wing populism in the broader European context. The attack on the Charlie Hebdo newspaper is arguably, a reaction to the aggressive European secularism spreading throughout Europe that sees its true enemy in the growth of extremist and violent interpretations of Islam. With each terrorist attack, the popularity of anti-immigrant policies and ideologies increases. What ultimately drives movements like the French National Front are the concepts of monoculture and ethnic identity. This paper analyses the character of right-wing populist parties using the National Front as a case study. Such parties generate anxiety and resentment by fomenting an irrational fear of the ‘other’. In this way, populists promote their identity on the basis of xenophobia, Islamophobia, and practices of social exclusion against targeted out-groups. They position immigrants and foreigners as ‘others’, claiming they are a threat to native cultures and a source of social and economic strife. Ultimately, right-wing populism exerts a negative influence over the democratic framework in Europe and opposes the European Union’s integration project. Right-wing populism attacks this supranational model because of its alleged inefficiency and departure from what it considers to be 'authentic' European traditions and citizenship. In this context, understanding the rise of radical right-wing populist parties is extremely important for the future of Europe, democracy and multiculturalism.Keywords: cultural identity, Europeanization, front national, immigration, integration, Islamophobia, multiculturalism, nationalism, right-wing populist parties, xenophobia
Procedia PDF Downloads 358930 Higher Education for Knowledge and Technology Transfer in Egypt
Authors: M. A. Zaki Ewiss, S. Afifi
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Nahda University (NUB) believes that internationalisation of higher educational is able to provide global society with an education that meets current needs and that can respond efficiently to contemporary demands and challenges, which are characterized by globalisation, interdependence, and multiculturalism. In this paper, we will discuss the the challenges of the Egyptian Higher Education system and the future vision to improve this system> In this report, the following issues will be considered: Increasing knowledge on the development of specialized programs of study at the university. Developing international cooperation programs, which focus on the development of the students and staff skills, and providing academic culture and learning opportunities. Increasing the opportunities for student mobility, and research projects for faculty members. Increased opportunities for staff, faculty and students to continue to learn foreign universities, and to benefit from scholarships in various disciplines. Taking the advantage of the educational experience and modern teaching methods; Providing the opportunities to study abroad without increasing the period of time required for graduation, and through greater integration in the curricula and programs; More cultural interaction through student exchanges.Improving and providing job opportunities for graduates through participation in the global labor market. This document sets out NUB strategy to move towards that vision. We are confident that greater explicit differentiation, greater freedom and greater collaboration are the keys to delivering the further improvement in quality we shall need to retain and strengthen our position as one of the world’s leading higher education systems.Keywords: technology transfer higher education, knowledge transfer, internationalisation, mobility
Procedia PDF Downloads 440929 A Mixed 3D Finite Element for Highly Deformable Thermoviscoplastic Materials Under Ductile Damage
Authors: João Paulo Pascon
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In this work, a mixed 3D finite element formulation is proposed in order to analyze thermoviscoplastic materials under large strain levels and ductile damage. To this end, a tetrahedral element of linear order is employed, considering a thermoviscoplastic constitutive law together with the neo-Hookean hyperelastic relationship and a nonlocal Gurson`s porous plasticity theory The material model is capable of reproducing finite deformations, elastoplastic behavior, void growth, nucleation and coalescence, thermal effects such as plastic work heating and conductivity, strain hardening and strain-rate dependence. The nonlocal character is introduced by means of a nonlocal parameter applied to the Laplacian of the porosity field. The element degrees of freedom are the nodal values of the deformed position, the temperature and the nonlocal porosity field. The internal variables are updated at the Gauss points according to the yield criterion and the evolution laws, including the yield stress of matrix, the equivalent plastic strain, the local porosity and the plastic components of the Cauchy-Green stretch tensor. Two problems involving 3D specimens and ductile damage are numerically analyzed with the developed computational code: the necking problem and a notched sample. The effect of the nonlocal parameter and the mesh refinement is investigated in detail. Results indicate the need of a proper nonlocal parameter. In addition, the numerical formulation can predict ductile fracture, based on the evolution of the fully damaged zone.Keywords: mixed finite element, large strains, ductile damage, thermoviscoplasticity
