Search results for: light olefins
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 3784

Search results for: light olefins

1234 A Novel Method for Face Detection

Authors: H. Abas Nejad, A. R. Teymoori

Abstract:

Facial expression recognition is one of the open problems in computer vision. Robust neutral face recognition in real time is a major challenge for various supervised learning based facial expression recognition methods. This is due to the fact that supervised methods cannot accommodate all appearance variability across the faces with respect to race, pose, lighting, facial biases, etc. in the limited amount of training data. Moreover, processing each and every frame to classify emotions is not required, as the user stays neutral for the majority of the time in usual applications like video chat or photo album/web browsing. Detecting neutral state at an early stage, thereby bypassing those frames from emotion classification would save the computational power. In this work, we propose a light-weight neutral vs. emotion classification engine, which acts as a preprocessor to the traditional supervised emotion classification approaches. It dynamically learns neutral appearance at Key Emotion (KE) points using a textural statistical model, constructed by a set of reference neutral frames for each user. The proposed method is made robust to various types of user head motions by accounting for affine distortions based on a textural statistical model. Robustness to dynamic shift of KE points is achieved by evaluating the similarities on a subset of neighborhood patches around each KE point using the prior information regarding the directionality of specific facial action units acting on the respective KE point. The proposed method, as a result, improves ER accuracy and simultaneously reduces the computational complexity of ER system, as validated on multiple databases.

Keywords: neutral vs. emotion classification, Constrained Local Model, procrustes analysis, Local Binary Pattern Histogram, statistical model

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1233 Misconception on Multilingualism in Glorious Quran

Authors: Muhammed Unais

Abstract:

The holy Quran is a pure Arabic book completely ensured the absence of non Arabic term. If it was revealed in a multilingual way including various foreign languages besides the Arabic, it can be easily misunderstood that the Arabs became helpless to compile such a work positively responding to the challenge of Allah due to their lack of knowledge in other languages in which the Quran is compiled. As based on the presence of some non Arabic terms in Quran like Istabrq, Saradiq, Rabbaniyyoon, etc. some oriental scholars argued that the holy Quran is not a book revealed in Arabic. We can see some Muslim scholars who either support or deny the presence of foreign terms in Quran but all of them agree that the roots of these words suspected as non Arabic are from foreign languages and are assimilated to the Arabic and using as same in that foreign language. After this linguistic assimilation was occurred and the assimilated non Arabic words became familiar among the Arabs, the Quran revealed as using these words in such a way stating that all words it contains are Arabic either pure or assimilated. Hence the two of opinions around the authenticity and reliability of etymology of these words are right. Those who argue the presence of foreign words he is right by the way of the roots of that words are from foreign and those who argue its absence he is right for that are assimilated and changed as the pure Arabic. The possibility of multilingualism in a monolingual book is logically negative but its significance is being changed according to time and place. The problem of multilingualism in Quran is the misconception raised by some oriental scholars that the Arabs became helpless to compile a book equal to Quran not because of their weakness in Arabic but because the Quran is revealed in languages they are ignorant on them. Really, the Quran was revealed in pure Arabic, the most literate language of the Arabs, and the whole words and its meaning were familiar among them. If one become positively aware of the linguistic and cultural assimilation ever found in whole civilizations and cultural sets he will have not any question in this respect. In this paper the researcher intends to shed light on the possibility of multilingualism in a monolingual book and debates among scholars in this issue, foreign terms in Quran and the logical justifications along with the exclusive features of Quran.

Keywords: Quran, foreign Terms, multilingualism, language

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1232 The Impact of Cognitive Load on Deceit Detection and Memory Recall in Children’s Interviews: A Meta-Analysis

Authors: Sevilay Çankaya

Abstract:

The detection of deception in children’s interviews is essential for statement veracity. The widely used method for deception detection is building cognitive load, which is the logic of the cognitive interview (CI), and its effectiveness for adults is approved. This meta-analysis delves into the effectiveness of inducing cognitive load as a means of enhancing veracity detection during interviews with children. Additionally, the effectiveness of cognitive load on children's total number of events recalled is assessed as a second part of the analysis. The current meta-analysis includes ten effect sizes from search using databases. For the effect size calculation, Hedge’s g was used with a random effect model by using CMA version 2. Heterogeneity analysis was conducted to detect potential moderators. The overall result indicated that cognitive load had no significant effect on veracity outcomes (g =0.052, 95% CI [-.006,1.25]). However, a high level of heterogeneity was found (I² = 92%). Age, participants’ characteristics, interview setting, and characteristics of the interviewer were coded as possible moderators to explain variance. Age was significant moderator (β = .021; p = .03, R2 = 75%) but the analysis did not reveal statistically significant effects for other potential moderators: participants’ characteristics (Q = 0.106, df = 1, p = .744), interview setting (Q = 2.04, df = 1, p = .154), and characteristics of interviewer (Q = 2.96, df = 1, p = .086). For the second outcome, the total number of events recalled, the overall effect was significant (g =4.121, 95% CI [2.256,5.985]). The cognitive load was effective in total recalled events when interviewing with children. All in all, while age plays a crucial role in determining the impact of cognitive load on veracity, the surrounding context, interviewer attributes, and inherent participant traits may not significantly alter the relationship. These findings throw light on the need for more focused, age-specific methods when using cognitive load measures. It may be possible to improve the precision and dependability of deceit detection in children's interviews with the help of more studies in this field.

Keywords: deceit detection, cognitive load, memory recall, children interviews, meta-analysis

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1231 Utilizing Fiber-Based Modeling to Explore the Presence of a Soft Storey in Masonry-Infilled Reinforced Concrete Structures

Authors: Akram Khelaifia, Salah Guettala, Nesreddine Djafar Henni, Rachid Chebili

Abstract:

Recent seismic events have underscored the significant influence of masonry infill walls on the resilience of structures. The irregular positioning of these walls exacerbates their adverse effects, resulting in substantial material and human losses. Research and post-earthquake evaluations emphasize the necessity of considering infill walls in both the design and assessment phases. This study delves into the presence of soft stories in reinforced concrete structures with infill walls. Employing an approximate method relying on pushover analysis results, fiber-section-based macro-modeling is utilized to simulate the behavior of infill walls. The findings shed light on the presence of soft first stories, revealing a notable 240% enhancement in resistance for weak column—strong beam-designed frames due to infill walls. Conversely, the effect is more moderate at 38% for strong column—weak beam-designed frames. Interestingly, the uniform distribution of infill walls throughout the structure's height does not influence soft-story emergence in the same seismic zone, irrespective of column-beam strength. In regions with low seismic intensity, infill walls dissipate energy, resulting in consistent seismic behavior regardless of column configuration. Despite column strength, structures with open-ground stories remain vulnerable to soft first-story emergence, underscoring the crucial role of infill walls in reinforced concrete structural design.

