Search results for: individual tax compliance behavior

Authors: Elen Gasparyan, Naira Hakobyan

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One of the leading factors determining the effectiveness of work in a modern organization is the motivation of its employees. In the scientific psychological literature, this phenomenon is understood mainly as constructive forms of motivation and the search for ways to increase it. At the same time, the motivation of employees can sometimes lead to a decrease in the productivity of the organization, i.e., destructive motivation is usually not considered from the point of view of various motivational theories. This article provides an analysis of various forms of destructive motivation of employees. These forms include formalism in labor behavior, inadequate assessment of the work done, and an imbalance of personal and organizational interests. The destructive motivation of personnel has certain negative consequences both for the employees themselves and for the entire organization - it leads to a decrease in the rate of production and the quality of products or services, increased conflict in the behavior of employees, etc. Currently, there is an increase in scientific interest in the study of destructive motivation. The subject of psychological research is not only modern socio-psychological processes but also the achievements of scientific thought in the field of theories of motivation and management. This article examines the theoretical approaches of J. S. Adams and Porter-Lawler, provides an analysis of theoretical concepts, and emphasizes the main characteristics of the destructiveness of motivation. Destructive work motivation is presented at the macro, meso, and micro levels. These levels express various directions of development of motivation stimuli, such as social, organizational, and personal ones. At the macro level, the most important characteristics of destructive motivation are the high-income gap between employers and employees, а high degree of unemployment, weak social protection of workers, non-compliance by employers with labor legislation, and emergencies. At the organizational level, the main characteristics are decreasing the diversity of work and insufficient work conditions. At the personal level, the main characteristic of destructive motivation is a discrepancy between personal and organizational interests. A comparative analysis of the theoretical and methodological foundations of the study of motivation makes it possible to identify not only the main characteristics of destructive motivation but also to determine the contours of psychological counseling to reduce destructiveness in the behavior of employees.

Keywords: destructive, motivation, organization, behavior

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Authors: Fatna Benmessaoud, Mohammed Cheikh, Vencent Velay, Vanessa Vedal, Farhad Rezai-Aria, Christine Boher

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The global mechanical behavior of materials is strongly linked to their microstructure, especially their crystallographic texture and their grains morphology. These material aspects determine the mechanical fields character (heterogeneous or homogeneous), thus, they give to the global behavior a degree of anisotropy according the initial microstructure. For these reasons, the prediction of global behavior of materials in relationship with the microstructure must be performed with a multi-scale approach. Therefore, multi-scale modeling in the context of crystal plasticity is widely used. In this present contribution, a phenomenological elasto-viscoplastic model developed in the crystal plasticity context and finite element method are used to investigate the effects of crystallographic texture and grains sizes on global behavior of a polycrystalline equiaxed Ti-6Al-4V alloy. The constitutive equations of this model are written on local scale for each slip system within each grain while the strain and stress mechanical fields are investigated at the global scale via finite element scale transition. The beta phase of Ti-6Al-4V alloy modeled is negligible; its percent is less than 10%. Three families of slip systems of alpha phase are considered: basal and prismatic families with a burgers vector and pyramidal family with a burgers vector. The twinning mechanism of plastic strain is not observed in Ti-6Al-4V, therefore, it is not considered in the present modeling. Nine representative elementary volumes (REV) are generated with Voronoi tessellations. For each individual equiaxed grain, the own crystallographic orientation vis-à-vis the loading is taken into account. The meshing strategy is optimized in a way to eliminate the meshing effects and at the same time to allow calculating the individual grain size. The stress and strain fields are determined in each Gauss point of the mesh element. A post-treatment is used to calculate the local behavior (in each grain) and then by appropriate homogenization, the macroscopic behavior is calculated. The developed model is validated by comparing the numerical simulation results with an experimental data reported in the literature. It is observed that the present model is able to predict the global mechanical behavior of Ti-6Al-4V alloy and investigate the microstructural parameters' effects. According to the simulations performed on the generated volumes (REV), the macroscopic mechanical behavior of Ti-6Al-4V is strongly linked to the active slip systems family (prismatic, basal or pyramidal). The crystallographic texture determines which family of slip systems can be activated; therefore it gives to the plastic strain a heterogeneous character thus an anisotropic macroscopic mechanical behavior. The average grains size influences also the Ti-6Al-4V mechanical proprieties, especially the yield stress; by decreasing of the average grains size, the yield strength increases according to Hall-Petch relationship. The grains sizes' distribution gives to the strain fields considerable heterogeneity. By increasing grain sizes, the scattering in the localization of plastic strain is observed, thus, in certain areas the stress concentrations are stronger than other regions.

Keywords: microstructural parameters, multi-scale modeling, crystal plasticity, Ti-6Al-4V alloy

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Authors: Souhir Chelly, Asma Ben Cheikh, Hela Ghali, Salwa Khefacha, Lamine Dhidah, Mohamed Ben Rejeb, Houyem Said Latiri

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The hospital risk management department is firstly involved in the methodological analysis of grade zero sterilization incidents. The system is based on a subsequent analysis process in compliance with the ongoing requirements of the Haute Autorité de santé (HAS) for a reactive approach to risk, allowing to identify failures and start the appropriate preventive and corrective measures. The use of the association of litigation and risk management (ALARM) method makes easier the grade zero analysis and brings to light the team or institutional, organizational, temporal, individual factors representative of undesirable effects. Two main factors come out again from this analysis, pre-disinfection step of the emergency block unsupervised instrumentalist intern was poorly done since she did not remove the battery from micro air motor. At the sterilization unit, the worker who was not supervised by the nurse did the conditioning of the motor without having checked it if it still contained the battery. The main cause is that the management of human resources was inadequate at both levels, the instrumental trainee in the block who was not supervised by his supervisor and the worker of the sterilization unit who was not supervised by the responsible nurse. There is a lack of research help, advice, and collaboration. The difficulties encountered during this type of analysis are multiple. The first is based on its necessary acceptance by the various actors of care involved, which should not perceive it as a tool leading to individual punishment, but rather as a means to improve their practices.

