Search results for: function of the country image
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 11259

Search results for: function of the country image

8439 A Phenomenological Study on the Role of Civil Society Organizations in Supporting Urban Refugees in Thailand

Authors: Rowena Clemino Alcoba

Abstract:

Thailand is host to the largest number of refugees in the region. The country has been one of the most accessible points of entry to refugees around the world because it has relatively lenient visa requirements, enabling asylum seekers to enter the country and subsequently search for legal assistance. However, because Thailand is not a signatory to the 1951 Geneva Convention on Refugees which governs the refugee status determination and safeguards several rights of the refugees, there are no national laws or administrative framework on the protection of refugees. Refugees are considered as illegal migrants, and certain groups are permitted to stay temporarily only upon executive discretion. Aside from the documented group of refugees from the Myanmar border, there are many others who came from different parts of the world. They are known as urban refugees believed to be in the thousands and are scattered in the impoverished areas of Bangkok and the suburbs. This study aims to advance understanding of the role of civil society organizations in supporting refugees, with particular focus on urban refugees. Using the method of triangulation in qualitative research, the study investigates the life journey of a refugee family from Pakistan, their difficulties and struggles to survive in perilous situations. The study presents the dynamics of how civil society works and collaborates to fill the gap for much-needed social services. It also discusses the depth and scope of the role of faith actors in the protection and support of this vulnerable sector. The engagement of civil society reveals framework and structure that aims to create long-term impact. The help provided is not merely monetary or material dole-outs but a platform for refugees to integrate with community, develop skills and make productive use of their time.

Keywords: asylum seeker, civil society, faith actors, refugees

Procedia PDF Downloads 150
8438 Political Party Mobilization Strategies in Ghana: A Comparative Analysis of Three Constituencies

Authors: F. Agbele

Abstract:

Elections are core democratic institutions. Consequently, voter participation during elections is paramount to democratic governance as it serves as a medium to legitimize authority and make the privileges of electoral democracy meaningful to citizens. To this effect, the topic of voter mobilization and subsequent turnout level have been largely studied in advanced democracies. In young and consolidating democracies, the debate has, however, revolves around the huge reliance on ethnic and regional appeals. According to the Author’s knowledge, studies on electoral mobilization especially within the African context have argued the use of ethnic linkages by political parties to mobilize voters during elections. Literature has however not differentiated between the level of democratic dispensation among African countries and the use of ethnic linkages. The question, however, is whether the state of the country’s democracy determines the strategies employed by political parties to induce voter participation. In other words, do parties simply play ethno-regional cards as strongly suggested by literature or will consider an arrayed of strategies to mobilize voters? Additionally, studies have not differentiated the impact of mobilization strategy within a country, i.e. between high to low turnout areas. They have also not distinguished between strategies employed by an incumbent or an opposition party. This paper, therefore, is a comparative analysis of voter mobilization in Ghana. It uses original survey and interview data from three constituencies in Ghana: Nanton, Assin North, and Ellembelle, which are typical cases of high, average and low turnout areas, respectively. The data were concurrently collected during fieldworks conducted in November 2016 to February 2017, and again from July to August 2017. The study found that political parties within a consolidating democracy employ a blend of strategies to ensure turnout by both parties’ faithful and swing voters. The dominant strategies used depends on whether the party is an incumbent or in opposition. While an incumbent may depend more on personalistic and clientelistic strategies, parties in opposition will largely use programmatic strategies, which entails making many campaign promises. Additionally, opposition parties do use clientelistic tactics, but not on the same level as the incumbent. Similarly, within the context of this study, the use of ethnic linkage by political parties to mobilize voters has not been found to be as strong as suggested in the literature. Further, location was key in determining the strategy to use. In all, the consolidation process of a democratic country like Ghana means the change of mobilization strategies used by political parties, which entail a gradual shift from ethnic linkages to programmatic and other forms of non-programmatic strategies.

Keywords: comparative analysis, elections, mobilization strategies, voter turnout

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8437 The Relationship between Renewable Energy, Real Income, Tourism and Air Pollution

Authors: Eyup Dogan

Abstract:

One criticism of the energy-growth-environment literature, to the best of our knowledge, is that only a few studies analyze the influence of tourism on CO₂ emissions even though tourism sector is closely related to the environment. The other criticism is the selection of methodology. Panel estimation techniques that fail to consider both heterogeneity and cross-sectional dependence across countries can cause forecasting errors. To fulfill the mentioned gaps in the literature, this study analyzes the impacts of real GDP, renewable energy and tourism on the levels of carbon dioxide (CO₂) emissions for the top 10 most-visited countries around the world. This study focuses on the top 10 touristic (most-visited) countries because they receive about the half of the worldwide tourist arrivals in late years and are among the top ones in 'Renewables Energy Country Attractiveness Index (RECAI)'. By looking at Pesaran’s CD test and average growth rates of variables for each country, we detect the presence of cross-sectional dependence and heterogeneity. Hence, this study uses second generation econometric techniques (cross-sectionally augmented Dickey-Fuller (CADF), and cross-sectionally augmented IPS (CIPS) unit root test, the LM bootstrap cointegration test, and the DOLS and the FMOLS estimators) which are robust to the mentioned issues. Therefore, the reported results become accurate and reliable. It is found that renewable energy mitigates the pollution whereas real GDP and tourism contribute to carbon emissions. Thus, regulatory policies are necessary to increase the awareness of sustainable tourism. In addition, the use of renewable energy and the adoption of clean technologies in tourism sector as well as in producing goods and services play significant roles in reducing the levels of emissions.