Keywords: masonry infill walls, soft Storey, pushover analysis, fiber section, macro-modeling

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1230 Evolution of DNA-Binding With-One-Finger Transcriptional Factor Family in Diploid Cotton Gossypium raimondii

Authors: Waqas Shafqat Chattha, Muhammad Iqbal, Amir Shakeel

Abstract:

Transcriptional factors are proteins that play a vital role in regulating the transcription of target genes in different biological processes and are being widely studied in different plant species. In the current era of genomics, plant genomes sequencing has directed to the genome-wide identification, analyses and categorization of diverse transcription factor families and hence provide key insights into their structural as well as functional diversity. The DNA-binding with One Finger (DOF) proteins belongs to C2-C2-type zinc finger protein family. DOF proteins are plant-specific transcription factors implicated in diverse functions including seed maturation and germination, phytohormone signalling, light-mediated gene regulation, cotton-fiber elongation and responses of the plant to biotic as well as abiotic stresses. In this context, a genome-wide in-silico analysis of DOF TF family in diploid cotton species i.e. Gossypium raimondii has enabled us to identify 55 non-redundant genes encoding DOF proteins renamed as GrDofs (Gossypium raimondii Dof). Gene distribution studies have shown that all of the GrDof genes are unevenly distributed across 12 out of 13 G. raimondii chromosomes. The gene structure analysis illustrated that 34 out of 55 GrDof genes are intron-less while remaining 21 genes have a single intron. Protein sequence-based phylogenetic analysis of putative 55 GrDOFs has divided these proteins into 5 major groups with various paralogous gene pairs. Molecular evolutionary studies aided with the conserved domain as well as gene structure analysis suggested that segmental duplications were the principal contributors for the expansion of Dof genes in G. raimondii.

Keywords: diploid cotton , G. raimondii, phylogenetic analysis, transcription factor

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1229 Biodiversity Interactions Between C3 and C4 Plants under Agroforestry Cropping System

Authors: Ezzat Abd El Lateef

Abstract:

Agroforestry means combining the management of trees with productive agricultural activities, especially in semiarid regions where crop yield increases are limited in agroforestry systems due to the fertility and microclimate improvements and the large competitive effect of trees with crops for water and nutrients, in order to assess the effect of agroforestry of some field crops with citrus trees as an approach to establish biodiversity in fruit tree plantations. Three field crops, i.e., maize, soybean and sunflower, were inter-planted with seedless orange trees (4*4 m) or were planted as solid plantings. The results for the trees indicated a larger fruit yield was obtained when soybean and sunflowers were interplant with citrus. Statistically significant effects (P<0.05) were found for maize grain and biological yields, with increased yields when grown as solid planting. There were no differences in the yields of soya bean and sunflower, where the yields were very similar between the two cropping systems. It is evident from the trials that agroforestry is an efficient concept to increase biodiversity through the interaction of trees with the interplant field crop species. Maize, unlike the other crops, was more sensitive to shade conditions under agroforestry practice and not preferred in the biodiversity system. The potential of agroforestry to improve or increase biodiversity is efficient as the understorey crops are usually C4 species, and the overstorey trees are invariably C3 species in agroforestry. Improvement in interplant species is most likely if the understorey crop is a C3 species, which are usually light saturated in the open, and partial shade may have little effect on assimilation or by a concurrent reduction in transpiration. It could be concluded that agroforestry is an efficient concept to increase biodiversity through the interaction of trees with the interplant field crop species. Some field crops could be employed successfully, like soybean or sunflowers, while others like maize are sensitive to incorporate in agroforestry system.

Keywords: agroforestry, field crops, C3 and C4 plants, yield

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1228 The Early Pleistocene Mustelidae and Hyaena Record of the Yuanmou Basin

Authors: Arya Farjand

Abstract:

This study delves into the Early Pleistocene fauna of the Yuanmou Basin, highlighting two significant findings. The first is the discovery of exceptionally well-preserved canid coprolites, which provide a rare glimpse into the diet and ecological niche of these ancient carnivores. The analysis of these coprolites has revealed a diet rich in diverse prey species, suggesting a complex food web and a dynamic ecological environment. This discovery not only sheds light on the dietary habits of these canids but also offers broader insights into the region's ecological dynamics during the Early Pleistocene. Additionally, the preservation of these coprolites allows for detailed study of the carnivore's role in the ecosystem, including their interactions with other species and the overall health of the environment. The second major finding is the identification of a mustelid species, Eirictis yuanmouensis, from the same fossil horizon as the coprolites. This discovery is crucial for understanding the diversity and evolution of Mustelidae in the region. The detailed analysis of cranial and dental morphology of Eirictis yuanmouensis indicates unique adaptations that suggest a specialized ecological niche. This finding, in conjunction with the coprolite analysis, provides a comprehensive view of the ecological niches occupied by both mustelids and hyenas, enhancing our understanding of their adaptations and interactions within this paleoenvironment. The study's significance is further amplified by the analysis of pollen data from the same horizon, which indicates a paleoenvironment characterized by rapid climatic changes and a dominant semiarid climate. This combination of faunal and floral data paints a detailed picture of the Early Pleistocene environment in the Yuanmou Basin, offering valuable insights into the interactions between different carnivore species and their adaptation strategies in response to changing environmental conditions.

Keywords: Yuanmou Basin, coprolite, Hyaena, eirictis yuanmouensis, early pleistocene

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1227 Biopolitical Border Imagery during the European Migrant Crisis: A Comparative Discourse Analysis between Mediterranean Europe and the Balkans

Authors: Mira Kaneva

Abstract:

The ongoing migration crisis polemic opens up the debate to the ambivalent essence of borders due to both the legality and legitimacy of the displacement of vast masses of people across the European continent. In neoliberal terms, migration is seen as an economic opportunity, or, on the opposite, as a social disparity; in realist terms, it is regarded as a security threat that calls for mobilization; from a critical standpoint, it is a matter of discourse on democratic governance. This paper sets the objective of analyzing borders through the Foucauldian prism of biopolitics. It aims at defining the specifics of the management of the human body by producing both the irregular migrant as a subject (but prevalently as an object in the discourse) and the political subjectivity by exercising state power in repressive practices, including hate speech. The study relies on the conceptual framework of Bigo, Agamben, Huysmans, among others, and applies the methodology of qualitative comparative analysis between the cases of borders (fences, enclaves, camps and other forms of abnormal spatiality) in Italy, Spain, Greece, the Republic of Macedonia, Serbia and Bulgaria. The paper thus tries to throw light on these cross- and intra-regional contexts that share certain similarities and differences. It tries to argue that the governmentality of the masses of refugees and economic immigrants through the speech acts of their exclusion leads to a temporary populist backlash; a tentative finding is that the status-quo in terms of social and economic measures remains relatively balanced, whereas, values such as freedom, openness, and tolerance are consecutively marginalized.