Keywords: ALARM (Association of Litigation and Risk Management Method), incident, risk management, sterilization

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Authors: Youval Aberman, Jason E. Plaks

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This research provides initial evidence that self-efficacy of mitigation behavior – the belief that one’s action can make a difference on the environment – can be implicitly inferred from the way numerical information is presented in environmental messages. The scientific community sees climate change as a pressing issue, but the general public tends to construe climate change as an abstract phenomenon that is psychologically distant. As such, a main barrier to pro-environmental behavior is that individuals often believe that their own behavior makes little to no difference on the environment. When it comes to communicating how the behavior of billions of individuals affects global climate change, it might appear valuable to aggregate those billions and present the shocking enormity of the resources individuals consume. This research provides initial evidence that, in fact, this strategy is ineffective; presenting large-scale aggregate data dilutes the contribution of the individual and impedes individuals’ motivation to act pro-environmentally. The high-impact, underrepresented behavior of eating a sustainable diet was chosen for the present studies. US Participants (total N = 668) were recruited online for a study on ‘meat and the environment’ and received information about some of resources used in meat production – water, CO2e, and feed – with numerical information that varied in its frame of reference. A ‘Nation’ frame of reference discussed the resources used in the beef industry, such as the billions of CO2e released daily by the industry, while a ‘Meal’ frame of reference presented the resources used in the production of a single beef dish. Participants completed measures of pro-environmental attitudes and behavioral intentions, either immediately (Study 1) or two days (Study 2) after reading the information. In Study 2 (n = 520) participants also indicated whether they consumed less or more meat than usual. Study 2 included an additional control condition that contained no environmental data. In Study 1, participants who read about meat production at a national level, compared to at a meal level, reported lower motivation to make ecologically conscious dietary choices and reported lower behavioral intention to change their diet. In Study 2, a similar pattern emerged, with the added insight that the Nation condition, but not the Meal condition, deviated from the control condition. Participants across conditions, on average, reduced their meat consumption in the duration of Study 2, except those in the Nation condition who remained unchanged. Presenting nation-wide consequences of human behavior is a double-edged sword: Framing in a large scale might reveal the relationship between collective actions and environmental issues, but it hinders the belief that individual actions make a difference.

Keywords: climate change communication, environmental concern, meat consumption, motivation

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Authors: Alexander Glebovskiy

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Practitioners charged with fraud prevention and investigation strongly rely on the Fraud Triangle framework developed by Joseph T. Wells in 1997 while analyzing the causes of fraud at business organizations. The Fraud Triangle model explains fraud by elements such as pressure, opportunity, and rationalization. This view is not fully suitable for effective fraud prevention as the Fraud Triangle model provides limited insight into the causation of fraud. Fraud is a multifaceted phenomenon, the contextual factors of which may not fit into any framework. Employee criminal behavior in business organizations is influenced by environmental, individual, and organizational aspects. Therefore, further criminogenic factors and processes facilitating fraud in organizational settings need to be considered in the root-cause analysis: organizational culture, leadership style, groupthink effect, isomorphic behavior, crime of obedience, displacement of responsibility, lack of critical thinking and unquestioning conformity and loyalty.

Keywords: criminogenesis, fraud triangle, fraud prevention, organizational culture

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Authors: Bambang Suko Priyono, Tristiana Rijanti

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This study examines the influence of Psychological Capital Dimensions to Organizational Citizenship Behavior. There are four dimensions of Psychological Capital such as hope, optimism, resilience, and self-efficacy. It also tests the moderation effect of Resistance to Change in the relation between Psychological Capital’s dimensions and Organizational Citizenship Behavior, and the influence of Organizational Citizenship Behavior to employees’ performance. The data from the chosen 160 respondents from Public Service Institution is processed using multiple regression and interaction method. The study results in: 1) Hope positively significantly influences Organizational Citizenship Behavior, 2) Optimism positively significantly influences Organizational Citizenship Behavior, 3) Resilience positively significantly influences Organizational Citizenship Behavior, 4) Self-efficacy positively significantly influences Organizational Citizenship Behavior, 5) Resistance to change is moderating variable between hope and Organizational Citizenship Behavior, 6) Resistance to change is moderating variable between self-efficacy and Organizational Citizenship Behavior, 7) Organizational Citizenship Behavior positively significantly influences performance. On the contrary, resistance to change as a moderating variable is proven for hope and resilience.

