Search results for: business model design
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 27646

Search results for: business model design

4366 Steam Reforming of Acetic Acid over Microwave-Synthesized Ce0.75Zr0.25O2 Supported Ni Catalysts

Authors: Panumard Kaewmora, Thirasak Rirksomboon, Vissanu Meeyoo

Abstract:

Due to the globally growing demands of petroleum fuel and fossil fuels, the scarcity or even depletion of fossil fuel sources could be inevitable. Alternatively, the utilization of renewable sources, such as biomass, has become attractive to the community. Biomass can be converted into bio-oil by fast pyrolysis. In water phase of bio-oil, acetic acid which is one of its main components can be converted to hydrogen with high selectivity over effective catalysts in steam reforming process. Steam reforming of acetic acid as model compound has been intensively investigated for hydrogen production using various metal oxide supported nickel catalysts and yet they seem to be rapidly deactivated depending on the support utilized. A catalyst support such as Ce1-xZrxO2 mixed oxide was proposed for alleviating this problem with the anticipation of enhancing hydrogen yield. However, catalyst preparation methods play a significant role in catalytic activity and performance of the catalysts. In this work, Ce0.75Zr0.25O2 mixed oxide solid solution support was prepared by urea hydrolysis using microwave as heat source. After that nickel metal was incorporated at 15 wt% by incipient wetness impregnation method. The catalysts were characterized by several techniques including BET, XRD, H2-TPR, XRF, SEM, and TEM as well as tested for the steam reforming of acetic acid at various operating conditions. Preliminary results showed that a hydrogen yield of ca. 32% with a relatively high acetic conversion was attained at 650°C.

Keywords: acetic acid, steam reforming, microwave, nickel, ceria, zirconia

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4365 Female Sex Workers and Their Association with Self-Help Groups in Thane, Maharashtra, India: A Comparative Analysis in the Context of HIV Program Outcome

Authors: Awdhesh Yadav, P. S. Saravanamurthy, Shaikh Tayyaba, Uma Shah, Ashok Agarwal

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Objectives: HIV interventions in India has leveraged Self-Help Group (SHG) as one of the key strategies under structural intervention to empower female sex workers (FSW) to reduce their risk exposure and vulnerability to STI/HIV. Understanding the role of SHGs in light of the evolving dynamics of sex work needs to be delved into to strategize HIV interventions among FSWs in India. This paper aims to study the HIV program outcome among the FSWs associated with SHGs and FSWs not associated with SHGs in Thane, Maharashtra. Study Design: This cross-sectional study, was undertaken from the Behavioral Tracking Survey (BTS) conducted among 503 FSWs in Thane in 2015. Two-stage probability based conventional sampling was done for selection of brothel and bar based FSWs, while Time Location Cluster (TLC) sampling was done for home, lodge and street-based sex workers. Methods: Bivariate and multivariate logistic regression were performed to compare and contrast between FSWs associated with SHG and those not associated with SHG with respect to the utilization of HIV related services by them. ‘Condom use’, ‘consistent condom use’, ‘contact with peer-educators’, ‘counseling sessions’ and ‘HIV testing’ were chosen as indicators on HIV service utilization. Results: 8% (38) of FSWs are registered with SHG; 92% aged ≥ 25 years, 47% illiterate, and 71% are currently married. The likelihood of utilizing HIV services including, knowledge on HIV/AIDS and its mode of transmission (OR:5.54; CI: 1.87-16.60; p < 0.05),accessed drop-in Centre (OR: 6.53; CI: 2.15-19.88; p < 0.10), heard about joint health camps (OR: 4.71; CI:2.12-10.46); p < 0.05), negotiated or stood up against police/broker/local goonda/clients (OR: 2.26; CI: 1.08-4.73; p < 0.05), turned away clients when they refused to use condom during sex (OR: 3.76; CI: 1.27-11.15; p < 0.05) and heard of ART (OR; 4.55; CI: 2.18-9.48; p < 0.01) were higher among FSWs associated with SHG in comparison to FSWs not associated with SHG. Conclusions: Considering the improved HIV program outcomes among FSWs associated with SHG; HIV interventions among FSWs could consider facilitating the formation of SHGs with FSWs as one of the key strategies to empower the community for ensuring better program outcomes.

Keywords: empowerment, female sex workers, HIV, Thane, self-help group

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4364 Prospective Cohort Study on Sequential Use of Catheter with Misoprostol vs Misoprostol Alone for Second Trimester Medical Abortion

Authors: Hanna Teklu Gebregziabher

Abstract:

Background: A variety of techniques for medical termination of second-trimester pregnancy can be used, but there is no consensus about which is the best. Even though most evidence suggests the combined use of intracervical Foley catheter and vaginal misoprostol is safe, effective, and acceptable method for termination of second-trimester pregnancy, which is comparable to mifepristone-misoprostol combination regimen with lower cost and no additional maternal risks. The use of mifepristone and misoprostol alone with no other procedure is still the most common procedure in different institutions for 2nd-trimester pregnancy. Methods: A cross-sectional comparative prospective study design is employed on women who were admitted for 2nd-trimester medical abortion and medical abortion failed or if there was no change in cervical status after 24 hours of 1st dose of misoprostol. The study was conducted at St. Paulose Hospital Millennium Medical College. A sample of 44 participants in each arm was necessary to give a two-tailed test, a type 1 error of 5%, 80% statistical power, and a 1:1 ratio among groups. Thus, a total of 94 cases, 47 from each arm, were recruited. Data was entered and cleaned by using Epi-info and analyzed using SPSS version 29.0 statistical software and was presented in descriptive and tabular forms. Different variables were cross-tabulated and compared for significant differences and statistical analysis using the chi-square test and independent t-test, to conclude. Result: There was a significant difference between the two groups on induction to expulsion time and number of doses used. The mean ± SD of induction to expulsion time for those used misoprostol alone was 48.09 ± 11.86 and those who used trans-cervical catheter sequentially with misoprostol were 36.7 ±6.772. Conclusion: The use of a trans-cervical Foley catheter in conjunction with misoprostol in a sequential manner is a more effective, safe, and easily accessible procedure. In addition, the cost of utilizing the catheter is less compared to the cost of misoprostol and is readily available. As a good substitute, we advised using Trans-cervical Catether even for medical abortions performed in the second trimester.