Keywords: air pollution, tourism, renewable energy, income, panel data

Procedia PDF Downloads 186
8436 Integrating Critical Stylistics and Visual Grammar: A Multimodal Stylistic Approach to the Analysis of Non-Literary Texts

Authors: Shatha Khuzaee

Abstract:

The study develops multimodal stylistic approach to analyse a number of BBC online news articles reporting some key events from the so called ‘Arab Uprisings’. Critical stylistics (CS) and visual grammar (VG) provide insightful arguments to the ways ideology is projected through different verbal and visual modes, yet they are mode specific because they examine how each mode projects its meaning separately and do not attempt to clarify what happens intersemiotically when the two modes co-occur. Therefore, it is the task undertaken in this research to propose multimodal stylistic approach that addresses the issue of ideology construction when the two modes co-occur. Informed by functional grammar and social semiotics, the analysis attempts to integrate three linguistic models developed in critical stylistics, namely, transitivity choices, prioritizing and hypothesizing along with their visual equivalents adopted from visual grammar to investigate the way ideology is constructed, in multimodal text, when text/image participate and interrelate in the process of meaning making on the textual level of analysis. The analysis provides comprehensive theoretical and analytical elaborations on the different points of integration between CS linguistic models and VG equivalents which operate on the textual level of analysis to better account for ideology construction in news as non-literary multimodal texts. It is argued that the analysis well thought out a plan that would remark the first step towards the integration between the well-established linguistic models of critical stylistics and that of visual analysis to analyse multimodal texts on the textual level. Both approaches are compatible to produce multimodal stylistic approach because they intend to analyse text and image depending on whatever textual evidence is available. This supports the analysis maintain the rigor and replicability needed for a stylistic analysis like the one undertaken in this study.

Keywords: multimodality, stylistics, visual grammar, social semiotics, functional grammar

Procedia PDF Downloads 223
8435 Suppression of Immunostimulatory Function of Dendritic Cells and Prolongation of Skin Allograft Survival by Dryocrassin

Authors: Hsin-Lien Lin, Ju-Hui Fu

Abstract:

Dendritic cells (DCs) are the major professional antigen-presenting cells for the development of optimal T-cell immunity. DCs can be used as pharmacological targets to screen novel biological modifiers for the treatment of harmful immune responses, such as transplantation rejection. Dryopteris crassirhizoma Nakai (Aspiadaceae) is used for traditional herbal medicine in the region of East Asia. The root of this fern plant has been listed for treating inflammatory diseases. Dryocrassin is the tetrameric phlorophenone component derived from Dryopteris. Here, we tested the immunomodulatory potential of dryocrassin on lipopolysaccharide (LPS)-stimulated activation of mouse bone marrow-derived DCs in vitro and in skin allograft transplantation in vivo. Results demonstrated that dryocrassin reduced the secretion of tumor necrosis factor-α, interleukin-6, and interleukin-12p70 by LPS-stimulated DCs. The expression of LPS-induced major histocompatibility complex class II, CD40, and CD86 on DCs was also blocked by dryocrassin. Moreover, LPS-stimulated DC-elicited allogeneic T-cell proliferation was lessened by dryocrassin. In addition, dryocrassin inhibited LPS-induced activation of IϰB kinase, JNK/p38 mitogen-activated protein kinase, as well as the translocation of NF-ϰB. Treatment with dryocrassin obviously diminished 2,4-dinitro-1-fluorobenzene- induced delayed-type hypersensitivity and prolonged skin allograft survival. Dryocrassin may be one of the potent immunosuppressive agents for transplant rejection through the destruction of DC maturation and function.

Keywords: dryocrassin, dendritic cells, immunosuppression, skin allograft

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8434 Finite-Sum Optimization: Adaptivity to Smoothness and Loopless Variance Reduction

Authors: Bastien Batardière, Joon Kwon

Abstract:

For finite-sum optimization, variance-reduced gradient methods (VR) compute at each iteration the gradient of a single function (or of a mini-batch), and yet achieve faster convergence than SGD thanks to a carefully crafted lower-variance stochastic gradient estimator that reuses past gradients. Another important line of research of the past decade in continuous optimization is the adaptive algorithms such as AdaGrad, that dynamically adjust the (possibly coordinate-wise) learning rate to past gradients and thereby adapt to the geometry of the objective function. Variants such as RMSprop and Adam demonstrate outstanding practical performance that have contributed to the success of deep learning. In this work, we present AdaLVR, which combines the AdaGrad algorithm with loopless variance-reduced gradient estimators such as SAGA or L-SVRG that benefits from a straightforward construction and a streamlined analysis. We assess that AdaLVR inherits both good convergence properties from VR methods and the adaptive nature of AdaGrad: in the case of L-smooth convex functions we establish a gradient complexity of O(n + (L + √ nL)/ε) without prior knowledge of L. Numerical experiments demonstrate the superiority of AdaLVR over state-of-the-art methods. Moreover, we empirically show that the RMSprop and Adam algorithm combined with variance-reduced gradients estimators achieve even faster convergence.

Keywords: convex optimization, variance reduction, adaptive algorithms, loopless

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8433 Manufacturing and Characterization of Bioresorbable Self-Reinforced PLA Composites for Bone Applications

Authors: Carolina Pereira Lobato Costa, Cristina Pascual-González, Monica Echeverry, Javier LLorca, Carlos Gonzáléz, Juan Pedro Fernández-Bláquez

Abstract:

Although the potential of PLA self-reinforced composites for bone applications, not much literature addresses optimal manufacturing conditions. In this regard, this paper describes the woven self-reinforced PLA composites manufacturing processes: the commingling of yarns, weaving, and hot pressing and characterizes the manufactured laminates. Different structures and properties can be achieved by varying the hot compaction process parameters (pressure, holding time, and temperature). The specimens manufactured were characterized in terms of thermal properties (DSC), microstructure (C-scan optical microscope and SEM), strength (tensile test), and biocompatibility (MTT assays). Considering the final device, 155 ℃ for 10 min at 2 MPa act as the more appropriate hot pressing parameters. The laminate produced with these conditions has few voids/porosity, a tensile strength of 30.39 ± 1.21 MPa, and a modulus of 4.09 ± 0.24 GPa. Subsequently to the tensile testing was possible to observe fiber pullout from the fracture surfaces, confirming that this material behaves as a composite. From the results, no single laminate can fulfill all the requirements, being necessary to compromise in function of the priority property. Further investigation is required to improve materials' mechanical performance. Subsequently, process parameters and materials configuration can be adjusted depending on the place and type of implant to suit its function.

