Search results for: oecd member states
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3573

Search results for: oecd member states

1053 The Importance of Erythrocyte Parameters in Obese Children

Authors: Orkide Donma, M. Metin Donma, Burcin Nalbantoglu, Birol Topcu, Feti Tulubas, Murat Aydin, Tuba Gokkus, Ahmet Gurel

Abstract:

Increasing prevalence of childhood obesity has increased the interest in early and late indicators of gaining weight. Cell blood counts may be indicators of proinflammatory states. The aim was to evaluate associations of hematological parameters, including Hematocrit (HTC), hemoglobin, blood cell counts, and their indices with the degree of obesity in pediatric population. A total of 249; -139 morbidly obese (MO), 82 healthy Normal Weight (NW) and 28 Overweight (OW) children were included into the scope of the study. WHO BMI-for age percentiles were used to form age- and sex-matched groups. Informed consent forms and the Ethics Committee approval were obtained. Anthropometric measurements were performed. Hematological parameters were determined. Statistical analyses were performed using SPSS. The degree for statistical significance was p≤0.05. Significant differences (p=0.000) between waist-to-hip ratios and head-to-neck ratios (hnrs) of MO and NW children were detected. A significant difference between hnrs of OW and MO children (p=0.000) was observed. Red cell Distribution Width (RDW) was higher in OW children than NW group (p=0.030). Such finding couldn’t be detected between MO and NW groups. Increased RDW was prominent in OW children. The decrease in Mean Corpuscular Hemoglobin Concentration (MCHC) values in MO children was sharper than the values in OW children (p=0.006 vs p=0.042) compared to those in NW group. Statistically higher HTC levels were observed between MO-NW (p=0.014), but none between OW-NW. Though the cause-effect relationship between obesity and erythrocyte indices still needs further investigation, alterations in RDW, HTC, MCHC during obesity may be of significance in the early life.

Keywords: anthropometry, children, erythrocytes, obesity

Procedia PDF Downloads 336
1052 Promoting Local Products through One Village One Product and Customer Satisfaction

Authors: Wardoyo, Humairoh

Abstract:

In global competition nowadays, the world economy heavily depends upon high technology and capital intensive industries that are mainly owned by well-established economic and developed countries, such as United States of America, United Kingdom, Japan, and South Korea. Indonesia as a developing country is building its economic activities towards industrial country as well, although a slightly different approach was implemented. For example, similar to the concept of one village one product (OVOP) implemented in Japan, Indonesia also adopted this concept by promoting local traditional products to improve incomes of village people and to enhance local economic activities. Analysis on how OVOP program increase local people’s income and influence customer satisfaction were the objective of this paper. Behavioral intention to purchase and re-purchase, customer satisfaction and promotion are key factors for local products to play significant roles in improving local income and economy of the region. The concepts of OVOP and key factors that influence economic activities of local people and the region will be described and explained in the paper. Results of research, in a case study based on 300 respondents, customers of a local restaurant at Tangerang City, Banten Province of Indonesia, indicated that local product, service quality and behavioral intention individually have significant influence to customer satisfaction; whereas simultaneous tests to the variables indicated positive and significant influence to the behavioral intention through customer satisfaction as the intervening variable.

Keywords: behavioral intention, customer satisfaction, local products, one village one product (OVOP)

Procedia PDF Downloads 282
1051 Gender Analysis of the Influence of Sources of Information on the Adoption of Tenera Oil Palm Technology among Smallholder Farmers in Edo State, Nigeria

Authors: Cornelius Michael Ekenta

Abstract:

The research made a gender comparative analysis of the influence of sources of information on the adoption of tenera improved oil palm technology. Purposive, stratified and random sampling techniques were used to sample a total of 292 farmers (155 males and 137 females) for the study. Structured questionnaire was used to obtain primary data used for analysis. Obtained data were analyzed with descriptive statistics and Logit regressions analysis. Findings revealed that radio, extension office, television and farmers’ group were the most preferred sources of information by the farmers both male and female. Also, males perceived information from radio (92%) and farmers’ group (84%) to be available and information from Research Institutes as credible (95%). Similarly, the female perceived information from Research Institutes to be reliable (70%). The study showed that 38% of men adopted the variety, 25% of the women adopted the variety while 32% of both men and women adopted the variety in the study area. Regressions analysis indicated that radio, extension office, television, farmers’ group and research institute were significant at 0.5% of probability for men and female farmers. The study concluded that the adoption of tenera improved oil palm technology was low among male and female farmers though men adopted more than the women. It was recommended therefore that Agricultural Development Programme (ADP) in other states of the country should partner with their state radio and television stations to broadcast agricultural programmes periodically to ensure efficient dissemination of agricultural information to the farmers.

Keywords: analysis, Edo, gender, influence, information, sources, tenera

Procedia PDF Downloads 86
1050 Early Evaluation of Long-Span Suspension Bridges Using Smartphone Accelerometers

Authors: Ekin Ozer, Maria Q. Feng, Rupa Purasinghe

Abstract:

Structural deterioration of bridge systems possesses an ongoing threat to the transportation networks. Besides, landmark bridges’ integrity and safety are more than sole functionality, since they provide a strong presence for the society and nations. Therefore, an innovative and sustainable method to inspect landmark bridges is essential to ensure their resiliency in the long run. In this paper, a recently introduced concept, smartphone-based modal frequency estimation is addressed, and this paper targets to authenticate the fidelity of smartphone-based vibration measurements gathered from three landmark suspension bridges. Firstly, smartphones located at the bridge mid-span are adopted as portable and standalone vibration measurement devices. Then, their embedded accelerometers are utilized to gather vibration response under operational loads, and eventually frequency domain characteristics are deduced. The preliminary analysis results are compared with the reference publications and high-quality monitoring data to validate the usability of smartphones on long-span landmark suspension bridges. If the technical challenges such as high period of vibration, low amplitude excitation, embedded smartphone sensor features, sampling, and citizen engagement are tackled, smartphones can provide a novel and cost-free crowdsourcing tool for maintenance of these landmark structures. This study presents the early phase findings from three signature structures located in the United States.

