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Authors: Dragos Dragomir-Stanciu, Leon Marsh

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Background As a response to the gaps identified in recent research in the provision of residential care to address co-occurring health needs, including mental health problems and complexities Gamble Aware has facilitated the possibility to provide a new service which would extend the NGTS provision of residential rehabilitation for gambling disorder with complex and co-morbid presentation. Gordon Moody, together with Adferiad have been successful in securing the tender for this service and this presentation aims to introduce FOLD, the resulting model of treatment developed for the delivery of the service. Setting As a partnership, we have come together to coproduce a model which allows us to share our clinical and industry knowledge and build on our reputations as trusted treatment providers. The presentation will outline our expertise share in development of a unified approach to recovery-oriented models of care, clinical governance, risk assessment and management and aftercare and continuous recovery. We will also introduce our innovative specialist referral portal which will offer referring partners the ability to include the service user in planning their own recovery journey. Outcomes Our collaboration has resulted in the development of the FOLD model which includes three agile and flexible treatment packages aimed at offering the most enhanced and comprehensive treatment in UK, to date, for those most affected by gambling harm. The paper will offer insight into each treatment package and all recovery model stages involved, as well as into the partnership work with NGST providers, local mental health and social care providers and lived experience organisation that will enable us to offer support to more 100 people a year who would otherwise get “lost in the system”. Conclusion FOLD offers a great opportunity to develop, implement and evaluate a new, much needed, whole-person and whole-system approach to counter gambling related harms.

Keywords: gambling treatment, partnership working, integrated care pathways, NGTS, complex needs

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Authors: Genziana Lay

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A wide majority of older children and adolescents who enter the juvenile court system present with an array of problematic symptoms and behaviors including anxiety, depression, aggressive acting out, detachment, and substance abuse. Attachment theory offers a framework for understanding normative and pathological functioning, which during development is influenced by emotional, social and cognitive elements. There is clear evidence that children and adolescents with the highest risk of developing adaptation problems present an insecure attachment profile. Most offending minors have experienced dysfunctional family relationships as well as social and/or economic deprivation. Their maladaptive attachment develops not only through their relationship with caregivers but with the environment at large. Activation of their faulty attachment system leads them to feel emotionally overwhelmed and engage in destructive behaviors and decision-making. A psycho-social intervention with this population conceptualized as attachment therapy is a multi-faceted, practical approach that has shown excellent results in terms of increased psychological well-being and drastically reduced rates of re-offense/ destructive behavior. Through several; components including psychotherapy, monitoring, volunteering, meditation and socialization, the program focuses on seven dimensions: self-efficacy, responsibility, empathy/reparation, autonomy/security, containment/structure, insight building, and relational health. This paper presents the program and illustrates how the framework of attachment theory practically applied to psycho-social intervention has great therapeutic and social reparation potential. Preliminary evidence drawn from the Sassari Juvenile Court is very promising; this paper will illustrate these results and propose an even more comprehensive, applicable approach to psycho-social reparative intervention that leads to greater psychological health and reduced recidivism in the child and adolescent population.

Keywords: attachment, child, adolescent, crime, juvenile, psychosocial

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Authors: Harunori Kawabe, Hideyuki Aoshima, Koji Murakami, Minoru Kawakami, Yuka Nakano, David D. Ordinario, C. W. Crawford, Iri Sato-Baran

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With the recent advances in gene editing technologies allowing the rewriting of genetic sequences, additional market growth in the global floriculture market beyond previous trends is anticipated through increasingly sophisticated plant breeding techniques. As a prerequisite for gene editing, the gene sequence of the target plant must first be identified. This necessitates the genetic analysis of plants with unknown gene sequences, the extraction of RNA, and comprehensive expression analysis. Consequently, a technology capable of consistently and effectively extracting high-purity DNA and RNA from plants is of paramount importance. Although model plants, such as Arabidopsis and tobacco, have established methods for DNA and RNA extraction, floricultural species such as roses present unique challenges. Different techniques to extract DNA and RNA from various floricultural species were investigated. Upon sampling and grinding the petals of several floricultural species, it was observed that nucleic acid extraction from the ground petal solutions of low viscosity was straightforward; solutions of high viscosity presented a significant challenge. It is postulated that the presence of substantial quantities of polysaccharides and polyphenols in the plant tissue was responsible for the inhibition of nucleic acid extraction. Consequently, attempts were made to extract high-purity DNA and RNA by improving the CTAB method and combining it with commercially available nucleic acid extraction kits. The quality of the total extracted DNA and RNA was evaluated using standard methods. Finally, the effectiveness of the extraction method was assessed by determining whether it was possible to create a library that could be applied as a suitable template for a next-generation sequencer. In conclusion, a method was developed for consistent and accurate nucleic acid extraction from high-viscosity floricultural samples. These results demonstrate improved techniques for DNA and RNA extraction from flowers, help facilitate gene editing of floricultural species and expand the boundaries of research and commercial opportunities.

Keywords: floriculture, gene editing, next-generation sequencing, nucleic acid extraction

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Authors: Yueying Chen

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A city can be developed through memory, and memory is one of the most important elements for urban contexts. Collective memory is a collection of personal memories that can be preserved with objects, places, and events of heritage, expressing culture through spatial changes. These preserved forms can evoke a sense of community and certain emotions. Collective memory in cities reflects urban spatial alterations and historical developments. It can be preserved and reflected by revitalisation projects. A major current focus in collective memory research is how to identify and preserve memory in an intangible way. The influential elements within the preservation of collective memory mainly include institutions and objects. However, current research lacks the assessment of the collective memory after alterations of urban heritage. The assessment of urban heritage lacks visualization and qualitative methods. The emergence of the application of space syntax can fill in this gap. Hengshan Mansions was a new project in 2015. The original residential area has been replaced with a comprehensive commercial area integrating boutique shopping, upscale restaurants, and creative offices. Hengshan Mansions is located in the largest historic area in Shanghai, and its development is the epitome of the traditional culture in Shanghai. Its alteration is the newest project in this area and presents the new concept of revitalisation of urban heritage. For its physical parts, modern vitality is created, and historical information is preserved at the same time. However, most of the local people are moved away, and its functions are altered a lot. The preservation of its collective memory needs to discuss furtherly. Thus, the article builds a framework to assess the collective memory of urban heritage, including spatial configuration, spatial interaction, and cultural cognition. Then, it selects Hengshan Mansions in Shanghai as a case to analyse the assessed framework. Space syntax can be applied to visualize the assessment. Based on the analysis, the article will explore the influential reasons for the collective memory after alterations and proposes relevant advice for the preservation of the collective memory of urban heritage.