Keywords: Balkans, biopolitical borders, cross- and intra-regional discourse analysis, irregular migration, Mediterranean Europe, securitization vs. humanitarianism

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1226 Signs of the Season: A Semiotic Study of the Filipino Christmas Depicted in Disney’s Advertisement ‘From Our Family to Yours’

Authors: Kate Catherine D. Belotindos, Micah Marie F. Indab, Angelia B. Lacuna, Dafnie S. Solo, Kreshianne T. Rosales

Abstract:

Disney, a Western global media giant, has long been celebrated for its enchanting storytelling and iconic characters. Its advertisements, often infused with a touch of magic and nostalgia, create a significant influence in shaping one’s perspective of a culture. This research delved into the semiotic landscape of Disney’s advertisement in 2020 entitled ‘From Our Family To Yours’. The frameworks of this study - Enriquez’s cultural theory on the Psychology of the Filipino and the Bakhtinian approach to semiotics- provided foundations in the exploration of the interplay of meaning that emerged within the semiotic resources that shaped Disney’s portrayal of the Filipino Christmas. Through these frameworks, this descriptive qualitative research sheds light on the nuanced ways in which Disney reflects Filipino Christmas and culture, further looking at how the cultural integration of Filipino traditions, norms, and values within the advertisement positions Disney as a brand. The analyses reveal Filipino norms, values, and historical references that emerged within the media text. Disney highlights the Kapampangan parol-making tradition and the importance of the parol in the Philippines: a symbol of hope, comfort, and nostalgia to the Filipinos. Furthermore, socio-economic realities are also reflected within the advertisement as semiotic resources highlight the Filipino diaspora in shaping the advertisement’s narrative, reflecting on the contemporary Filipino identity. Finally, the timelessness of Mickey Mouse, a classic symbol of Disney, is integrated throughout each symbolism that reflects on the Filipino culture, correlating the Filipino familial value to that of Disney’s family. It is then drawn from the study that Disney further elevates its reach to the Philippines and maybe embraced as a company that highlights the Filipino identity.

Keywords: Disney, Filipino Christmas, semiotics, culture, media studies

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1225 Spectroscopic Studies of Dy³⁺ Ions in Alkaline-Earth Boro Tellurite Glasses for Optoelectronic Devices

Authors: K. Swapna

Abstract:

A Series of Alkali-Earth Boro Tellurite (AEBT) glasses doped with different concentrations of Dy³⁺ ions have been prepared by using melt quenching technique and characterized through spectroscopic techniques such as optical absorption, excitation, emission and photoluminescence decay to understand their utility in optoelectronic devices such as lasers and white light emitting diodes (w-LEDs). Raman spectrum recorded for an undoped glass is used to measure the phonon energy of the host glass and various functional groups present in the host glass (AEBT). The intensities of the electronic transitions and the ligand environment around the Dy³⁺ ions were studied by applying Judd-Ofelt (J-O) theory to the recorded absorption spectra of the glasses. The evaluated J-O parameters are subsequently used to measure various radiative parameters such as transition probability (AR), radiative branching ratio (βR) and radiative lifetimes (τR) for the prominent fluorescent levels of Dy³⁺ ions in the as-prepared glasses. The luminescence spectra recorded at 387 nm excitation show three emission transitions (⁴F9/2→⁶H15/2 (blue), ⁴F9/2→⁶H13/2 (yellow) and ⁴F9/2 → ⁶H11/2 (red)) of which the yellow transition observed at 575 nm is found to be highly intense. The experimental branching ratio (βexp) and stimulated emission crosssection (σse) were measured from luminescence spectra. The experimental lifetimes (τexp) measured from the decay spectral profiles are combined with radiative lifetimes to measure quantum efficiencies of the as-prepared glasses. The yellow to blue intensity ratios and chromaticity color coordinates are found to vary with Dy³⁺ ion concentrations. The aforementioned results reveal that these glasses are aptly suitable for w-LEDs and laser devices.

Keywords: glasses, J-O parameters, photoluminescence, I-H model

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1224 The Role of Financial Literacy in Driving Consumer Well-Being

Authors: Amin Nazifi, Amir Raki, Doga Istanbulluoglu

Abstract:

The incorporation of technological advancements into financial services, commonly referred to as Fintech, is primarily aimed at promoting services that are accessible, convenient, and inclusive, thereby benefiting both consumers and businesses. Fintech services employ a variety of technologies, including Artificial Intelligence (AI), blockchain, and big data, to enhance the efficiency and productivity of traditional services. Cryptocurrency, a component of Fintech, is projected to be a trillion-dollar industry, with over 320 million consumers globally investing in various forms of cryptocurrencies. However, these potentially transformative services can also lead to adverse outcomes. For instance, recent Fintech innovations have been increasingly linked to misconduct and disservice, resulting in serious implications for consumer well-being. This could be attributed to the ease of access to Fintech, which enables adults to trade cryptocurrencies, shares, and stocks via mobile applications. However, there is little known about the darker aspects of technological advancements, such as Fintech. Hence, this study aims to generate scholarly insights into the design of robust and resilient Fintech services that can add value to businesses and enhance consumer well-being. Using a mixed-method approach, the study will investigate the personal and contextual factors influencing consumers’ adoption and usage of technology innovations and their impacts on consumer well-being. First, semi-structured interviews will be conducted with a sample of Fintech users until theoretical saturation is achieved. Subsequently, based on the findings of the first study, a quantitative study will be conducted to develop and empirically test the impacts of these factors on consumers’ well-being using an online survey with a sample of 300 participants experienced in using Fintech services. This study will contribute to the growing Transformative Service Research (TSR) literature by addressing the latest priorities in service research and shedding light on the impact of fintech services on consumer well-being.

