Search results for: auto regression
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3520

Search results for: auto regression

1060 Inconsistent Safety Leadership as a Predictor of Employee Safety Behavior

Authors: Jane Mullen, Ann Rheaume, Kevin Kelloway

Abstract:

Research on the effects of inconsistent safety leadership is limited, particularly regarding employee safety behavior in organizations. Inconsistent safety leadership occurs when organizational leaders display both effective and ineffective styles of safety leadership (i.e., transformational vs laissez-faire). In this study, we examine the effect of inconsistent safety leadership style on employee safety participation. Defined as the interaction of S.A.F.E.R (Speak, Act, Focus, Engage and Recognize) leadership style and passive leadership style, inconsistent safety leadership was found to be a significant predictor of safety participation in a sample of 307 nurses in Eastern Canada. Results of the moderated regression analysis also showed a significant main effect for S.A.F.E.R leadership, but not for passive leadership. To further explore the significant interaction, the simple slopes for S.A.F.E.R leadership at high and low levels (1 SD above and below the mean) of passive leadership were plotted. As predicted, the positive effects of S.A.F.E.R leadership behavior were attenuated when leaders were perceived by employees as also displaying high levels of passive leadership (i.e., inconsistent leadership styles). The research makes important theoretical and practical contributions to the occupational health and safety literature. The results demonstrate that leadership behavior, which is characteristic of the S.A.F.E.R model, is positively associated with employee safety participation. This finding is particularly important as researchers continue to explore what leaders can do to engage employees in work-related safety activities. The results also demonstrate how passive leadership may undermine the positive outcomes associated with safety leadership behavior in organizations. The data suggest that employee safety behavior is highest when leaders engage in safety effective leadership behavior on a consistent basis, rather than periodically.

Keywords: employee safety behavior, leadership, participation, safety training

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1059 Assessment of Landfill Pollution Load on Hydroecosystem by Use of Heavy Metal Bioaccumulation Data in Fish

Authors: Gintarė Sauliutė, Gintaras Svecevičius

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Landfill leachates contain a number of persistent pollutants, including heavy metals. They have the ability to spread in ecosystems and accumulate in fish which most of them are classified as top-consumers of trophic chains. Fish are freely swimming organisms; but perhaps, due to their species-specific ecological and behavioral properties, they often prefer the most suitable biotopes and therefore, did not avoid harmful substances or environments. That is why it is necessary to evaluate the persistent pollutant dispersion in hydroecosystem using fish tissue metal concentration. In hydroecosystems of hybrid type (e.g. river-pond-river) the distance from the pollution source could be a perfect indicator of such a kind of metal distribution. The studies were carried out in the Kairiai landfill neighboring hybrid-type ecosystem which is located 5 km east of the Šiauliai City. Fish tissue (gills, liver, and muscle) metal concentration measurements were performed on two types of ecologically-different fishes according to their feeding characteristics: benthophagous (Gibel carp, roach) and predatory (Northern pike, perch). A number of mathematical models (linear, non-linear, using log and other transformations) have been applied in order to identify the most satisfactorily description of the interdependence between fish tissue metal concentration and the distance from the pollution source. However, the only one log-multiple regression model revealed the pattern that the distance from the pollution source is closely and positively correlated with metal concentration in all predatory fish tissues studied (gills, liver, and muscle).

Keywords: bioaccumulation in fish, heavy metals, hydroecosystem, landfill leachate, mathematical model

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1058 The Overlooked Problem Among Surgical Patients: Preoperative Anxiety at Ethiopian University Hospital

Authors: Yohtahe Woldegerima Berhe, Tadesse Belayneh Melkie, Girmay Fitiwi Lema, Marye Getnet, Wubie Birlie Chekol

Abstract:

Introduction: Anxiety was repeatedly reported as the worst aspect of the perioperative time. The objective of this study was to assess the prevalence of preoperative anxiety among adult surgical patients at the University of Gondar Comprehensive Specialized Hospital (UoGCSH), Northwest Ethiopia. Methodology: Hospital-based cross-sectional study was conducted among surgical patients at the university hospital. After obtaining ethical approval, 407 surgical patients were approached during the preoperative period. Preoperative anxiety was assessed by the State-Trait Anxiety Inventory. The association between variables was determined by using binary logistic regression analysis. The strength of association was described in adjusted odds ratio (AOR) and a p-value < 0.05 at a 95% confidence interval which was considered statistically significant. Results: A total of 400 patients were included in this study, with a 98.3% response rate. Preoperative anxiety was observed among 237 (59.3%) patients, and the median (IQR) STAI score was 50 (40 – 56.7). age ≥ 60 years (AOR: 5.7, CI: 1.6 – 20.4, P: 0.007), emergency surgery (AOR: 2.5, CI: 1.3 – 4.7, P: 0.005), preoperative pain (AOR: 2.6, CI: 1.2 – 5.4, P: 0.005), and rural residency (AOR: 1.8, CI: 1.1 – 2.9, P: 0.031) were found significantly associated with preoperative anxiety. Conclusions: The prevalence of preoperative anxiety among surgical patients was high. Older age (≥ 60 years), emergency surgery, preoperative pain, and rural residency were found to be significantly associated with preoperative anxiety. Assessment for preoperative anxiety should be a routine component of preoperative assessment of both elective and emergency surgical patients. Preoperative pain should be appropriately managed as it can help to reduce preoperative anxiety. Optimal anxiety reduction methods should be investigated and implemented in the hospital.