Keywords: collective memory, alternation of urban heritage, space syntax, Hengshan Mansions

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Authors: Douglas F. Prawitt, Nathan Y. Sharp, David A. Wood

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Consistent with prior experimental and survey studies, we find that IAFs that spend more time directly assisting the external auditor is associated with lower external audit fees. Interestingly, we do not find evidence that external auditors reduce fees based on work previously performed by the IAF. We also find that the time spent assisting the external auditor has a greater negative effect on external audit fees than the time spent performing tasks upon which the auditor may rely but that are not performed as direct assistance to the external audit. Our results also show that previous proxies used to measure this relation is either not associated with or are negatively associated with our direct measures of how the IAF can contribute to the external audit and are highly positively associated with the size and the complexity of the organization. Thus, we conclude the disparate experimental and archival results may be attributable to issues surrounding the construct validity of measures used in previous archival studies and that when measures similar to those used in experimental studies are employed in archival tests, the archival results are consistent with experimental findings. Our research makes four primary contributions to the literature. First, we provide evidence that internal auditing contributes to a reduction in external audit fees. Second, we replicate and provide an explanation for why previous archival studies find that internal auditing has either no association with external audit fees or is associated with an increase in those fees: prior studies generally use proxies of internal audit contribution that do not adequately capture the intended construct. Third, our research expands on survey-based research (e.g., Oil Libya sh.co.) by separately examining the impact on the audit fee of the internal auditors’ work, indirectly assisting external auditors and internal auditors’ prior work upon which external auditors can rely. Finally, we extend prior research by using a new, independent data source to validate and extend prior studies. This data set also allows for a sample of examining the impact of internal auditing on the external audit fee and the use of a more comprehensive external audit fee model that better controls for determinants of the external audit fee.

Keywords: internal audit, contribution, external audit, function

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Authors: Parul Kapoor, Dheeraj Bhardwaj

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Delhi and other Indian cities accommodate thousands of Central Government employees in housing complexes called ‘General Pool Residential Accommodation’ (GPRA), located in prime parcels of the city. These residential colonies are now undergoing redevelopment at a massive scale, significantly impacting the ecology of the surrounding areas. Essentially, these colonies were low-rise, low-density planned developments with a dense tree cover and minimal parking requirements. But with increasing urbanisation and spike in parking demand, the proposed built form is an aggregate of high-rise gated complexes, redefining the skyline of the city which is a huge departure from the mediocre setup of Low-rise Walk-up apartments. The complexity of these developments is further aggravated by the need for parking which necessitates cutting huge number of trees to accommodate multiple layers of parking beneath the structures thus sidelining the authentic character of these areas which is laden with a dense tree cover. The aftermath of this whole process is the generation of a huge carbon footprint on the surrounding areas, which is unaccounted for, in the planning and design practice. These developments are currently planned as mix-use compounds with large commercial built-up spaces which have additional parking requirements over and above the residential parking. Also, they are perceived as gated complexes and not as neighborhood units, thus project isolated images of high-rise, dense systems with little context to the surroundings. The paper would analyze case studies of GPRA Redevelopment projects in Delhi, and the lack of relevant development control regulations which have led to abnormalities and complications in the entire redevelopment process. It would also suggest policy guidelines which can establish comprehensive codes for effective planning of these settlements.

Keywords: gated complexes, GPRA Redevelopment projects, increased densities, huge carbon footprint, mixed-use development

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Authors: Dan Frederick Orcherton

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This research explores the fusion of "Critical Pedagogy of Place" and "Indigenous Education Philosophy" to create a holistic pedagogical framework within Instructional Theory, focusing on its application in Distance Education, specifically within two Pacific Island cultures. The study's objectives included investigating culturally relevant instructional techniques, strategies, and technologies for the Itaukei (Indigenous Fijian) and ni-Vanuatu cultures, enhancing appreciation for culturally sensitive pedagogical methods. Methodologically, a qualitative inquiry phenomenological approach was employed within a constructivist paradigm, utilizing a comprehensive qualitative scoping review and online literature search. Key findings include the prioritization of cultural inclusivity and indigenous knowledge integration in both indigenous education philosophies and various instructional approaches. Learner-centered methods like constructivist andragogy and the learning cycle are applicable and effective in distance education within these cultures, aligning with indigenous learners' values and preferences. Place-based education and critical pedagogy of place are particularly pertinent, fostering a deeper connection between education, local environments, and social justice. Integrating digital technologies in culturally responsive education bridges geographical gaps and preserves cultural knowledge. Lastly, blending Western and Indigenous Science, influenced by a Two-Eyed Seeing approach, informs pedagogy by combining Western and Indigenous Science. This research underscores the importance of acknowledging cultural diversity and respecting indigenous knowledge in distance education. It highlights the value of learner-centered approaches, place-based education, and technology integration. The study enriches the educational experience within the Itaukei and niVanuatu cultures and provides insights for educators and policymakers aiming to bridge cultural gaps in distance education.

Keywords: critical pedegory of place, Itaukei (indigenous Fijian) and ni-Vanuatu cultures, placed-based education, indigenous knowledge, distance education

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Authors: Ketevan Goletiani, Parmen Khvedelidze

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discusses the importance of the topic, which is reflected in the advanced and developed countries in the formation of a new innovative stage of the distinctive mark of the modern world development. This phase includes the construction of the economy, which generates stockpiling and use is based. Intensifying the production and use of the results of new scientific and technical innovation has led to a sharp reduction in the cycle and accelerate the pace of product and technology updates. The world's leading countries in the development of innovative management systems for the formation of long-term and stable development of the socio-economic order conditions. The last years of the 20th century, the social and economic relations, modification, accelerating economic reforms, and profound changes in the system of the time. At the same time, the country should own place in the world geopolitical and economic space. Accelerated economic development tasks, the World Trade Organization, the European Union deep and comprehensive trade agreement, the new system of economic management, technical and technological renewal of production potential, and scientific fields in the share of the total volume of GDP growth requires new approaches. XX - XXI centuries Georgia's socio-economic changes is one of the urgent tasks in the form of a rise to the need for change, involving the use of natural resource-based economy to the latest scientific and technical achievements of an innovative and dynamic economy based on an accelerated pace. But Georgia still remains unresolved in many methodological, theoretical, and practical nature of the problem relating to the management of the economy in various fields for the development of innovative systems for optimal implementation. Therefore, the development of an innovative system for the formation of a complex and multi-problem, which is reflected in the following: countries should have higher growth rates than the geopolitical space of the neighboring countries that its competitors are. Formation of such a system is possible only in a deep theoretical research and innovative processes in the multi-level (micro, meso- and macro-levels) management on the basis of creation.