Keywords: second trimester, medical abortion, catheter, misoprostol

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4363 Application of Watershed Modeling System for Urbanization Management in Tabuk Area, Saudi Arabia

Authors: Abd-Alrahman Embaby, Ayman Abu Halawa, Medhat Ramadan

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The infiltrated water into the subsurface activates expansive soil in localized manner, leading to the differential heaving and destructive of the construction. The Watershed Modeling System (WMS) and Hydrologic Engineering Center (HEC-1) are used to delineate and identify the drainage system and basin morphometry in Tabuk area, where flash floods and accumulation of water may take place. Eight drainage basins effect on Tabuk city. Three of them are expected to be high. The flash floods and surface runoff behavior in these basins are important for any protection projects. It was found that the risky areas that contain Tabuk shale could be expanded when exposed to flash floods and/or surface runoff. The resident neighborhoods in the middle of Tabuk city and affected by surface runoff of the tributaries of the basin of Wadi Abu Nishayfah, Na'am and Atanah outlet, represent high-risk zones. These high-risk neighborhoods are Al Qadsiyah, Al Maseif, Arrwdah, Al Nakhil and Al Rajhi. It can be avoided new constructions on these districts. The low or very low-risk zones include the western and the eastern districts. The western side of the city is lying in the upstream of the small basin. It is suitable for a future urban extension. The direction of surface runoff flow or storm water drain discharge should be away from Tabuk city. The quicker the water can flow out, the better it is.

Keywords: digital elevation model (DEM), flash floods, Saudi Arabia, Tabuk City, watershed modeling system (WMS)

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4362 Survey on Resilience of Chinese Nursing Interns: A Cross-Sectional Study

Authors: Yutong Xu, Wanting Zhang, Jia Wang, Zihan Guo, Weiguang Ma

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Background: The resilience education of intern nursing students has significant implications for the development and improvement of the nursing workforce. The clinical internship period is a critical time for enhancing resilience. Aims: To evaluate the resilience level of Chinese nursing interns and identify the factors affecting resilience early in their careers. Methods: The cross-sectional study design was adopted. From March 2022 to May 2023, 512 nursing interns in tertiary care hospitals were surveyed online with the Connor-Davidson Resilience Scale, the Clinical Learning Environment scale for Nurse, and the Career Adapt-Abilities Scale. Structural equation modeling was used to clarify the relationships among these factors. Indirect effects were tested using bootstrapped Confidence Intervals. Results: The nursing interns showed a moderately high level of resilience[M(SD)=70.15(19.90)]. Gender, scholastic attainment, had a scholarship, career adaptability and clinical learning environment were influencing factors of nursing interns’ resilience. Career adaptability and clinical learning environment positively and directly affected their resilience level (β = 0.58, 0.12, respectively, p<0.01). career adaptability also positively affected career adaptability (β = 0.26, p < 0.01), and played a fully mediating role in the relationship between clinical learning environment and resilience. Conclusion: Career adaptability can enhance the influence of clinical learning environment on resilience. The promotion of career adaptability and the clinical teaching environment should be the potential strategies for nursing interns to improve their resilience, especially for those female nursing interns with low academic performance. Implications for Nursing Educators Nursing educators should pay attention to the cultivation of nursing students' resilience; for example, by helping them integrate to the clinical learning environment and improving their career adaptability. Reporting Method: The STROBE criteria were used to report the results of the observations critically. Patient or Public Contribution No patient or public contribution.

Keywords: resilience, clinical learning environment, career adaptability, nursing interns

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4361 Metabolome-based Profiling of African Baobab Fruit (Adansonia Digitata L.) Using a Multiplex Approach of MS and NMR Techniques in Relation to Its Biological Activity

Authors: Marwa T. Badawy, Alaa F. Bakr, Nesrine Hegazi, Mohamed A. Farag, Ahmed Abdellatif

Abstract:

Diabetes Mellitus (DM) is a chronic disease affecting a large population worldwide. Africa is rich in native medicinal plants with myriad health benefits, though less explored towards the development of specific drug therapy as in diabetes. This study aims to determine the in vivo antidiabetic potential of the well-reported and traditionally used fruits of Baobab (Adansonia digitata L.) using STZ induced diabetic model. The in-vitro cytotoxic and antioxidant properties were examined using MTT assay on L-929 fibroblast cells and DPPH antioxidant assays, respectively. The extract showed minimal cytotoxicity with an IC50 value of 105.7 µg/mL. Histopathological and immunohistochemical investigations showed the hepatoprotective and the renoprotective effects of A. digitata fruits’ extract, implying its protective effects against diabetes complications. These findings were further supported by biochemical assays, which showed that i.p., injection of a low dose (150 mg/kg) of A. digitata twice a week lowered the fasting blood glucose levels, lipid profile, hepatic and renal markers. For a comprehensive overview of extract metabolites composition, ultrahigh performance (UHPLC) analysis coupled to high-resolution tandem mass spectrometry (HRMS/MS) in synchronization with molecular networks led to the annotation of 77 metabolites, among which 50% are reported for the first time in A. digitata fruits.

Keywords: adansonia digital, diabetes mellitus, metabolomics, streptozotocin, Sprague, dawley rats

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4360 Analysis of Landscape Pattern Evolution in Banan District, Chongqing, Based on GIS and FRAGSTATS

Authors: Wenyang Wan

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The study of urban land use and landscape pattern is the current hotspot in the fields of planning and design, ecology, etc., which is of great significance for the construction of the overall humanistic ecosystem of the city and optimization of the urban spatial structure. Banan District, as the main part of the eastern eco-city planning of Chongqing Municipality, is a new high ground for highlighting the ecological characteristics of Chongqing, realizing effective transformation of ecological value, and promoting the integrated development of urban and rural areas. The analytical methods of land use transfer matrix (GIS) and landscape pattern index (Fragstats) were used to study the characteristics and laws of the evolution of land use landscape pattern in Banan District from 2000 to 2020, which provide some reference value for Banan District to alleviate the ecological contradiction of landscape. The results of the study show that: ① Banan District is rich in land use types, of which the area of cultivated land will still account for 57.15% of the total area of the landscape until 2020, accounting for an absolute advantage in the land use structure of Banan District; ② From 2000 to 2020, land use conversion in Banan District is characterized as: Cropland > woodland > grassland > shrubland > built-up land > water bodies > wetlands, with cropland converted to built-up land being the largest; ③ From 2000 to 2020, the landscape elements of Banan District were distributed in a balanced way, and the landscape types were rich and diversified, but due to the influence of human interference, it also presented the characteristics that the shape of the landscape elements tended to be irregular, and the dominant patches were distributed in a scattered manner, and the patches had poor connectivity. It is recommended that in future regional ecological construction, the layout should be rationally optimized, the relationship between landscape components should be coordinated, and the connectivity between landscape patches should be strengthened, and the degree of landscape fragmentation should be reduced.