Procedia PDF Downloads 97928 An Optimization Model for the Arrangement of Assembly Areas Considering Time Dynamic Area Requirements
Authors: Michael Zenker, Henrik Prinzhorn, Christian Böning, Tom Strating
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Large-scale products are often assembled according to the job-site principle, meaning that during the assembly the product is located at a fixed position, while the area requirements are constantly changing. On one hand, the product itself is growing with each assembly step, whereas varying areas for storage, machines or working areas are temporarily required. This is an important factor when arranging products to be assembled within the factory. Currently, it is common to reserve a fixed area for each product to avoid overlaps or collisions with the other assemblies. Intending to be large enough to include the product and all adjacent areas, this reserved area corresponds to the superposition of the maximum extents of all required areas of the product. In this procedure, the reserved area is usually poorly utilized over the course of the entire assembly process; instead a large part of it remains unused. If the available area is a limited resource, a systematic arrangement of the products, which complies with the dynamic area requirements, will lead to an increased area utilization and productivity. This paper presents the results of a study on the arrangement of assembly objects assuming dynamic, competing area requirements. First, the problem situation is extensively explained, and existing research on associated topics is described and evaluated on the possibility of an adaptation. Then, a newly developed mathematical optimization model is introduced. This model allows an optimal arrangement of dynamic areas, considering logical and practical constraints. Finally, in order to quantify the potential of the developed method, some test series results are presented, showing the possible increase in area utilization.Keywords: dynamic area requirements, facility layout problem, optimization model, product assembly
Procedia PDF Downloads 235927 Object Recognition System Operating from Different Type Vehicles Using Raspberry and OpenCV
Authors: Maria Pavlova
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In our days, it is possible to put the camera on different vehicles like quadcopter, train, airplane and etc. The camera also can be the input sensor in many different systems. That means the object recognition like non separate part of monitoring control can be key part of the most intelligent systems. The aim of this paper is to focus of the object recognition process during vehicles movement. During the vehicle’s movement the camera takes pictures from the environment without storage in Data Base. In case the camera detects a special object (for example human or animal), the system saves the picture and sends it to the work station in real time. This functionality will be very useful in emergency or security situations where is necessary to find a specific object. In another application, the camera can be mounted on crossroad where do not have many people and if one or more persons come on the road, the traffic lights became the green and they can cross the road. In this papers is presented the system has solved the aforementioned problems. It is presented architecture of the object recognition system includes the camera, Raspberry platform, GPS system, neural network, software and Data Base. The camera in the system takes the pictures. The object recognition is done in real time using the OpenCV library and Raspberry microcontroller. An additional feature of this library is the ability to display the GPS coordinates of the captured objects position. The results from this processes will be sent to remote station. So, in this case, we can know the location of the specific object. By neural network, we can learn the module to solve the problems using incoming data and to be part in bigger intelligent system. The present paper focuses on the design and integration of the image recognition like a part of smart systems.Keywords: camera, object recognition, OpenCV, Raspberry
Procedia PDF Downloads 220926 Injunctions, Disjunctions, Remnants: The Reverse of Unity
Authors: Igor Guatelli