Keywords: georgia, innovative, socio-economic, innovative manage

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Authors: Niloofar Yousefi, Marie Alaghband, Ivan Garibay

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With the increase of credit card usage, the volume of credit card misuse also has significantly increased, which may cause appreciable financial losses for both credit card holders and financial organizations issuing credit cards. As a result, financial organizations are working hard on developing and deploying credit card fraud detection methods, in order to adapt to ever-evolving, increasingly sophisticated defrauding strategies and identifying illicit transactions as quickly as possible to protect themselves and their customers. Compounding on the complex nature of such adverse strategies, credit card fraudulent activities are rare events compared to the number of legitimate transactions. Hence, the challenge to develop fraud detection that are accurate and efficient is substantially intensified and, as a consequence, credit card fraud detection has lately become a very active area of research. In this work, we provide a survey of current techniques most relevant to the problem of credit card fraud detection. We carry out our survey in two main parts. In the first part, we focus on studies utilizing classical machine learning models, which mostly employ traditional transnational features to make fraud predictions. These models typically rely on some static physical characteristics, such as what the user knows (knowledge-based method), or what he/she has access to (object-based method). In the second part of our survey, we review more advanced techniques of user authentication, which use behavioral biometrics to identify an individual based on his/her unique behavior while he/she is interacting with his/her electronic devices. These approaches rely on how people behave (instead of what they do), which cannot be easily forged. By providing an overview of current approaches and the results reported in the literature, this survey aims to drive the future research agenda for the community in order to develop more accurate, reliable and scalable models of credit card fraud detection.

Keywords: Credit Card Fraud Detection, User Authentication, Behavioral Biometrics, Machine Learning, Literature Survey

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Authors: Mohammed H. Karim, Bestoon M. Faraj

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Introduction: instrument separation is a common challenge in the endodontic field. Various techniques and technologies have been developed to improve the retrieval success rate. This study aimed to compare the effectiveness of a Dynamic Navigation System (DNS) and a three-dimensional microscope in retrieving broken rotary NiTi files when using trepan burs and the extractor system. Materials and Methods: Thirty maxillary first bicuspids with sixty separate roots were split into two comparable groups based on a comprehensive Cone-Beam Computed Tomography (CBCT) analysis of the root length and curvature. After standardised access opening, glide paths, and patency attainment with the K file (sizes 10 and 15), the teeth were arranged on 3D models (three per quadrant, six per model). Subsequently, controlled-memory heat-treated NiTi rotary files (#25/0.04) were notched 4 mm from the tips and fractured at the apical third of the roots. The C-FR1 Endo file removal system was employed under both guidance to retrieve the fragments, and the success rate, canal aberration, treatment time and volumetric changes were measured. The statistical analysis was performed using IBM SPSS software at a significance level of 0.05. Results: The microscope-guided group had a higher success rate than the DNS guidance, but the difference was insignificant (p > 0.05). In addition, the microscope-guided drills resulted in a substantially lower proportion of canal aberration, required less time to retrieve the fragments and caused a minor change in the root canal volume (p < 0.05). Conclusion: Although dynamically guided trephining with the extractor can retrieve separated instruments, it is inferior to three-dimensional microscope guidance regarding treatment time, procedural errors, and volume change.

Keywords: dynamic navigation system, separated instruments retrieval, trephine burs and extractor system, three-dimensional video microscope

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Authors: Fengxia Li, Lufeng Zhang, Haibo Wang

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The tight sandstone gas reservoir in the Xujiahe Formation of the Sichuan Basin has huge reserves, but its utilization rate is low. Fracturing and stimulation are indispensable technologies to unlock their potential and achieve commercial exploitation. Slickwater is the most widely used fracturing fluid system in the fracturing and renovation of tight reservoirs. However, its viscosity is low, its sand-carrying performance is poor, and the risk of sand blockage is high. Increasing the sand carrying capacity by increasing the displacement will increase the frictional resistance of the pipe string, affecting the resistance reduction performance. The variable viscosity slickwater can flexibly switch between different viscosities in real-time online, effectively overcoming problems such as sand carrying and resistance reduction. Based on a self-developed indoor loop friction testing system, a visualization device for proppant transport, and a HAAKE MARS III rheometer, a comprehensive evaluation was conducted on the performance of variable viscosity slickwater, including resistance reduction, rheology, and sand carrying. The indoor experimental results show that: 1. by changing the concentration of drag-reducing agents, the viscosity of the slippery water can be changed between 2~30mPa. s; 2. the drag reduction rate of the variable viscosity slickwater is above 80%, and the shear rate will not reduce the drag reduction rate of the liquid; under indoor experimental conditions, 15mPa. s of variable viscosity and slickwater can basically achieve effective carrying and uniform placement of proppant. The layered fracturing effect of the JiangX well in the dense sandstone of the Xujiahe Formation shows that the drag reduction rate of the variable viscosity slickwater is 80.42%, and the daily production of the single layer after fracturing is over 50000 cubic meters. This study provides theoretical support and on-site experience for promoting the application of variable viscosity slickwater in tight sandstone gas reservoirs.

Keywords: slickwater, hydraulic fracturing, dynamic sand laying, drag reduction rate, rheological properties

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Authors: Journey Whitfield

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This study investigates the United States' ongoing violation of Black Americans' fundamental human rights, as evidenced by mass incarceration, social injustice, and economic deprivation. It argues that the U.S. contravenes Article 9 of the International Covenant on Civil and Political Rights through policies that uphold systemic racism. The analysis dissects current practices within the criminal justice system, social welfare programs, and economic policy, uncovering the racially disparate impacts of seemingly race-neutral policies. This study establishes a clear lineage between past systems of oppression – slavery and Jim Crow – and present-day racial disparities, demonstrating their inextricable link. The thesis proposes that only a comprehensive reparations program for Black Americans can begin to redress these systemic injustices. This program must transcend mere financial compensation, demanding structural reforms within U.S. institutions to dismantle systemic racism and promote transformative justice. This study explores potential forms of reparations, drawing upon historical precedents, comparative case studies from other nations, and contemporary debates within political philosophy and legal studies. The research employs both qualitative and quantitative methods. Qualitative methods include historical analysis of legal frameworks and policy documents, as well as discourse analysis of political rhetoric. Quantitative methods involve statistical analysis of socioeconomic data and criminal justice outcomes to expose racial disparities. This study makes a significant contribution to the existing literature on reparations, human rights, and racial injustice in the United States. It offers a rigorous analysis of the enduring consequences of historical oppression and advocates for bold, justice-centered solutions.