Keywords: consumer well-being, financial literacy, Fintech, service innovation

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1223 Tree Dress and the Internet of Living Things

Authors: Vibeke Sorensen, Nagaraju Thummanapalli, J. Stephen Lansing

Abstract:

Inspired by the indigenous people of Borneo, Indonesia and their traditional bark cloth, artist and professor Vibeke Sorensen executed a “digital unwrapping” of several trees in Southeast Asia using a digital panorama camera and digitally “stitched” them together for printing onto sustainable silk and fashioning into the “Tree Dress”. This dress is a symbolic “un-wrapping” and “re-wrapping” of the tree’s bark onto a person as a second skin. The “digital bark” is directly responsive to the real tree through embedded and networked electronics that connect in real-time to sensors at the physical site of the living tree. LEDs and circuits inserted into the dress display the continuous measurement of the O2 / CO2, temperature, humidity, and light conditions at the tree. It is an “Internet of Living Things” (IOLT) textile that can be worn to track and interact with it. The computer system connecting the dress and the tree converts the gas emission data at the site of the real tree into sound and music as sonification. This communicates not only the scientific data but also translates it into a poetic representation. The wearer of the garment can symbolically identify with the tree, or “become one” with it by adorning its “skin.” In this way, the wearer also becomes a human agent for the tree, bringing its actual condition to direct perception of the wearer and others who may engage it. This project is an attempt to bring greater awareness to issues of deforestation by providing a direct access to living things separated by physical distance, and hopefully, to increase empathy for them by providing a way to sense individual trees and their daily existential condition through remote monitoring of data. Further extensions to this project and related issues of sustainability include the use of recycled and alternative plant materials such as bamboo and air plants, among others.

Keywords: IOLT, sonification, sustainability, tree, wearable technology

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1222 Community Radio as a Catalyst for Local Empowerment and Development in Rivers State: A Case Study of Local Government Areas

Authors: Akpobome Harrison

Abstract:

Community radio serves as a potent vehicle for amplifying local voices and driving community progress worldwide. It facilitates grassroots communication, empowers residents, and significantly contributes to social, cultural, and economic development. This study investigates the pivotal roles of community radio in elevating local voices and advancing development within Emuoha, Obio-Akpor, and Ikwerre Local Government Areas in Rivers State. Employing a quantitative methodology, the research involved random sampling of respondents via questionnaires. The findings underscore the transformative power of community radio in promoting local voices and fostering development, particularly within Rivers State. Moreover, community radio platforms empower marginalized populations, providing them with a voice and an opportunity to actively participate in the media landscape, share their stories, and express their concerns. This empowerment holds the potential to enhance civic engagement and communal harmony. Community radio stations often prioritize local news, events, and subjects that may not receive adequate coverage in mainstream media, thus facilitating the dissemination of vital community information, including local news, weather updates, and emergency alerts. In light of these observations, this paper advocates for the encouragement of community radio by both the state government and private media entities to facilitate seamless information dissemination. Additionally, the paper highlights the significant role played by the use of Pidgin English as a communication tool, particularly in providing understanding and a voice to marginalized individuals in rural communities.

Keywords: community radio, local voices, marginalized populations, information dissemination, pidgin english, grassroots communication

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1221 Adding Business Value in Enterprise Applications through Quality Matrices Using Agile

Authors: Afshan Saad, Muhammad Saad, Shah Muhammad Emaduddin

Abstract:

Nowadays the business condition is so quick paced that enhancing ourselves consistently has turned into a huge factor for the presence of an undertaking. We can check this for structural building and significantly more so in the quick-paced universe of data innovation and programming designing. The lithe philosophies, similar to Scrum, have a devoted advance in the process that objectives the enhancement of the improvement procedure and programming items. Pivotal to process enhancement is to pick up data that grants you to assess the condition of the procedure and its items. From the status data, you can design activities for the upgrade and furthermore assess the accomplishment of those activities. This investigation builds a model that measures the product nature of the improvement procedure. The product quality is dependent on the useful and auxiliary nature of the product items, besides the nature of the advancement procedure is likewise vital to enhance programming quality. Utilitarian quality covers the adherence to client prerequisites, while the auxiliary quality tends to the structure of the product item's source code with reference to its practicality. The procedure quality is identified with the consistency and expectedness of the improvement procedure. The product quality model is connected in a business setting by social occasion the information for the product measurements in the model. To assess the product quality model, we investigate the information and present it to the general population engaged with the light-footed programming improvement process. The outcomes from the application and the client input recommend that the model empowers a reasonable evaluation of the product quality and that it very well may be utilized to help the persistent enhancement of the advancement procedure and programming items.

Keywords: Agile SDLC Tools, Agile Software development, business value, enterprise applications, IBM, IBM Rational Team Concert, RTC, software quality, software metrics

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1220 Impact of Soot on NH3-SCR, NH3 Oxidation and NH3 TPD over Cu/SSZ-13 Zeolite

Authors: Lidija Trandafilovic, Kirsten Leistner, Marie Stenfeldt, Louise Olsson

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Ammonia Selective Catalytic Reduction (NH3 SCR), is one of the most efficient post combustion abatement technologies for removing NOx from diesel engines. In order to remove soot, diesel particulate filters (DPF) are used. Recently, SCR coated filters have been introduced, which captures soot and simultaneously is active for ammonia SCR. There are large advantages with using SCR coated filters, such as decreased volume and also better light off characteristics, since both the SCR function as well as filter function is close to the engine. The objective of this work was to examine the effect of soot, produced using an engine bench, on Cu/SSZ-13 catalysts. The impact of soot on Cu/SSZ-13 in standard SCR, NH3 oxidation, NH3 temperature programmed desorption (TPD), as well as soot oxidation (with and without water) was examined using flow reactor measurements. In all experiments, prior to the soot loading, the fresh activity of Cu/SSZ-13 was recorded with stepwise increasing the temperature from 100°C till 600°C. Thereafter, the sample was loaded with soot and the experiment was repeated in the temperature range from 100°C till 700°C. The amount of CO and CO2 produced in each experiment is used to calculate the soot oxidized at each steady state temperature. The soot oxidized during the heating to next temperature step is included, e.g. the CO+CO2 produced when increasing the temperature to 600°C is added to the 600°C step. The influence of the two factors seem to be of the most importance to soot oxidation: ammonia and water. The influence of water on soot oxidation shift the maximum of CO2 and CO production towards lower temperatures, thus water increases the soot oxidation. Moreover, when adding ammonia to the system it is clear that the soot oxidation is lowered in the presence of ammonia, resulting in larger integrated COx at 500°C for O2+H2O, while opposite results at 600 °C was received where more was oxidised for O2+H2O+NH3 case. To conclude the presence of ammonia reduces the soot oxidation, which is in line with the ammonia TPD results where we found ammonia storage on the soot. Interestingly, during ammonia SCR conditions the activity for soot oxidation is regained at 500°C. At this high temperature the SCR zone is very short, thus the majority of the catalyst is not exposed to ammonia and therefore the inhibition effect of ammonia is not observed.