Keywords: preoperative anxiety, anxiety, anxiety of anesthesia and surgery, state-trait anxiety inventory, preoperative care

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1057 Effect of Atrial Flutter on Alcoholic Cardiomyopathy

Authors: Ibrahim Ahmed, Richard Amoateng, Akhil Jain, Mohamed Ahmed

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Alcoholic cardiomyopathy (ACM) is a type of acquired cardiomyopathy caused by chronic alcohol consumption. Frequently ACM is associated with arrhythmias such as atrial flutter. Our aim was to characterize the patient demographics and investigate the effect of atrial flutter (AF) on ACM. This was a retrospective cohort study using the Nationwide Inpatient Sample database to identify admissions in adults with principal and secondary diagnoses of alcoholic cardiomyopathy and atrial flutter from 2019. Multivariate linear and logistic regression models were adjusted for age, gender, race, household income, insurance status, Elixhauser comorbidity score, hospital location, bed size, and teaching status. The primary outcome was all-cause mortality, and secondary outcomes were the length of stay (LOS) and total charge in USD. There was a total of 21,855 admissions with alcoholic cardiomyopathy, of which 1,635 had atrial flutter (AF-ACM). Compared to Non-AF-ACM cohort, AF-ACM cohort had fewer females (4.89% vs 14.54%, p<0.001), were older (58.66 vs 56.13 years, p<0.001), fewer Native Americans (0.61% vs2.67%, p<0.01), had fewer smaller (19.27% vs 22.45%, p<0.01) & medium-sized hospitals (23.24% vs28.98%, p<0.01), but more large-sized hospitals (57.49% vs 48.57%, p<0.01), more Medicare (40.37% vs 34.08%, p<0.05) and fewer Medicaid insured (23.55% vs 33.70%, p=<0.001), fewer hypertension (10.7% vs 15.01%, p<0.05), and more obesity (24.77% vs 16.35%, p<0.001). Compared to Non-AF-ACM cohort, there was no difference in AF-ACM cohort mortality rate (6.13% vs 4.20%, p=0.0998), unadjusted mortality OR 1.49 (95% CI 0.92-2.40, p=0.102), adjusted mortality OR 1.36 (95% CI 0.83-2.24, p=0.221), but there was a difference in LOS 1.23 days (95% CI 0.34-2.13, p<0.01), total charge $28,860.30 (95% CI 11,883.96-45,836.60, p<0.01). In patients admitted with ACM, the presence of AF was not associated with a higher all-cause mortality rate or odds of all-cause mortality; however, it was associated with 1.23 days increase in LOS and a $28,860.30 increase in total hospitalization charge. Native Americans, older age and obesity were risk factors for the presence of AF in ACM.

Keywords: alcoholic cardiomyopathy, atrial flutter, cardiomyopathy, arrhythmia

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1056 Assessment of the Association between Serum Thrombospondin-1 Levels at the Time of Admission and the Severity of Neurological Deficit in Patients with Ischemic Stroke

Authors: A. Alhusban, M. Alqawasmeh, F. Alfawares

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Introduction: Despite improvements in stroke management, it remains the leading cause of disability worldwide. It has been suggested that enhancing brain angiogenesis after stroke will improve stroke outcome. Promoting post stroke angiogenesis requires the upregulation of angiogenic factors with a simultaneous reduction of anti-angiogenic factors. Thrombospondin-1 is the main anti-angiogenic protein in the living cells. Counterintuitively, it has been shown that animals with Thrombospondin-1 knockdown will have better stroke outcome. Data about the clinical significance of Thrombspondin-1 levels at the time of admission is still lacking. The objective of this work is to assess the association between serum Thrombospondin-1 levels measured at the time of admission and baseline neurologic severity after stroke. Patients and Methods: Blood samples were collected from patients admitted to the King Abdullah University Hospital (KAUH) with ischemic stroke at the time of admission and serum Thrombopsondin-1 levels were measured using ELISA. Patients neurologic severity was evaluated using the National Institute of Health Stroke Scale (NIHSS). Results: Samples from 50 patients admitted between January 2016 and December 2016 were collected. The median age of participants was 68 years and the median NIHSS was 3. Multinomial regression identified serum Thrombospondin-1 as an independent predictor of stroke outcome (p=0.003). Baseline serum Thrombsopondin-1 was negatively associated with NIHSS at the time of admission (spearman rho correlation coefficient=0.272, p=0.032). Conclusion: Serum Thrombospondin-1 at the time of admission may be a useful marker of stroke severity that predicts more severe neurologic severity.

Keywords: thrombospondin, stroke, neuroprotection, biomarkers

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1055 Evaluation of Machine Learning Algorithms and Ensemble Methods for Prediction of Students’ Graduation

Authors: Soha A. Bahanshal, Vaibhav Verdhan, Bayong Kim

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Graduation rates at six-year colleges are becoming a more essential indicator for incoming fresh students and for university rankings. Predicting student graduation is extremely beneficial to schools and has a huge potential for targeted intervention. It is important for educational institutions since it enables the development of strategic plans that will assist or improve students' performance in achieving their degrees on time (GOT). A first step and a helping hand in extracting useful information from these data and gaining insights into the prediction of students' progress and performance is offered by machine learning techniques. Data analysis and visualization techniques are applied to understand and interpret the data. The data used for the analysis contains students who have graduated in 6 years in the academic year 2017-2018 for science majors. This analysis can be used to predict the graduation of students in the next academic year. Different Predictive modelings such as logistic regression, decision trees, support vector machines, Random Forest, Naïve Bayes, and KNeighborsClassifier are applied to predict whether a student will graduate. These classifiers were evaluated with k folds of 5. The performance of these classifiers was compared based on accuracy measurement. The results indicated that Ensemble Classifier achieves better accuracy, about 91.12%. This GOT prediction model would hopefully be useful to university administration and academics in developing measures for assisting and boosting students' academic performance and ensuring they graduate on time.

Keywords: prediction, decision trees, machine learning, support vector machine, ensemble model, student graduation, GOT graduate on time

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1054 Integrated Intensity and Spatial Enhancement Technique for Color Images

Authors: Evan W. Krieger, Vijayan K. Asari, Saibabu Arigela

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Video imagery captured for real-time security and surveillance applications is typically captured in complex lighting conditions. These less than ideal conditions can result in imagery that can have underexposed or overexposed regions. It is also typical that the video is too low in resolution for certain applications. The purpose of security and surveillance video is that we should be able to make accurate conclusions based on the images seen in the video. Therefore, if poor lighting and low resolution conditions occur in the captured video, the ability to make accurate conclusions based on the received information will be reduced. We propose a solution to this problem by using image preprocessing to improve these images before use in a particular application. The proposed algorithm will integrate an intensity enhancement algorithm with a super resolution technique. The intensity enhancement portion consists of a nonlinear inverse sign transformation and an adaptive contrast enhancement. The super resolution section is a single image super resolution technique is a Fourier phase feature based method that uses a machine learning approach with kernel regression. The proposed technique intelligently integrates these algorithms to be able to produce a high quality output while also being more efficient than the sequential use of these algorithms. This integration is accomplished by performing the proposed algorithm on the intensity image produced from the original color image. After enhancement and super resolution, a color restoration technique is employed to obtain an improved visibility color image.