Keywords: Black Americans, reparations, mass incarceration, racial injustice, human rights, united states

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Authors: Yu-Shun Elisa Pong

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American composer John Cage (1912-1992) is an influential figure in musical, visual and performing arts after World War II and has also been claimed as a forerunner of the western avant-garde in the artistic field. However, the crucial factors contributed to his highly acclaimed achievements include the Zen enlightenment, which he mainly got from Japanese Zen master D. T. Suzuki (1870-1966). As a kind of reflection and afterthought of the Zen inspiration, John Cage created various forms of arts in which visual arts have recently attracted more and more attention and discussion, especially from the perspectives of Zen. John Cage had started to create visual art works since he was 66 years old and the activity had lasted until his death. The quality and quantity of the works are worthy of in-depth study— the 667 pieces of print, 114 pieces of water color, and about 150 pieces of sketch. Cage’s stylistic changes during the 14 years of creation are quite obvious, and the Zen elements in the later works seem to be omnipresent. Based on comparative artistic study, a historical and conceptual view of Zen art that was formed initially in the traditional Chinese and Japanese visual arts will be discussed. Then, Chinese and Japanese representative Zen works will be mentioned, and the technique aspect, as well as stylistic analysis, will be revealed. Finally, a comprehensive comparison of the original Oriental Zen works with John Cage’s works and focus on the influence, and art transformation will be addressed. The master pieces from Zen tradition by Chinese artists like Liang Kai (d. 1210) and Ma Yuan (1160-1225) from Southern Sung Dynasty, the Japanese artists like Sesshū (1420-1506), Miyamoto Musashi (1584-1645) and some others would be discussed. In the current study, these art works from different periods of historical development in Zen will serve as the basis of analogy, interpretation, and criticism to Cage's visual art works. Through the perspectives of the Zen authenticity from Asia, we see how John Cage appropriated the eastern culture to his innovation, which changed the art world forever. And it is believed that through a transition from inter-, cross-, toward trans-cultural inspiration, John Cage set up a unique pathway of art innovations.

Keywords: John Cage, Chinese Zen art, Japanese Zen art, visual art

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Authors: Mahfouz Saeed

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Cu₂(ZnSn)(S)₄ (CTZS) offers potential advantages over CuInGaSe₂ (CIGS) as solar thin film because to its higher band gap. Preparing such photovoltaic materials by electrochemical techniques is particularly attractive due to the lower processing cost and the high throughput of such techniques. Several recent publications report CTZS electroplating; however, the electrochemical process still facing serious challenges such as a sulfur atomic ration which is about 50% of the total alloy. We introduce in this work an improved electrolyte composition which enables the direct electrodeposition of CTZS from a single bath. The electrolyte is significantly more dilute in comparison to common baths described in the literature. The bath composition we introduce is: 0.0032 M CuSO₄, 0.0021 M ZnSO₄, 0.0303 M SnCl₂, 0.0038 M Na₂S₂O₃, and 0.3 mM Na₂S₂O3. PHydrion is applied to buffer the electrolyte to pH=2, and 0.7 M LiCl is applied as supporting electrolyte. Electrochemical process was carried at a rotating disk electrode which provides quantitative characterization of the flow (room temperature). Comprehensive electrochemical behavior study at different electrode rotation rates are provided. The effects of agitation on atomic composition of the deposit and its adhesion to the molybdenum back contact are discussed. The post treatment annealing was conducted under sulfur atmosphere with no need for metals addition from the gas phase during annealing. The potential which produced the desired atomic ratio of CTZS at -0.82 V/NHE. Smooth deposit, with uniform composition across the sample surface and depth was obtained at 500 rpm rotation speed. Final sulfur atomic ratio was adjusted to 50.2% in order to have the desired atomic ration. The final composition was investigated using Energy-dispersive X-ray spectroscopy technique (EDS). XRD technique used to analyze CTZS crystallography and thickness. Complete and functional CTZS PV devices were fabricated by depositing all the required layers in the correct order and the desired optical properties. Acknowledgments: Case Western Reserve University for the technical help and for using their instruments.

Keywords: photovoltaic, CTZS, thin film, electrochemical

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Authors: Teerapong Lorchitamnuay, Thirarut Worapishet

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In the present digital age, today's customers explore various channels before finalizing a purchase, with abundant options and information at their disposal. Despite this, there is a strong digital interconnectedness. With just a few mouse clicks, customers can gather comprehensive information about a product, free from the influence of a salesperson. Salespeople must embrace cutting-edge technology to truly redefine the essence of selling if they are to thrive in this digital era. The significance of customer-salesperson communication in companies is becoming increasingly evident. It prompts the inquiry of how companies can modify or reshape their sales teams' approaches to effectively respond to evolving customer preferences and effectively manage external shifts, all in pursuit of sustaining and expanding their enterprises. Research highlights that digital and intercultural skills are the latest competencies sought by customers from salespeople in today's fast-paced world prior to making purchases of products and services. This study seeks to examine the pivotal influences of these salesperson skills in achieving customer satisfaction. The research design encompasses the analysis of descriptive statistics and quantitative data through a regression model. Data were gathered from an online convenience survey involving 260 respondents who are customers of an air express service provider in Thailand and who engage with salespeople in a traditional manner. The findings underscore that intercultural skills have a substantial impact on customer satisfaction in the digital era, particularly concerning adaptability, foreign language proficiency, active listening, and empathy skills. Organizations should focus on nurturing beneficial habits among their salespeople; since it signifies this effort, it should extend beyond just the frontline but should extend to encompass backline units and high-level management, ensuring that everyone possesses the same customer-oriented skills. The conclusions drawn from this research provide valuable insights, affirming that digital and intercultural skills can empower organizations to optimize their workforce's competencies, thereby achieving customer satisfaction in the digital age.

Keywords: customer behavior, customer satisfaction, digital era, digital skill, intercultural skill

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Authors: A. Giannakopoulos, S. B. Buckley

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Problem solving in any field is recognised as a prerequisite for any advancement in knowledge. For example in South Africa it is one of the seven critical outcomes of education together with critical thinking. As a systematic way to problem solving was initiated in mathematics by the great mathematician George Polya (the father of problem solving), more detailed and comprehensive ways in problem solving have been developed. This paper is based on the findings by the author and subsequent recommendations for further research in problem solving and critical thinking. Although the study was done in mathematics, there is no doubt by now in almost anyone’s mind that mathematics is involved to a greater or a lesser extent in all fields, from symbols, to variables, to equations, to logic, to critical thinking. Therefore it stands to reason that mathematical principles and learning cannot be divorced from any field. In management of knowledge situations, the types of problems are similar to mathematics problems varying from simple to analogical to complex; from well-structured to ill-structured problems. While simple problems could be solved by employees by adhering to prescribed sequential steps (the process), analogical and complex problems cannot be proceduralised and that diminishes the capacity of the organisation of knowledge creation and innovation. The low efficiency in some organisations and the low pass rates in mathematics prompted the author to view problem solving as a product. The authors argue that using mathematical approaches to knowledge management problem solving and treating problem solving as a product will empower the employee through further training to tackle analogical and complex problems. The question the authors asked was: If it is true that problem solving and critical thinking are indeed basic skills necessary for advancement of knowledge why is there so little literature of knowledge management (KM) about them and how they are connected and advance KM?This paper concludes with a conceptual model which is based on general accepted principles of knowledge acquisition (developing a learning organisation), knowledge creation, sharing, disseminating and storing thereof, the five pillars of knowledge management (KM). This model, also expands on Gray’s framework on KM practices and problem solving and opens the doors to a new approach to training employees in general and domain specific areas problems which can be adapted in any type of organisation.