Keywords: woven fabric, self-reinforced polymer composite, poly(lactic acid), biodegradable

Procedia PDF Downloads 199
8432 Effects of Application of Rice Husk Charcoal-Coated Urea and Rice Straw Compost on Growth, Yield, and Properties of Lowland Rice

Authors: D. A. S. Gamage, B. F. A. Basnayake, W.A.J.M. De Costa

Abstract:

Rice is the staple food of Sri Lankans thus; rice cultivation is the major agricultural activity of the country. The application of inorganic fertilizer has become a burden to the country. The excessive application of organic and inorganic fertilizers can potentially lead to deterioration of the quality of water. In mixing both urea and rice husk charcoal and rice straw compost in soils causes a slow release of nitrogen fertilizer, thus reducing the cost of importations of nitrogen based fertilizers per unit area of cultivation. Objective of this study was to evaluate rice husk charcoal coated urea as a slow releasing fertilizer and compare the total N,P, K, organic matter in soil and yield of rice production. Five treatments were used for twenty pots (pot size 30 cm diameter and 45 cm height) each replicated four times as: inorganic fertilizer only (Urea, TSP and MOP) (Treatment 1); rice husk charcoal coated urea, TSP and MOP (Treatment 2); inorganic fertilizer (Urea, TSP and MOP) with rice straw compost only (Treatment 3); rice husk charcoal urea, TSP and MOP with rice straw compost (Treatment 4); and no fertilizer as the control (Treatment 5). Rice grain yield was significantly higher in treatment 4 where rice husk charcoal coated urea, TSP and MOP with rice straw compost. The lowest yield was observed in control (treatment 5). The lower the value of the nitrogen to phosphorous ratio in soil, it indicates higher uptake of phosphorous. Charcoal can be used as a soil amendment and organic fertilizer, but adjustment of pH was required at high application rates. K content of soil of treatment 3 and 4 were the highest with compared to the treatment 1. Rice husk charcoal coated urea can potentially be used as a slow releasing nitrogen fertilizer.

Keywords: charcoal, rice husk, nitrogen to phosphorous ratio, soil amendment

Procedia PDF Downloads 312
8431 Promoting Gender Diversity in the UN Peacekeeping Operations: An Analysis of Factors Influencing Female Military Troops Deployment

Authors: Rahab Kisio

Abstract:

The persistent underrepresentation of female miltary in United Nations (UN) peacekeeping missions remains a critical concern for addressing the multifaceted challenges in conflict-affected regions. This research explores the factors influencing countries’ decisions to deploy female military troops to UN peacekeeping operations, examining data ranging from 2010 to 2020. The study highlights the urgent need for policymakers and international organizations to recognize gender equality as key instrument in dealing with sexual exploitation and abuse within these missions. The study suggests three reasons for the low female military troops deployment. Firstly, countries actively breaking down barriers for women in the workforce are more likely to send female military troops. Secondly, nations supporting women in politics are more likely to deploy female military troops, showing their value for gender equality. Lastly, countries with a history of conflict may send more female military troops to align with the UN's call and potentially gain international support in future conflicts. Theoretical approaches are presented to explore these motivations further, and the study uses negative binomial regression with country-year as the unit of analysis to test various explanations for a country's contribution of female military troops to UN peacekeeping missions. Findings shows that there is a connection between troop contributing countries’ gender equality and the participation of female military troops in peacekeeping operations. Nations that prioritize gender equality and empower women have a higher likelihood of deploying more female military personnel. The study emphasizes the significance of women in political leadership, indicating that countries actively addressing barriers to women's political representation are more willing to contribute higher numbers of female military troops to peacekeeping missions. While the research supports hypotheses related to gender equality and political representation, it finds no significant evidence that a country's history of conflict directly influences the deployment of female military troops in other conflict-ridden nations. This research contributes valuable insights into gender equality within peacekeeping forces, shedding light on factors influencing the deployment of female military personnel. The implications underscore the importance of actively addressing discrimination, promoting women's political participation, and understanding the influence of a nation's conflict history. The interdisciplinary nature of this work calls for collaborative efforts from policymakers, international organization, and researchers to formulate strategies for effectively increasing female military troops participation in UN peacekeeping

Keywords: UN peacekeeping, gender diversity, female military troops, discrimination

Procedia PDF Downloads 52
8430 A Monte Carlo Fuzzy Logistic Regression Framework against Imbalance and Separation

Authors: Georgios Charizanos, Haydar Demirhan, Duygu Icen

Abstract:

Two of the most impactful issues in classical logistic regression are class imbalance and complete separation. These can result in model predictions heavily leaning towards the imbalanced class on the binary response variable or over-fitting issues. Fuzzy methodology offers key solutions for handling these problems. However, most studies propose the transformation of the binary responses into a continuous format limited within [0,1]. This is called the possibilistic approach within fuzzy logistic regression. Following this approach is more aligned with straightforward regression since a logit-link function is not utilized, and fuzzy probabilities are not generated. In contrast, we propose a method of fuzzifying binary response variables that allows for the use of the logit-link function; hence, a probabilistic fuzzy logistic regression model with the Monte Carlo method. The fuzzy probabilities are then classified by selecting a fuzzy threshold. Different combinations of fuzzy and crisp input, output, and coefficients are explored, aiming to understand which of these perform better under different conditions of imbalance and separation. We conduct numerical experiments using both synthetic and real datasets to demonstrate the performance of the fuzzy logistic regression framework against seven crisp machine learning methods. The proposed framework shows better performance irrespective of the degree of imbalance and presence of separation in the data, while the considered machine learning methods are significantly impacted.