Keywords: dynamic range compression, multi-level Fourier features, nonlinear enhancement, super resolution

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1053 Analysis of the Impact and Effectiveness of Government Funded Small-Scale Biogas Projects in Giyani Municipality, Limpopo

Authors: Lindiwe Ngcobo

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The aim of the study is to describe and understand the benefits and costs of having biogas digesters at both household and society level. On a household level, the purpose is to understand how rural households benefit from the biogas digesters, for example, by converting animal and human waste through biogas digesters, and at what costs the benefits are realized. At a societal level, the purpose is to understand the costs and benefits of biogas digesters relative to the situation of rural communities who do not have flush toilets and have no appropriate waste disposal services while they incur electricity costs. Multiple regression analysis was used to determine the effect of biogas digesters on electricity availability and waste management. The results showed that beneficiaries spent less on electricity using household waste, and also waste disposal costs were eliminated from household expenses. A move to biogas energy production can be beneficial to rural households. It is economically and environmentally friendly. Small-scale farmers need to be introduced to agricultural innovations that can assist them in producing nutritious crops at a low cost. This can be a good opportunity to start an agribusiness that focuses on organic crops. Extensions and training institutions have to play a part in supporting households to develop entrepreneurial skills. Cost-benefit analysis showed that the benefits of biogas exceed the costs of the biogas projects. This implies that this technology should be promoted in rural households. Government financial incentives must be put in place to motivate a generation of organic Agri-prenuers.

Keywords: Agri-prenuers, biogas digester, biogas energy, disposal costs

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1052 Methodological Proposal, Archival Thesaurus in Colombian Sign Language

Authors: Pedro A. Medina-Rios, Marly Yolie Quintana-Daza

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Having the opportunity to communicate in a social, academic and work context is very relevant for any individual and more for a deaf person when oral language is not their natural language, and written language is their second language. Currently, in Colombia, there is not a specialized dictionary for our best knowledge in sign language archiving. Archival is one of the areas that the deaf community has a greater chance of performing. Nourishing new signs in dictionaries for deaf people extends the possibility that they have the appropriate signs to communicate and improve their performance. The aim of this work was to illustrate the importance of designing pedagogical and technological strategies of knowledge management, for the academic inclusion of deaf people through proposals of lexicon in Colombian sign language (LSC) in the area of archival. As a method, the analytical study was used to identify relevant words in the technical area of the archival and its counterpart with the LSC, 30 deaf people, apprentices - students of the Servicio Nacional de Aprendizaje (SENA) in Documentary or Archival Management programs, were evaluated through direct interviews in LSC. For the analysis tools were maintained to evaluate correlation patterns and linguistic methods of visual, gestural analysis and corpus; besides, methods of linear regression were used. Among the results, significant data were found among the variables socioeconomic stratum, academic level, labor location. The need to generate new signals on the subject of the file to improve communication between the deaf person, listener and the sign language interpreter. It is concluded that the generation of new signs to nourish the LSC dictionary in archival subjects is necessary to improve the labor inclusion of deaf people in Colombia.

Keywords: archival, inclusion, deaf, thesaurus

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1051 Factors Associated With Poor Glycaemic Control Among Patients With Type 2 Diabetes at Gatundu Level 5 Hospital. Kiambu County, Kenya: Key Lessons and Way Forward

Authors: Carolyne Ndungu, Wesley Too, Diana Kassaman

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Diabetes is a global public health problem with an increasing morbidity and mortality rate across the globe. It is reported that 422 million people worldwide have diabetes with type 2 diabetes more common in people of African descent. Whilst prevalence of diabetes is four times more than it was in the last three decades, making it the world's ninth greatest cause of mortality, treatment of complications resulting from poor glycemic control is still high, contributing to poverty level in sub-Saharan. Poor treatment adherence has also been identified as a major contributing factor poor glycemic control among diabetic patients and still remains a significant challenge especially among patients living in rural Kenya. This study therefore seeks to identify gaps, barriers and challenges towards medication non-adherence among diabetic patients on follow-up at Kiambu County Referral Hospital, Kenya. Methods: A cross- sectional descriptive study was carried out at Gatundu Level five Hospital in Kiambu County. The study population consisted of adult patients with type two diabetes mellitus (T2DM) on follow up, at the Diabetes clinic between the month of June to July 2022. Systematic sampling of 200 participants was carried out. Ethical approvals from relevant authorities were done and ethical aspects of the study were also observed. Data analysis is ongoing using logistic regression analysis. Results, recommendations -contribution of this study will be highlighted within the next one month.

Keywords: adherence, diabetes, medication, Kenya

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1050 Examining Resilience, Social Supports, and Self-Esteem as Predictors of the Quality of Life of ODAPUS (Orang Dengan Lupus)

Authors: Yulmaida Amir, Fahrul Rozi, Insany C. Kamil, Fanny Aryani

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ODAPUS (Orang dengan Lupus) is an Indonesian term for people with Lupus, a chronic autoimmune disease in which immune system of the body becomes hyperactive and attacks normal tissue. The number of ODAPUS indicate an increase in Indonesia, thereby helping to improve their quality of life to be important to help their recovery. This study aims to examine the effect of resilience, self-esteem, and social support on the quality of life of women who had been diagnosed as having Lupus. Data were collected from 64 ODAPUS in Indonesia, using the World Health Organization Quality of Life (WHOQOL), Resilience Scale from Wagnil and Young (1993), self-esteem scale (developed from Coopersmith’s theory), and Social Support Questioner from Northouse (1988). Regression data analysis showed that resilience, social support, and self-esteem predict the quality of life of the ODAPUS simultaneously. If the variable was analysed individually, self-esteem did not significantly contribute to the quality of life. Resilience contributed most significantly to the quality of life, followed by social support. Of five sources of social supports included in the research, support from family members (parents and brother/sisters) has the most significant contribution to the quality of life, followed by support from spouse, and from friends. Interestingly, social support from medical personnel (medical doctors and nurses) had not a significant contribution to the quality of life of ODAPUS. As a conclusion, this research showed that the ability of ODAPUS to cope with difficulty in life, and support from family members, spouse, and friends were the significant predictors for their quality of life.