Keywords: critical thinking, knowledge management, mathematics, problem solving

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Authors: Panatda Intanin, Sangutid Thongsawad, Chirapha Tannanonta, Todsaporn Fuangrod

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Stereotactic radiosurgery (SRS) is a highly precision delivery technique that requires comprehensive quality assurance (QA) tests prior to treatment delivery. An isocenter of delivery beam plays a critical role that affect the treatment accuracy. The uncertainty of isocenter is traditionally accessed using circular cone equipment, Winston-Lutz (WL) phantom and film. This technique is considered time consuming and highly dependent on the observer. In this work, the development of multileaf collimator (MLC)-based isocenter verification tool using electronic portal imaging device (EPID) was proposed and evaluated. A mechanical isocenter alignment with ball bearing diameter 5 mm and circular cone diameter 10 mm fixed to gantry head defines the radiation field was set as the conventional WL test method. The conventional setup was to compare to the proposed setup; using MLC (10 x 10 mm) to define the radiation filed instead of cone. This represents more realistic delivery field than using circular cone equipment. The acquisition from electronic portal imaging device (EPID) and radiographic film were performed in both experiments. The gantry angles were set as following: 0°, 90°, 180° and 270°. A software tool was in-house developed using MATLAB/SIMULINK programming to determine the centroid of radiation field and shadow of WL phantom automatically. This presents higher accuracy than manual measurement. The deviation between centroid of both cone-based and MLC-based WL tests were quantified. To compare between film and EPID image, the deviation for all gantry angle was 0.26±0.19mm and 0.43±0.30 for cone-based and MLC-based WL tests. For the absolute deviation calculation on EPID images between cone and MLC-based WL test was 0.59±0.28 mm and the absolute deviation on film images was 0.14±0.13 mm. Therefore, the MLC-based isocenter verification using EPID present high sensitivity tool for SRS QA.

Keywords: isocenter verification, quality assurance, EPID, SRS

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Authors: Mehar Fatima

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This study intends to make analysis of Emotional Intelligence (EI) in the process of pedagogy and look into its repercussions in different educational institutions including school, college, and university in the capital state of India, Delhi in 2015. Field of education is a complex area with challenging issues in a modern society. Education is the breeding ground for nurturing human souls, and personalities. Since antiquity, man has been in search of truth, wisdom, contentment, peace. His efforts have brought him to acquire these through hardship, evidently through the process of teaching and learning. Computer aids and artificial intelligence have made life easy but complex. Efficient pedagogy involves direct human intervention despite the flux of technological advancements. Time and again, pedagogical practices demand sincere human efforts to understand and improve upon life’s many pragmatic concerns. Apart from the intense academic scientific approaches, EI in academia plays a vital role in the growth of education, positively achieving national progression; ‘pedagogy of pragmatic purpose.’ Use of literature is found to be one of the valuable pragmatic tools of Emotional Intelligence. This research examines the way literature provides useful influence in building better practices in teaching-learning process. The present project also scrutinizes various pieces of world literature and translation, incorporating efforts of intellectuals in promoting comprehensive amity. The importance of EI in educational arena with its pragmatic uses was established by the study of interviews, and questionnaire collected from teachers and students. In summary the analysis of obtained empirical data makes it possible to accomplish that the use Emotional Intelligence in academic scenario yields multisided positive pragmatic outcomes; positive attitude, constructive aptitude, value-added learning, enthusiastic participation, creative thinking, lower apprehension, diminished fear, leading to individual as well as collective advancement, progress, and growth of pedagogical agents.

Keywords: emotional intelligence, human efforts, pedagogy, pragmatic concerns

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Authors: Nishaben Desai Dholakiya, Anirban Roy, Ranjan Dey

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Understanding ocean thermodynamics has become increasingly critical as Earth's oceans serve as the primary planetary heat regulator, absorbing approximately 93% of excess heat energy from anthropogenic greenhouse gas emissions. This investigation presents a comprehensive analysis of Arabian Sea surface seawater thermodynamics, focusing specifically on heat capacity (Cp) and thermal expansion coefficient (α) - parameters fundamental to global heat distribution patterns. Through high-precision experimental measurements of ultrasonic velocity and density across varying temperature (293.15-318.15K) and salinity (0.5-35 ppt) conditions, it characterize critical thermophysical parameters including specific heat capacity, thermal expansion, and isobaric and isothermal compressibility coefficients in natural seawater systems. The study employs advanced machine learning frameworks - Random Forest, Gradient Booster, Stacked Ensemble Machine Learning (SEML), and AdaBoost - with SEML achieving exceptional accuracy (R² > 0.99) in heat capacity predictions. the findings reveal significant temperature-dependent molecular restructuring: enhanced thermal energy disrupts hydrogen-bonded networks and ion-water interactions, manifesting as decreased heat capacity with increasing temperature (negative ∂Cp/∂T). This mechanism creates a positive feedback loop where reduced heat absorption capacity potentially accelerates oceanic warming cycles. These quantitative insights into seawater thermodynamics provide crucial parametric inputs for climate models and evidence-based environmental policy formulation, particularly addressing the critical knowledge gap in thermal expansion behavior of seawater under varying temperature-salinity conditions.

Keywords: climate change, arabian sea, thermodynamics, machine learning

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Authors: A. J. Al-Graitti, G. A. Khalid, P. Berthelson, A. Mason-Jones, R. Prabhu, M. D. Jones