Keywords: NH3-SCR, Cu/SSZ-13, soot, zeolite

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1219 An Evolutionary Perspective on the Role of Extrinsic Noise in Filtering Transcript Variability in Small RNA Regulation in Bacteria

Authors: Rinat Arbel-Goren, Joel Stavans

Abstract:

Cell-to-cell variations in transcript or protein abundance, called noise, may give rise to phenotypic variability between isogenic cells, enhancing the probability of survival under stress conditions. These variations may be introduced by post-transcriptional regulatory processes such as non-coding, small RNAs stoichiometric degradation of target transcripts in bacteria. We study the iron homeostasis network in Escherichia coli, in which the RyhB small RNA regulates the expression of various targets as a model system. Using fluorescence reporter genes to detect protein levels and single-molecule fluorescence in situ hybridization to monitor transcripts levels in individual cells, allows us to compare noise at both transcript and protein levels. The experimental results and computer simulations show that extrinsic noise buffers through a feed-forward loop configuration the increase in variability introduced at the transcript level by iron deprivation, illuminating the important role that extrinsic noise plays during stress. Surprisingly, extrinsic noise also decouples of fluctuations of two different targets, in spite of RyhB being a common upstream factor degrading both. Thus, phenotypic variability increases under stress conditions by the decoupling of target fluctuations in the same cell rather than by increasing the noise of each. We also present preliminary results on the adaptation of cells to prolonged iron deprivation in order to shed light on the evolutionary role of post-transcriptional downregulation by small RNAs.

Keywords: cell-to-cell variability, Escherichia coli, noise, single-molecule fluorescence in situ hybridization (smFISH), transcript

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1218 The Impact of Neighbourhood Built-Environment on the Formulation and Facilitation of Bottom-up Mutual Help Networks for Senior Residents in Singapore

Authors: Wei Zhang, Chye Kiang Heng, John Chye Fung

Abstract:

Background: The world’s demographics is currently undergoing the largest wave of both rapid ageing and dramatic urbanisation in human history. As one of the most rapidly ageing countries, Singapore will see about one in four residents aged 65 years and above by 2030 in its high-rise and high-density urban environment. Research questions: To support urban seniors ageing in place and interdependence among senior residents and their informal caregivers, this study argues a community-based care model with bottom-up mutual help networks and asks how neighbourhood built-environment influences the formulation and facilitation of bottom-up mutual help networks in Singapore. Methods: Two public housing communities with different physical environment and rich age-friendly neighbourhood initiatives were chosen as the case studies. The categories, participants and places of bottom-up mutual help activities will be obtained via field observation, non-structural interviews of participants, service providers and managers of care facilities, and documents. Mapping and content analysis will be used to explore the influences of neighbourhood built-environment on the formulation and facilitation of bottom-up mutual help networks. Results and conclusions: The results showed that neighbourhood design, place programming, and place governance have a confluence on the bottom-up mutual help networks for senior residents. Significance: The outcomes of this study will provide fresh evidence for paradigm shifts of community-based care for the elderly and neighbourhood planning. In addition, the research findings will shed light on meaningful implications of urban planners and policy makers as they tackle with the issues arising from the ageing society.

Keywords: Built environment, Mutual help, Neighbourhood, Senior residents, Singapore

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1217 Emotional Intelligence Training: Helping Non-Native Pre-Service EFL Teachers to Overcome Speaking Anxiety: The Case of Pre-Service Teachers of English, Algeria

Authors: Khiari Nor El Houda, Hiouani Amira Sarra

Abstract:

Many EFL students with high capacities are hidden because they suffer from speaking anxiety (SA). Most of them find public speaking much demanding. They feel unable to communicate, they fear to make mistakes and they fear negative evaluation or being called on. With the growing number of the learners who suffer from foreign language speaking anxiety (FLSA), it is becoming increasingly difficult to ignore its harmful outcomes on their performance and success, especially during their first contact with the pupils, as they will be teaching in the near future. Different researchers suggested different ways to minimize the negative effects of FLSA. The present study sheds light on emotional intelligence skills training as an effective strategy not only to influence public speaking success but also to help pre-service EFL teachers lessen their speaking anxiety and eventually to prepare them for their professional career. A quasi-experiment was used in order to examine the research hypothesis. We worked with two groups of third-year EFL students at Oum El Bouaghi University. The Foreign Language Classroom Anxiety Scale (FLCAS) and the Emotional Quotient Inventory (EQ-i) were used to collect data about the participants’ FLSA and EI levels. The analysis of the data has yielded that the assumption that there is a negative correlation between EI and FLSA was statistically validated by the Pearson Correlation Test, concluding that, the more emotionally intelligent the individual is the less anxious s/he will be. In addition, the lack of amelioration in the results of the control group and the noteworthy improvement in the experimental group results led us to conclude that EI skills training was an effective strategy in minimizing the FLSA level and therefore, we confirmed our research hypothesis.

Keywords: emotional intelligence, emotional intelligence skills training, EQ-I, FLCAS, foreign language speaking anxiety, pre-service EFL teachers

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1216 Argentine Immigrant Policy: A Qualitative Analysis of Changes and Trends from 2016 on

Authors: Romeu Bonk Mesquita

Abstract:

Argentina is the South American number 1 country of destiny to intraregional migration flows. This research aims to shed light on the main trends of the Argentine immigrant policy from 2016 on, when Mauricio Marci was elected President, taking the approval of the current and fairly protective of human rights Ley de Migraciones (2003) as an analytical starting point. Foreign Policy Analysis (FPA) serves as the theoretical background, highlighting decision-making processes and institutional designs that encourage or constraint political and social actors. The analysis goes through domestic and international levels, observing how immigration policy is formulated as a public policy and is simultaneously connected to Mercosur and other international organizations, such as the International Organization for Migration (IOM) and the United Nations High Commissioner for Refugees (UNHCR). Thus, the study revolves around the Direccion Nacional de Migraciones, which is the state agency in charge of executing the country’s immigrant policy, as to comprehend how its internal processes and the connections it has with both domestic and international institutions shape Argentina’s immigrant policy formulation and execution. Also, it aims to locate the migration agenda within the country’s contemporary social and political context. The methodology is qualitative, case-based and oriented by process-tracing techniques. Empirical evidence gathered includes official documents and data, media coverage and interviews to key-informants. Recent events, such as the Decreto de Necesidad y Urgencia 70/2017 issued by President Macri, and the return of discursive association between migration and criminality, indicate a trend of nationalization and securitization of the immigration policy in contemporary Argentina.