Keywords: organizational citizenship behavior, performance, psychological capital’s dimensions, and resistance to change

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Authors: U. S. Putro, L. Mayangsari, M. Siallagan, N. P. Tjahyani

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National Collective Management Institute (LKMN) in Indonesia stated that legal music products were about 77.552.008 unit while illegal music products were about 22.0688.225 unit in 1996 and this number keeps getting worse every year. Consequently, Indonesia named as one of the countries with high piracy levels in 2005. This study models people decision toward unlawful behavior, music content piracy in particular, using agent-based modeling and simulation (ABMS). The classification of actors in the model constructed in this study are legal consumer, illegal consumer, and neutral consumer. The decision toward piracy among the actors is a manifestation of the social norm which attributes are social pressure, peer pressure, social approval, and perceived prevalence of piracy. The influencing attributes fluctuate depending on the majority of surrounding behavior called social network. There are two main interventions undertaken in the model, campaign and peer influence, which leads to scenarios in the simulation: positively-framed descriptive norm message, negatively-framed descriptive norm message, positively-framed injunctive norm with benefits message, and negatively-framed injunctive norm with costs message. Using NetLogo, the model is simulated in 30 runs with 10.000 iteration for each run. The initial number of agent was set 100 proportion of 95:5 for illegal consumption. The assumption of proportion is based on the data stated that 95% sales of music industry are pirated. The finding of this study is that negatively-framed descriptive norm message has a worse reversed effect toward music piracy. The study discovers that selecting the context-based campaign is the key process to reduce the level of intention toward music piracy as unlawful behavior by increasing the compliance awareness. The context of Indonesia reveals that that majority of people has actively engaged in music piracy as unlawful behavior, so that people think that this illegal act is common behavior. Therefore, providing the information about how widespread and big this problem is could make people do the illegal consumption behavior instead. The positively-framed descriptive norm message scenario works best to reduce music piracy numbers as it focuses on supporting positive behavior and subject to the right perception on this phenomenon. Music piracy is not merely economical, but rather social phenomenon due to the underlying motivation of the actors which has shifted toward community sharing. The indication of misconception of value co-creation in the context of music piracy in Indonesia is also discussed. This study contributes theoretically that understanding how social norm configures the behavior of decision-making process is essential to breakdown the phenomenon of unlawful behavior in music industry. In practice, this study proposes that reward-based and context-based strategy is the most relevant strategy for stakeholders in music industry. Furthermore, this study provides an opportunity that findings may generalize well beyond music piracy context. As an emerging body of work that systematically constructs the backstage of law and social affect decision-making process, it is interesting to see how the model is implemented in other decision-behavior related situation.

Keywords: music piracy, social norm, behavioral decision-making, agent-based model, value co-creation

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Authors: P. B. Thumar

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Today’s athletes face acute and unique challenges as the competition standards are higher and tougher. There are certain moments during a competition that appear to carry great psychological significance when the momentum starts to shift in one direction or another. These situations require athletes to remain completely focused and calm in facing the difficult circumstances. The purpose of the study was to compare the Mental Toughness level among the players of the team and individual sports. Purposive sampling was done in which subjects for the present study were the male students of The M. S. University of Baroda, Vadodara studying various courses in the academic year 2014-15. Thus, a total number of 120 boys were identified and included in the study from which 60 boys had participated in individual sports and 60 in team sports. ‘The Mental Toughness Questionnaire’ prepared by Dr. Alan Goldberg was used to determine mental toughness level of the players of the team and individual sports. The scores arrived from 60 individual players and 60 team players were compared by applying the t-test. Significant difference was found on overall Mental Toughness and in subcomponents there was significant difference in ability to handle pressure, concentration and confidence whereas there was no significant difference in reboundability and motivation among team and individual sports players. This could be largely due the nature of both sports. Team players of MSU found to be having more overall mental toughness, and team players are able to handle pressure more than individual players, can concentrate more and are also more confident while playing in the team. Team preparation and training prior to competition could have increased the level of ability to handle pressure, concentration and confidence of team players.

Keywords: mental toughness, reboundability, confidence, team sports, individual sports

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Authors: Hossein Soltani, Zahra Hojati, Seyed Reza Attarzadeh Hossini

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Anxiety levels before and during competition are not clear due to conflicting findings; various athletes have reported different levels of anxiety from much too low. With respect to the fact that every sport field has its own special nature, and the lack of a comprehensive theory in this field made the author to compare competitive state anxiety among team sport and individual sport athletes in Iran. The sample included 120 male athletes, 60 athletes in individual sports (taekwondo, karate, and wrestling) and 60 athletes in team sports (volleyball, basketball, futsal). All participants in this study were regularly competing at the super leagues and regional level. The research instrument employed was the Persian version of the Competitive State Anxiety Inventory-2. This inventory was distributed among the subjects about 30 minutes before the first competition. Finally, using one-way ANOVA data was analyzed. The results indicated that the mean score of cognitive and somatic anxiety among individual sport athletes was higher than that of team sport athletes (P<0.05). Self-confidence levels of individual sports athletes was higher than that of team sports athletes but the difference was not significant (P >0.05). It seems the being part of a team alleviates some of the pressure experienced by those who compete alone. Conclusion: Individual sport athletes may be more exposed to evaluation and more engaged in their own skills and abilities than team sport athletes given that responsibility for performance is not distributed across several performers.