Keywords: quality of life, resilience, self-esteem, social supports

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1049 The Impact of Socioeconomic Status on Citizens’ Perceptions of Social Justice in China

Authors: Yan Liu

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The Gini coefficient indicates that the inequality of income distribution is rising in China. How individuals viewing the equality of current society is an important predicator of social turbulence. Perceptions of social justice may vary according to the social stratification. People usually use socioeconomic status to identify divisions between social stratifications. The objective of this study is to explore the potential influence of socioeconomic status on citizens’ perceptions of social justice in China. Socioeconomic status (SES) is usually reflected by either an SES indicator or a composite of three core dimensions: education, income and occupation. With data collected in the 2010 Chinese General Social Survey (CGSS), this study uses OLS regression analyses to examine the relationship between socioeconomic status (SES) and citizens’ perceptions of social justice. This study finds that most Chinese citizens believe that the current society is fair or more than fair. Socioeconomic status (SES) has a positive impact on citizens’ perceptions of social justice, which means individuals with higher indicator of socioeconomic status prefer to believe current society is fair. However, the three core dimensions which are used to measure socioeconomic status (SES) have different influences on perceptions of social justice: First, income helps enhance citizens’ sense of social justice. Second, education weakens citizens’ sense of social justice. Third, compared to the middle occupational status, people of both higher occupational status and lower occupational status have higher levels of perceptions of social justice. Though education creates a negative influence on perceptions of social justice, its effect is much weaker than that of income, which indicates income is a determining factor for enhancing people’s perceptions of social justice in China’s market society. Policy implications are discussed.

Keywords: education, income, occupation, perceptions of social justice, social stratification, socioeconomic status

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1048 MRI R2* of Liver in an Animal Model

Authors: Chiung-Yun Chang, Po-Chou Chen, Jiun-Shiang Tzeng, Ka-Wai Mac, Chia-Chi Hsiao, Jo-Chi Jao

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This study aimed to measure R2* relaxation rates in the liver of New Zealand White (NZW) rabbits. R2* relaxation rate has been widely used in various hepatic diseases for iron overload by quantifying iron contents in liver. R2* relaxation rate is defined as the reciprocal of T2* relaxation time and mainly depends on the composition of tissue. Different tissues would have different R2* relaxation rates. The signal intensity decay in Magnetic resonance imaging (MRI) may be characterized by R2* relaxation rates. In this study, a 1.5T GE Signa HDxt whole body MR scanner equipped with an 8-channel high resolution knee coil was used to observe R2* values in NZW rabbit’s liver and muscle. Eight healthy NZW rabbits weighted 2 ~ 2.5 kg were recruited. After anesthesia using Zoletil 50 and Rompun 2% mixture, the abdomen of rabbit was landmarked at the center of knee coil to perform 3-plane localizer scan using fast spoiled gradient echo (FSPGR) pulse sequence. Afterward, multi-planar fast gradient echo (MFGR) scans were performed with 8 various echo times (TEs) (2/4/6/8/10/12/14/16 ms) to acquire images for R2* calculations. Regions of interest (ROIs) at liver and muscle were measured using Advantage workstation. Finally, the R2* was obtained by a linear regression of ln(SI) on TE. The results showed that the longer the echo time, the smaller the signal intensity. The R2* values of liver and muscle were 44.8  10.9 s-1 and 37.4  9.5 s-1, respectively. It implies that the iron concentration of liver is higher than that of muscle. In conclusion, R2* is correlated with iron contents in tissue. The correlations between R2* and iron content in NZW rabbit might be valuable for further exploration.

Keywords: liver, magnetic resonance imaging, muscle, R2* relaxation rate

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1047 Examining Factors Influencing Career Choice Among Young Muslim Arab Women in Nursing

Authors: Merav Ben Natan, Miriam Abo El Hadi, Fardus Zoubi

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Aim: This study investigates the factors that motivate young Muslim Arab women to pursue nursing careers, focusing on the impact of nurse uniforms, the COVID-19 pandemic, and perceptions of nurses and the nursing profession. The aim is to draw insights that can inform policy strategies. Background: The global shortage of nursing professionals is a pressing concern, even in regions like Israel. Attracting and retaining young Muslim Arab women in nursing is essential for addressing this shortage. To better understand their career decisions, it is crucial to examine the influence of nurse uniforms, the pandemic, and perceptions related to nurses and the nursing profession. Methods: This cross-sectional study employed digital questionnaires, which were administered to 200 Muslim Arab women between the ages of 20 and 30 in Israel. Results: Only 29.2% of the participants indicated an interest in pursuing a nursing career. The study findings revealed a noteworthy positive correlation between the pandemic's impact and the intention to pursue nursing. Further analysis, using linear regression, elucidated the role of factors such as the white nurse uniform, perceptions of nurses, and the image of the nursing profession in influencing career choices in nursing. Discussion: This study underscores the significance of nurse uniforms, the image of nurses, and the perception of the nursing profession in shaping the career choices of young Muslim Arab women in nursing. Policy interventions should prioritize raising awareness about diverse nursing roles, expanding nurses' responsibilities, and highlighting their invaluable contributions to society.