Keywords: Argentine foreign policy, human rights, immigrant policy, Mercosur

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1215 Research on the Role of Platelet Derived Growth Factor Receptor Beta in Promoting Dedifferentiation and Pulmonary Metastasis of Osteosarcoma Under Hypoxic Microenvironment

Authors: Enjie Xu, Zhen Huang, Kunpeng Zhu, Jianping Hu, Xiaolong Ma, Yongjie Wang, Jiazhuang Zhu, Chunlin Zhang

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Abstract: Hypoxia and dedifferentiation of osteosarcoma (OS) cells leads to poor prognosis. We plan to identify the role of hypoxia on dedifferentiation and the associated signaling pathways. We performed a sphere formation assay and determined spheroid cells as dedifferentiated cells by detecting stem cell-like markers. RNAi assay was used to explore the expression relationship between hypoxia inducible factor 1 subunit alpha (HIF1A) and platelet derived growth factor receptor beta (PDGFRB). We obtained PDGFRB knockdown and overexpression cells through lentiviral infection experiments and the effects of PDGFRB on cytoskeleton rearrangement and cell adhesion were explored by immunocytochemistry. Wound-healing experiments, transwell assays, and animal trials were employed to investigate the effect of PDGFRB on OS metastasis. Dedifferentiated OS cells were found to exhibit high expression of HIF1A and PDGFRB, and HIF1A promoted the expression of PDGFRB, subsequently activated ras homolog family member A (RhoA), and increased the phosphorylation of myosin light chain (MLC). PDGFRB also enhanced the phosphorylation of focal adhesion kinase (FAK). The OS cell morphology and vinculin distribution were altered by PDGFRB. PDGFRB also promoted cell dedifferentiation and had a significant impact on the metastasis of OS cells both in vitro and in vivo. Our results demonstrated that HIF1A up-regulated PDGFRB under hypoxic conditions, and PDGFRB regulated the actin cytoskeleton by activating RhoA and subsequently phosphorylating MLC, thereby promoting OS dedifferentiation and pulmonary metastasis.

Keywords: osteosarcoma, dedifferentiation, metastasis, cytoskeleton rearrangement, PDGFRB, hypoxia

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1214 Conversion of Sweet Sorghum Bagasse to Sugars for Succinic Acid Production

Authors: Enlin Lo, Ioannis Dogaris, George Philippidis

Abstract:

Succinic acid is a compound used for manufacturing lacquers, resins, and other coating chemicals. It is also used in the food and beverage industry as a flavor additive. It is predominantly manufactured from petrochemicals, but it can also be produced by fermentation of sugars from renewable feedstocks, such as plant biomass. Bio-based succinic acid has great potential in becoming a platform chemical (building block) for commodity and high-value chemicals. In this study, the production of bio-based succinic acid from sweet sorghum was investigated. Sweet sorghum has high fermentable sugar content and can be cultivated in a variety of climates. In order to avoid competition with food feedstocks, its non-edible ‘bagasse’ (the fiber part after extracting the juice) was targeted. Initially, various conditions of pretreating sweet sorghum bagasse (SSB) were studied in an effort to remove most of the non-fermentable components and expose the cellulosic fiber containing the fermentable sugars (glucose). Concentrated (83%) phosphoric acid was utilized at temperatures 50-80 oC for 30-60 min at various SSB loadings (10-15%), coupled with enzymatic hydrolysis using commercial cellulase (Ctec2, Novozymes) enzyme, to identify the conditions that lead to the highest glucose yields for subsequent fermentation to succinic acid. As the pretreatment temperature and duration increased, the bagasse color changed from light brown to dark brown-black, indicating decomposition, which ranged from 15% to 72%, while the theoretical glucose yield is 91%. With Minitab software statistical analysis, a model was built to identify the optimal pretreatment condition for maximum glucose released. The projected theoretical bio-based succinic acid production is 23g per 100g of SSB, which will be confirmed with fermentation experiments using the bacterium Actinobacillus succinogenes.

Keywords: biomass, cellulose, enzymatic hydrolysis, fermentation, pretreatment, succinic acid

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1213 No Histological and Biochemical Changes Following Administration of Tenofovir Nanoparticles: Animal Model Study

Authors: Aniekan Peter, ECS Naidu, Edidiong Akang, U. Offor, R. Kalhapure, A. A. Chuturgoon, T. Govender, O. O. Azu

Abstract:

Introduction: Nano-drugs are novel innovations in the management of human immunodeficiency virus (HIV) pandemic, especially resistant strains of the virus in their sanctuary sites: testis and the brain. There are safety concerns to be addressed to achieve the full potential of this new drug delivery system. Aim of study: Our study was designed to investigate toxicity profile of Tenofovir Nanoparticle (TDF-N) synthesized by University of Kwazulu-Natal (UKZN) Nano-team for prevention and treatment of HIV infection. Methodology: Ten adult male Sprague-Dawley rats maintained at the Animal House of the Biomedical Resources Unit UKZN were used for the study. The animals were weighed and divided into two groups of 5 animal each. Control animals (A) were administered with normal saline. Therapeutic dose (4.3 mg/kg) of TDF-N was administered to group B. At the end of four weeks, animals were weighed and sacrificed. Liver and kidney were removed fixed in formal saline, processed and stained using H/E, PAS and MT stains for light microscopy. Serum was obtained for renal function test (RFT), liver function test (LFT) and full blood count (FBC) using appropriate analysers. Cellular measurements were done using ImageJ and Leica software 2.0. Data were analysed using graph pad 6, values < 0.05 were significant. Results: We reported no histological alterations in the liver, kidney, FBC, LFT and RFT between the TDF-N animals and saline control. There were no significant differences in weight, organo-somatic index and histological measurements in the treatment group when compared with saline control. Conclusion/recommendations: TDF-N is not toxic to the liver, kidney and blood cells in our study. More studies using human subjects is recommended.

Keywords: tenofovir nanoparticles, liver, kidney, blood cells

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1212 Assessment of Some Biological Activities of Methanolic Crude Extract from Polygonum maritimum L.