Keywords: land use transfer, landscape pattern evolution, GIS and FRAGSTATS, Banan District

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4359 Determinants of Success of University Industry Collaboration in the Science Academic Units at Makerere University

Authors: Mukisa Simon Peter Turker, Etomaru Irene

Abstract:

This study examined factors determining the success of University-Industry Collaboration (UIC) in the science academic units (SAUs) at Makerere University. This was prompted by concerns about weak linkages between industry and the academic units at Makerere University. The study examined institutional, relational, output, and framework factors determining the success of UIC in the science academic units at Makerere University. The study adopted a predictive cross-sectional survey design. Data was collected using a questionnaire survey from 172 academic staff from the six SAUs at Makerere University. Stratified, proportionate, and simple random sampling techniques were used to select the samples. The study used descriptive statistics and linear multiple regression analysis to analyze data. The study findings reveal a coefficient of determination (R-square) of 0.403 at a significance level of 0.000, suggesting that UIC success was 40.3% at a standardized error of estimate of 0.60188. The strength of association between Institutional factors, Relational factors, Output factors, and Framework factors, taking into consideration all interactions among the study variables, was at 64% (R= 0.635). Institutional, Relational, Output and Framework factors accounted for 34% of the variance in the level of UIC success (adjusted R2 = 0.338). The remaining variance of 66% is explained by factors other than Institutional, Relational, Output, and Framework factors. The standardized coefficient statistics revealed that Relational factors (β = 0.454, t = 5.247, p = 0.000) and Framework factors (β = 0.311, t = 3.770, p = 0.000) are the only statistically significant determinants of the success of UIC in the SAU in Makerere University. Output factors (β = 0.082, t =1.096, p = 0.275) and Institutional factors β = 0.023, t = 0.292, p = 0.771) turned out to be statistically insignificant determinants of the success of UIC in the science academic units at Makerere University. The study concludes that Relational Factors and Framework Factors positively and significantly determine the success of UIC, but output factors and institutional factors are not statistically significant determinants of UIC in the SAUs at Makerere University. The study recommends strategies to consolidate Relational and Framework Factors to enhance UIC at Makerere University and further research on the effects of Institutional and Output factors on the success of UIC in universities.

Keywords: university-industry collaboration, output factors, relational factors, framework factors, institutional factors

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4358 Deorbiting Performance of Electrodynamic Tethers to Mitigate Space Debris

Authors: Giulia Sarego, Lorenzo Olivieri, Andrea Valmorbida, Carlo Bettanini, Giacomo Colombatti, Marco Pertile, Enrico C. Lorenzini

Abstract:

International guidelines recommend removing any artificial body in Low Earth Orbit (LEO) within 25 years from mission completion. Among disposal strategies, electrodynamic tethers appear to be a promising option for LEO, thanks to the limited storage mass and the minimum interface requirements to the host spacecraft. In particular, recent technological advances make it feasible to deorbit large objects with tether lengths of a few kilometers or less. To further investigate such an innovative passive system, the European Union is currently funding the project E.T.PACK – Electrodynamic Tether Technology for Passive Consumable-less Deorbit Kit in the framework of the H2020 Future Emerging Technologies (FET) Open program. The project focuses on the design of an end of life disposal kit for LEO satellites. This kit aims to deploy a taped tether that can be activated at the spacecraft end of life to perform autonomous deorbit within the international guidelines. In this paper, the orbital performance of the E.T.PACK deorbiting kit is compared to other disposal methods. Besides, the orbital decay prediction is parametrized as a function of spacecraft mass and tether system performance. Different values of length, width, and thickness of the tether will be evaluated for various scenarios (i.e., different initial orbital parameters). The results will be compared to other end-of-life disposal methods with similar allocated resources. The analysis of the more innovative system’s performance with the tape coated with a thermionic material, which has a low work-function (LWT), for which no active component for the cathode is required, will also be briefly discussed. The results show that the electrodynamic tether option can be a competitive and performant solution for satellite disposal compared to other deorbit technologies.

Keywords: deorbiting performance, H2020, spacecraft disposal, space electrodynamic tethers

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4357 Light-Weight Network for Real-Time Pose Estimation

Authors: Jianghao Hu, Hongyu Wang

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The effective and efficient human pose estimation algorithm is an important task for real-time human pose estimation on mobile devices. This paper proposes a light-weight human key points detection algorithm, Light-Weight Network for Real-Time Pose Estimation (LWPE). LWPE uses light-weight backbone network and depthwise separable convolutions to reduce parameters and lower latency. LWPE uses the feature pyramid network (FPN) to fuse the high-resolution, semantically weak features with the low-resolution, semantically strong features. In the meantime, with multi-scale prediction, the predicted result by the low-resolution feature map is stacked to the adjacent higher-resolution feature map to intermediately monitor the network and continuously refine the results. At the last step, the key point coordinates predicted in the highest-resolution are used as the final output of the network. For the key-points that are difficult to predict, LWPE adopts the online hard key points mining strategy to focus on the key points that hard predicting. The proposed algorithm achieves excellent performance in the single-person dataset selected in the AI (artificial intelligence) challenge dataset. The algorithm maintains high-precision performance even though the model only contains 3.9M parameters, and it can run at 225 frames per second (FPS) on the generic graphics processing unit (GPU).

Keywords: depthwise separable convolutions, feature pyramid network, human pose estimation, light-weight backbone

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4356 Simulation and Assessment of Carbon Dioxide Separation by Piperazine Blended Solutions Using E-NRTL and Peng-Robinson Models: Study of Regeneration Heat Duty

Authors: Arash Esmaeili, Zhibang Liu, Yang Xiang, Jimmy Yun, Lei Shao

Abstract:

A high-pressure carbon dioxide (CO₂) absorption from a specific off-gas in a conventional column has been evaluated for the environmental concerns by the Aspen HYSYS simulator using a wide range of single absorbents and piperazine (PZ) blended solutions to estimate the outlet CO₂ concentration, CO₂ loading, reboiler power supply, and regeneration heat duty to choose the most efficient solution in terms of CO₂ removal and required heat duty. The property package, which is compatible with all applied solutions for the simulation in this study, estimates the properties based on the electrolyte non-random two-liquid (E-NRTL) model for electrolyte thermodynamics and Peng-Robinson equation of state for vapor phase and liquid hydrocarbon phase properties. The results of the simulation indicate that piperazine, in addition to the mixture of piperazine and monoethanolamine (MEA), demands the highest regeneration heat duty compared with other studied single and blended amine solutions, respectively. The blended amine solutions with the lowest PZ concentrations (5wt% and 10wt%) were considered and compared to reduce the cost of the process, among which the blended solution of 10wt%PZ+35wt%MDEA (methyldiethanolamine) was found as the most appropriate solution in terms of CO₂ content in the outlet gas, rich-CO₂ loading, and regeneration heat duty.