Keywords: competitive state anxiety, cognitive anxiety, somatic anxiety, team sports, individual sports

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Authors: Kyle Burke Pfeiffer, Carmella Burdi, Karen Marsh

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The evacuation and shelter-in-place planning process employed by most jurisdictions within the United States is not informed by a scientifically-derived framework that is inclusive of the behavioral and policy-related indicators of public compliance with evacuation orders. While a significant body of work exists to define these indicators, the research findings have not been well-integrated nor translated into useable planning factors for public safety officials. Additionally, refinement of the planning factors alone is insufficient to support science-based evacuation planning as the behavioral elements of evacuees—even with consideration of policy-related indicators—must be examined in the context of specific regional transportation and shelter networks. To address this problem, the Federal Emergency Management Agency and Argonne National Laboratory developed an agent-based model to support regional analysis of zone-based evacuation in southeastern Georgia. In particular, this model allows public safety officials to analyze the consequences that a range of hazards may have upon a community, assess evacuation and shelter-in-place decisions in the context of specified evacuation and response plans, and predict outcomes based on community compliance with orders and the capacity of the regional (to include extra-jurisdictional) transportation and shelter networks. The intention is to use this model to aid evacuation planning and decision-making. Applications for the model include developing a science-driven risk communication strategy and, ultimately, in the case of evacuation, the shortest possible travel distance and clearance times for evacuees within the regional boundary conditions.

Keywords: agent-based modeling for evacuation, decision-support for evacuation planning, evacuation planning, human behavior in evacuation

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Authors: Reza Moosavi Mohseni, Wenjun Zhang, Jiling Cao

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The aim of the present study is to detect the chaotic behavior in monetary economic relevant dynamical system. The study employs three different forms of Taylor rules: current, forward, and backward looking. The result suggests the existence of the chaotic behavior in all three systems. In addition, the results strongly represent that using expectations especially rational expectation hypothesis can increase complexity of the system and leads to more chaotic behavior.

Keywords: taylor rule, monetary system, chaos theory, lyapunov exponent, GMM estimator

Procedia PDF Downloads 521

Authors: M. J. Zuroni, O. Syuhaily, M. A. Afida Mastura, M. S. Roslina, A. K. Nurul Aini

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The impact of country development has caused an increase of solid waste. The increase in population causes of excess usage thus effecting the sustainable environment. Zero waste management involves maximizing practices of recycling and minimizing residual waste. This paper seeks to analyze the relationship between knowledge, attitude, perceived behavior control, subjective norm and behavior of household solid waste towards household solid waste management among urban households in 8 states that have been implemented and enforced regulations under the Solid Waste Management and Public Cleansing Act 2007 (Act 672) in Malaysia. A total of respondents are 605 and we used a purposive sampling for location and simple sampling for sample size. Data collected by using self-administered questionnaire and were analyzed using SPSS software. The Pearson Correlation Test is to examine the relationship between four variables. Results show that knowledge scores are high because they have an awareness of the importance of managing solid waste. For attitude, perceived behavior control, subjective norm and behavioral scores at a moderate level in solid waste management activities. The findings show that there is a significant relationship between knowledge and behavior of household solid waste (r = 0.136 **, p = 0.001), there is a significant relationship between attitude and behavior (r = 0.238 **, p = 0.000), there is a significant relationship between perceived behavior control and behavior (r = 0.516 **, p = 0.000) and there is a significant relationship between subjective norm and behavior (r = 0.494 **, p = 0.000). The conclusion is that there is a relationship between knowledge, attitude, perceived behavior control and subjective norm toward the behavior of household solid waste management. Therefore, in the findings of the study, all parties including the government should work together to enhance the knowledge, attitude, perceived behavior control and behavior of household solid waste management in other states that have not implemented and enforced regulations under the Solid Waste and Public Cleansing Management Act 2007 (Act 672).

Keywords: solid waste management, knowledge, attitude, perceived behavior control, subjective norm, behavior

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Authors: M. Bruzza, M. Tupia, F. Rodríguez

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As part of the regulatory compliance process and the streamlining of public administration, the Peruvian government has implemented the National E-Government Plan in all state institutions with the aim of providing citizens with solid services based on the use of Information and Communications Technologies (ICT). As part of the regulations, the requisites to be met by public institutions have been submitted. However, the lack of an implementation model was detected, one that can serve as a guide to such institutions in order to materialize the organizational and technological structures needed, which allow them to provide the required digital services. This paper develops an implementation model of electronic government (e-government) for Peru’s state institutions, in compliance with current regulations based on a COBIT 5.0 framework. Furthermore, the paper introduces phase 1 of this model: business and IT goals, the goals cascade and the future model of processes.

Keywords: e-government, u-government, COBIT, implementation model

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Authors: Phimsupha Kokchang, Divine Ifransca Wijaya

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The energy transition is crucial for mitigating climate change and achieving sustainable development and resilience. As the energy transition advances, generation Z is entering the economic world and will soon be responsible for taking care of the environment. This study aims to investigate the factors influencing generation Z’s pro-environmental behavior to support the energy transition. The theory of planned behavior approach was combined with the pro-environmental behavior concept to examine generation Z’s support toward the energy transition through participating in activism, using energy from renewable sources, opting for energy-efficient utilities or vehicles, and influencing others. Data were collected through an online questionnaire of 400 respondents aged 18-26 living in Jakarta, Indonesia. Partial least square structural equation modeling (PLS-SEM) using SmartPLS 3.0 software was used to analyze the reliability and validity of the measurement model. The results show that attitude, subjective norms, and perceived behavior control positively correlate with generation Z’s pro-environmental behavior to support the energy transition. This finding could enhance understanding and provide insights to formulate effective strategies and policies to increase generation Z’s support towards the energy transition. This study contributes to the energy transition discussion as it is included in the Sustainable Development Goals, as well as pro-environmental behavior and theory of planned behavior literature.