Keywords: nursing image, uniform, nursing career, nurse profession

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1046 CD133 and CD44 - Stem Cell Markers for Prediction of Clinically Aggressive Form of Colorectal Cancer

Authors: Ognen Kostovski, Svetozar Antovic, Rubens Jovanovic, Irena Kostovska, Nikola Jankulovski

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Introduction:Colorectal carcinoma (CRC) is one of the most common malignancies in the world. The cancer stem cell (CSC) markers are associated with aggressive cancer types and poor prognosis. The aim of study was to determine whether the expression of colorectal cancer stem cell markers CD133 and CD44 could be significant in prediction of clinically aggressive form of CRC. Materials and methods: Our study included ninety patients (n=90) with CRC. Patients were divided into two subgroups: with metatstatic CRC and non-metastatic CRC. Tumor samples were analyzed with standard histopathological methods, than was performed immunohistochemical analysis with monoclonal antibodies against CD133 and CD44 stem cell markers. Results: High coexpression of CD133 and CD44 was observed in 71.4% of patients with metastatic disease, compared to 37.9% in patients without metastases. Discordant expression of both markers was found in 8% of the subgroup with metastatic CRC, and in 13.4% of the subgroup without metastatic CRC. Statistical analyses showed a significant association of increased expression of CD133 and CD44 with the disease stage, T - category and N - nodal status. With multiple regression analysis the stage of disease was designate as a factor with the greatest statistically significant influence on expression of CD133 (p <0.0001) and CD44 (p <0.0001). Conclusion: Our results suggest that the coexpression of CD133 and CD44 have an important role in prediction of clinically aggressive form of CRC. Both stem cell markers can be routinely implemented in standard pathohistological diagnostics and can be useful markers for pre-therapeutic oncology screening.

Keywords: colorectal carcinoma, stem cells, CD133+, CD44+

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1045 Board Chairman, Share Ownership and Financial Reporting Quality of Microfinance Banks in Nigeria: Impact of Regulatory Changes

Authors: Muhammad Umar Kibiya

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The study aims to examine whether regulatory changes have an impact on the financial reporting quality of Microfinance Banks in Nigeria. The research employed a panel data analysis technique, using data from 2018 to 2022. The sample includes 72 microfinance banks, using regression analyses to examine the relationship between variables. The findings indicate that Board Chairmanship has a positive and significant effect on financial reporting quality. It also reveals that share ownership has a negative and significant impact on financial reporting quality. The results suggest that regulatory changes have a positive and significant influence on financial reporting quality. Thus, findings have important implications for microfinance banks in Nigeria. It suggests that having a strong and competent board chairperson can enhance financial reporting quality, leading to more transparent and reliable information for stakeholders. Furthermore, the study highlights the importance of regulatory changes in improving financial reporting practices in the microfinance banking sector. The study contributes to the extant literature by providing empirical evidence on the relationship between board chairmanship, share ownership, financial reporting quality, and regulatory changes in microfinance banks. It further supports the concept that governance mechanisms and regulatory reforms play a crucial role in ensuring transparency and accountability within the microfinance banking sector. It recommends that microfinance banks should appoint experienced and qualified individuals as board chairpersons to enhance financial reporting quality. Furthermore, policymakers and regulatory authorities should continue to implement and enforce regulations that promote transparent financial reporting practices in microfinance banks.

Keywords: board chairman, share ownership, financial reporting quality, microfinance, regulatory changes

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1044 Modelling the Effect of Psychological Capital on Climate Change Adaptation among Smallholders from South Africa

Authors: Unity Chipfupa, Aluwani Tagwi, Edilegnaw Wale

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Climate change adaptation studies are challenged by a limited understanding of how non-cognitive factors such as psychological capital affect adaptation decisions of smallholder farmers. The concept of psychological capital has not been fully applied in the empirical literature on climate change adaptation strategies. Hence, the study was meant to assess how psychological capital endowment affects climate change adaptation among smallholder farmers. A multivariate probit regression model was estimated using data collected from 328 smallholder farmers in KwaZulu-Natal, South Africa. The findings indicate that, among other factors, self-confidence and hope or aspirations in farming influence climate change adaptation decisions of smallholders. The psychological capital theory proved to be comprehensive in identifying specific psychological dimensions associated with adaptation decisions. However, the non-alignment of approaches for measuring non-cognitive factors made it difficult to compare results among different studies. In conclusion, the study recommends the need for practical ways for enhancing smallholders’ endowment with key non-cognitive abilities. Researchers should develop and agree on a comprehensive framework for assessing non-cognitive factors critical for climate change adaptation. This will improve the use of positive psychology theories to advance the literature on climate change adaptation. Other key recommendations include targeted support for communities facing higher risks of climate change, improving smallholders’ ability to adapt, promotion of social networks and the inclusion of farming objectives as an important indicator in climate change adaptation research.

Keywords: adaptive capacity, climate change adaptation, psychological capital, multivariate probit, non-cognitive factors.

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1043 Performance of the Aptima® HIV-1 Quant Dx Assay on the Panther System

Authors: Siobhan O’Shea, Sangeetha Vijaysri Nair, Hee Cheol Kim, Charles Thomas Nugent, Cheuk Yan William Tong, Sam Douthwaite, Andrew Worlock

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The Aptima® HIV-1 Quant Dx Assay is a fully automated assay on the Panther system. It is based on Transcription-Mediated Amplification and real time detection technologies. This assay is intended for monitoring HIV-1 viral load in plasma specimens and for the detection of HIV-1 in plasma and serum specimens. Nine-hundred and seventy nine specimens selected at random from routine testing at St Thomas’ Hospital, London were anonymised and used to compare the performance of the Aptima HIV-1 Quant Dx assay and Roche COBAS® AmpliPrep/COBAS® TaqMan® HIV-1 Test, v2.0. Two-hundred and thirty four specimens gave quantitative HIV-1 viral load results in both assays. The quantitative results reported by the Aptima Assay were comparable those reported by the Roche COBAS AmpliPrep/COBAS TaqMan HIV-1 Test, v2.0 with a linear regression slope of 1.04 and an intercept on -0.097. The Aptima assay detected HIV-1 in more samples than the Roche assay. This was not due to lack of specificity of the Aptima assay because this assay gave 99.83% specificity on testing plasma specimens from 600 HIV-1 negative individuals. To understand the reason for this higher detection rate a side-by-side comparison of low level panels made from the HIV-1 3rd international standard (NIBSC10/152) and clinical samples of various subtypes were tested in both assays. The Aptima assay was more sensitive than the Roche assay. The good sensitivity, specificity and agreement with other commercial assays make the HIV-1 Quant Dx Assay appropriate for both viral load monitoring and detection of HIV-1 infections.