Keywords: absorption, amine solutions, aspen HYSYS, CO₂ loading, piperazine, regeneration heat duty

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4355 Nonlinear Analysis of Torsionally Loaded Steel Fibred Self-Compacted Concrete Beams Reinforced by GFRP Bars

Authors: Khaled Saad Eldin Mohamed Ragab

Abstract:

This paper investigates analytically the torsion behavior of steel fibered high strength self compacting concrete beams reinforced by GFRP bars. Nonlinear finite element analysis on 12­ beams specimens was achieved by using ANSYS software. The nonlinear finite element analysis program ANSYS is utilized owing to its capabilities to predict either the response of reinforced concrete beams in the post elastic range or the ultimate strength of a reinforced concrete beams produced from steel fiber reinforced self compacting concrete (SFRSCC) and reinforced by GFRP bars. A general description of the finite element method, theoretical modeling of concrete and reinforcement are presented. In order to verify the analytical model used in this research using test results of the experimental data, the finite element analysis were performed. Then, a parametric study of the effect ratio of volume fraction of steel fibers in ordinary strength concrete, the effect ratio of volume fraction of steel fibers in high strength concrete, and the type of reinforcement of stirrups were investigated. A comparison between the experimental results and those predicted by the existing models are presented. Results and conclusions thyat may be useful for designers have been raised and represented.

Keywords: nonlinear analysis, torsionally loaded, self compacting concrete, steel fiber reinforced self compacting concrete (SFRSCC), GFRP bars and sheets

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4354 Caught in the Crossfire : Natural Resources, Energy Transition, and Conflict in the Democratic Republic of Congo

Authors: Koami West Togbetse

Abstract:

The global shift towards clean and sustainable energy sources, known as the energy transition, is compelling numerous countries to transition from polluting energy systems to cleaner alternatives, commonly referred to as green energies. In this context, cobalt holds significant importance as a crucial mineral in facilitating this energy transition due to its pivotal role in electric batteries. Considering the Democratic Republic of Congo’s reputation for political instability and its position as the largest producer of cobalt, possessing over 50% of the world’s reserves, we have assessed the potential conflicts that may arise as a result of the rapid increase in cobalt demand. The results show that cobalt does not appear to be a determinant contributing to all past conflicts over the study period in the Democratic Republic of Congo (DRC). Gold, on the other hand, stands out as one of the coveted metals for rebel groups engaged in rampant exploitation, increasing the likelihood of conflicts occurring. However, a more in-depth analysis reveals a shift in the relationship between cobalt production and conflict events around 2006. Prior to 2006, increased cobalt production was significantly associated with a reduction in conflict events. However, after 2006, this relationship became positive, indicating that higher cobalt production is now linked to a slight increase in conflict events. This suggests a change in the dynamics affecting conflicts related to cobalt production before and after 2006. According to our predictive model, cobalt has the potential to emerge increasingly as a contributing factor, just like gold.

Keywords: conflicts, natural resources, energy transition, geopolitics

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4353 Voice Liveness Detection Using Kolmogorov Arnold Networks

Authors: Arth J. Shah, Madhu R. Kamble

Abstract:

Voice biometric liveness detection is customized to certify an authentication process of the voice data presented is genuine and not a recording or synthetic voice. With the rise of deepfakes and other equivalently sophisticated spoofing generation techniques, it’s becoming challenging to ensure that the person on the other end is a live speaker or not. Voice Liveness Detection (VLD) system is a group of security measures which detect and prevent voice spoofing attacks. Motivated by the recent development of the Kolmogorov-Arnold Network (KAN) based on the Kolmogorov-Arnold theorem, we proposed KAN for the VLD task. To date, multilayer perceptron (MLP) based classifiers have been used for the classification tasks. We aim to capture not only the compositional structure of the model but also to optimize the values of univariate functions. This study explains the mathematical as well as experimental analysis of KAN for VLD tasks, thereby opening a new perspective for scientists to work on speech and signal processing-based tasks. This study emerges as a combination of traditional signal processing tasks and new deep learning models, which further proved to be a better combination for VLD tasks. The experiments are performed on the POCO and ASVSpoof 2017 V2 database. We used Constant Q-transform, Mel, and short-time Fourier transform (STFT) based front-end features and used CNN, BiLSTM, and KAN as back-end classifiers. The best accuracy is 91.26 % on the POCO database using STFT features with the KAN classifier. In the ASVSpoof 2017 V2 database, the lowest EER we obtained was 26.42 %, using CQT features and KAN as a classifier.

Keywords: Kolmogorov Arnold networks, multilayer perceptron, pop noise, voice liveness detection

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4352 Hand Gesture Recognition for Sign Language: A New Higher Order Fuzzy HMM Approach

Authors: Saad M. Darwish, Magda M. Madbouly, Murad B. Khorsheed

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Sign Languages (SL) are the most accomplished forms of gestural communication. Therefore, their automatic analysis is a real challenge, which is interestingly implied to their lexical and syntactic organization levels. Hidden Markov models (HMM’s) have been used prominently and successfully in speech recognition and, more recently, in handwriting recognition. Consequently, they seem ideal for visual recognition of complex, structured hand gestures such as are found in sign language. In this paper, several results concerning static hand gesture recognition using an algorithm based on Type-2 Fuzzy HMM (T2FHMM) are presented. The features used as observables in the training as well as in the recognition phases are based on Singular Value Decomposition (SVD). SVD is an extension of Eigen decomposition to suit non-square matrices to reduce multi attribute hand gesture data to feature vectors. SVD optimally exposes the geometric structure of a matrix. In our approach, we replace the basic HMM arithmetic operators by some adequate Type-2 fuzzy operators that permits us to relax the additive constraint of probability measures. Therefore, T2FHMMs are able to handle both random and fuzzy uncertainties existing universally in the sequential data. Experimental results show that T2FHMMs can effectively handle noise and dialect uncertainties in hand signals besides a better classification performance than the classical HMMs. The recognition rate of the proposed system is 100% for uniform hand images and 86.21% for cluttered hand images.