Keywords: energy transition, pro-environmental behavior, theory of planned behavior, generation Z

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Authors: Atul Khurana, Rajul Rastogi, Hans-Joachim Gamperl

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The pharmaceutical companies are getting more inclined towards patient support programs (PSPs) which assist patients and/or healthcare professionals (HCPs) in more desirable disease management and cost-effective treatment. The utmost objective of these programs is patient care. The PSPs may include financial assistance to patients, medicine compliance programs, access to HCPs via phone or online chat centers, etc. The PSP has a crucial role in terms of customer acquisition and retention strategies. During the conduct of these programs, Marketing Authorisation Holder (MAH) may receive information related to concerned medicinal products, which is usually reported by patients or involved HCPs. This information may include suspected adverse reaction(s) during/after administration of medicinal products. Hence, the MAH should design PSP to comply with regulatory reporting requirements and avoid non-compliance during PV inspection. The emergence of wireless health devices is lowering the burden on patients to manually incorporate safety data, and building a significant option for patients to observe major swings in reference to drug safety. Therefore, to enhance the adoption of these programs, MAH not only needs to aware patients about advantages of the program, but also recognizes the importance of time of patients and commitments made in a constructive manner. It is indispensable that strengthening the public health is considered as the topmost priority in such programs, and the MAH is compliant to Pharmacovigilance (PV) requirements along with regulatory obligations.

Keywords: drug safety, good pharmacovigilance practice, patient support program, pharmacovigilance

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Authors: Fatma Hsain Ali Suliman

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Personality plays an important role in acquiring a second language. For second language learners to make maximum progress with their own learning styles, their individual differences must be recognized and attended to. Personality is considered to be a pattern of unique characteristics that give a person’s behavior a kind of consistency and individuality. Therefore, the enclosed study, which is entitled “The Role of Personality in Second language Acquisition: Extroversion and Introversion”, tends to shed light on the relationship between learners’ personalities and second language acquisition process. In other words, it aims at drawing attention to how individual differences of students as being extroverts or introverts could affect the language acquisition process. As a literature review, this paper discusses the results of some studies concerning this issue as well as the point views of researchers and scholars who have focused on the effect of extrovert and introvert personality on acquiring a second language. To accomplish the goals of this study, which is divided into 5 chapters including introduction, review of related literature, research method and design, results and discussions and conclusions and recommendations, 20 students of English Department, Faculty of Arts, Misurata University, Libya were handed out a questionnaire to figure out the effect of their personalities on the learning process. Finally, to be more sure about the role of personality in a second language acquisition process, the same students who were given the questionnaire were observed in their ESL classes.

Keywords: second language acquisition, personality, extroversion, introversion, individual differences, language learning strategy, personality factors, psycho linguistics

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Authors: Wen Liang Chang, Mei Wei Wang, Ruey Huei Yeh

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This paper studies the comparisons of individual and group replacement policies for a series connection system with two machines. Suppose that manufacturer’s production system is a series connection system which is combined by two machines. For two machines, when machines fail within the operating time, minimal repair is performed for machines by the manufacturer. The manufacturer plans to a preventive replacement for machines at a pre-specified time to maintain system normal operation. Under these maintenance policies, the maintenance cost rate models of individual and group replacement for a series connection system with two machines is derived and further, optimal preventive replacement time is obtained such that the expected total maintenance cost rate is minimized. Finally, some numerical examples are given to illustrate the influences of individual and group replacement policies to the maintenance cost rate.

Keywords: individual replacement, group replacement, replacement time, two machines, series connection system

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Authors: Inbal Peleg Koriat, Rachel Ben-Ari

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The purpose of the present study was to test individual’s conflict management style in romantic relations as a function of their perception of the extent of procedural justice in their partner behavior, and to what extant this relationship is mediated by the quality of the relations. The research procedure included two studies: The first study was a correlative study with 160 participants in a romantic relation. The goal of the first study was to examine the mediation model with self-report questionnaires. The second study was an experimental study with 241 participants. The study was designed to examine the causal connection between perceived procedural justice (PPJ) and conflict management styles. Study 1 indicated a positive connection between PPJ and collaborative conflict management styles (integrating, compromising and obliging). In contrast, a negative connection was not found between PPJ and non-collaborative conflict management styles (avoiding, and dominating). In addition, perceived quality of the romantic relations was found to mediate the connection between PPJ and collaborative conflict management styles. Study 2 validated the finding of Study 1 by showing that PPJ leads the individual to use compromising and integrating conflict management styles. In contrast to Study 1, Study 2 shows that a low PPJ increases the individual’s tendency to use an avoiding conflict management style. The study contributes to the rather scarce research on PPJ role in conflict management in general and in romantic relations in particular. It can provide new insights into cognitive methods of coping with conflict that encourage transformation in the conflict and a way to grow and develop both individually and as a couple.

Keywords: conflict management style, marriage, procedural justice, romantic relations

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Authors: Gultekin Gurcay

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It is known that the most crucial influence of the psychological, social and emotional factors that affect any human behavior is to corrupt the rational decision making mechanism of the individuals and cause them to display irrational behaviors. In this regard, the social context of human beings influences the rationality of our decisions, and people tend to display different behaviors when they were alone compared to when they were surrounded by others. At this point, the interaction and interdependence of the behavioral finance and economics with the area of social psychology comes, where intentions and the behaviors of the individuals are being analyzed in the actual or implied presence of others comes into prominence. Within the context of this study, the prevalent theories of behavioral finance, which are The Prospect Theory, The Utility Theory Given Uncertainty and the Five Axioms of Choice under Uncertainty, Veblen’s Hidden Utility Theory, and the concept of ‘Overreaction’ has been examined and demonstrated; and the meaning, existence and validity of these theories together with the social context has been assessed. Finally, in this study the behavior of the individuals in financial crisis situations where the majority of the society is being affected from the same negative conditions at the same time has been analyzed, by taking into account how individual behavior will change according to the presence of the others.