Keywords: smart and mobile sensing, structural health monitoring, suspension bridges, vibration analysis

Procedia PDF Downloads 277
1049 Mg and MgN₃ Cluster in Diamond: Quantum Mechanical Studies

Authors: T. S. Almutairi, Paul May, Neil Allan

Abstract:

The geometrical, electronic and magnetic properties of the neutral Mg center and MgN₃ cluster in diamond have been studied theoretically in detail by means of an HSE06 Hamiltonian that includes a fraction of the exact exchange term; this is important for a satisfactory picture of the electronic states of open-shell systems. Another batch of the calculations by GGA functionals have also been included for comparison, and these support the results from HSE06. The local perturbations in the lattice by introduced Mg defect are restricted in the first and second shell of atoms before eliminated. The formation energy calculated with HSE06 and GGA of single Mg agrees with the previous result. We found the triplet state with C₃ᵥ is the ground state of Mg center with energy lower than the singlet with C₂ᵥ by ~ 0.1 eV. The recent experimental ZPL (557.4 nm) of Mg center in diamond has been discussed in the view of present work. The analysis of the band-structure of the MgN₃ cluster confirms that the MgN₃ defect introduces a shallow donor level in the gap lying within the conduction band edge. This observation is supported by the EMM that produces n-type levels shallower than the P donor level. The formation energy of MgN₂ calculated from a 2NV defect (~ 3.6 eV) is a promising value from which to engineer MgN₃ defects inside the diamond. Ion-implantation followed by heating to about 1200-1600°C might induce migration of N related defects to the localized Mg center. Temperature control is needed for this process to restore the damage and ensure the mobilities of V and N, which demands a more precise experimental study.

Keywords: empirical marker method, generalised gradient approximation, Heyd–Scuseria–Ernzerhof screened hybrid functional, zero phono line

Procedia PDF Downloads 103
1048 Uncertainties and Resilience: A Study of Pandemic Impact on the Pastoral-Nomadic Communities in India

Authors: Arati S. Kade, Iftikhar Hussain, Somnath Dadas

Abstract:

The paper studies resilience and uncertainties among nomadic-pastoral communities in India during large events such as pandemics and attempts to understand that with changing times and increased uncertainties, how nomadic communities historically showed their resilience. A review of the literature was performed concerning nomadism and development relations and conflicts by focusing on structural violence on nomadic communities from the caste class and patriarchy as a framework along with the role of the state. Philosophical views on the anti-nomad bias of political theories by Erik Ringmar, along with the decolonial approach by Linda Smith and debrahmanization by Braj Ranjan Mani were used to analyze criminalization of nomads. Data were collected using in-depth telephonic interviews and news reports published during the COVID-19 lockdown in India. Focusing on historical context of current crises, the paper leads to the discussion on how nomadic communities negotiate with the sedentary society during the COVID-19 pandemic. Findings of the current paper approve the hypotheses that the COVID-19 pandemic followed by lockdown deeply impacted the pastoral production system, building on the continued cycle of marginalization by the state and caste society in India, while traditional knowledge stood the test of time. Be it developmental states or pandemics, the nomadic communities have shown their resilience in a number of ways, such as keeping distance from sedentary society, usage of traditional medicine, and relying on traditional leadership.

Keywords: COVID-19, criminalization, India, nomadism, pandemic, pastoralism, resilience, traditional knowledge

Procedia PDF Downloads 81
1047 Teachers' Technological Pedagogical and Content Knowledge and Technology Integration in Teaching and Learning in a Small Island Developing State: A Concept Paper

Authors: Aminath Waseela, Vinesh Chandra, Shaun Nykvist,

Abstract:

The success of technology integration initiatives hinges on the knowledge and skills of teachers to effectively integrate technology in classroom teaching. Consequently, gaining an understanding of teachers' technology knowledge and its integration can provide useful insights on strategies that can be adopted to enhance teaching and learning, especially in developing country contexts where research is scant. This paper extends existing knowledge on teachers' use of technology by developing a conceptual framework that recognises how three key types of knowledge; content, pedagogy, technology, and their integration are at the crux of teachers' technology use while at the same time is amenable to empirical studies. Although the aforementioned knowledge is important for effective use of technology that can result in enhanced student engagement, literature on how this knowledge leads to effective technology use and enhanced student engagement is limited. Thus, this theoretical paper proposes a framework to explore teachers' knowledge through the lens of the Technological Pedagogical and Content Knowledge (TPACK); the integration of technology in classroom teaching through the Substitution Augmentation Modification and Redefinition (SAMR) model and how this affects students' learning through the Bloom's Digital Taxonomy (BDT) lens. Studies using this framework could inform the design of professional development to support teachers to develop skills for effective use of available technology that can enhance student learning engagement.

Keywords: information and communication technology, ICT, in-service training, small island developing states, SIDS, student engagement, technology integration, technology professional development training, technological pedagogical and content knowledge, TPACK

Procedia PDF Downloads 131
1046 Residential and Care Model for Elderly People Based on “Internet Plus”

Authors: Haoyi Sheng

Abstract:

China's aging tendency is becoming increasingly severe, which leads to the embarrassing situation of "getting old before getting wealthy". The traditional pension model does not comply with the need of today. Relying on "Internet Plus", it can efficiently integrate information and resources and meet the personalized needs of elderly care. It can reduce the operating cost of community elderly care facilities and lay a technical foundation for providing better services for the elderly. The key for providing help for the elderly in the future is to effectively integrate technology, make good use of technology, and improve the efficiency of elderly care services. The effective integration of traditional home care, community care, intelligent elderly care equipment and medical resources to create the "Internet Plus" community intelligent pension service mode has become the future development trend of aging care. The research method of this paper is to collect literature and conduct theoretical research on community pension firstly. Secondly, the combination of suitable aging design and "Internet Plus" is elaborated through research. Finally, this paper states the current level of intelligent technology in old-age care and looks into the future by understanding multiple levels of "Internet Plus". The development of community intelligent pension mode and content under "Internet Plus" has enormous development potential. In addition to the characteristics and functions of ordinary houses, residential design of endowment housing has higher requirements for comfort and personalization, and the people-oriented is the principle of design.