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The universe of aesthetic perception entails impasses about sensitive divergences that each text or visual object may be subjected to. If approached through intertextuality that is not based on the misleading notion of kinships or similarities a priori admissible, the possibility of anachronistic, heterogeneous - and non-diachronic - assemblies can enhance the emergence of interval movements, intermediate, and conflicting, conducive to a method of reading, interpreting, and assigning meaning that escapes the rigid antinomies of the mere being and non-being of things. In negative, they operate in a relationship built by the lack of an adjusted meaning set by their positive existences, with no remainders; the generated interval becomes the remnant of each of them; it is the opening that obscures the stable positions of each one. Without the negative of absence, of that which is always missing or must be missing in a text, concept, or image made positive by history, nothing is perceived beyond what has been already given. Pairings or binary oppositions cannot lead only to functional syntheses; on the contrary, methodological disturbances accumulated by the approximation of signs and entities can initiate a process of becoming as an opening to an unforeseen other, transformation until a moment when the difficulties of [re]conciliation become the mainstay of a future of that sign/entity, not envisioned a priori. A counter-history can emerge from these unprecedented, misadjusted approaches, beginnings of unassigned injunctions and disjunctions, in short, difficult alliances that open cracks in a supposedly cohesive history, chained in its apparent linearity with no remains, understood as a categorical historical imperative. Interstices are minority fields that, because of their opening, are capable of causing opacity in that which, apparently, presents itself with irreducible clarity. Resulting from an incomplete and maladjusted [at the least dual] marriage between the signs/entities that originate them, this interval may destabilize and cause disorder in these entities and their own meanings. The interstitials offer a hyphenated relationship: a simultaneous union and separation, a spacing between the entity’s identity and its otherness or, alterity. One and the other may no longer be seen without the crack or fissure that now separates them, uniting, by a space-time lapse. Ontological, semantic shifts are caused by this fissure, an absence between one and the other, one with and against the other. Based on an improbable approximation between some conceptual and semantic shifts within the design production of architect Rem Koolhaas and the textual production of the philosopher Jacques Derrida, this article questions the notion of unity, coherence, affinity, and complementarity in the process of construction of thought from these ontological, epistemological, and semiological fissures that rattle the signs/entities and their stable meanings. Fissures in a thought that is considered coherent, cohesive, formatted are the negativity that constitutes the interstices that allow us to move towards what still remains as non-identity, which allows us to begin another story.Keywords: clearing, interstice, negative, remnant, spectrum
Procedia PDF Downloads 135925 The Effect of Silanization on Alumina for Improving the Compatibility with Poly(Methacrylic Acid) Matrix for Dental Restorative Materials
Authors: Andrei Tiberiu Cucuruz, Ecaterina Andronescu, Cristina Daniela Ghitulica, Andreia Cucuruz
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In modern dentistry, the application of resin-based composites continues to increase and in the majority of countries has completely replaced mercury amalgams. Alumina (Al2O3) is a representative bioinert ceramic with a variety of applications in industry as well as in medicine. Alumina has the potential to improve electrical resistivity and thermal conductivity of polymers. The application of poly(methacrylic acid) (PMAA) in medicine was poorly investigated in the past but can lead to good results by the incorporation of alumina particles that can bring bioinertness to the composite. However, because of the differences related to chemical bonding of these materials, the interaction is very weak at the interface leading to no significant values in practical situations. The aim of this work was to modify the structure of alumina with silane coupling agents and to study the influence of silanization on the physicomechanical properties of the resulting composite materials. Two silanes were used in this study: 3-aminopropyl-trimethoxysilane (APTMS) and dichlorodimethylsilane (DCDMS). Both silanes proved to have a significant effect on the overall performance of composites by establishing bonds with the polymer matrix and the filler. All these improvements in dental adhesive systems made for bonding resin composites to tooth structure have enhanced the clinical application of polymeric restorative materials to the position that they are now considered the material of choice for esthetic restoration.Keywords: alumina, compressive strength, dental materials, silane coupling agents, poly(methacrylic acid)
Procedia PDF Downloads 353924 The Impact of the Board of Directors’ Characteristics on Tax Aggressiveness in USA Companies
Authors: jihen ayadi sellami
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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-makingKeywords: tax aggressiveness, board of directors, board size, CEO duality, audit committees, gender diversity, director independence, diligence, corporate governance, united states
Procedia PDF Downloads 62