Authors: Imad Abdelhamid El-Haci, Wissame Mazari, Fayçal Hassani, Fawzia Atik Bekkara

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Much attention has been paid to the antioxidants, which are expected to prevent food and living systems from peroxidative damage. Incorporation of synthetic antioxidants in food products is under strict regulation due to the potential health hazards caused by such compounds. The use of plants as traditional health remedies is very popular and important for 80% of the world’s population in African, Asian, Latin America and Middle Eastern Countries. Their use is reported to have minimal side effects. In recent years, pharmaceutical companies have spent considerable time and money in developing therapeutics based upon natural products extracted from plants. In other part, due to the continuous emergence of antibiotic-resistant strains there is continual demand for new antibiotics. Chemical compounds from medicinal plant especially are targeted by many researches. In this light, genus Polygonum (Polygonaceae), comprising about 45 genera (300 species), is distributed worldwide, mostly in north temperate regions. They have been reported to have uses in traditional medicine, such as anti-inflammation, promoting blood circulation, dysentery, diuretic, haemorrhage and many other uses. In our study, Polygonum maritimum (from Algerian coast) was extracted with 80% methanol to obtain a crude extract. P. maritimum extract (PME) had a very high content of total phenol, which was 352.49 ± 18.03 mg/g dry weight, expressed as gallic acid equivalent. PME exhibited excellent antioxidant activity, as measured using DPPH and H2O2 scavenging assays. It also showed a high antibacterial activity against gram positive bacterial strains: Bacillus cereus, Bacillus subtilis and Staphylococcus aureus with an MIC 0,12 mg/mL.

Keywords: Polygonum maritimum, crude extract, antioxidant activity, antibacterial activity

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1211 Analytical Slope Stability Analysis Based on the Statistical Characterization of Soil Shear Strength

Authors: Bernardo C. P. Albuquerque, Darym J. F. Campos

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Increasing our ability to solve complex engineering problems is directly related to the processing capacity of computers. By means of such equipments, one is able to fast and accurately run numerical algorithms. Besides the increasing interest in numerical simulations, probabilistic approaches are also of great importance. This way, statistical tools have shown their relevance to the modelling of practical engineering problems. In general, statistical approaches to such problems consider that the random variables involved follow a normal distribution. This assumption tends to provide incorrect results when skew data is present since normal distributions are symmetric about their means. Thus, in order to visualize and quantify this aspect, 9 statistical distributions (symmetric and skew) have been considered to model a hypothetical slope stability problem. The data modeled is the friction angle of a superficial soil in Brasilia, Brazil. Despite the apparent universality, the normal distribution did not qualify as the best fit. In the present effort, data obtained in consolidated-drained triaxial tests and saturated direct shear tests have been modeled and used to analytically derive the probability density function (PDF) of the safety factor of a hypothetical slope based on Mohr-Coulomb rupture criterion. Therefore, based on this analysis, it is possible to explicitly derive the failure probability considering the friction angle as a random variable. Furthermore, it is possible to compare the stability analysis when the friction angle is modelled as a Dagum distribution (distribution that presented the best fit to the histogram) and as a Normal distribution. This comparison leads to relevant differences when analyzed in light of the risk management.

Keywords: statistical slope stability analysis, skew distributions, probability of failure, functions of random variables

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1210 The Effect of Speech-Shaped Noise and Speaker’s Voice Quality on First-Grade Children’s Speech Perception and Listening Comprehension

Authors: I. Schiller, D. Morsomme, A. Remacle

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Children’s ability to process spoken language develops until the late teenage years. At school, where efficient spoken language processing is key to academic achievement, listening conditions are often unfavorable. High background noise and poor teacher’s voice represent typical sources of interference. It can be assumed that these factors particularly affect primary school children, because their language and literacy skills are still low. While it is generally accepted that background noise and impaired voice impede spoken language processing, there is an increasing need for analyzing impacts within specific linguistic areas. Against this background, the aim of the study was to investigate the effect of speech-shaped noise and imitated dysphonic voice on first-grade primary school children’s speech perception and sentence comprehension. Via headphones, 5 to 6-year-old children, recruited within the French-speaking community of Belgium, listened to and performed a minimal-pair discrimination task and a sentence-picture matching task. Stimuli were randomly presented according to four experimental conditions: (1) normal voice / no noise, (2) normal voice / noise, (3) impaired voice / no noise, and (4) impaired voice / noise. The primary outcome measure was task score. How did performance vary with respect to listening condition? Preliminary results will be presented with respect to speech perception and sentence comprehension and carefully interpreted in the light of past findings. This study helps to support our understanding of children’s language processing skills under adverse conditions. Results shall serve as a starting point for probing new measures to optimize children’s learning environment.

Keywords: impaired voice, sentence comprehension, speech perception, speech-shaped noise, spoken language processing

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1209 Planning for Enviromental and Social Sustainability in Coastal Areas: A Case of Alappad

Authors: K. Vrinda

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Coastal ecosystems across the world are facing a lot of challenges due to natural phenomena as well as from uncontrolled human interventions. Here, Alappad, a coastal island situated in Kerala, India is undergoing significant damage and is gradually losing its environmental and social sustainability. The area is blessed with very rare and precious black mineral sand deposits. Sand mining for these minerals started in 1911 and is still continuing. But, unfortunately all the problems that Alappad faces now, have its root on mining of this mineral sand. The land area is continuously diminishing due to sea erosion. The mining has also caused displacement of people and environmental degradation. Marine life also is getting affected by mining on beach and pollution. The inhabitants are fishermen who are largely dependent on the eco-system for a living. So loss of environmental sustainability subsequently affects social sustainability too. Now the damage has reached a point beyond which our actions may not be able to make any impact. This was one of the most affected areas of the 2004 tsunami and the environmental degradation has further increased the vulnerability. So this study focuses on understanding the concerns related to the resource utilization, environment and the indigenous community staying there, and on formulating suitable strategies to restore the sustainability of the area. An extensive study was conducted on site, to find out the physical, social, and economical characteristics of the area. A focus group discussion with the inhabitants shed light on different issues they face in their day-to-day life. The analysis of all these data, led to the formation of a new development vision for the area which focuses on environmental restoration and socio-economic development while allowing controlled exploitation of resources. A participatory approach is formulated which enables these three aspects through community based programs.