Keywords: ageing tendency, 'Internet Plus', community intelligent elderly care, elderly care service model, technology

Procedia PDF Downloads 121
1045 Reality of Right to Education in States of India from the Point of Stumbling to Settling the Child

Authors: Ekroop Singh Sethi, Arshnoor Kaur, M. H. Bharath

Abstract:

India is the fastest growing economy and a land of tradition, culture and realm of 19 % of the world’s children. Children are an essential part of any economy as its future GDP contributors and, therefore, it is the duty of a country to take care of its future wealth providers. Each country has its own way of child welfare. India is a developing country, has its own child welfare schemes in place, but the question is, are they really as effective as they seem? Are the schemes sufficient? And what about implementation? With 41% of the population below the age of 18, questions relating to child education and welfare require focus. Right to education is a significant act of the government of India that explains the roadmap of free and compulsory elementary education for children in India, making the India 135th country to bring education as right, involving proper support from the government to overcome the shadow of economic conditions and status which prevents children to learn and grow. But is right to education a children-centric movement? As faces the major problem of well-planned, practical curriculum and facilitators, as only 40% of grade 5 students could barely read the textbook of grade 2. Is the policy worthy of settling the child or still trapped in negative realities of the competitive environment of private VS government schools. From the steps to encouragement from the pupil's home to enlightening centers, the article focuses on level of execution, impact and difference in terms to contributing and enabling the children of India for a better tomorrow and a solution to multilayered problems of elementary education in India.

Keywords: growing economy, child welfare, right to education, elementary education, private vs government schools, pupil's home, enlightening centers, execution, impact

Procedia PDF Downloads 221
1044 Neuropsychology of Social Awareness: A Research Study Applied to University Students in Greece

Authors: Argyris Karapetsas, Maria Bampou, Andriani Mitropoulou

Abstract:

The aim of the present work is to study the role of brain function in social awareness processing. Mind controls all the psychosomatic functions. Mind’s functioning enables individual not only to recognize one's own self and propositional attitudes, but also to assign such attitudes to other individuals, and to consider such observed mental states in the elucidation of behavior. Participants and Methods: Twenty (n=20) undergraduate students (mean age 18 years old) were involved in this study. Students participated in a clinical assessment, being conducted in Laboratory of Neuropsychology, at University of Thessaly, in Volos, Greece. Assessment included both electrophysiological (i.e.Event Related Potentials (ERPs) esp.P300 waveform) and neuropsychological tests (Raven's Progressive Matrices (RPM) and Sally-Anne test). Results: Initial assessment’s results confirmed statistically significant differences between the males and females, as well as in score performance to the tests applied. Strong correlations emerged between prefrontal lobe functioning, RPM, Sally-Anne test and P300 latencies. Also, significant dysfunction of mind has been found, regarding its three dimensions (straight, circular and helical). At the end of the assessment, students received consultation and appropriate guidelines in order to improve their intrapersonal and interpersonal skills. Conclusions: Mind and social awareness phenomena play a vital role in human development and may act as determinants of the quality of one’s own life. Meanwhile, brain function is highly correlated with social awareness and it seems that different set of brain structures are involved in social behavior.

Keywords: brain activity, emotions, ERP's, social awareness

Procedia PDF Downloads 177
1043 Deciphering Electrochemical and Optical Properties of Folic Acid for the Applications of Tissue Engineering and Biofuel Cell

Authors: Sharda Nara, Bansi Dhar Malhotra

Abstract:

Investigation of the vitamins as an electron transfer mediator could significantly assist in merging the area of tissue engineering and electronics required for the implantable therapeutic devices. The present study report that the molecules of folic acid released by Providencia rettgeri via fermentation route under the anoxic condition of the microbial fuel cell (MFC) exhibit characteristic electrochemical and optical properties, as indicated by absorption spectroscopy, photoluminescence (PL), and cyclic voltammetry studies. The absorption spectroscopy has depicted an absorption peak at 263 nm with a small bulge around 293 nm on day two of bacterial culture, whereas an additional peak was observed at 365 nm on the twentieth day. Furthermore, the PL spectra has indicated that the maximum emission occurred at various wavelengths 420, 425, 440, and 445 nm when excited by 310, 325, 350, and 365 nm. The change of emission spectra with varying excitation wavelength might be indicating the presence of tunable optical bands in the folic acid molecules co-related with the redox activity of the molecules. The results of cyclic voltammetry studies revealed that the oxidation and reduction occurred at 0.25V and 0.12V, respectively, indicating the electrochemical behavior of the folic acid. This could be inferred that the released folic acid molecules in a MFC might undergo inter as well as intra molecular electron transfer forming different intermediate states while transferring electrons to the electrode surface. Synchronization of electrochemical and optical properties of folic acid molecules could be potentially promising for the designing of electroactive scaffold and biocompatible conductive surface for the applications of tissue engineering and biofuel cells, respectively.