Keywords: hand gesture recognition, hand detection, type-2 fuzzy logic, hidden Markov Model

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4351 Metaphorical Devices in Political Cartoons with Reference to Political Confrontation in Pakistan after Panama Leaks

Authors: Ayesha Ashfaq, Muhammad Ajmal Ashfaq

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It has been assumed that metaphorical and symbolic contests are waged with metaphors, captions, and signs in political cartoons that play a significant role in image construction of political actors, situations or events in the political arena. This paper is an effort to explore the metaphorical devices in political cartoons related to the political confrontation in Pakistan between the ruling party Pakistan Muslim League Nawaz (PMLN) and opposition parties especially after Panama leaks. For this purpose, political cartoons sketched by five renowned political cartoonists on the basis of their belongings to the most highly circulated mainstream English newspapers of Pakistan and their professional experiences in their genre, were selected. The cartoons were analyzed through the Barthes’s model of Semiotics under the umbrella of the first level of agenda setting theory ‘framing’. It was observed that metaphorical devices in political cartoons are one of the key weapons of cartoonists’ armory. These devices are used to attack the candidates and contribute to the image and character building. It was found that all the selected political cartoonists used different forms of metaphors including situational metaphors and embodying metaphors. Not only the physical stature but also the debates and their activities were depicted metaphorically in the cartoons that create the scenario of comparison between the cartoons and their real political confrontation. It was examined that both forms of metaphors shed light on cartoonist’s perception and newspaper’s policy about political candidates, political parties and particular events. In addition, it was found that zoomorphic metaphors and metaphors of diminishments were also predominantly used to depict the conflict between two said political actors.

Keywords: metaphor, Panama leaks, political cartoons, political communication

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4350 Hydrodynamic Analysis of Fish Fin Kinematics of Oreochromis Niloticus Using Machine Learning and Image Processing

Authors: Paramvir Singh

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The locomotion of aquatic organisms has long fascinated biologists and engineers alike, with fish fins serving as a prime example of nature's remarkable adaptations for efficient underwater propulsion. This paper presents a comprehensive study focused on the hydrodynamic analysis of fish fin kinematics, employing an innovative approach that combines machine learning and image processing techniques. Through high-speed videography and advanced computational tools, we gain insights into the complex and dynamic motion of the fins of a Tilapia (Oreochromis Niloticus) fish. This study was initially done by experimentally capturing videos of the various motions of a Tilapia in a custom-made setup. Using deep learning and image processing on the videos, the motion of the Caudal and Pectoral fin was extracted. This motion included the fin configuration (i.e., the angle of deviation from the mean position) with respect to time. Numerical investigations for the flapping fins are then performed using a Computational Fluid Dynamics (CFD) solver. 3D models of the fins were created, mimicking the real-life geometry of the fins. Thrust Characteristics of separate fins (i.e., Caudal and Pectoral separately) and when the fins are together were studied. The relationship and the phase between caudal and pectoral fin motion were also discussed. The key objectives include mathematical modeling of the motion of a flapping fin at different naturally occurring frequencies and amplitudes. The interactions between both fins (caudal and pectoral) were also an area of keen interest. This work aims to improve on research that has been done in the past on similar topics. Also, these results can help in the better and more efficient design of the propulsion systems for biomimetic underwater vehicles that are used to study aquatic ecosystems, explore uncharted or challenging underwater regions, do ocean bed modeling, etc.

Keywords: biomimetics, fish fin kinematics, image processing, fish tracking, underwater vehicles

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4349 Development of Innovative Nuclear Fuel Pellets Using Additive Manufacturing

Authors: Paul Lemarignier, Olivier Fiquet, Vincent Pateloup

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In line with the strong desire of nuclear energy players to have ever more effective products in terms of safety, research programs on E-ATF (Enhanced-Accident Tolerant Fuels) that are more resilient, particularly to the loss of coolant, have been launched in all countries with nuclear power plants. Among the multitude of solutions being developed internationally, carcinoembryonic antigen (CEA) and its partners are investigating a promising solution, which is the realization of CERMET (CERamic-METal) type fuel pellets made of a matrix of fissile material, uranium dioxide UO2, which has a low thermal conductivity, and a metallic phase with a high thermal conductivity to improve heat evacuation. Work has focused on the development by powder metallurgy of micro-structured CERMETs, characterized by networks of metallic phase embedded in the UO₂ matrix. Other types of macro-structured CERMETs, based on concepts proposed by thermal simulation studies, have been developed with a metallic phase with a specific geometry to optimize heat evacuation. This solution could not be developed using traditional processes, so additive manufacturing, which revolutionizes traditional design principles, is used to produce these innovative prototype concepts. At CEA Cadarache, work is first carried out on a non-radioactive surrogate material, alumina, in order to acquire skills and to develop the equipment, in particular the robocasting machine, an additive manufacturing technique selected for its simplicity and the possibility of optimizing the paste formulations. A manufacturing chain was set up, with the pastes production, the 3D printing of pellets, and the associated thermal post-treatment. The work leading to the first elaborations of macro-structured alumina/molybdenum CERMETs will be presented. This work was carried out with the support of Framatome and EdF.

Keywords: additive manufacturing, alumina, CERMET, molybdenum, nuclear safety

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4348 Impact of the Electricity Market Prices during the COVID-19 Pandemic on Energy Storage Operation

Authors: Marin Mandić, Elis Sutlović, Tonći Modrić, Luka Stanić

Abstract:

With the restructuring and deregulation of the power system, storage owners, generation companies or private producers can offer their multiple services on various power markets and earn income in different types of markets, such as the day-ahead, real-time, ancillary services market, etc. During the COVID-19 pandemic, electricity prices, as well as ancillary services prices, increased significantly. The optimization of the energy storage operation was performed using a suitable model for simulating the operation of a pumped storage hydropower plant under market conditions. The objective function maximizes the income earned through energy arbitration, regulation-up, regulation-down and spinning reserve services. The optimization technique used for solving the objective function is mixed integer linear programming (MILP). In numerical examples, the pumped storage hydropower plant operation has been optimized considering the already achieved hourly electricity market prices from Nord Pool for the pre-pandemic (2019) and the pandemic (2020 and 2021) years. The impact of the electricity market prices during the COVID-19 pandemic on energy storage operation is shown through the analysis of income, operating hours, reserved capacity and consumed energy for each service. The results indicate the role of energy storage during a significant fluctuation in electricity and services prices.