Keywords: conditional variance coefficient, financial crisis, garch model, stock market

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Authors: Vanshika Chutani, Priya Bhatnagar

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The pandemic has brought us to a standpoint where stress as a physical, cognitive, and behavioral construct is inevitable. The current research provides an overview of the relationship between stress and dysfunctional eating behavior during the challenging time of the COVID-19 pandemic. The present paper also aims to highlight the gender-specific differences in perception of stress and its correlation with dysfunctional eating behavior in the COVID-19 pandemic. Perceived Stress Scale-10 (PSS) and Adult Eating Behavior questionnaire (AEBQ) were used on a heterogeneous sample between 20-40 years. The research was conducted on 50 participants, 25 male, and 25 female. Quantitative analysis was done with SPSS 22.0. The results of the investigation revealed a significant difference in stress level, t(48)=2.01, p<0.01, with women (M=22.24. SD=5.23) having a higher stress level than men (M=19.04, SD=4.89). There was no significant difference in dysfunctional eating behavior between males and females. There was a significant positive correlation between stress and dysfunctional eating behavior in females, whereas, in males, there was no significant positive correlation between stress and dysfunctional eating behavior. The research extrapolates that the pandemic led to elevated stress levels in both genders and gender differences existed, and males & females responded differently on dysfunctional eating behavior. The research has also outlined intervention to help individuals cope with stress and dysfunctional eating behavior. The findings of the research propose the execution of different intervention programs and psychological first aid to help individuals who are predisposed to develop eating disorders.

Keywords: stress, dysfunctional eating behavior, gender-specific differences, COVID-19

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Authors: Himanshu Dehra

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This paper presents a paradigm for characterization and checking of human noise behavior. The definitions of ‘Noise’ and ‘Noise Behavior’ are devised. The concept of characterization and examining of Noise Behavior is obtained from the proposed paradigm of Psychoacoustics. The measurement of human noise behavior is discussed through definitions of noise sources and noise measurements. The noise sources, noise measurement equations and noise filters are further illustrated through examples. The theory and significance of solar energy acoustics is presented for life and its activities. Human comfort and health are correlated with human brain through physiological responses and noise protection. Examples of heat stress, intense heat, sweating and evaporation are also enumerated.

Keywords: human brain, noise behavior, noise characterization, noise filters, physiological responses, psychoacoustics

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Authors: Muhammad Mehran Arshad Khan, Chengliang Wang, Zou Minhui, Danyal Badar Soomro

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Security of the smart home in terms of behavior activity pattern recognition is a totally dissimilar and unique issue as compared to the security issues of other scenarios. Sensor devices (low capacity and high capacity) interact and negotiate each other by detecting the daily behavior activity of individuals to execute common tasks. Once a device (e.g., surveillance camera, smart phone and light detection sensor etc.) is compromised, an adversary can then get access to a specific device and can damage daily behavior activity by altering the data and commands. In this scenario, a group of common instruction processes may get involved to generate deadlock. Therefore, an effective suitable security solution is required for smart home architecture. This paper proposes seamless distributed Scheme which fortifies low computational wireless devices for secure communication. Proposed scheme is based on lightweight key-session process to upheld cryptic-link for trajectory by recognizing of individual’s behavior activities pattern. Every device and service provider unit (low capacity sensors (LCS) and high capacity sensors (HCS)) uses an authentication token and originates a secure trajectory connection in network. Analysis of experiments is revealed that proposed scheme strengthens the devices against device seizure attack by recognizing daily behavior activities, minimum utilization memory space of LCS and avoids network from deadlock. Additionally, the results of a comparison with other schemes indicate that scheme manages efficiency in term of computation and communication.

Keywords: authentication, key-session, security, wireless sensors

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Authors: Catherine P. Bradshaw, Elise T. Pas, Katrina J. Debnam, Jessika H. Bottiani, Michael Rosenberg

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Worldwide, ethnically and culturally diverse students are at increased risk for school failure, discipline problems, and dropout. Despite decades of concern about this issue of disparities in education and other fields (e.g., 'school to prison pipeline'), there has been limited empirical examination of models that can actually reduce these gaps in schools. Moreover, few studies have examined the effectiveness of in-service teacher interventions and supports specifically designed to reduce discipline disparities and improve student engagement. This session provides an overview of the evidence-based Double Check model which serves as a framework for teachers to use culturally-responsive strategies to engage ethnically and culturally diverse students in the classroom and reduce discipline problems. Specifically, Double Check is a school-based prevention program which includes three core components: (a) enhancements to the school-wide Positive Behavioral Interventions and Supports (PBIS) tier-1 level of support; (b) five one-hour professional development training sessions, each of which addresses five domains of cultural competence (i.e., connection to the curriculum, authentic relationships, reflective thinking, effective communication, and sensitivity to students’ culture); and (c) coaching of classroom teachers using an adapted version of the Classroom Check-Up, which intends to increase teachers’ use of effective classroom management and culturally-responsive strategies using research-based motivational interviewing and data-informed problem-solving approaches. This paper presents findings from a randomized controlled trial (RCT) testing the impact of Double Check, on office discipline referrals (disaggregated by race) and independently observed and self-reported culturally-responsive practices and classroom behavior management. The RCT included 12 elementary and middle schools; 159 classroom teachers were randomized either to receive coaching or serve as comparisons. Specifically, multilevel analyses indicated that teacher self-reported culturally responsive behavior management improved over the course of the school year for teachers who received the coaching and professional development. However, the average annual office discipline referrals issued to black students were reduced among teachers who were randomly assigned to receive coaching relative to comparison teachers. Similarly, observations conducted by trained external raters indicated significantly more teacher proactive behavior management and anticipation of student problems, higher student compliance, less student non-compliance, and less socially disruptive behaviors in classrooms led by coached teachers than classrooms led teachers randomly assigned to the non-coached condition. These findings indicated promising effects of the Double Check model on a range of teacher and student outcomes, including disproportionality in office discipline referrals among Black students. These results also suggest that the Double Check model is one of only a few systematic approaches to promoting culturally-responsive behavior management which has been rigorously tested and shown to be associated with improvements in either student or staff outcomes indicated significant reductions in discipline problems and improvements in behavior management. Implications of these findings are considered within the broader context of globalization and demographic shifts, and their impacts on schools. These issues are particularly timely, given growing concerns about immigration policies in the U.S. and abroad.