Keywords: biofuel cell, electroactivity, folic acid, tissue engineering

Procedia PDF Downloads 116
1042 Pachhedi: A Material Culture Study on Folk Textile of India

Authors: Shrutisingh Tomar, Madhu Sharan

Abstract:

It has been an undisputed fact that the culture of a nation has always been reflected in its practice, visual content and in forms of its oral traditions. Regional and communal costumes in India since ancient times have worked as a strong repository for its people to comprehend not only the locality but also the community of the wearer. Such a strong visual language apparently was ordained to communicate basic details about the person such as age, marital status, and socio-cultural status. Most of the fragments of this visual vocabulary have been intensively investigated, recorded, diversified and revived, while a limited range of these has died a slow death. Some of the rare existent kinds of such threads have survived as a mainstream article of clothing: simpler, apparent and a product for daily life yet unique in their own kind. The paper intends to consider and elaborate the investigated repository pertinent to the Pacchedi weaving tradition of Gujarat. The research involved field surveys across seven districts of the two states of India namely Gujarat and Rajasthan. Ethnographic interviews, observations, recording of oral histories and archival research was conducted through multi-timed and multi-cited studies between from the year 2012 to 2015. The results include varied forms of Pacchedi based on the sartorial expressions in the male costume. The characteristic features of these textiles were accorded by the sumptuous use of brocaded cross borders and weft heavy ends along with the details on the languishing fabrication procedure.

Keywords: handloom weaving, material culture, sartorial expressions and vernacular textile craft

Procedia PDF Downloads 130
1041 Optimal Management of Forest Stands under Wind Risk in Czech Republic

Authors: Zohreh Mohammadi, Jan Kaspar, Peter Lohmander, Robert Marusak, Harald Vacik, Ljusk Ola Eriksson

Abstract:

Storms are important damaging agents in European forest ecosystems. In the latest decades, significant economic losses in European forestry occurred due to storms. This study investigates the problem of optimal harvest planning when forest stands risk to be felled by storms. One of the most applicable mathematical methods which are being used to optimize forest management is stochastic dynamic programming (SDP). This method belongs to the adaptive optimization class. Sequential decisions, such as harvest decisions, can be optimized based on sequential information about events that cannot be perfectly predicted, such as the future storms and the future states of wind protection from other forest stands. In this paper, stochastic dynamic programming is used to maximize the expected present value of the profits from an area consisting of several forest stands. The region of analysis is the Czech Republic. The harvest decisions, in a particular time period, should be simultaneously taken in all neighbor stands. The reason is that different stands protect each other from possible winds. The optimal harvest age of a particular stand is a function of wind speed and different wind protection effects. The optimal harvest age often decreases with wind speed, but it cannot be determined for one stand at a time. When we consider a particular stand, this stand also protects other stands. Furthermore, the particular stand is protected by neighbor stands. In some forest stands, it may even be rational to increase the harvest age under the influence of stronger winds, in order to protect more valuable stands in the neighborhood. It is important to integrate wind risk in forestry decision-making.

Keywords: Czech republic, forest stands, stochastic dynamic programming, wind risk

Procedia PDF Downloads 126
1040 Electron-Ion Recombination for Photoionized and Collisionally Ionized Plasmas

Authors: Shahin A. Abdel-Naby, Asad T. Hassan

Abstract:

Astrophysical plasma environments can be classified into collisionally ionized (CP) and photoionizedplasmas (PP). In the PP, ionization is caused by an external radiation field, while it is caused by electron collision in the CP. Accurate and reliable laboratory astrophysical data for electron-ion recombination is needed for plasma modeling for low and high-temperatures. Dielectronic recombination (DR) is the dominant recombination process for the CP for most of the ions. When a free electron is captured by an ion with simultaneous excitation of its core, a doubly-exited intermediate state may be formed. The doubly excited state relaxes either by electron emission (autoionization) or by radiative decay (photon emission). DR process takes place when the relaxation occurs to a bound state by a photon emission. DR calculations at low-temperatures are problematic and challenging since small uncertaintiesin the low-energy DR resonance positions can produce huge uncertainties in DR rate coefficients.DR rate coefficients for N²⁺ and O³⁺ ions are calculated using state-of-the-art multi-configurationBreit-Pauli atomic structure AUTOSTRUCTURE collisional package within the generalized collisional-radiative framework. Level-resolved calculations for RR and DR rate coefficients from the ground and metastable initial states are produced in an intermediate coupling scheme associated withn = 0 and n = 1 core-excitations. DR cross sections for these ions are convoluted with the experimental electron-cooler temperatures to produce DR rate coefficients. Good agreements are foundbetween these rate coefficients and theexperimental measurements performed at CRYRING heavy-ionstorage ring for both ions.

Keywords: atomic data, atomic process, electron-ion collision, plasmas

Procedia PDF Downloads 79
1039 Molecular Electron Density Theory Study on the Mechanism and Selectivity of the 1,3 Dipolar Cycloaddition Reaction of N-Methyl-C-(2-Furyl) Nitrone with Activated Alkenes

Authors: Moulay Driss Mellaoui, Abdallah Imjjad, Rachid Boutiddar, Haydar Mohammad-Salim, Nivedita Acharjee, Hassan Bourzi, Souad El Issami, Khalid Abbiche, Hanane Zejli

Abstract:

We have investigated the underlying molecular processes involved in the [3+2] cycloaddition (32CA) reactions between N-methyl-C-(2-furyl) nitrone and three acetylene derivatives: 4b, 5b, and 6b. For this investigation, we utilized molecular electron density theory (MEDT) and density functional theory (DFT) methods at the B3LYP-D3/6 31G (d) computational level. These 32CA reactions, which exhibit a zwitterionic (zw-type) nature, proceed through a one-step mechanism with activation enthalpies ranging from 8.80 to 14.37 kcal mol−1 in acetonitrile and ethanol solvents. When the nitrone reacts with phenyl methyl propiolate (4b), two regioisomeric pathways lead to the formation of two products: P1,5-4b and P1,4-4b. On the other hand, when the nitrone reacts with dimethyl acetylene dicarboxylate (5b) and acetylene dicarboxylic acid (but-2-ynedioic acid) (6b), it results in the formation of a single product. Through topological analysis, we can categorize the nitrone as a zwitterionic three-atom component (TAC). Furthermore, the analysis of conceptual density functional theory (CDFT) indices classifies the 32CA reactions of the nitrone with 4b, 5b, and 6b as forward electron density flux (FEDF) reactions. The study of bond evolution theory (BET) reveals that the formation of new C-C and C-O covalent bonds does not initiate in the transition states, as the intermediate stages of these reactions display pseudoradical centers of the atoms already involved in bonding.