Keywords: electrical market prices, electricity market, energy storage optimization, mixed integer linear programming (MILP) optimization

Procedia PDF Downloads 158
4347 Optimization of Tangential Flow Filtration Process for Purifying DNA Vaccine

Authors: Piyakajornkul T., Noppiboon S., Hochareon L., Kitsubun P.

Abstract:

Nowadays, DNA vaccines become an interesting subject in the third vaccine generation. The platform of DNA vaccines production has been developed and its downstream process becomes challenging due to the quality of the products in terms of purity and percentage of supercoiled DNA. To overcome these challenges, tangential flow filtration (TFF), which is involved in the purification process, could be used since it provides effective separation of impurity prior to performing further purification steps. However, operating conditions of TFF is varied based on several factors such as sizes of target particle and impurities, a concentration of solution as well as a concentration polarization on the membrane surface. In this study, pVAX1/lacZ was used as a model of TFF optimization in order to prevent a concentration polarization that can lead to the membrane fouling and also minimize a diafiltration volume while maintaining the maximum permeate flux resulting in proper operating times and buffer volume. By using trans membrane pressure (TMP) excursion method, feed flow rates and TMP were varied. The results showed a correlation of permeate flux with TMP where the maximum volume concentration factor reached 2.5 times of the initial volume when feed flow rate and TMP were 7 liters/m²/min and 1 bar, respectively. It was optimal operating conditions before TFF system undergone pressure independent regime. In addition, the diafiltration volume was 14 times of the concentrated volume prior to performing a further anion chromatography process.

Keywords: concentration polarization, DNA vaccines, optimization, permeate flux, pressure dependent, tangential flow filtration (TFF), trans membrane pressure (TMP)

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4346 Study of Cathodic Protection for Trunk Pipeline of Al-Garraf Oil Field

Authors: Maysoon Khalil Askar

Abstract:

The delineation of possible areas of corrosion along the external face of an underground oil pipeline in Trunk line of Al- Garraf oil field was investigated using the horizontal electrical resistivity profiling technique and study the contribution of pH, Moisture Content in Soil and Presence chlorides, sulfates and total dissolve salts in soil and water. The test sites represent a physical and chemical properties of soils. The hydrogen-ion concentration of soil and groundwater range from 7.2 to 9.6, and the resistivity values of the soil along the pipeline were obtained using the YH302B model resistivity meter having values between 1588 and 720 Ohm-cm. the chloride concentration in soil and groundwater is high (more than 1000 ppm), total soulable salt is more than 5000 ppm, and sulphate range from 0.17% and 0.98% in soil and more than 600 ppm in groundwater. The soil is poor aeration, the soil texture is fine (clay and silt soil), the water content is high (the groundwater is close to surface), the chloride and sulphate is high in the soil and groundwater, the total soulable salt is high in ground water and finally the soil electric resistivity is low that the soil is very corrosive and there is the possibility of the pipeline failure. These methods applied in the study are quick, economic and efficient for detecting along buried pipelines which need to be protected. Routine electrical geophysical investigations along buried oil pipelines should be undertaken for the early detection and prevention of pipeline failure with its attendant environmental, human and economic consequences.

Keywords: soil resistivity, corrosion, cathodic protection, chloride concentration, water content

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4345 Eco-Politics of Infrastructure Development in and Around Protected Areas in Kenya: The Case of Nairobi National Park

Authors: Teresa Wanjiru Mbatia

Abstract:

On 7th June 2011, the government Minister of Roads in Kenya announced the proposed construction of a major highway known as a southern bypass to run on the northern border of the Nairobi National Park. The following day on 8th June 2011, the chairperson of the Friends of Nairobi National Park (FONNAP) posted a protest statement on their website, with the heading, ‘Nairobi Park is Not a cake’ alerting its members and conservation groups, with the aim of getting support to the campaign against the government’s intention to hive off a section of the park for road construction. This was the first and earliest statement that led to a series of other events that culminated in conservationists and some other members of the public campaign against the government’s plan to hive off sections of the park to build road and railway infrastructure in or around the park. Together with other non-state actors, mostly non-governmental organisations in conservation/environment and tourism businesses, FoNNAP issued a series of other statements on social, print and electronic media to battle against road and railway construction. This paper examined the strategies, outcomes and interests of actors involved in opposing/proposing the development of transport infrastructure in and around the Nairobi National Park. Specifically, the objectives were to analyse the: (1) Arguments put forward by the eco-warriors to protest infrastructure development; (2) Background and interests of the eco-warriors; (3) Needs/interests and opinions of ordinary common citizens on transport infrastructural development, particularly in and around the urban nature reserve and (4) Final outcomes of the eco-politics surrounding infrastructure development in and around Nairobi National Park. The methodological approach used was environmental history and the social construction of nature. The study collected combined qualitative data using four main approaches, the grounded theory approach, narratives, case studies and a phenomenological approach. The information collected was analysed using critical discourse analysis. The major findings of the study were that under the guise of “public participation,” influential non-state actors have the capacity to perpetuate social-spatial inequalities in the form of curtailing the majority from accessing common public goods. A case in point in this study is how the efforts of powerful conservationists, environmentalists, and tourism businesspersons managed to stall the construction of much-needed road and railway infrastructure severally through litigations in lengthy environmental court processes involving injunctions and stop orders to the government bodies in charge. Moreover, powerful non-state actors were found to have formed informal and sometimes formal coalitions with politicians with selfish interests, which serves to deepen the exclusionary practices and the common good. The study concludes that mostly composed of certain types of elites (NGOs, business communities, politicians and privileged social-cultural groups), non-state actors have used participatory policies to advance their own interests at the expense of the majority whom they claim to represent. These practices are traced to the historically unjust social, political, and economic forces involved in the production of space in Nairobi.