Keywords: fuzzy logistic regression, fuzzy, logistic, machine learning

Procedia PDF Downloads 78
8429 Food Security in the Middle East and North Africa

Authors: Sara D. Garduno-Diaz, Philippe Y. Garduno-Diaz

Abstract:

To date, one of the few comprehensive indicators for the measurement of food security is the Global Food Security Index. This index is a dynamic quantitative and qualitative bench marking model, constructed from 28 unique indicators, that measures drivers of food security across both developing and developed countries. Whereas the Global Food Security Index has been calculated across a set of 109 countries, in this paper we aim to present and compare, for the Middle East and North Africa (MENA), 1) the Food Security Index scores achieved and 2) the data available on affordability, availability, and quality of food. The data for this work was taken from the latest (2014) report published by the creators of the GFSI, which in turn used information from national and international statistical sources. According to the 2014 Global Food Security Index, MENA countries rank from place 17/109 (Israel, although with resent political turmoil this is likely to have changed) to place 91/109 (Yemen) with household expenditure spent in food ranging from 15.5% (Israel) to 60% (Egypt). Lower spending on food as a share of household consumption in most countries and better food safety net programs in the MENA have contributed to a notable increase in food affordability. The region has also however experienced a decline in food availability, owing to more limited food supplies and higher volatility of agricultural production. In terms of food quality and safety the MENA has the top ranking country (Israel). The most frequent challenges faced by the countries of the MENA include public expenditure on agricultural research and development as well as volatility of agricultural production. Food security is a complex phenomenon that interacts with many other indicators of a country’s well-being; in the MENA it is slowly but markedly improving.

Keywords: diet, food insecurity, global food security index, nutrition, sustainability

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8428 Development of a General Purpose Computer Programme Based on Differential Evolution Algorithm: An Application towards Predicting Elastic Properties of Pavement

Authors: Sai Sankalp Vemavarapu

Abstract:

This paper discusses the application of machine learning in the field of transportation engineering for predicting engineering properties of pavement more accurately and efficiently. Predicting the elastic properties aid us in assessing the current road conditions and taking appropriate measures to avoid any inconvenience to commuters. This improves the longevity and sustainability of the pavement layer while reducing its overall life-cycle cost. As an example, we have implemented differential evolution (DE) in the back-calculation of the elastic modulus of multi-layered pavement. The proposed DE global optimization back-calculation approach is integrated with a forward response model. This approach treats back-calculation as a global optimization problem where the cost function to be minimized is defined as the root mean square error in measured and computed deflections. The optimal solution which is elastic modulus, in this case, is searched for in the solution space by the DE algorithm. The best DE parameter combinations and the most optimum value is predicted so that the results are reproducible whenever the need arises. The algorithm’s performance in varied scenarios was analyzed by changing the input parameters. The prediction was well within the permissible error, establishing the supremacy of DE.

Keywords: cost function, differential evolution, falling weight deflectometer, genetic algorithm, global optimization, metaheuristic algorithm, multilayered pavement, pavement condition assessment, pavement layer moduli back calculation

Procedia PDF Downloads 169
8427 The International Fight against the Financing of Terrorism: Analysis of the Anti-Money Laundering and Combating Financing of Terrorism Regime

Authors: Loukou Amoin Marie Djedri

Abstract:

Financing is important for all terrorists – from the largest organizations in control of territories, to the smallest groups – not only for spreading fear through attacks, but also to finance the expansion of terrorist dogmas. These organizations pose serious threats to the international community. The disruption of terrorist financing aims to create a hostile environment for the growth of terrorism and to limit considerably the terrorist groups capacities. The World Bank (WB), together with the International Monetary Fund (IMF), decided to include in their scope the Fight against the money laundering and the financing of terrorism, in order to assist Member States in protecting their internal financial system from terrorism use and abuse and reinforcing their legal system. To do so, they have adopted the Anti-Money Laundering /Combating Financing of Terrorism (AML/CFT) standards that have been set up by the Financial Action Task Force. This set of standards, recognized as the international standards for anti-money laundering and combating the financing of terrorism, has to be implemented by States Members in order to strengthen their judicial system and relevant national institutions. However, we noted that, to date, some States Members still have significant AML/CFT deficiencies, which can constitute serious threats not only to the country’s economic stability but also for the global financial system. In addition, studies stressed out that repressive measures are more implemented by countries than preventive measures, which could be an important weakness in a state security system. Furthermore, we noticed that the AML/CFT standards evolve slowly, while techniques used by terrorist networks keep developing. The goal of the study is to show how to enhance the AML/CFT global compliance through the work of the IMF and the WB, to help member states to consolidate their financial system. To encourage and ensure the effectiveness of these standards, a methodology for assessing the compliance with the AML/CFT standards has been created to follow up the concrete implementation of these standards and to provide accurate technical assistance to countries in need. A risk-based approach has also been adopted as a key component of the implementation of the AML/CFT Standards, with the aim of strengthening the efficiency of the standards. Instead, we noted that the assessment is not efficient in the process of enhancing AML/CFT measures because it seems to lack of adaptation to the country situation. In other words, internal and external factors are not enough taken into account in a country assessment program. The purpose of this paper is to analyze the AML/CFT regime in the fight against the financing of terrorism and to find lasting solutions to achieve the global AML/CFT compliance. The work of all the organizations involved in this combat is imperative to protect the financial network and to lead to the disintegration of terrorist groups in the future.