Keywords: 4-isoxazoline, DFT/B3LYP-D3, regioselectivity, cycloaddition reaction, MEDT, ELF

Procedia PDF Downloads 156
1038 Development of Sports Nation on the Way of Health Management

Authors: Beatrix Faragó, Zsolt Szakály, Ágnes Kovácsné Tóth, Csaba Konczos, Norbert Kovács, Zsófia Pápai, Tamás Kertész

Abstract:

The future of the nation is the embodiment of a healthy society. A key segment of government policy is the development of health and a health-oriented environment. As a result, sport as an activator of health is an important area for development. In Hungary, sport is a strategic sector with the aim of developing a sports nation. The function of sport in the global society is multifaceted, which is manifested in both social and economic terms. The economic importance of sport is gaining ground in the world, with implications for Central and Eastern Europe. Smaller states, such as Hungary, cannot ignore the economic effects of exploiting the effects of sport. The relationship between physical activity and health is driven by the health economy towards the nation's economic factor. In our research, we analyzed sport as a national strategy sector and its impact on age groups. By presenting the current state of health behavior, we get an idea of the directions where development opportunities require even more intervention. The foundation of the health of a nation is the young age group, whose shaping of health will shape the future generation. Our research was attended by university students from the Faculty of Health and Sports Sciences who will be experts in the field of health in the future. The other group is the elderly, who are a growing social group due to demographic change and are a key segment of the labor market and consumer society. Our study presents the health behavior of the two age groups, their differences, and similarities. The survey also identifies gaps in the development of a health management strategy that national strategies should take into account.

Keywords: competitiveness, health behavior, health economy, health management, sports nation

Procedia PDF Downloads 140
1037 The Impact of the Board of Directors’ Characteristics on Tax Aggressiveness in USA Companies

Authors: jihen ayadi sellami

Abstract:

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

Procedia PDF Downloads 44
1036 Formulation Development and Characterization of Oligonucleotide Containing Chitosan Nanoparticles

Authors: Gyati Shilakari Asthana, Abhay Asthana

Abstract:

Purpose: The therapeutic potential of oligonucleotide (ODN) is primarily dependent upon its safe and efficient delivery to specific cells overcoming degradation and maximizing cellular uptake in vivo. The present study is focused to design low molecular weight chitosan nanoconstructs to meet the requirements of safe and effectual delivery of ODNs. LMW-chitosan is a biodegradable, water soluble, biocompatible polymer and is useful as a non-viral vector for gene delivery due to its better stability in water. Methods: LMW chitosan ODN nanoparticles (CHODN NPs) were formulated by self assembled method using various N/P ratios (moles ratio of amine groups of CH to phosphate moieties of ODNs; 0.5:1, 1:1, 3:1, 5:1 and 7:1) of CH to ODN. The developed CHODN NPs were evaluated with respect to gel retardation assay, particle size, zeta potential and cytotoxicity and transfection efficiency. Results: Complete complexation of CH/ODN was achieved at the charge ratio of 0.5:1 or above and CHODN NPs displayed resistance against DNase I. On increasing the N/P ratio of CH/ODN, particle size of the NPs decreased whereas zeta potential (ZV) value increased. No significant toxicity was observed at all CH concentrations. The transfection efficiency was increased on increasing N/P ratio from 1:1 to 3:1, whereas it was decreased with further increment in N/P ratio upto 7:1. Maximum transfection of CHODN NPs with both the cell lines (Raw 267.4 cells and Hela cells) was achieved at N/P ratio of 3:1. The results suggest that transfection efficiency of CHODN NPs is dependent on N/P ratio. Conclusion: Thus the present study states that LMW chitosan nanoparticulate carriers would be acceptable choice to improve transfection efficiency in vitro as well as in vivo delivery of oligonucleotide.

Keywords: LMW-chitosan, chitosan nanoparticles, biocompatibility, cytotoxicity study, transfection efficiency, oligonucleotide

Procedia PDF Downloads 481
1035 A Study of Adult Lifelong Learning Consulting and Service System in Taiwan

Authors: Wan Jen Chang

Abstract:

Back ground: Taiwan's current adult lifelong learning services have expanded from vocational training to universal lifelong learning. However, both the professional knowledge training of learning guidance and consulting services and the provision of adult online learning consulting service systems still need to be established. Purpose: The purposes of this study are as follows: 1. Analyze the professional training mechanism for cultivating adult lifelong learning consultation and coaching; 2. Explore the feasibility of constructing a system that uses network technology to provide adult learning consultation services. Research design: This study conducts a literature analysis of counseling and coaching policy reports on lifelong learning in European countries and the United States. There are two focus discussions were conducted with 15 lifelong learning scholars, experts and practitioners as research subjects. The following two topics were discussed and suggested: 1. The current situation, needs and professional ability training mechanism of "Adult Lifelong Learning Consulting and Services"; 2. Strategies for establishing an "Adult Lifelong Learning Consulting and Service internet System". Conclusion: 1.Based on adult lifelong learning consulting and service needs, plan a professional knowledge training and certification system.2.Adult lifelong learning consulting and service professional knowledge and skills training should include the use of network technology to provide consulting service skills.3.To establish an adult lifelong learning consultation and service system, the Ministry of Education should promulgate policies and measures at the central level and entrust local governments or private organizations to implement them.4.The adult lifelong learning consulting and service system can combine the national qualifications framework, private sector and NPO to expand learning consulting service partners.