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Motor vehicle related pedestrian road traffic collisions are a major road safety challenge, since they are a leading cause of death and serious injury worldwide, contributing to a third of the global disease burden. The auto rickshaw, which is a common form of urban transport in many developing countries, plays a major transport role, both as a vehicle for hire and for private use. The most common auto rickshaws are quite unlike ‘typical’ four-wheel motor vehicle, being typically characterised by three wheels, a non-tilting sheet-metal body or open frame construction, a canvas roof and side curtains, a small drivers’ cabin, handlebar controls and a passenger space at the rear. Given the propensity, in developing countries, for auto rickshaws to be used in mixed cityscapes, where pedestrians and vehicles share the roadway, the potential for auto rickshaw impacts with pedestrians is relatively high. Whilst auto rickshaws are used in some Western countries, their limited number and spatial separation from pedestrian walkways, as a result of city planning, has not resulted in significant accident statistics. Thus, auto rickshaws have not been subject to the vehicle impact related pedestrian crash kinematic analyses and/or injury mechanics assessment, typically associated with motor vehicle development in Western Europe, North America and Japan. This study presents a parametric analysis of auto rickshaw related pedestrian impacts by computational simulation, using a Finite Element model of an auto rickshaw and an LS-DYNA 50^th percentile male Hybrid III Anthropometric Test Device (dummy). Parametric variables include auto rickshaw impact velocity, auto rickshaw impact region (front, centre or offset) and relative pedestrian impact position (front, side and rear). The output data of each impact simulation was correlated against reported injury metrics, Head Injury Criterion (front, side and rear), Neck injury Criterion (front, side and rear), Abbreviated Injury Scale and reported risk level and adds greater understanding to the issue of auto rickshaw related pedestrian injury risk. The parametric analyses suggest that pedestrians are subject to a relatively high risk of injury during impacts with an auto rickshaw at velocities of 20 km/h or greater, which during some of the impact simulations may even risk fatalities. The present study provides valuable evidence for informing a series of recommendations and guidelines for making the auto rickshaw safer during collisions with pedestrians. Whilst it is acknowledged that the present research findings are based in the field of safety engineering and may over represent injury risk, compared to “Real World” accidents, many of the simulated interactions produced injury response values significantly greater than current threshold curves and thus, justify their inclusion in the study. To reduce the injury risk level and increase the safety of the auto rickshaw, there should be a reduction in the velocity of the auto rickshaw and, or, consideration of engineering solutions, such as retro fitting injury mitigation technologies to those auto rickshaw contact regions which are the subject of the greatest risk of producing pedestrian injury.

Keywords: auto rickshaw, finite element analysis, injury risk level, LS-DYNA, pedestrian impact

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Authors: Choonsik Lee, Les Folio

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Pregnant patients may undergo CT in emergencies unrelated with pregnancy, and potential risk to the developing fetus is of concern. It is critical to accurately estimate fetal organ doses in CT scans. We developed a fetal organ dose calculation tool using pregnancy-specific computational phantoms combined with Monte Carlo radiation transport techniques. We adopted a series of pregnancy computational phantoms developed at the University of Florida at the gestational ages of 8, 10, 15, 20, 25, 30, 35, and 38 weeks (Maynard et al. 2011). More than 30 organs and tissues and 20 skeletal sites are defined in each fetus model. We calculated fetal organ dose-normalized by CTDIvol to derive organ dose conversion coefficients (mGy/mGy) for the eight fetuses for consequential slice locations ranging from the top to the bottom of the pregnancy phantoms with 1 cm slice thickness. Organ dose from helical scans was approximated by the summation of doses from multiple axial slices included in the given scan range of interest. We then compared dose conversion coefficients for major fetal organs in the abdominal-pelvis CT scan of pregnancy phantoms with the uterine dose of a non-pregnant adult female computational phantom. A comprehensive library of organ conversion coefficients was established for the eight developing fetuses undergoing CT. They were implemented into an in-house graphical user interface-based computer program for convenient estimation of fetal organ doses by inputting CT technical parameters as well as the age of the fetus. We found that the esophagus received the least dose, whereas the kidneys received the greatest dose in all fetuses in AP scans of the pregnancy phantoms. We also found that when the uterine dose of a non-pregnant adult female phantom is used as a surrogate for fetal organ doses, root-mean-square-error ranged from 0.08 mGy (8 weeks) to 0.38 mGy (38 weeks). The uterine dose was up to 1.7-fold greater than the esophagus dose of the 38-week fetus model. The calculation tool should be useful in cases requiring fetal organ dose in emergency CT scans as well as patient dose monitoring.

Keywords: computed tomography, fetal dose, pregnant women, radiation dose

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Authors: Supriya Gupta, Paresh Chokshi

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Polymer-particle interactions can be effectively utilized to produce composites that possess physicochemical properties superior to that of neat polymer. The incorporation of fillers with dimensions comparable to polymer chain size produces composites with extra-ordinary properties owing to very high surface to volume ratio. The dispersion of nanoparticles is achieved by inducing steric repulsion realized by grafting particles with polymeric chains. A comprehensive understanding of the interparticle interaction between these functionalized nanoparticles plays an important role in the synthesis of a stable polymer nanocomposite. With the focus on incorporation of clay sheets in a polymer matrix, we theoretically construct the polymer mediated interparticle potential for two nanosheets grafted with polymeric chains. The self-consistent field theory (SCFT) is employed to obtain the inhomogeneous composition field under equilibrium. Unlike the continuum models, SCFT is built from the microscopic description taking in to account the molecular interactions contributed by both intra- and inter-chain potentials. We present the results of SCFT calculations of the interaction potential curve for two grafted nanosheets immersed in the matrix of polymeric chains of dissimilar chemistry to that of the grafted chains. The interaction potential is repulsive at short separation and shows depletion attraction for moderate separations induced by high grafting density. It is found that the strength of attraction well can be tuned by altering the compatibility between the grafted and the mobile chains. Further, we construct the interaction potential between two nanosheets grafted with diblock copolymers with one of the blocks being chemically identical to the free polymeric chains. The interplay between the enthalpic interaction between the dissimilar species and the entropy of the free chains gives rise to a rich behavior in interaction potential curve obtained for two separate cases of free chains being chemically similar to either the grafted block or the free block of the grafted diblock chains.

Keywords: clay nanosheets, polymer brush, polymer nanocomposites, self-consistent field theory

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Authors: Mateusz Jeżowski, Jadwiga Fila, Paweł Poszytek

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This abstract summarizes the combined findings of several analyses carried out by the authors on the barriers to accessing international education mobility programs by people with fewer opportunities, especially those with a low level of cultural and social capital. Two flagship educational mobility initiatives of the European Union – the Erasmus+ Program and the European Solidarity Corps are aimed at equipping young people and participants of all ages with the qualifications and skills needed for their meaningful participation in a democratic society intercultural understanding and successful transition in the labour market. The heart of these programs is to come closer to people with fewer opportunities, including people with disabilities, migrants, as well as those facing socio-economic difficulties and displaying a low level of social and cultural capital. Still, people who participate in such initiatives usually demonstrate higher than average cultural and social capital, as understood by Pierre Bourdieu. First of all, the educational attainment of their parents is higher than the average. Secondly, they mostly live in large agglomerations, with good access to education and culture, which affects their foreign language skills as well as social and cultural competencies. Finally, participation in Erasmus+ Program or European Solidarity Corps is not their first educational mobility experience. It is therefore justified to state that their social and cultural capital, already high before taking part in Erasmus+ and European Solidarity Corps, becomes even higher once their international mobility activities have been over, at the expense of those people with fewer opportunities, who, in theory, could participate in those initiatives, nonetheless did not, for the following reasons: lack of sufficient information on such programs, financial obstacles or unappreciation of the value of international mobility. In their work, the authors will discuss what are, in the light of Bourdieu’s perception of social and cultural capital, the main obstacles for young people to participate in international mobility programs of the European Union and will offer comprehensive solutions rooted in their vast experience in management and implementation of Erasmus+ Program and European Solidarity Corps.