Keywords: AML/CFT standards, financing of terrorism, international financial institutions, risk-based approach

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8426 A Review of the Fundamental Aspects and Dimensions of Alternative Dispute Resolution (ADR) as Important Components in the Promotion of Social Justice in Nigeria

Authors: Odoh Ben Uruchi

Abstract:

Access to Justice implies access to social and distributive Justice. Access to social justice in Nigeria remains an illusion where cases last in courts for unduly long period of time, as is currently the situation in the country. As the popular saying goes– justice delayed is justice denied. It is, however, important to underscore the point that these perspectives are not necessarily disconnected since the extent to which one can have distributive justice in any system is largely determined by the level and effectiveness of social justice in the country. Generally, Alternative Dispute Resolution (ADR) Processes are increasingly being accepted in Nigeria as appropriate mechanisms for resolving disputes. While some jurisdictions have institutionalized ADR through the concept of a Multidoor Courthouse, many other are at different stages of doing same. With these developments, it is obvious that stakeholders in the administration of justice in Nigeria, can no longer be indifferent about understanding and fully mainstreaming ADR into their various activities and professional practice. Any framework for promoting social justice in Nigeria should therefore of necessity include provision of avenues for use of ADR in the protection and enforcement of citizen’s rights. The constitutional and other legal provisions that guarantee various rights of citizens cannot of itself ensure the enjoyment of the rights in the absence of an effective framework for dispute resolution. Excessive reliance on litigation and other adversarial approaches will also fail to ensure a sound regime of social justice. There should be structured mainstreaming of alternative dispute resolution mechanisms in justice delivery if the society must provide and guarantee social justice to the citizens. This paper seeks to address some of the fundamental issues affecting the perception, knowledge and skills of ADR in the provision of social justice. In doing this, the paper proposes to unlock the full enormous potentials of Alternative Dispute Resolution (ADR) in promoting access to justice in Nigeria.

Keywords: aspects, dimensions, alternative dispute resolution, social justice

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8425 Weight Loss and Symptom Improvement in Women with Secondary Lymphedema Using Semaglutide

Authors: Shivani Thakur, Jasmin Dominguez Cervantes, Ahmed Zabiba, Fatima Zabiba, Sandhini Agarwal, Kamalpreet Kaur, Hussein Maatouk, Shae Chand, Omar Madriz, Tiffany Huang, Saloni Bansal

Abstract:

The prevalence of lymphedema in women in rural communities highlights the importance of developing effective treatment and prevention methods. Subjects with secondary lymphedema in California’s Central Valley were surveyed at 6 surgical clinics to assess demographics and symptoms of lymphedema. Additionally, subjects on semaglutide treatment for obesity and/or T2DM were monitored for their diabetes management, weight loss progress, and lymphedema symptoms compared to subjects who were not treated with semaglutide. The subjects were followed for 12 months. Subjects who were treated with semaglutide completed pre-treatment questionnaires and follow-up post-treatment questionnaires at 3, 6, 9, 12 months, along with medical assessment. The untreated subjects completed similar questionnaires. The questionnaires investigated subjective feelings regarding lymphedema symptoms and management using a Likert-scale; quantitative leg measurements were collected, and blood work reviewed at these appointments. Paired difference t-tests, chi-squared tests, and independent sample t-tests were performed. 50 subjects, aged 18-75 years, completed the surveys evaluating secondary lymphedema: 90% female, 69% Hispanic, 45% Spanish speaking, 42% disabled, 57 % employed, 54% income range below 30 thousand dollars, and average BMI of 40. Both treatment and non-treatment groups noted the most common symptoms were leg swelling (x̄=3.2, ▁d= 1.3), leg pain (x̄=3.2, ▁d=1.6 ), loss of daily function (x̄=3, ▁d=1.4 ), and negative body image (x̄=4.4, ▁d=0.54). Subjects in the semaglutide treatment group >3 months of treatment compared to the untreated group demonstrated: 55% subject in the treated group had a 10% weight loss vs 3% in the untreated group (average BMI reduction by 11% vs untreated by 2.5%, p<0.05) and improved subjective feelings about their lymphedema symptoms: leg swelling (x̄=2.4, ▁d=0.45 vs x̄=3.2, ▁d=1.3, p<0.05), leg pain (x̄=2.2, ▁d=0.45 vs x̄= 3.2, ▁d= 1.6, p<0.05), and heaviness (x̄=2.2, ▁d=0.45 vs x̄=3, ▁d=1.56, p<0.05). Improvement in diabetes management was demonstrated by an average of 0.9 % decrease in A1C values compared to untreated 0.1 %, p<0.05. In comparison to untreated subjects, treatment subjects on semaglutide noted 6 cm decrease in the circumference of the leg, knee, calf, and ankle compared to 2 cm in untreated subjects, p<0.05. Semaglutide was shown to significantly improve weight loss, T2DM management, leg circumference, and secondary lymphedema functional, physical and psychosocial symptoms.

Keywords: diabetes, secondary lymphedema, semaglutide, obesity

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8424 A Design for Supply Chain Model by Integrated Evaluation of Design Value and Supply Chain Cost

Authors: Yuan-Jye Tseng, Jia-Shu Li

Abstract:

To design a product with the given product requirement and design objective, there can be alternative ways to propose the detailed design specifications of the product. In the design modeling stage, alternative design cases with detailed specifications can be modeled to fulfill the product requirement and design objective. Therefore, in the design evaluation stage, it is required to perform an evaluation of the alternative design cases for deciding the final design. The purpose of this research is to develop a product evaluation model for evaluating the alternative design cases by integrated evaluating the criteria of functional design, Kansei design, and design for supply chain. The criteria in the functional design group include primary function, expansion function, improved function, and new function. The criteria in the Kansei group include geometric shape, dimension, surface finish, and layout. The criteria in the design for supply chain group include material, manufacturing process, assembly, and supply chain operation. From the point of view of value and cost, the criteria in the functional design group and Kansei design group represent the design value of the product. The criteria in the design for supply chain group represent the supply chain and manufacturing cost of the product. It is required to evaluate the design value and the supply chain cost to determine the final design. For the purpose of evaluating the criteria in the three criteria groups, a fuzzy analytic network process (FANP) method is presented to evaluate a weighted index by calculating the total relational values among the three groups. A method using the technique for order preference by similarity to ideal solution (TOPSIS) is used to compare and rank the design alternative cases according to the weighted index using the total relational values of the criteria. The final decision of a design case can be determined by using the ordered ranking. For example, the design case with the top ranking can be selected as the final design case. Based on the criteria in the evaluation, the design objective can be achieved with a combined and weighted effect of the design value and manufacturing cost. An example product is demonstrated and illustrated in the presentation. It shows that the design evaluation model is useful for integrated evaluation of functional design, Kansei design, and design for supply chain to determine the best design case and achieve the design objective.