Keywords: adult lifelong learning, profesional knowledge, consulting and service, network system

Procedia PDF Downloads 54
1034 Early Childhood Care and Education in the North-West of Nigeria: Trends and Challenges

Authors: Muhammad Adamu Kwankwaso

Abstract:

Early childhood is a critical period of rapid physical, cognitive and psycho-social development of a child. The quality of care and Education which a child receives at this crucial age will determine to a great extent the level of his/her physical and cognitive development in the future. In Nigeria, Early Childhood Care and Education (ECCE) is a fundamental aspect or form of Education for children between the age of 3-6. It was started after independence as pre-primary Education or early child development as contained in the 1977 National Policy on Education. The trends towards ECCE in Nigeria and the northwestern part of the country in particular keep up changing as in the case of other part of the world. The current trends are now towards expansions, inclusiveness, redefinition, early literacy, increased government participation and the unprecedented societal response and awareness towards the Education of the younger children. While all hands are on deck to ensure successful implementation of the ECCE programme, it is unfortunate that, ECCE is facing some challenges. This paper therefore, examines the trends in Early Childhood Care and Education and the major challenges in the north west of Nigeria. Some of the major challenges include, inadequate trained ECCE teachers, lack of unified curriculum, teacher pupil’s ratio, and the medium of instructions and inadequate infrastructural and teaching facilities respectively. To improve the situation the paper offered the following recommendations; establishment of more ECCE classes, enforcement for the use of mothers’ tongue or the languages of the immediate community as a medium of instructions, and adequate provision of infrastructural facilities and the unified curriculum across the northwestern States of Nigeria.

Keywords: early childhood care, education, trends, challenges

Procedia PDF Downloads 451
1033 Distributed Generation Connection to the Network: Obtaining Stability Using Transient Behavior

Authors: A. Hadadi, M. Abdollahi, A. Dustmohammadi

Abstract:

The growing use of DGs in distribution networks provide many advantages and also cause new problems which should be anticipated and be solved with appropriate solutions. One of the problems is transient voltage drop and short circuit in the electrical network, in the presence of distributed generation - which can lead to instability. The appearance of the short circuit will cause loss of generator synchronism, even though if it would be able to recover synchronizing mode after removing faulty generator, it will be stable. In order to increase system reliability and generator lifetime, some strategies should be planned to apply even in some situations which a fault prevent generators from separation. In this paper, one fault current limiter is installed due to prevent DGs separation from the grid when fault occurs. Furthermore, an innovative objective function is applied to determine the impedance optimal amount of fault current limiter in order to improve transient stability of distributed generation. Fault current limiter can prevent generator rotor's sudden acceleration after fault occurrence and thereby improve the network transient stability by reducing the current flow in a fast and effective manner. In fact, by applying created impedance by fault current limiter when a short circuit happens on the path of current injection DG to the fault location, the critical fault clearing time improve remarkably. Therefore, protective relay has more time to clear fault and isolate the fault zone without any instability. Finally, different transient scenarios of connection plan sustainability of small scale synchronous generators to the distribution network are presented.

Keywords: critical clearing time, fault current limiter, synchronous generator, transient stability, transient states

Procedia PDF Downloads 179
1032 Earthquake Forecasting Procedure Due to Diurnal Stress Transfer by the Core to the Crust

Authors: Hassan Gholibeigian, Kazem Gholibeigian

Abstract:

In this paper, our goal is determination of loading versus time in crust. For this goal, we present a computational procedure to propose a cumulative strain energy time profile which can be used to predict the approximate location and time of the next major earthquake (M > 4.5) along a specific fault, which we believe, is more accurate than many of the methods presently in use. In the coming pages, after a short review of the research works presently going on in the area of earthquake analysis and prediction, earthquake mechanisms in both the jerk and sequence earthquake direction is discussed, then our computational procedure is presented using differential equations of equilibrium which govern the nonlinear dynamic response of a system of finite elements, modified with an extra term to account for the jerk produced during the quake. We then employ Von Mises developed model for the stress strain relationship in our calculations, modified with the addition of an extra term to account for thermal effects. For calculation of the strain energy the idea of Pulsating Mantle Hypothesis (PMH) is used. This hypothesis, in brief, states that the mantle is under diurnal cyclic pulsating loads due to unbalanced gravitational attraction of the sun and the moon. A brief discussion is done on the Denali fault as a case study. The cumulative strain energy is then graphically represented versus time. At the end, based on some hypothetic earthquake data, the final results are verified.

Keywords: pulsating mantle hypothesis, inner core’s dislocation, outer core’s bulge, constitutive model, transient hydro-magneto-thermo-mechanical load, diurnal stress, jerk, fault behaviour

Procedia PDF Downloads 263
1031 Spectroscopic Relation between Open Cluster and Globular Cluster

Authors: Robin Singh, Mayank Nautiyal, Priyank Jain, Vatasta Koul, Vaibhav Sharma

Abstract:

The curiosity to investigate the space and its mysteries was dependably the main impetus of human interest, as the particle of livings exists from the "debut de l'Univers" (beginning of the Universe) typified with its few other living things. The sharp drive to uncover the secrets of stars and their unusual deportment was dependably an ignitor of stars investigation. As humankind lives in civilizations and states, stars likewise live in provinces named ‘clusters’. Clusters are separates into 2 composes i.e. open clusters and globular clusters. An open cluster is a gathering of thousand stars that were moulded from a comparable goliath sub-nuclear cloud and for the most part; contain Propulsion I (extremely metal-rich) and Propulsion II (mild metal-rich), where globular clusters are around gathering of more than thirty thousand stars that circles a galactic focus and basically contain Propulsion III (to a great degree metal-poor) stars. Futurology of this paper lies in the spectroscopic investigation of globular clusters like M92 and NGC419 and open clusters like M34 and IC2391 in different color bands by using software like VIREO virtual observatory, Aladin, CMUNIWIN, and MS-Excel. Assessing the outcome Hertzsprung-Russel (HR) diagram with exemplary cosmological models like Einstein model, De Sitter and Planck survey demonstrate for a superior age estimation of respective clusters. Colour-Magnitude Diagram of these clusters was obtained by photometric analysis in g and r bands which further transformed into BV bands which will unravel the idea of stars exhibit in the individual clusters.