Keywords: ethnically and culturally diverse students, student engagement, school-based prevention, academic achievement

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Authors: Aya Maher, Pakinam Youssef

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The objective of this theoretical study is to explore in depth the role of leaders in managing employees’ dysfunctional behavior at workplace in an effort to recommend strategies and solutions for these destructive behaviors that affect employees’ performance. The significance of the study lies in the fact that dysfunctional behavior has been widely spread in almost all organizations, public and private, with its very destructive manifestations. Dysfunctional behavior may be classified into thefts, sabotage, sexual harassment, jealousy, envy, revenge, vulgarity all of which affect employees’ moral, self-esteem and satisfaction level drastically which will be reflected negatively on their performance and productivity. The main research question will focus on the role of leaders in managing employees’ dysfunctional behavior effectively at the workplace through the different strategies and control measures. In this study, the data will be collected from different academic literature and through some primary data by conducting interviews with some public and private employees from different managerial levels and fields.

Keywords: dysfunctional behavior, employees deviant behavior, employees moral, leaders role

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Authors: Isa Raquel Alves Soeiro, Cristina Isabel Branco de Sá

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In Portugal, since 2008, there has been a requirement to export the Standard Audit File for Tax Purposes (SAF-T) standard file (in XML format). This file thus gathers tax-relevant information from a company relating to a specific period of taxation. There are two types of SAF-T files that serve different purposes: the SAF-T of revenues and the SAF-T of accounting, which requires taxpayers and accounting firms to invest in order to adapt the accounting programs to the legal requirements. The implementation of the SAF-T accounting file aims to facilitate the collection of relevant tax data by tax inspectors as support of taxpayers' tax returns for the analysis of accounting records or other information with tax relevance (Portaria No. 321-A/2007 of March 26 and Portaria No. 302/2016 of December 2). The main objective of this research project is to verify, through quantitative analysis, what is the cost of compliance of Small and Medium Enterprises (SME) in the district of Leiria in the introduction and implementation of the tax obligation of SAF-T - Standard Audit File for Tax Purposes of accounting. The information was collected through a questionnaire sent to a population of companies selected through the SABI Bureau Van Dijk database in 2020. Based on the responses obtained to the questionnaire, the companies were divided into two groups: Group 1 -companies who are self-employed and whose main activity is accounting services; and Group 2 -companies that do not belong to the accounting sector. In general terms, the conclusion is that there are no statistically significant differences in the costs of complying with the accounting SAF-T between the companies in Group 1 and Group 2 and that, on average, the internal costs of both groups represent the largest component of the total cost of compliance with the accounting SAF-T. The results obtained show that, in both groups, the total costs of complying with the SAF-T of accounting are regressive, which appears to be similar to international studies, although these are related to different tax obligations. Additionally, we verified that the variables volume of business, software used, number of employees, and legal form explain the differences in the costs of complying with accounting SAF-T in the Leiria district SME.

Keywords: compliance costs, SAF-T accounting, SME, Portugal

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Authors: Patricia Huedo, Maria José Ruá, Raquel Agost-Felip

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Ensuring sustainable development of urban environments means guaranteeing adequate environmental conditions, being resilient and meeting conditions of safety and inclusion for all people, regardless of their condition. All existing buildings should meet basic safety conditions and be equipped with safe and accessible routes, along with visual, acoustic and tactile signals to protect their users or potential visitors, and regardless of whether they undergo rehabilitation or change of use processes. Moreover, from a social perspective, we consider the need to prioritize buildings occupied by the most vulnerable groups of people that currently do not have specific regulations tailored to their needs. Some residential models in operation are not only outside the scope of application of the regulations in force; they also lack a project or technical data that would allow knowing the fire behavior of the construction materials. However, the difficulty and cost involved in adapting the entire building stock to current regulations can never justify the lack of safety for people. Hence, this work develops a simplified model to assess compliance with the basic safety conditions in case of fire and its compatibility with the specific accessibility needs of each user. The purpose is to support the designer in decision making, as well as to contribute to the development of a basic fire safety certification tool to be applied in inclusive residential models. This work has developed a methodology to support designers in adapting Social Services Centers, usually intended to vulnerable people. It incorporates a checklist of 9 items and information from sources or standards that designers can use to justify compliance or propose solutions. For each item, the verification system is justified, and possible sources of consultation are provided, considering the possibility of lacking technical documentation of construction systems or building materials. The procedure is based on diagnosing the degree of compliance with fire conditions of residential models used by vulnerable groups, considering the special accessibility conditions required by each user group. Through visual inspection and site surveying, the verification model can serve as a support tool, significantly streamlining the diagnostic phase and reducing the number of tests to be requested by over 75%. This speeds up and simplifies the diagnostic phase. To illustrate the methodology, two different buildings in the Valencian Region (Spain) have been selected. One case study is a mental health facility for residential purposes, located in a rural area, on the outskirts of a small town; the other one, is a day care facility for individuals with intellectual disabilities, located in a medium-sized city. The comparison between the case studies allow to validate the model in distinct conditions. Verifying compliance with a basic security level can allow a quality seal and a public register of buildings adapted to fire regulations to be established, similarly to what is being done with other types of attributes such as energy performance.