Keywords: cultural capital, educational mobility, Erasmus+, European solidarity corps, inclusion, social capital

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Authors: Hang Wang, Xiaoming Gao

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The rapid development of e-commerce has significantly transformed consumer behavior and urban consumption patterns worldwide. This study explores the impact of e-commerce on the development and spatial distribution of consumption centers, with a particular focus on Jinan City, China. Traditionally, urban consumption centers are defined by physical commercial spaces, such as shopping malls and markets. However, the rise of e-commerce has introduced a shift towards virtual consumption hubs, with a corresponding impact on physical retail locations. Utilizing Gaode POI (Point of Interest) data, this research aims to provide a comprehensive analysis of the spatial distribution of consumption centers in Jinan, comparing e-commerce-driven virtual consumption hubs with traditional physical consumption centers. The study methodology involves gathering and analyzing POI data, focusing on logistics distribution for e-commerce activities and mobile charging point locations to represent offline consumption behavior. A spatial clustering technique is applied to examine the concentration of commercial activities and to identify emerging trends in consumption patterns. The findings reveal a clear differentiation between e-commerce and physical consumption centers in Jinan. E-commerce activities are dispersed across a wider geographic area, correlating closely with residential zones and logistics centers, while traditional consumption hubs remain concentrated around historical and commercial areas such as Honglou and the old city center. Additionally, the research identifies an ongoing transition within Jinan’s consumption landscape, with online and offline retail coexisting, though at different spatial and functional levels. This study contributes to urban planning by providing insights into how e-commerce is reshaping consumption behaviors and spatial structures in cities like Jinan. By leveraging big data analytics, the research offers a valuable tool for urban designers and planners to adapt to the evolving demands of digital commerce and to optimize the spatial layout of city infrastructure to better serve the needs of modern consumers.

Keywords: big data, consumption centers, e-commerce, urban planning, jinan

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Authors: Javier Sandoval Bustamante, Pardis Sheikhzadeh, Vijayanarasimha Hindupur Pakka

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In the pursuit of achieving net-zero carbon emissions, the integration of low carbon technologies into electricity distribution networks is paramount. This paper delves into the critical assessment of how the integration of low carbon technologies, such as heat pumps, electric vehicle chargers, and photovoltaic systems, impacts the infrastructure and operation of electricity distribution networks. The study employs rigorous methodologies, including power flow analysis and headroom analysis, to evaluate the feasibility and implications of integrating these technologies into existing distribution systems. Furthermore, the research utilizes Local Area Energy Planning (LAEP) methodologies to guide local authorities and distribution network operators in formulating effective plans to meet regional and national decarbonization objectives. Geospatial analysis techniques, coupled with building physics and electric energy systems modeling, are employed to develop geographic datasets aimed at informing the deployment of low carbon technologies at the local level. Drawing upon insights from the Local Energy Net Zero Accelerator (LENZA) project, a comprehensive case study illustrates the practical application of these methodologies in assessing the rollout potential of LCTs. The findings not only shed light on the technical feasibility of integrating low carbon technologies but also provide valuable insights into the broader transition towards a sustainable and electrified energy future. This paper contributes to the advancement of knowledge in power electrical engineering by providing empirical evidence and methodologies to support the integration of low carbon technologies into electricity distribution networks. The insights gained are instrumental for policymakers, utility companies, and stakeholders involved in navigating the complex challenges of energy transition and achieving long-term sustainability goals.

Keywords: energy planning, energy systems, digital twins, power flow analysis, headroom analysis

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Authors: Juan Pablo Botero Torres, Alba Avila, Luis Felipe Giraldo

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Independent navigation and mobility through unknown spaces pose a challenge for the autonomy of visually impaired people (VIP), who have relied on the use of traditional assistive tools like the white cane and trained dogs. However, emerging visually assistive technologies (VAT) have proposed several human-machine interfaces (HMIs) that could improve VIP’s ability for self-guidance. Hereby, we introduce the design and implementation of a visually assistive device, Anajaa – Visual Substitution System (AVSS). This system integrates ultrasonic sensors with custom electronics, and computer vision models (convolutional neural networks), in order to achieve a robust system that acquires information of the surrounding space and transmits it to the user in an intuitive and efficient manner. AVSS consists of two modules: the sensing and the actuation module, which are fitted to a chest mount and belt that communicate via Bluetooth. The sensing module was designed for the acquisition and processing of proximity signals provided by an array of ultrasonic sensors. The distribution of these within the chest mount allows an accurate representation of the surrounding space, discretized in three different levels of proximity, ranging from 0 to 6 meters. Additionally, this module is fitted with an RGB-D camera used to detect potentially threatening obstacles, like staircases, using a convolutional neural network specifically trained for this purpose. Posteriorly, the depth data is used to estimate the distance between the stairs and the user. The information gathered from this module is then sent to the actuation module that creates an HMI, by the means of a 3x2 array of vibration motors that make up the tactile display and allow the system to deliver haptic feedback. The actuation module uses vibrational messages (tactones); changing both in amplitude and frequency to deliver different awareness levels according to the proximity of the obstacle. This enables the system to deliver an intuitive interface. Both modules were tested under lab conditions, and the HMI was additionally tested with a focal group of VIP. The lab testing was conducted in order to establish the processing speed of the computer vision algorithms. This experimentation determined that the model can process 0.59 frames per second (FPS); this is considered as an adequate processing speed taking into account that the walking speed of VIP is 1.439 m/s. In order to test the HMI, we conducted a focal group composed of two females and two males between the ages of 35-65 years. The subject selection was aided by the Colombian Cooperative of Work and Services for the Sightless (COOTRASIN). We analyzed the learning process of the haptic messages throughout five experimentation sessions using two metrics: message discrimination and localization success. These correspond to the ability of the subjects to recognize different tactones and locate them within the tactile display. Both were calculated as the mean across all subjects. Results show that the focal group achieved message discrimination of 70% and a localization success of 80%, demonstrating how the proposed HMI leads to the appropriation and understanding of the feedback messages, enabling the user’s awareness of its surrounding space.