Keywords: color magnitude diagram, globular clusters, open clusters, Einstein model

Procedia PDF Downloads 211
1030 Open Access in the Economic Sphere: A Framework Interpreting the Rise of the UK, US and China at Different Historical Times

Authors: Guanghua Yu

Abstract:

This article has examined the rise of the UK, US, and China at different historical times to explain the argument that it is open access in the economic sphere, as well as institutional building related to the protection of property rights, contract enforcement, financial market, the rule of law, and human resource accumulation that determine economic and human development. Both the UK, after the Glorious Revolution in the seventeenth century, and China, after its adoption of the open door policy at the end of the 1970s, follow such a path of development. The difference between the UK and China in moving toward that path is the different coordination of elites. While the coordination of elites in the UK through parliament played important roles in forcing the government to consider the wider encompassing interest in society after the Glorious Revolution, the coordination of elites in China has mainly been achieved by the Communist Party of China such that the Chinese Government has started to pay greater deal of attention to the wider encompassing interest in the country from 1978. The article has also examined the rise of the US following colonial settlement to independence and institutional building thereafter. The US case is similarly consistent with the argument that open access in the economic sphere and institutional building matter the most to economic development. More decentralized methods of the coordination of elites in the US among colonies (states), the federal governments, and other political groups similarly shaped the path towards open access in the economic sphere and institutional building. As such, open access in the political sphere plays an indirect role in development at best. If that is correct, there are possibilities that different political systems are able to achieve coordination of elites so that governments will turn their attention to development.

Keywords: open access, interconnected institutions, democracy, development

Procedia PDF Downloads 68
1029 Assessment of the Level of Awareness and Adoption of International Public Sector Accounting Standards (IPSAS) in the Curriculum of Accounting Education in Selected Tertiary Institutions in Ondo and Ekiti States Nigeria

Authors: Olurankinse Felix, Fatukasi Bayo

Abstract:

Over the years, the medium through which government financial statements are prepared has been on cash basis of accounting. This basis was characterised with some shortcomings ranging from non- disclosure of quality and detail information relating to government financial transactions, ill informed assessment of government resource allocation, weak internal control system that inhibits accountability and transparency and non- standardisation of reporting ethics for the purpose of comparability. The emergence of international public sector accounting standards (IPSAS) is therefore seen as leverage as it aims at improving the quality of general purpose financial reporting by public sector entities thereby increasing transparency and accountability. IPSAS is a new concept that all institutions must fully adopts. The crux of this paper is to find out to what extent is the awareness and adoption of IPSAS to both students and lecturers interms of teaching, learning and inclusion in the curriculum of accounting education. The methodology involved the use of well designed questionnaires to obtain information from some selected institutions and the analysis was done with the use of maximum likelihood ordered probit regression. The result of the analysis shows that despite a high level of sensitisation/awareness of IPSAS, the degree of adoption is still low due to low level of desirability by students and lecturers. The paper recommend the need for the government to enact an enabling law to back up the adoption and more importantly to institute appropriate sanctions to ensure full compliance.

Keywords: assessment, awareness, adoption, IPSAS, cash basis

Procedia PDF Downloads 467
1028 Making Good Samaritans: An Exploration of Criminal Liability for Failure to Rescue in England and Wales

Authors: Usmaan Siddiqui

Abstract:

In England and Wales, there is no duty to rescue strangers. We will be investigating whether this is correct, and whether we should introduce a Good Samaritan law. In order to explore this, firstly, we will be exploring the nature of our moral duties. How far do our moral duties extend? Do they extend only to our family and friends, or do they also extend to strangers? Secondly, even if there does exist a moral duty, should this duty be enforced by criminal law? To what extent should the criminal law reflect morality? Under English criminal law, the consensus is, that it is not the job of the English criminal law to perfect human behaviour, and whilst the law should prevent us from causing harm, it should not force us to be good. This approach is radically different from many other European countries that actually do have a Good Samaritan law. If there are compelling in principle reasons to introduce a Good Samaritan law how would we deal with the pragmatic institutional constraints? Such a law has been stated as being unworkable in practice and difficult in defining its limits. In order to verify this, we shall carry out a comparative analysis between England and selected states in the US to gauge how successful the Good Samaritan law has been in dealing with these institutional constraints. In terms of methodology, as well as a comparative analysis, we shall also be carrying out a doctrinal analysis exploring what the English criminal law’s position is regarding Omissions. In conclusion, the findings so far are, whilst it is not the job of the law to perfect human behaviour, both respect for the law and the level of social co-operation will be greatly improved if the law encourages morally desirable conduct. Whilst it is possible for society to exist without a duty to assist the distressed, a society which ignores the vulnerable is cold, callous, and uncaring. After all, we all need to face up to the possibility that we may be one day be vulnerable and in need of urgent aid, and it is about time English criminal law, catches up with the majority of Europe and protects the vulnerable.