Keywords: Community development, Disaster resilience, Ecological restoration, Environmental sustainability, Social-environmental planning, Social Sustainability

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1208 Towards Sustainable Consumption: A Framework for Assessing Supplier's Commitment

Authors: O. O. Oguntoye

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Product consumption constitutes an important consideration for sustainable development. Seeing how product consumption could be highly unsustainable, coupled with how existing policies on corporate responsibility do not particularly address the consumption aspect of product lifecycle, conducting this research became necessary. The research makes an attempt to provide a framework by which to gauge corporate responsibility of product suppliers in terms of their commitment towards the sustainable consumption of their products. Through an exploration of relevant literature, independently established ideas with which to assess a given product supplier were galvanised into a four-criterion framework. The criteria are: (1) Embeddedness of consumption as a factor in corporate sustainability policy, (2) Level of understanding of consumption behaviour, (3) Breadth of behaviour-influencing strategies adopted, and (4) Inclusiveness for all main dimensions of sustainability. This resulting framework was then applied in a case study involving a UK-based furniture supplier where interviews and content analysis of corporate documents were used as the mode for primary data collection. From the case study, it was found that the supplier had performed to different levels across the four themes of the assessment. Two major areas for improvement were however identified – one is for the furniture supplier to focus more proactively on understanding consumption behaviour and, two is for it to widen the scope of its current strategies for enhancing sustainable consumption of supplied furniture. As a generalisation, the framework presented here makes it possible for companies to reflect with a sense of guidance, how they have demonstrated commitment towards sustainable consumption through their values, culture, and operations. It also provides a foundation for developing standardized assessment which the current widely used frameworks such as the GRI, the Global Compact, and others do not cover. While these popularly used frameworks mainly focus on sustainability of companies within the production and supply chain management contexts (i.e. mostly ‘upstream’), the framework here provides an extension by bringing the ‘downstream’ or consumer bit into light.

Keywords: corporate sustainability, design for sustainable consumption, extended producer responsibility, sustainable consumer behaviour

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1207 Rheological Properties of Polymer Systems in Magnetic Field

Authors: T. S. Soliman, A. G. Galyas, E. V. Rusinova, S. A. Vshivkov

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The liquid crystals combining properties of a liquid and an anisotropic crystal substance play an important role in a science and engineering. Molecules of cellulose and its derivatives have rigid helical conformation, stabilized by intramolecular hydrogen bonds. Therefore the macromolecules of these polymers are capable to be ordered at dissolution and form liquid crystals of cholesteric type. Phase diagrams of solutions of some cellulose derivatives are known. However, little is known about the effect of a magnetic field on the viscosity of polymer solutions. The systems hydroxypropyl cellulose (HPC) – ethanol, HPC – ethylene glycol, HPC–DМАA, HPC–DMF, ethyl cellulose (EC)–ethanol, EC–DMF, were studied in the presence and absence of magnetic field. The solution viscosity was determined on a Rheotest RN 4.1 rheometer. The effect of a magnetic field on the solution properties was studied with the use of two magnets, which induces a magnetic-field-lines directed perpendicularly and parallel to the rotational axis of a rotor. Application of the magnetic field is shown to be accompanied by an increase in the additional assembly of macromolecules, as is evident from a gain in the radii of light scattering particles. In the presence of a magnetic field, the long chains of macromolecules are oriented in parallel with field lines. Such an orientation is associated with the molecular diamagnetic anisotropy of macromolecules. As a result, supramolecular particles are formed, especially in the vicinity of the region of liquid crystalline phase transition. The magnetic field leads to the increase in viscosity of solutions. The results were used to plot the concentration dependence of η/η0, where η and η0 are the viscosities of solutions in the presence and absence of a magnetic field, respectively. In this case, the values of viscosity corresponding to low shear rates were chosen because the concentration dependence of viscosity at low shear rates is typical for anisotropic systems. In the investigated composition range, the values of η/η0 are described by a curve with a maximum.

Keywords: rheology, liquid crystals, magnetic field, cellulose ethers

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1206 Characteristics of Middle Grade Students' Solution Strategies While Reasoning the Correctness of the Statements Related to Numbers

Authors: Ayşegül Çabuk, Mine Işıksal

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Mathematics is a sense-making activity so that it requires meaningful learning. Hence based on this idea, meaningful mathematical connections are necessary to learn mathematics. At that point, the major question has become that which educational methods can provide opportunities to provide mathematical connections and to understand mathematics. The amalgam of reasoning and proof can be the one of the methods that creates opportunities to learn mathematics in a meaningful way. However, even if reasoning and proof should be included from prekindergarten to grade 12, studies in literature generally include secondary school students and pre-service mathematics teachers. With the light of the idea that the amalgam of reasoning and proof has significant effect on middle school students' mathematical learning, this study aims to investigate middle grade students' tendencies while reasoning the correctness of statements related to numbers. The sample included 272 middle grade students, specifically 69 of them were sixth grade students (25.4%), 101 of them were seventh grade students (37.1%) and 102 of them were eighth grade students (37.5%). Data was gathered through an achievement test including 2 essay types of problems about algebra. The answers of two items were analyzed both quantitatively and qualitatively in terms of students' solutions strategies while reasoning the correctness of the statements. Similar on the findings in the literature, most of the students, in all grade levels, used numerical examples to judge the statements. Moreover the results also showed that the majority of these students appear to believe that providing one or more selected examples is sufficient to show the correctness of the statement. Hence based on the findings of the study, even students in earlier ages have proving and reasoning abilities their reasoning's generally based on the empirical evidences. Therefore, it is suggested that examples and example-based reasoning can be a fundamental role on to generate systematical reasoning and proof insight in earlier ages.

Keywords: reasoning, mathematics learning, middle grade students

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1205 Relieving Flood Damages In Malaysia through Tax Policies And Measures: A Comparative Analysis

Authors: Chee Fei Chang, May Yee Ng

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As a result of its geographical location, flood is a natural disaster that happens regularly in Malaysia. Every year, heavy rainfall is brought by the cyclical monsoon to the East coast of Peninsular Malaysia. In recent years, the occurrence of unexpected heavy downpour somehow connected to climate-change phenomena is also on the increasing trend. Ironically, despite that Malaysians have suffered significant monetary losses as a result of the recurring floods in past many decades, little has been done by the government from the perspective of taxation. Perhaps due to political reason or as a populist measure, the federal and local government are more inclined to offer small cash handout then rolling out long-term tax policy or measure in relieving the financial and tax burden of the victims and affected business entities. Except for the one-off tax break granted to affected businesses in 2007, the authors have not found any income tax exemption or deduction order gazetted with regard to flood disaster. Hence, it is imperative for this study to explore the need and challenges of implementing flood inflicted disaster tax relief or credit in Malaysia. This research consists of two major parts. First, the assessment of relevant tax policies/ measures with regard to non-government organisations and other affected parties. Content and thematic analyses will be applied on current tax legislations and orders issued for this part. Second, a comparative analysis will be conducted benchmarking various disaster tax reliefs and credits implemented in developed countries. Resulting from the increasing climate change-related disasters in Malaysia, the findings of this study will shed light on the importance of introducing disaster tax relief measures to assist individual victims as well as the affected businesses.

Keywords: climate-changed related disaster, disaster tax credits, tax relief for victims, tax measures for disaster recovery

Procedia PDF Downloads 123