Keywords: design for supply chain, design evaluation, functional design, Kansei design, fuzzy analytic network process, technique for order preference by similarity to ideal solution

Procedia PDF Downloads 318
8423 A Review of the Future of Sustainable Urban Water Supply in South Africa

Authors: Jeremiah Mutamba

Abstract:

Water is a critical resource for sustainable economic growth and social development. It enables societies to thrive and influences every urban center’s future. Thus, water must always be available in the right quantity and quality. However, in South Africa - a known physically water scarce nation – the future of sustainable urban supply of water may be in jeopardy. The country facing a water crisis influenced by insufficient infrastructure investment and maintenance, recurrent droughts and climate variation, human induced water quality deterioration, as well as growing lack of technical capacity in water institutions, particularly local municipalities. Aside of the eight metropolitan municipalities for the country, most municipalities struggle with provision of reliable water to their citizens. These municipalities contend with having now capable engineers, aging infrastructure with concomitant high system water losses (of 30% and upwards), coupled with growing water demand from expanding industries and population growth. Also, a significant portion (44%) of national water treatment plants are in critically poor condition, requiring urgent rehabilitation. Municipalities also struggle to raise funding to instate projects. All these factors militate against sustainable urban water supply in the country. Urgent mitigation measures are required. This paper seeks to review the extent of the current water supply challenges in South Africa’s urban centers, including searching for practical and cost-effective measures. The study followed a qualitative approach, combining desktop literature research, interviews with key sector stakeholders, and a workshop. Phenomenological data analysis technique was used to study and examine interview data and secondary desktop data. Preliminary findings established the building of technical or engineering capacity, reversal of the high physical water losses, rehabilitation of poor condition and dysfunctional water treatment works, diversification of water resource mix, and water scarcity awareness programs as possible practical solutions. Other proposed solutions include the use of performance-based or value-based contracting to fund initiatives to reduce high system water losses. Out-come based arrangements for revenue increasing water loss reduction projects were considered more practical in funding-stressed local municipalities. If proactively implemented in an integrated manner, these proposed solutions are likely to ensure sustainable urban water supply in South African urban centers in the future.

Keywords: sustainable, water scarcity, water supply, South Africa

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8422 Comparing Literary Publications about Corruption in South Africa to the Legal Position

Authors: Natasha Venter

Abstract:

Recent publications, including Truth to Power by André de Ruyter, Gangster State by Pieter-Louis Myburgh, and Enemy of the People by Pieter du Toit and Adriaan Basson, expose alleged corrupt acts by high-ranking members of State, as well as those in charge of State-owned entities. These literary contributions have gripped the attention of a nation plagued by corruption scandals and the alleged misappropriation of state funds on an almost daily basis. The books, however, leave the populace with the burning question of why “nothing happens” to these individuals who are so directly implicated in the literature. The process followed by the State in the largest successful prosecution of a corrupt state official, Jackie Selebi, sheds some light as to how such high-ranking persons might be brought to book. The Supreme Court of Appeal’s definition of corruption and the interpretation of the facts (as presented by the State prosecutors) by the court is also valuable. Furthermore, some insight into the laws that criminalise corruption in South Africa, as well as applicable international instruments, is necessary. South Africa is ranked as the 70th most corrupt country out of 180 countries by Transparency International’s 2021 Corruption Perceptions Index. This is worrisome as South Africa is a signatory of the United Nations Convention Against Corruption (2004) and, as such, has certain international obligations to fulfil. However, if the political will to prosecute corrupt officials in South Africa exists, there are laws and instruments available to punish these individuals. This would not only vindicate the authors of literature about corruption in the country but also restore the hope of South Africans that, ultimately, crime does not pay.

Keywords: corruption, eskom, state capture, government, literature, united nations, law, legal, Jackie selebi, supreme court of appeal

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8421 Faceless Women: The Blurred Image of Women in Film on and Off-Screen

Authors: Ana Sofia Torres Pereira

Abstract:

Till this day, women have been underrepresented and stereotyped both in TV and Cinema Screens all around the World. While women have been gaining a different status and finding their own voice in the work place and in society, what we see on-screen is still something different, something gender biased, something that does not show the multifaceted identities a woman might have. But why is this so? Why are we stuck on this shallow vision of women on-screen? According to several cinema industry studies, most film screenwriters in Hollywood are men. Women actually represent a very low percentage of screenwriters. So why is this relevant? Could the underrepresentation of women screenwriters in Hollywood be affecting the way women are written, and as a result, are depicted in film? Films are about stories, about people, and if these stories are continuously told through a man’s gaze, is that helping in the creation of a gender imbalance towards women? On the other hand, one of the reasons given for the low percentage of women screenwriters is: women are said to be better at writing specific genres, like dramas and comedies, and not as good writing thrillers and action films, so, as women seem to be limited in the genres they can write, they are undervalued and underrepresented as screenwriters. It seems the gender bias and stereotype isn’t saved exclusively for women on-screen, but also off-screen and behind the screen. So film appears to be a men’s world, on and off-screen, and since men seem to write the majority of scripts, it might be no wonder that women have been written in a specific way and depicted in a specific way on-screen. Also, since films are a mass communication medium, maybe this over-sexualization and stereotyping on-screen is indoctrinating our society into believing this bias is alive and well, and thus targeting women off-screen as well (ergo, screenwriters). What about at the very begging of film? In the Silent Movies and Early Talkies era, women dominated the screenwriting industry. They wrote every genre, and the majority of scripts were written by women, not men. So what about then? How were women depicted in films then? Did women screenwriters, in an era that was still very harsh on women, use their stories and their power to break stereotypes and show women in a different light, or did they carry on with the stereotype, did they continue it and standardize it? This papers aims to understand how important it is to have more working women screenwriters in order to break stereotypes regarding the image of women on and off-screen. How much can a screenwriter (male or female) influence our gaze on women (on and off-screen)?