Keywords: fire safety, inclusive housing, universal accessibility, vulnerable people

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Authors: Florin Leon, Silvia Curteanu

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The Bacterial Foraging Optimization (BFO) algorithm is inspired by the behavior of bacteria such as Escherichia coli or Myxococcus xanthus when searching for food, more precisely the chemotaxis behavior. Bacteria perceive chemical gradients in the environment, such as nutrients, and also other individual bacteria, and move toward or in the opposite direction to those signals. The application example considered as a case study consists in establishing the dependency between the reaction yield of hydrogels based on polyacrylamide and the working conditions such as time, temperature, monomer, initiator, crosslinking agent and inclusion polymer concentrations, as well as type of the polymer added. This process is modeled with a neural network which is included in an optimization procedure based on BFO. An experimental study of BFO parameters is performed. The results show that the algorithm is quite robust and can obtain good results for diverse combinations of parameter values.

Keywords: bacterial foraging, hydrogels, modeling and optimization, neural networks

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Authors: Felipe Magalhaes Lemos

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Functional behavior analysis is a procedure that has been studied for several decades by behavior analysts. In Brazil, we still have few studies in the area, so it was decided to carry out a systematic review of the articles published in the area by Brazilians. A search was done on the following scientific article registration sites: PsycINFO, ERIC, ISI Web of Science, Virtual Health Library. The research includes (a) peer-reviewed studies that (b) have been carried out in Brazil containing (c) functional assessment as a pre-treatment through (d) experimental procedures, direct or indirect observation and measurement of behavior problems (e) demonstrating a relationship between environmental events and behavior. During the review, 234 papers were found; however, only 9 were included in the final analysis. Of the 9 articles extracted, only 2 presented functional analysis procedures with manipulation of environmental variables, while the other 7 presented different procedures for a descriptive behavior assessment. Only the two studies using "functional analysis" used graphs to demonstrate the prevalent function of the behavior. Other studies described procedures and did not make clear the causal relationship between environment and behavior. There is still confusion in Brazil regarding the terms "functional analysis", "descriptive assessment" and "contingency analysis," which are generally treated in the same way. This study shows that few articles are published with a focus on functional analysis in Brazil.

Keywords: behavior, contingency, descriptive assessment, functional analysis

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Authors: Aisling Eves, Andrew Pieri, Ross McLean, Nerys Forester

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Background: The breast unit local guideline recommends that 12 cores should be used in a stereotactic-guided biopsy to diagnose DCIS. Twelve cores are regarded to provide good diagnostic value without removing more breast tissue than necessary. This study aimed to determine compliance with guidelines and investigated how the number of cores impacted upon the re-excision rate and size discrepancies. Methods: This single-centre retrospective cohort study of 72 consecutive breast screened patients with <15mm DCIS on radiological report underwent stereotactic-guided core biopsy and subsequent surgical excision. Clinical, radiological, and histological data were collected over 5 years, and ASCO guidelines for margin involvement of <2mm was used to guide the need for re-excision. Results: Forty-six (63.9%) patients had <12 cores taken, and 26 (36.1%) patients had ≥12 cores taken. Only six (8.3%) patients had 12 cores taken in their stereotactic biopsy. Incomplete surgical excision was seen in 17 patients overall (23.6%), and of these patients, twelve (70.6%) had fewer than 12 cores taken (p=0.55 for the difference between groups). Mammogram and biopsy underestimated the size of the DCIS in this subgroup by a median of 15mm (range: 6-135mm). Re-excision was required in 9 patients (12.5%), and five patients (6.9%) were found to have invasive ductal carcinoma on excision (80% had <12 cores, p=0.43). Discussion: There is poor compliance with the breast unit local guidelines and higher rates of re-excision in patients who did not have ≥12 cores taken. Taking ≥12 cores resulted in fewer missed invasive cancers lower incomplete excision and re-excision rates.

Keywords: stereotactic core biopsy, DCIS, breast screening, Re-excision rates, core biopsy

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Authors: K. M. Ngbea, F. Ugwu, J. M. Uwouku, P. Atsehe, A. Ucho, P. N. Achakpa-Ikyo, P. Azende

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This study examined occupational stress, perceived fairness and organizational citizenship behavior among bank workers. The participants were 198 (118) males and (80) female's bank employees from selected banks within Makurdi metropolis and questionnaire were used for data collection. Three hypotheses were tested and it was found that employees with high perception of occupational stress differ significantly from their counterparts at perceived fairness also influenced organizational citizenship behavior.On the other hand, there is no interaction effect of occupational stress and perceived fairness on organizational citizenship behavior. The implication of findings, limitations, recommendations and conclusions were discussed.

Keywords: occupational stress, perceived fairness, organizational citizenship, behavior

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