Keywords: HIV viral load, Aptima, Roche, Panther system

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1042 Retinal Changes in Patients with Idiopathic Inflammatory Myopathies: A Case-Control Study

Authors: Rachna Agarwal, R. Naveen, Darpan Thakre, Rohit Shahi, Maryam Abbasi, Upendra Rathore, Latika Gupta

Abstract:

Aim: Retinal changes are the window to systemic vasculature. Therefore, we explored retinal changes in patients with idiopathic inflammatory myopathies (IIM) as a surrogate for vascular health. Methods: Adult and juvenile IIM patients visiting a tertiary care centre in 2021 satisfying the International Myositis Classification Criteria were enrolled for detailed ophthalmic examination in comparison with healthy controls (HC). Patients with conditions that precluded thorough posterior chamber examination were excluded. Scale variables are expressed as median (IQR). Multivariate analysis (binary logistic regression-BLR) was conducted, adjusting for age, gender, and comorbidities besides factors significant in univariate analysis. Results: 43 patients with IIM [31 females; age 36 (23-45) years; disease duration 5.5 (2-12) months] were enrolled for participation. DM (44%) was the most common diagnosis. IIM patients exhibited frequent attenuation of retinal vessels (32.6% vs. 4.3%, p <0.001), AV nicking (14% vs. 2.2%, p=0.053), and vascular tortuosity (18.6% vs. 2.2%, p=0.012), besides decreased visual acuity (53.5% vs. 10.9%, p<0.001) and immature cataracts (34.9% vs. 2.2%, p<0.001). Attenuation of vessels [OR 10.9 (1.7-71), p=0.004] emerged as significantly different from HC after adjusting for covariates in BLR. Notably, adults with IIM were more predisposed to retinal abnormalities [21 (57%) vs. 1 (16%), p=0.068], especially attenuation of vessels [14(38%) vs. 0(0), p=0.067] than jIIM. However, no difference was found in retinal features amongst the subtypes of adult IIM, nor did they correlate with MDAAT, MDI, or HAQ-DI. Conclusion: Retinal microvasculopathy and diminution of vision occur in nearly one-third to half of the patients with IIM. Microvasculopathy occurs across subtypes of IIM, and more so in adults, calling for further investigation as a surrogate for damage assessment and potentially even systemic vascular health.

Keywords: idiopathic inflammatory myopathies, vascular health, retinal microvasculopathy, arterial attenuation

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1041 Incidence, Risk Factors and Impact of Major Adverse Events Following Paediatric Cardiac Surgery

Authors: Sandipika Gupta

Abstract:

Objective: Due to admirably low 30-day mortality rates for paediatric cardiac surgery, it is now pertinent to turn towards more intermediate-length outcomes such as morbidities closely associated with these surgeries. One such morbidity, major adverse events (MAE) comprises a group of adverse outcomes associated with paediatric cardiac surgery (e.g. cardiac arrest, major haemorrhage). Methods: This is a retrospective study that analysed the incidence and impact of MAE which was the primary outcome in the UK population. The data was collected in 5 centres between October 2015 and June 2017, amassing 3090 surgical episodes. The incidence and risk factors for MAE, were assessed through descriptive statistical analyses and multivariate logistic regression. The secondary outcomes of life status at 6 months and the length of hospital stay were also evaluated to understand the impact of MAE on patients. Results: Out of 3090 episodes, 134 (4.3%) had a postoperative MAE. The majority of the episodes were in: neonates (47%, P<0.001), high-risk cardiac diagnosis groups (20.1%, P<0.001), episodes with longer 5mes on the bypass (72.4%, P<0.001) and urgent surgeries (57.9%, P<0.001). Episodes reporting MAE also reported longer lengths of stay in hospital (29 days vs 9 days, P<0.001). Furthermore, patients experiencing MAE were at a higher risk of mortality at the 6-month life status check (mortality rates: 29.2% vs 2%, P<0.001).Conclusions: Key risk factors were identified. An important negative impact of MAE was found for patients. The identified risk factors could be used to profile and flag at-risk patients. Monitoring of MAE rates and closer investigation into the care pathway before and after individual MAEs in children’s heart units may lead to a reduction in these terrible events.

Keywords:

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1040 Evaluation of the Dry Compressive Strength of Refractory Bricks Developed from Local Kaolin

Authors: Olanrewaju Rotimi Bodede, Akinlabi Oyetunji

Abstract:

Modeling the dry compressive strength of sodium silicate bonded kaolin refractory bricks was studied. The materials used for this research work included refractory clay obtained from Ijero-Ekiti kaolin deposit on coordinates 7º 49´N and 5º 5´E, sodium silicate obtained from the open market in Lagos on coordinates 6°27′11″N 3°23′45″E all in the South Western part of Nigeria. The mineralogical composition of the kaolin clay was determined using the Energy Dispersive X-Ray Fluorescence Spectrometer (ED-XRF). The clay samples were crushed and sieved using the laboratory pulveriser, ball mill and sieve shaker respectively to obtain 100 μm diameter particles. Manual pipe extruder of dimension 30 mm diameter by 43.30 mm height was used to prepare the samples with varying percentage volume of sodium silicate 5 %, 7.5 % 10 %, 12.5 %, 15 %, 17.5 %, 20% and 22.5 % while kaolin and water were kept at 50 % and 5 % respectively for the comprehensive test. The samples were left to dry in the open laboratory atmosphere for 24 hours to remove moisture. The samples were then were fired in an electrically powered muffle furnace. Firing was done at the following temperatures; 700ºC, 750ºC, 800ºC, 850ºC, 900ºC, 950ºC, 1000ºC and 1100ºC. Compressive strength test was carried out on the dried samples using a Testometric Universal Testing Machine (TUTM) equipped with a computer and printer, optimum compression of 4.41 kN/mm2 was obtained at 12.5 % sodium silicate; the experimental results were modeled with MATLAB and Origin packages using polynomial regression equations that predicted the estimated values for dry compressive strength and later validated with Pearson’s rank correlation coefficient, thereby obtaining a very high positive correlation value of 0.97.