Keywords: cinema, gender bias, stereotype, women on-screen, women screenwriters

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8420 Bedouin Dialects: Language Use and Identity Perceptions of Bedouin-Speaking University Students in North-Western Saudi Arabia and Implications for Language Vitality

Authors: Hend Albalawi

Abstract:

Amid the dynamic use of the Arabic language worldwide, Saudi Arabia employs Modern Standard Arabic (MSA) as its formal, official language, whereas other dialects of Arabic are common in informal situations. Such trends not only maintain the powerful, state-supported status of MSA but are liable to also affect the use and status of other varieties, including Bedouin dialects, and prompt code-mixing behaviour among their speakers. Exposure to MSA and English in education in Saudi Arabia may also be liable to reduce the vitality of Bedouin dialects in the country, particularly among current generations of educated Bedouin speakers. Therefore, the proposed research will involve examining the perceived vitality of Bedouin dialects in Saudi language policies prescribing MSA as the official national language of Saudi Arabia and requiring university students to complete English-language coursework in the national education system. It will also entail identifying Bedouin speakers’ attitudes towards the use of Bedouin dialects in order to assess the need, if any, to implement policies in Saudi Arabia that can enhance the use of those dialects amid the competing use of MSA and English in the country. Empirical data collected from questionnaires and semi-structured interviews that purport patterns of the everyday use of languages among Bedouin-speaking university students in Tabuk, as well as the content of language policy documents, can clarify whether policy-based pressure to use MSA and English in mainstream educational and social activities in Saudi Arabia has jeopardised the language vitality of Bedouin dialects in north-west Saudi Arabia. The findings of the research can thus ultimately contribute to the development of policies to support and enhance the use of Bedouin dialects and, in turn, their language vitality.

Keywords: attitudes, Bedouin dialects, language policy, vitality

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8419 Kinesio Taping in Treatment Patients with Intermittent Claudication

Authors: Izabela Zielinska

Abstract:

Kinesio Taping is classified as physiotherapy method supporting rehabilitation and modulating some physiological processes. It is commonly used in sports medicine and orthopedics. This sensory method has influence on muscle function, pain sensation, intensifies lymphatic system as well as improves microcirculation. The aim of this study was to assess the effect of Kinesio Taping in patients with ongoing treatment of peripheral artery disease (PAD). The study group comprised 60 patients (stadium II B at Fontain's scale). All patients were divided into two groups (30 person/each), where 12 weeks long treadmill training was administrated. In the second group, the Kinesio Taping was applied to support the function of the gastrocnemius muscle. The measurements of distance and time until claudication pain, blood flow of arteries in lower limbs and ankle brachial index were taken under evaluation. Examination performed after Kinesio Taping therapy showed statistically significant increase in gait parameters and muscle strength in patients with intermittent claudication. The Kinesio Taping method has clinically significant effects on enhancement of pain-free distance and time until claudication pain in patients with peripheral artery disease. Kinesio Taping application can be used to support non-invasive treatment in patients with intermittent claudication. Kinesio Taping can be employed as an alternative way of therapy for patients with orthopedic or cardiac contraindications to be treated with treadmill training.

Keywords: intermittent claudication, kinesiotaping, peripheral artery disease, treadmill training

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8418 The Integration Challenges of Women Refugees in Sweden from Socio-Cultural Perspective

Authors: Khadijah Saeed Khan

Abstract:

One of the major current societal issues of Swedish society is to integrate newcomer refugees well into the host society. The cultural integration issue is one of the under debated topic in the literature, and this study intends to meet this gap from the Swedish perspective. The purpose of this study is to explore the role and types of cultural landscapes of refugee women in Sweden and how these landscapes help or hinder the settlement process. The cultural landscapes are referred to as a set of multiple cultural activities or practices which refugees perform in a specific context and circumstances (i.e., being in a new country) to seek, share or use relevant information for their settlement. Information plays a vital role in various aspects of newcomers' lives in a new country. This article has an intention to highlight the importance of multiple cultural landscapes as a source of information (regarding employment, language learning, finding accommodation, immigration matters, health concerns, school and education, family matters, and other everyday matters) for refugees to settle down in Sweden. Some relevant theories, such as information landscapes and socio-cultural theories, are considered in this study. A qualitative research design is employed, including semi-structured deep interviews and participatory observation with 20 participants. The initial findings show that the refugee women encounter many information-related and integration-related challenges in Sweden and have built a network of cultural landscapes in which they practice various co-ethnic cultural and religious activities at different times of the year. These landscapes help them to build a sense of belonging with people from their own or similar land and assist them to seek and share relevant information in everyday life in Sweden.

Keywords: cultural integration, cultural landscapes, information, women refugees

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8417 An Improved Multiple Scattering Reflectance Model Based on Specular V-Cavity

Authors: Hongbin Yang, Mingxue Liao, Changwen Zheng, Mengyao Kong, Chaohui Liu

Abstract:

Microfacet-based reflection models are widely used to model light reflections for rough surfaces. Microfacet models have become the standard surface material building block for describing specular components with varying roughness; and yet, while they possess many desirable properties as well as produce convincing results, their design ignores important sources of scattering, which can cause a significant loss of energy. Specifically, they only simulate the single scattering on the microfacets and ignore the subsequent interactions. As the roughness increases, the interaction will become more and more important. So a multiple-scattering microfacet model based on specular V-cavity is presented for this important open problem. However, it spends much unnecessary rendering time because of setting the same number of scatterings for different roughness surfaces. In this paper, we design a geometric attenuation term G to compute the BRDF (Bidirectional reflection distribution function) of multiple scattering of rough surfaces. Moreover, we consider determining the number of scattering by deterministic heuristics for different roughness surfaces. As a result, our model produces a similar appearance of the objects with the state of the art model with significantly improved rendering efficiency. Finally, we derive a multiple scattering BRDF based on the original microfacet framework.