Keywords: computer vision on embedded systems, electronic trave aids, human-machine interface, haptic feedback, visual assistive technologies, vision substitution systems

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Authors: Naveed Mazhar

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Our cities are known to have significant modifying effects on the local climate. The nature of the modifications depends on a range of physical variables, usually assessed at a wide range of spatial scales. Physical spatial dimensions, such as measured parameters of microclimates and their significant influence on human sensations, are known to have far-reaching effects on human thermal comfort and by corollary a force that influences human perception. Less scholarship has thrown light on the subjective dimension and insufficiently demonstrates a relational approach between human behavior and how it is affected by the phenomenon of urban microclimates. Other than identifying gaps in the most recent scholarship and providing future research opportunities, the scope of this study will help improve urban design guidelines and raise framework standards of socially responsive urban design. This study will help equip future professionals to ameliorate the effects of urban microclimates on participant’s perceptions enabling more frequent usage of the outdoor urban spaces. However, it is informed that the physical parameters of an outdoor open space determine psychological human adaptations and is a measure of the degree to which people are willing to adapt to their surroundings. A large amount of research is available related to urban microclimates. However, very few studies are focused on the elucidation of the critical factors influencing human perceptions of the microclimates in urban spatial configurations. Based on the most recent scholarship, this study has evaluated the role urban microclimatic conditions have in the formation of human perceptions and, by extension, behavioral patterns formulating in outdoor open spaces. Furthermore, this study also defines, in the backdrop of the current scholarly literature, the socio-spatial interdependence of behavioral patterns with relationship to the built urban fabric and its resultant correlation with human perception. A comprehensive review and analysis of the recent research conducted within the scope of the study will help frame gaps, issues, current research methods and future research opportunities.

Keywords: urban design, urban microcliamate, human perception, human behavioral patterns

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Authors: Laura Piedra-Muñoz, Ángeles Godoy-Durán, Emilio Galdeano-Gómez, Juan C. Pérez-Mesa

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The current agricultural system in some arid and semi-arid areas is not sustainable in the long term. In southeast Spain, groundwater is the main water source and is overexploited, while alternatives like desalination are still limited. The Water Plan for the Mediterranean Basins 2015-2020 indicates a global deficit of 73.42 hm3 and an overexploitation of the aquifers of 205.58hm3. In order to solve this serious problem, two major actions can be taken: increasing available water, and/or improving the efficiency of its use. This study focuses on the latter. The main aim of this study is to present the major factors related to water usage efficiency in farming. It focuses on Almería province, southeast Spain, one of the most arid areas of the country, and in particular on family farms as the main direct managers of water use in this zone. Many of these farms are among the most water efficient in Spanish agriculture, but this efficiency is not generalized throughout the sector. This work conducts a comprehensive assessment of water performance in this area, using on-farm water-use, structural, socio-economic and environmental information. Two statistical techniques are used: descriptive analysis and cluster analysis. Thus, two groups are identified: the least and the most efficient farms regarding water usage. By analyzing both the common characteristics within each group and the differences between the groups with a one-way ANOVA analysis, several conclusions can be reached. The main differences between the two clusters center on the extent to which innovation and new technologies are used in irrigation. The most water efficient farms are characterized by more educated farmers, a greater degree of innovation, new irrigation technology, specialized production and awareness of water issues and environmental sustainability. The research shows that better practices and policies can have a substantial impact on achieving a more sustainable and efficient use of water. The findings of this study can be extended to farms in similar arid and semi-arid areas and contribute to foster appropriate policies to improve the efficiency of water usage in the agricultural sector.

Keywords: cluster analysis, family farms, Spain, water-use efficiency

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Authors: Pauliasi Tony Fakahau

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This paper provides an overview of the impact of the revenue reform programme on vulnerable communities in the Kingdom of Tonga. Economic turmoil and mismanagement during the late 1990s forced the government to seek technical and financial assistance from the Asian Development Bank to undertake a comprehensive Economic and Public Sector Reform (EPSR) programme. The EPSR is a Western model recommended by donor agencies as the solution to Tonga’s economic challenges. The EPSR programme included public sector reform, private sector growth, and revenue generation. Tax reform was the main tool for revenue generation, which set out to strengthen tax compliance and administration as well as implement a value-added consumption tax. The EPSR is based on Western values and ideology but failed to recognise that Tongan cultural values are important to the local community. Two participant groups were interviewed. Participant group one consisted of 51 people representing vulnerable communities. Participant group two consisted of six people from the government and business sector who were from the elite of Tongan society. The Kakala Research Methodology provided the framework for the research, and the Talanoa Research Method was used to conduct semi-structured interviews in the homes of the first group and in the workplaces of the second group. The research found a heavy burden of the consumption tax on the purchasing power of participant group one (vulnerable participants), having an impact on nearly every financial transaction they made. Participant group ones’ main financial priorities were kavenga fakalotu (obligations to the church), kavenga fakafāmili (obligations to the family) and kavenga fakafonua (obligations to cultural events for the village, nobility, and royalty). The findings identified inequalities of the revenue reform, especially from consumption tax, for vulnerable people and communities compared to the elite of society. The research concluded that government and donor agencies need ameliorating policies to reduce the burden of tax on vulnerable groups more susceptible to the impact of revenue reform.

Keywords: tax reform, tonga vulnerable community revenue, revenue reform, public sector reform

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Authors: Roshanim Koris, Norashidah Mohamed Nor, Sharifah Azizah Haron, Normaz Wana Ismail, Syed Mohamed Aljunid Syed Junid, Amrizal Muhammad Nur, Asrul Akmal Shafie, Suraya Yusuff, Namaitijiang Maimaiti

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An ageing population has huge implications for virtually every aspect of Malaysian societies. The elderly consume a greater volume of healthcare facilities not because they are older, but because of they are sick. The chronic comorbidities and deterioration of cognitive ability would lead the elderly’s health to become worst. This study aims to provide a comprehensive estimate of the direct and indirect costs of health care used in a nationally representative sample of community-dwelling elderly with dementia and as well as the determinants of healthcare cost. A survey using multi-stage random sampling techniques recruited a final sample of 2274 elderly people (60 years and above) in the state of Johor, Perak, Selangor and Kelantan. Mini Mental State Examination (MMSE) score was used to measure the cognitive capability among the elderly. Only the elderly with a score less than 19 marks were selected for further analysis and were classified as dementia. By using a two-part model findings also indicate household income and education level are variables that strongly significantly influence the healthcare cost among elderly with dementia. A number of visits and admission are also significantly affect healthcare expenditure. The comorbidity that highly influences healthcare cost is cancer and seeking the treatment in private facilities is also significantly affected the healthcare cost among the demented elderly. The level of dementia severity is not significant in determining the cost. This study is expected to attract the government's attention and act as a wake-up call for them to be more concerned about the elderly who are at high risk of having chronic comorbidities and cognitive problems by providing more appropriate health and social care facilities. The comorbidities are one of the factor that could cause dementia among elderly. It is hoped that this study will promote the issues of dementia as a priority in public health and social care in Malaysia.

Keywords: ageing population, dementia, elderly, healthcare cost, healthcare utiliztion

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