Keywords: dry compressive strength, kaolin, modeling, sodium silicate

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1039 The Effect of Occupational Calling and Social Support on the Anxiety of Navies Who Are Sent Overseas

Authors: Yonguk L. Park, Jeonghoon Seol

Abstract:

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

Keywords: navy, occupational calling, social support, anxiety

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1038 Prosocial Behavior and Satisfaction with School Life in Elementary Children: From the Perspective of Classroom Environment

Authors: Takuma Yamamoto

Abstract:

Present study investigated the relationship between elementary school children’s prosocial behavior in classroom and satisfaction with school life (approval and victimization from other children) with considering from the perspective of classroom social goal structures (prosocial and compliance goal structures). Participants were 755 elementary school children (393 boys, 362 girls, mean range= 10-12, 5th grader and 6th grader) who were living in Chugoku District, Japan. They filled up questionnaire which was consisted of Murakami, Nishimura and Sakurai’s (2016) prosocial behavior toward friend scale, Kawamura and Tagami’s (1997) satisfaction in classroom scale and Ohtani, Okada, Nakaya and Ito’s (2016) classroom social goal structures scale. Regression lines that satisfaction in classroom is dependent variable and prosocial behavior is independent variable for each class were drawn. There were two types of classroom which children’s prosocial behavior correlated with satisfaction positively and did not. Then one-way MANOVA was conducted to further describe two types of classroom which prosocial behavior increased satisfaction in classroom (type 1) and prosocial behavior decreased satisfaction (type 2). MANOVA for Prosocial goal structure was significant, type 1 > type 2. There were two key findings from this study. First, MANOVA for prosocial goal structure was significant. Second, high score of prosocial goal structure was not necessary condition for the classroom type which children’s prosocial behavior correlated with satisfaction. The implications from these key findings were: (1) in the low prosocial goal structure classroom, children will not behave prosocially because of their negative expectation for the effect of prosocial behavior, (2) this study can be a contribution for classroom management that teachers need to consider about the negative possibilities of prosocial behavior when they try to increase the amount of children’s positive behavior.

Keywords: elementary school children, classroom social goal structure, satisfaction with school life, prosocial behavior

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1037 Impact of Social Transfers on Energy Poverty in Turkey

Authors: Julide Yildirim, Nadir Ocal

Abstract:

Even though there are many studies investigating the extent and determinants of poverty, there is paucity of research investigating the issue of energy poverty in Turkey. The aim of this paper is threefold: First to investigate the extend of energy poverty in Turkey by using Household Budget Survey datasets belonging to 2005 - 2016 period. Second, to examine the risk factors for energy poverty. Finally, to assess the impact of social assistance program participation on energy poverty. Existing literature employs alternative methods to measure energy poverty. In this study energy poverty is measured by employing expenditure approach, where people are considered as energy poor if they disburse more than 10 per cent of their income to meet their energy requirements. Empirical results indicate that energy poverty rate is around 20 per cent during the time period under consideration. Since Household Budget Survey panel data is not available for 2005 - 2016 period, a pseudo panel has been constructed. Panel logistic regression method is utilized to determine the risk factors for energy poverty. The empirical results demonstrate that there is a statistically significant impact of work status and education level on energy poverty likelihood. In the final part of the paper the impact of social transfers on energy poverty has been examined by utilizing panel biprobit model, where social transfer participation and energy poverty incidences are jointly modeled. The empirical findings indicate that social transfer program participation reduces energy poverty. The negative association between energy poverty and social transfer program participation is more pronounced in urban areas compared with the rural areas.

Keywords: energy poverty, social transfers, panel data models, Turkey

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1036 Development of Standard Thai Appetizer in Rattanakosin Era‘s Standard: Case Study of Thai Steamed Dumpling

Authors: Nunyong Fuengkajornfung, Pattama Hirunyophat, Tidarat Sanphom

Abstract:

The objectives of this research were: To study of the recipe standard of Thai steamed dumpling, to study the ratio of modified starch in Thai steamed dumpling, to study chemical elements analyzing and Escherichia coli in Thai steamed dumpling. The experimental processes were designed in two stages as follows: To study the recipe standard of Thai steamed dumpling and to study the ratio of rice flour: modify starch by three levels 90:10, 73:30, and 50:50. The evaluation test used 9 Points Hedonic Scale method by the sensory evaluation test such as color, smell, taste, texture and overall liking. An experimental by Randomized Complete Block Design (RCBD). The statistics used in data analyses were means, standard deviation, one-way ANOVA and Duncan’s New Multiple Range Test. Regression equation, at a statistically significant level of .05. The results showed that the recipe standard was studied from three recipes by the sensory evaluation test such as color, odor, taste, spicy, texture and total acceptance. The result showed that the recipe standard of second was suitably to development. The ratio of rice flour: modified starch had 3 levels 90:10, 73:30, and 50:50 which the process condition of 50:50 had well scores (like moderately to like very much; used 9 Points Hedonic Scale method for the sensory test). Chemical elements analyzing, it showed that moisture 58.63%, fat 5.45%, protein 4.35%, carbohydrate 30.45%, and Ash 1.12%. The Escherichia coli is not found in lab testing.