Keywords: eco-politics, exclusion, infrastructure, Nairobi national park, non-state actors, protests

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4344 Whole School Environmental Mapping Framework in Preventing Childhood Obesity in Selangor

Authors: M. A. M. Hayati Adilin, D. Ajau, A. S. Siti Khuzaimah, K. Mastura, R. Nik Muhammad Syafiq, M. N. Noor Fatin Nadiah

Abstract:

The school environment is one of many factors related to the increment of overweight and obesity among children. There is an evidence to suggest that the school environmental factor has an independent effect towards health-related behaviour of children and school culture. It may have a significant impact towards the emergence of childhood obesity through their influence on eating pattern and physical activity level. The objective of this study is to identify the school environmental factors (i.e. physical, economic, political and socio-cultural) towards healthy eating and physical activity of urban and rural primary school children in preventing childhood obesity. This can be identified by examining the compliance of rural and urban school environment with whole-school environmental mapping framework. The study design was a cross-sectional study. A total of 60 schools were randomly selected (30 urban and 30 rural) in Selangor, Western Peninsular Malaysia in 2013 and 60 teachers (responsible for student affairs and the school curriculum) have been interviewed face to face by using a whole school mapping questionnaire followed by observation of the school environment . This study has demonstrated that schools in both areas (rural and urban) comply mostly with the physical environmental mapping (83.3%), followed by socio-cultural environmental mapping, 65%. Meanwhile, the political environmental mappings in both urban and rural schools show a low compliance percentage, which is 56.7%. For economic environmental mapping, only 10% of both schools are complied. As a conclusion, this study has demonstrated that schools in both areas do not fully comply with the whole school environmental mapping framework, especially economic and political. However, holistic approach is needed and many improvements can be proposed to promote healthy eating and physical activities among school children. Government, families and schools as well as communities and the media should be included together with any strategies for preventing childhood obesity.

Keywords: childhood obesity, healthy eating, physical activity, school environment

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4343 Bioinformatics Identification of Rare Codon Clusters in Proteins Structure of HBV

Authors: Abdorrasoul Malekpour, Mohammad Ghorbani Mojtaba Mortazavi, Mohammadreza Fattahi, Mohammad Hassan Meshkibaf, Ali Fakhrzad, Saeid Salehi, Saeideh Zahedi, Amir Ahmadimoghaddam, Parviz Farzadnia Dr., Mohammadreza Hajyani Asl Bs

Abstract:

Hepatitis B as an infectious disease has eight main genotypes (A–H). The aim of this study is to Bioinformatically identify Rare Codon Clusters (RCC) in proteins structure of HBV. For detection of protein family accession numbers (Pfam) of HBV proteins; used of uni-prot database and Pfam search tool were used. Obtained Pfam IDs were analyzed in Sherlocc program and RCCs in HBV proteins were detected. In further, the structures of TrEMBL entries proteins studied in PDB database and 3D structures of the HBV proteins and locations of RCCs were visualized and studied using Swiss PDB Viewer software. Pfam search tool have found nine significant hits and 0 insignificant hits in 3 frames. Results of Pfams studied in the Sherlocc program show this program not identified RCCs in the external core antigen (PF08290) and truncated HBeAg protein (PF08290). By contrast the RCCs become identified in Hepatitis core antigen (PF00906) Large envelope protein S (PF00695), X protein (PF00739), DNA polymerase (viral) N-terminal domain (PF00242) and Protein P (Pf00336). In HBV genome, seven RCC identified that found in hepatitis core antigen, large envelope protein S and DNA polymerase proteins and proteins structures of TrEMBL entries sequences that reported in Sherlocc program outputs are not complete. Based on situation of RCC in structure of HBV proteins, it suggested those RCCs are important in HBV life cycle. We hoped that this study provide a new and deep perspective in protein research and drug design for treatment of HBV.

Keywords: rare codon clusters, hepatitis B virus, bioinformatic study, infectious disease

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4342 Numerical and Simulation Analysis of Composite Friction Materials Using Single Plate Clutch Pad in Agricultural Tractors

Authors: Ravindra Raju, Vidhu Kampurath

Abstract:

For smooth transition of the power from the engine to the transmission system, a clutch is used. In agricultural tractors, friction clutches are widely used in power transmission applications. To transmit the maximum torque in friction clutches, selection of materials is one of the important tasks. The present used material for friction disc is Asbestos, Ceramic etc. In this study, analysis is performed using composites materials. The composite materials are considered due to their high strength to weight ratio. Composite materials like kevlar49, kevlar 29U were used in the study. The paper presents a systematic approach to optimize the structural and thermal characteristics of the clutch friction pad. A single plate clutch is modeled using Creo 2.0 software and analyzed using ANSYS. Thermal analysis considers the reduction of heat generated between the friction surfaces and reducing the temperature rise during the steady state period. Structural analysis is done to minimize the stresses developed as a result of the loading contact between friction surfaces. Also, modal analysis is done to optimize the natural frequency of the friction plate to avoid being in resonance with the engine frequency range. The analysis carried out on ANSYS workbench to get the foremost appropriate friction material for clutch. From the analyzed results stress, strain / total deformation values and natural frequency of the materials were compared for all the composite materials and the best one was taken out. For the study purpose, specifications of the clutch are obtained from the MF1035 (47KW) Tractor model.

Keywords: ANSYS, clutch, composite materials, creo

Procedia PDF Downloads 273
4341 Factors Associated with Injuries and Trauma Among the Survivors of Gender-Based Violence in Afghanistan

Authors: Mohammad Akbar Paiman, Yasmin Nadeem Parpio, Naureen Akbarali, Khwaja Mir Islam Saeed, Murad Moosa Khan

Abstract:

Background: Gender-based violence (GBV) is widely considered a significant public health problem that is associated with acute morbidity and mortality. GBV is commonly understood as a physical, sexual, and mental assault from intimate partners, sexual violence by non-partners, sexual assault of girls, and acts like trafficking women for sex. Objective: This study aimed to determine the factors associated with injuries and trauma among victims of GBV in Afghanistan. Method: We conducted a record-based analysis of the data collected by the Gender Department of the Family Protection Centre nationally between November 2013 and October 2019. Cross-tabulation between different variables such as age, sex, marital status, and type of violence and associations between different types of violence, age, gender, and geographical location was determined using the logistic regression model. Results: During the study period, there were a total of 58,160 GBV in Afghanistan. Most of the victims were women 98% with over three-quarters being adults 78%. Most of the victims were married 76%, followed by single 14%, widowed 5%, and engaged 5%. Over three-quarters of the violence, 73% was observed in the victim’s house while nearly one-quarter of the violence 24 % occurred in the perpetrator’s house. Conclusions: GBV is a significant public health problem in Afghanistan that needs to be addressed at multiple levels including policy, state, and community as well as by raising public awareness and education and a strong code of conduct against GBV by all stakeholders.

Keywords: gender-based violence, physical and psychological violence, injuries, Afghanistan

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4340 Orbit Determination from Two Position Vectors Using Finite Difference Method

Authors: Akhilesh Kumar, Sathyanarayan G., Nirmala S.