Keywords: criminal, law, omissions, philosophy

Procedia PDF Downloads 216
1027 A Fact-Finding Analysis on the Expulsions Made under Title 42 in Us

Authors: Avi Shrivastava

Abstract:

Title 42, an emergency health decree, has forced the federal authorities to turn away asylum seekers and all other border crossers since last year. When Title 42 was first deployed in immigration detention centers, where many migrants are held when they arrive at the U.S.-Mexico border, the Trump administration embraced it as a strategy. Expulsions Policy and New Border Challenges will be examined in regard to Title 42 concerns. Humanitarian measures for refugees arriving at the US-Mexico border are the focus of this article. To a large extent, this article addresses the implications of the United States' use of Title 42 in expelling refugees and the possible ramifications of doing away with it. A secondary data collecting strategy was used to gather the information for this study, allowing researchers to examine a large number of previously collected data sets. Information about Title 42 may be found in a variety of places, such as scholarly publications, newspapers, books, and the internet. The inquiry employed qualitative and explanatory research approaches. The claim that 1.7 million individuals were forced to leave the country as a result of it was withdrawn. Since CBP and ICE were limited in their ability to process deportees, it employed a very random patchwork technique in selecting the expelled individuals. As a consequence, repeat offenders, particularly those who were single, got a reduced punishment. The government will be compelled to focus on long-overdue but vital border enhancements if expulsions are halted. Title 42 provisions may help expedite the processing of asylum and other types of humanitarian relief. The government is prepared for an increase in arrivals, but ending the program would lead to a return to arrival levels seen during the Title 42 period.

Keywords: migrants, refugees, title 42, medical, trump administration

Procedia PDF Downloads 75
1026 Corporate Social Responsibility: An Ethical or a Legal Framework?

Authors: Pouira Askary

Abstract:

Indeed, in our globalized world which is facing with various international crises, the transnational corporations and other business enterprises have the capacity to foster economic well-being, development, technological improvement and wealth, as well as causing adverse impacts on human rights. The UN Human Rights Council declared that although the primary responsibility to protect human rights lie with the State but the transnational corporations and other business enterprises have also a responsibility to respect and protect human rights in the framework of corporate social responsibility. In 2011, the Human Rights Council endorsed the Guiding Principles on Business and Human Rights, a set of guidelines that define the key duties and responsibilities of States and business enterprises with regard to business-related human rights abuses. In UN’s view, the Guiding Principles do not create new legal obligations but constitute a clarification of the implications of existing standards, including under international human rights law. In 2014 the UN Human Rights Council decided to establish a working group on transnational corporations and other business enterprises whose mandate shall be to elaborate an international legally binding instrument to regulate, in international human rights law, the activities of transnational corporations and other business enterprises. Extremely difficult task for the working group to codify a legally binding document to regulate the behavior of corporations on the basis of the norms of international law! Concentration of this paper is on the origins of those human rights applicable on business enterprises. The research will discuss that the social and ethical roots of the CSR are much more institutionalized and elaborated than the legal roots. Therefore, the first step is to determine whether and to what extent corporations, do have an ethical responsibility to respect human rights and if so, by which means this ethical and social responsibility is convertible to legal commitments.

Keywords: CSR, ethics, international law, human rights, development, sustainable business

Procedia PDF Downloads 364
1025 COVID-19, The Black Lives Matter Movement, and Race-Based Traumatic Stress

Authors: Claire Stafford, John Lewis, Ashley Stripling

Abstract:

The aim of this study is to examine the relationship between both the independent effects and intersection between COVID-19 and the Black Lives Matter (BLM) movement simultaneously to investigate how the two events have coincided with impacting race-based traumatic stress in Black Americans. Four groups will be surveyed: Black Americans who participated in BLM-related activism, Black Americans who did not participate in BLM-related activism, White Americans who participated in BLM-related activism, and White Americans who did not participate in BLM-related activism. Participants are between the ages of 30 and 50. All participants will be administered a Brief Trauma Questionnaire with an additional question asking whether or not they have ever tested positive for COVID-19. Based on prior findings, it is expected that Black Americans will have significantly higher levels of COVID-19 contraction, with Black Americans who participated in BLM-related activism having the highest levels of contractions. Additionally, Black Americans who participated in BLM-related activism will likely have the highest self-reported rates of traumatic experiences due to the compounding effect of both the pandemic and the BLM movement. With the development of the COVID-19 pandemic, stark racial disparities between Black and White Americans have become more defined. Compared to White Americans, Black Americans have more COVID-19-related cases and hospitalizations. Researchers must investigate and attempt to mitigate these disparities while simultaneously critically questioning the structure of our national health care system and how it serves our marginalized communities. Further, a critical gaze must be directed at the geopolitical climate of the United States in order to holistically look at how both the COVID-19 pandemic and the Black Lives Matter (BLM) movement have interacted and impacted race-based stress and trauma in African Americans.

Keywords: COVID-19, black lives matter movement, race-based traumatic stress, activism

Procedia PDF Downloads 81
1024 Sub-Municipal Government as a Tool for Decentralization

Authors: Mirko Klaric

Abstract:

In different countries, sub-municipal units have different organizational and political positions. In some countries, the role of sub-municipal units is important; in others, it is marginal. That depends on the organization of the local government system in different countries, and the political role of local self-government units, their size, public authorities, and the possibility for managing various local public tasks. This paper attempts to analyze the sub-municipal government as an organizational form of local governance participation of citizens in the local community with a comparative perspective. Secondly, it presents elements that generally format sub-municipal government as a tool for strengthening of democratization processes in local government units. Those elements are crucial for the understanding of the dynamic in relation to local government vs. sub-municipal government. Special focus is put on the sub-municipal government in South-Eastern European countries, which have a common history and institutional framework, with this main question: how can sub-municipal government contribute to strengthening democratic processes in these countries. In centralized countries, the sub-municipal government usually has a reduced role, which relates to managing public tasks connected with local community needs. The purpose of this comparative research methodology is used for analyzing the present organization and role of sub-municipal government in local government systems in Croatia and other significant countries in Europe, with a special focus on the states in South-Eastern Europe and Croatia. Comparative analyses attempt to show that local government systems with bigger local government units have more significant sub-municipal government. On the other hand, local government systems with small local government units don’t have a strong sub-municipal government. Finally, this paper aims to present ideas on how the sub-municipal government can improve decentralization and contribute to better development of the local community and the whole of society.

Keywords: public administration, local government, sub-municipal government, decentralization

Procedia PDF Downloads 140