Keywords: Thai snack in Rattanakosin era, Thai steamed dumpling, modify starch, recipe standard

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1035 The Influence of Career Optimism and Relationship Status on University Students’ Wellbeing

Authors: Didem Kepir Savoly, Selen Demirtas Zorbaz

Abstract:

This research focuses on the unique developmental stage of university students, known as emerging adulthood, which can be filled with stressors relating to academics, career aspirations, and relationships. The impact of these factors on the wellbeing and mental health of students is not well understood and requires further investigation. The aim of this study is to investigate the influence of career optimism and relationship status on the wellbeing/life satisfaction of university students. The specific hypotheses being tested are: 1) University students with higher career optimism will exhibit a higher level of life satisfaction, and 2) University students in relationships will report a higher level of life satisfaction. This research adopts a quantitative approach, utilizing scales and questionnaires to collect data from university students in Turkey. The data was collected from university students in Turkey through the administration of the Career Optimism Scale, The Satisfaction with Life Scale, and the Perceived Romantic Relationship Quality Scale. The data is then analyzed using scale implementation, correlational analysis, and group comparison. One-way ANOVA, regression, and t-test analysis techniques are employed. The research findings provide insights into the relationship between career optimism and university students’ life satisfaction, as well as the influence of relationship status on their life satisfaction. The results suggest that life satisfaction was predicted by career optimism but not by relationship status. Moreover, significant relationships between life satisfaction and relationship quality were found among the university students who were in a relationship. These results can be utilized by practitioners, particularly those in counseling centers and career services at universities, to develop tailored psychoeducational and intervention programs aimed at promoting the mental health of university students.

Keywords: career optimism, relationship status, university students, wellbeing

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1034 The Effect of Female Access to Healthcare and Educational Attainment on Nigerian Agricultural Productivity Level

Authors: Esther M. Folarin, Evans Osabuohien, Ademola Onabote

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Agriculture constitutes an important part of development and poverty mitigation in lower-middle-income countries, like Nigeria. The level of agricultural productivity in the Nigerian economy in line with the level of demand necessary to meet the desired expectation of the Nigerian populace is threatening to meeting the standard of the United Nations (UN) Sustainable Development Goals (SDGs); This includes the SDG-2 (achieve food security through agricultural productivity). The overall objective of the study is to reveal the performance of the interaction variable in the model among other factors that help in the achievement of greater Nigerian agricultural productivity. The study makes use of Wave 4 (2018/2019) of the Living Standard Measurement Studies, Integrated Survey on Agriculture (LSMS-ISA). Qualitative analysis of the information was also used to provide complimentary answers to the quantitative analysis done in the study. The study employed human capital theory and Grossman’s theory of health Demand in explaining the relationships that exist between the variables within the model of the study. The study engages the Instrumental Variable Regression technique in achieving the broad objectives among other techniques for the other specific objectives. The estimation results show that there exists a positive relationship between female healthcare and the level of female agricultural productivity in Nigeria. In conclusion, the study emphasises the need for more provision and empowerment for greater female access to healthcare and educational attainment levels that aids higher female agricultural productivity and consequently an improvement in the total agricultural productivity of the Nigerian economy.

Keywords: agricultural productivity, education, female, healthcare, investment

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1033 The Influence of Microscopic Features on the Self-Cleaning Ability of Developed 3D Printed Fabric-Like Structures Using Different Printing Parameters

Authors: Ayat Adnan Atwah, Muhammad A. Khan

Abstract:

Self-cleaning surfaces are getting significant attention in industrial fields. Especially for textile fabrics, it is observed that self-cleaning textile fabric surfaces are created by manipulating the surface features with the help of coatings and nanoparticles, which are considered costly and far more complicated. However, controlling the fabrication parameters of textile fabrics at the microscopic level by exploring the potential for self-cleaning has not been addressed. This study aimed to establish the context of self-cleaning textile fabrics by controlling the fabrication parameters of the textile fabric at the microscopic level. Therefore, 3D-printed textile fabrics were fabricated using the low-cost fused filament fabrication (FFF) technique. The printing parameters, such as orientation angle (O), layer height (LH), and extruder width (EW), were used to control the microscopic features of the printed fabrics. The combination of three printing parameters was created to provide the best self-cleaning textile fabric surface: (LH) (0.15, 0.13, 0.10 mm) and (EW) (0.5, 0.4, 0.3 mm) along with two different (O) of (45º and 90º). Three different thermoplastic flexible filament materials were used: (TPU 98A), (TPE felaflex), and (TPC flex45). The printing parameters were optimised to get the optimum self-cleaning ability of the printed specimens. Furthermore, the impact of these characteristics on mechanical strength at the fabric-woven structure level was investigated. The study revealed that the printing parameters significantly affect the self-cleaning properties after adjusting the selected combination of layer height, extruder width, and printing orientation. A linear regression model was effectively developed to demonstrate the association between 3D printing parameters (layer height, extruder width, and orientation). According to the experimental results, (TPE felaflex) has a better self-cleaning ability than the other two materials.

Keywords: 3D printing, self-cleaning fabric, microscopic features, printing parameters, fabrication

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1032 Determining the Prevalence and Correlates of Depression among Transgenders of a Developing Country

Authors: Usama Bin Zubair, Muhammad Azeem

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Introduction: Depression has been one of the most commonly diagnosed mental health disorders in Pakistan. A Census conducted by the government of Pakistan in 2017 showed that more than 10000 trans-genders live in Pakistan. HIV, illicit substance use and mental health issues, including depression, have been the main health problems faced by them. Trans-gender population has been suffering from depressive illness more than normal population all over the world. Aim: To assess the prevalence of depression among the transgender population and analyze the relationship of socio-demographic factors with depression. Subjects and Methods: The sample population comprised of one hundred and forty-two transgender people of Rawalpindi and Islamabad. Beck depressive inventory II (BDI-II) was used to record the presence and severity of the depressive symptoms. Depressive symptoms were categorized as mild, moderate and severe. Relationship of the age, smoking, family income, illicit substance use and education were studied with the presence of depressive symptoms among these transgender people of twin cities of Pakistan. Results: A total of 142 transgender people were included in the final analysis. The mean age of the study participants was 39.55 ± 6.18. Out of these, 45.1% had no depressive symptoms while 31.7% had mild, 12.7% had moderate and 10.6% had severe depressive symptomatology. After applying the binary logistic regression, we found that the presence of depressive symptoms had a significant association with illicit substance use among the target population. Conclusion: This study showed a high prevalence of depressive symptoms among the transgender population in the twin cities of Pakistan. Use of illicit substances like tobacco, cannabis, opiates, and alcohol should be discouraged to prevent mental health problems.

Keywords: depression, transgender, prevalence, sociodemographic factors

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1031 The Impact of the Board of Directors’ Characteristics on Tax Aggressiveness in USA Companies

Authors: jihen ayadi sellami

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

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

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