Abstract:

An unusual approach is developed to determine the orbit of satellites/space objects. The determination of orbits is considered a boundary value problem and has been solved using the finite difference method (FDM). Only positions of the satellites/space objects are known at two end times taken as boundary conditions. The technique of finite difference has been used to calculate the orbit between end times. In this approach, the governing equation is defined as the satellite's equation of motion with a perturbed acceleration. Using the finite difference method, the governing equations and boundary conditions are discretized. The resulting system of algebraic equations is solved using Tri Diagonal Matrix Algorithm (TDMA) until convergence is achieved. This methodology test and evaluation has been done using all GPS satellite orbits from National Geospatial-Intelligence Agency (NGA) precise product for Doy 125, 2023. Towards this, two hours of twelve sets have been taken into consideration. Only positions at the end times of each twelve sets are considered boundary conditions. This algorithm is applied to all GPS satellites. Results achieved using FDM compared with the results of NGA precise orbits. The maximum RSS error for the position is 0.48 [m] and the velocity is 0.43 [mm/sec]. Also, the present algorithm is applied on the IRNSS satellites for Doy 220, 2023. The maximum RSS error for the position is 0.49 [m], and for velocity is 0.28 [mm/sec]. Next, a simulation has been done for a Highly Elliptical orbit for DOY 63, 2023, for the duration of 6 hours. The RSS of difference in position is 0.92 [m] and velocity is 1.58 [mm/sec] for the orbital speed of more than 5km/sec. Whereas the RSS of difference in position is 0.13 [m] and velocity is 0.12 [mm/sec] for the orbital speed less than 5km/sec. Results show that the newly created method is reliable and accurate. Further applications of the developed methodology include missile and spacecraft targeting, orbit design (mission planning), space rendezvous and interception, space debris correlation, and navigation solutions.

Keywords: finite difference method, grid generation, NavIC system, orbit perturbation

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4339 Environmental Assessment of Roll-to-Roll Printed Smart Label

Authors: M. Torres, A. Moulay, M. Zhuldybina, M. Rozel, N. D. Trinh, C. Bois

Abstract:

Printed electronics are a fast-growing market as their applications cover a large range of industrial needs, their production cost is low, and the additive printing techniques consume less materials than subtractive manufacturing methods used in traditional electronics. With the growing demand for printed electronics, there are concerns about their harmful and irreversible contribution to the environment. Indeed, it is estimated that 80% of the environmental load of a product is determined by the choices made at the conception stage. Therefore, examination through a life cycle approach at the developing stage of a novel product is the best way to identify potential environmental issues and make proactive decisions. Life cycle analysis (LCA) is a comprehensive scientific method to assess the environmental impacts of a product in its different stages of life: extraction of raw materials, manufacture and distribution, use, and end-of-life. Impacts and major hotspots are identified and evaluated through a broad range of environmental impact categories of the ReCiPe (H) middle point method. At the conception stage, the LCA is a tool that provides an environmental point of view on the choice of materials and processes and weights-in on the balance between performance materials and eco-friendly materials. Using the life cycle approach, the current work aims to provide a cradle-to-grave life cycle assessment of a roll-to-roll hybrid printed smart label designed for the food cold chain. Furthermore, this presentation will present the environmental impact of metallic conductive inks, a comparison with promising conductive polymers, evaluation of energy vs. performance of industrial printing processes, a full assessment of the impact from the smart label applied on a cellulosic-based substrate during the recycling process and the possible recovery of precious metals and rare earth elements.

Keywords: Eco-design, label, life cycle assessment, printed electronics

Procedia PDF Downloads 145
4338 New Employee on-Boarding Program: Effective Tool for Reducing the Prevalence of Workplace Injuries/Accidents

Authors: U. Ugochukwu, J. Lee, P. Conley

Abstract:

According to a recent survey by the UT Southwestern Workplace Safety Committee, the three most common on-the-job injuries reported by workers at the medical center are musculoskeletal injuries, slip-and-fall injuries and repetitive motion injuries. Last year alone, of the 650 documented workplace injuries and accidents, 45% were seen in employees in their first-two years of employment. UT Southwestern New Employee On-Boarding program was created and modeled to follows OSHA’s model that consist of: determining if training is needed, identifying training needs, identifying goals and objectives, developing learning activities, conducting the training, evaluating program effectiveness, and improving the program. The hospital’s management best practices were recreated to limit and control workplace injuries and accidents. Regular trainings and workshops on workplace safety and compliance were initiated for new employees. Various computer workstations were evaluated and recommendations were made to reduce musculoskeletal disorders. Post exposure protocols and workers protection programs were remodeled for infectious agents and chemicals used in the hospital, and medical surveillance programs were updated, for every emerging threat, to ensure they are in compliance with the US policy, regulatory and standard setting organizations. If ignorance of specific job hazards and of proper work practices is to blame for this higher injury rate, then training will help to provide a solution. Use of this program in training activities is just one of many ways UT Southwestern complied with the OSHA standards that relate to training while enhancing the safety and health of their employees.

Keywords: ergonomics, hazard, on-boarding, surveillance, workplace

Procedia PDF Downloads 318
4337 Mediating and Moderating Function of Corporate Governance on Firm Tax Planning and Firm Tax Disclosure Relationship

Authors: Mahfoudh Hussein Mgammal

Abstract:

The purpose of this paper is to investigate the moderating and mediating effect of corporate governance mechanisms proxy on the relationship of tax planning measured by effective tax rate components and tax disclosure. This paper tested the hypotheses by a 3-step hierarchical regression with 2010 to 2012 Malaysian-listed nonfinancial firms. We found companies positively value tax-planning activities. This indicates that tax planning is seen as a source of companies' wealth creation as the results show that there is an association between the tax disclosure and the extent of tax planning, and this relationship is highly significant. Examination of the implications of corporate governance mechanisms on the tax disclosure-tax planning association showed the lack of a significant coefficient related to any of the interactive variables. This makes it hard to understand the nature of the association. Finally, we further study the sensitivity of the results, the outcomes were also examined for the robustness and strength of the model specification utilizing OLS-effect estimators and the absence of tax planning related factors (GRTH, LEVE, and CAPNT). The findings of these tests display there is no effect on the tax planning-tax disclosure association. The outcomes of the annual regressions test show that the panel regressions results differ over time because there is a time difference impact on the associations, and the different models are not completely proportionate as a whole. Moreover, our paper lends some support to recent theory on the importance of taxes to corporate governance by demonstrating how the agency costs of tax planning allow certain shareholders to benefit from firm activities at the expense of others.

Keywords: tax disclosure, tax planning, corporate governance, effective tax rate

Procedia PDF Downloads 135