Keywords: bidirectional reflection distribution function, BRDF, geometric attenuation term, multiple scattering, V-cavity model

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8416 Development of National Scale Hydropower Resource Assessment Scheme Using SWAT and Geospatial Techniques

Authors: Rowane May A. Fesalbon, Greyland C. Agno, Jodel L. Cuasay, Dindo A. Malonzo, Ma. Rosario Concepcion O. Ang

Abstract:

The Department of Energy of the Republic of the Philippines estimates that the country’s energy reserves for 2015 are dwindling– observed in the rotating power outages in several localities. To aid in the energy crisis, a national hydropower resource assessment scheme is developed. Hydropower is a resource that is derived from flowing water and difference in elevation. It is a renewable energy resource that is deemed abundant in the Philippines – being an archipelagic country that is rich in bodies of water and water resources. The objectives of this study is to develop a methodology for a national hydropower resource assessment using hydrologic modeling and geospatial techniques in order to generate resource maps for future reference and use of the government and other stakeholders. The methodology developed for this purpose is focused on two models – the implementation of the Soil and Water Assessment Tool (SWAT) for the river discharge and the use of geospatial techniques to analyze the topography and obtain the head, and generate the theoretical hydropower potential sites. The methodology is highly coupled with Geographic Information Systems to maximize the use of geodatabases and the spatial significance of the determined sites. The hydrologic model used in this workflow is SWAT integrated in the GIS software ArcGIS. The head is determined by a developed algorithm that utilizes a Synthetic Aperture Radar (SAR)-derived digital elevation model (DEM) which has a resolution of 10-meters. The initial results of the developed workflow indicate hydropower potential in the river reaches ranging from pico (less than 5 kW) to mini (1-3 MW) theoretical potential.

Keywords: ArcSWAT, renewable energy, hydrologic model, hydropower, GIS

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8415 Access to Education and Adopted Identity of the Rohingya Amid Government Restrictions in Bangladesh

Authors: Ishrat Zakia Sultana

Abstract:

The consistent persecution, ethnic cleansing, and genocide against the Rohingya in Burma resulted four major influxes of the Rohingya people to the neighboring country Bangladesh. After the latest influx of October 2016 and August 2017, the total number of Rohingya in Bangladesh stands somewhere between 900,000 to over one million, placing Bangladesh much ahead with the number of refugees compared to Dadaab and Kakuma in Kenya, Bidibidi in Uganda and Zaatari in Jordan. While Bangladesh received recognition and appreciation for receiving a huge number of the Rohingya, one of the fundamental human rights of the Rohingya – education – has never been fulfilled in Bangladesh. The Ministry of Disaster Management and Relief of the government of Bangladesh has been looking after the Rohingya and managing various programs for the Rohingya. On its website, the Ministry claims that it provides the basic supports/services to the Rohingya, including providing education. In practice, however, education for the Rohingya include only the provisions for registered Rohingya refugees – who are a very small number of populations among the entire Rohingya hosted in Bangladesh – and that is only up to grade 7 within the registered camps at Teknaf and Ukhia of Cox’s Bazar district of the country. There is no answer of the question, ‘What’s next’? Although refugees in Canada, Sudan, Turkey and other countries have been allowed to go to mainstream schools, Rohingya refugees in Bangladesh are not allowed to do so legally. Due to the lack of proof of nationality of the Rohingya, the government of Bangladesh imposes restrictions on their access to Bangladeshi schools. However, despite their vulnerability and statelessness, many Rohingyas are desperate to pursue education outside the camps and find their own way not only within Cox’s Bazar but also even in the capital city of the country. But they must hide their refugee identity to accomplish this. My research aims to explore how they manage to get admission amid government restrictions on their access to education in the mainstream institutions in Bangladesh. It will reveal how Rohingya people use adopted identity to get access to education in Bangladesh, and how they apply their own techniques to achieve their goals without having government approved identity. This research examined the strategies the Rohingya applied to manage documents related to their identity to ensure their admission to Bangladeshi education institutions – in schools, colleges, and universities. The research employed a qualitative approach. It used semi structured individual interviews and Focused Group Discussions (FGDs) with 20 male and female Rohingya refugees who are 18 years old and above, and have enrolled in Bangladeshi education institutions with adopted identity. Also I interviewed 5 local community members and policy makers to understand their perceptions and roles in this process. The findings of this research will allow the policy makers to rethink the outcomes of the restrictions on Rohingya’s education in Bangladesh, the ramifications of the denial of Rohingya’s access to education, and initiate policy dialogues on how to allow Rohingya refugees to pursue education in Bangladesh in legal way.

Keywords: Rohingya, Refugee, Bangladesh, Education

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8414 Opacity Synthesis with Orwellian Observers

Authors: Moez Yeddes

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The property of opacity is widely used in the formal verification of security in computer systems and protocols. Opacity is a general language-theoretic scheme of many security properties of systems. Opacity is parametrized with framework in which several security properties of a system can be expressed. A secret behaviour of a system is opaque if a passive attacker can never deduce its occurrence from the system observation. Instead of considering the case of static observability where the set of observable events is fixed off-line or dynamic observability where the set of observable events changes over time depending on the history of the trace, we introduce Orwellian partial observability where unobservable events are not revealed provided that downgrading events never occurs in the future of the trace. Orwellian partial observability is needed to model intransitive information flow. This Orwellian observability is knwon as ipurge function. We show in previous work how to verify opacity for regular secret is opaque for a regular language L w.r.t. an Orwellian projection is PSPACE-complete while it has been proved undecidable even for a regular language L w.r.t. a general Orwellian observation function. In this paper, we address two problems of opacification of a regular secret ϕ for a regular language L w.r.t. an Orwellian projection: Given L and a secret ϕ ∈ L, the first problem consist to compute some minimal regular super-language M of L, if it exists, such that ϕ is opaque for M and the second consists to compute the supremal sub-language M′ of L such that ϕ is opaque for M′. We derive both language-theoretic characterizations and algorithms to solve these two dual problems.

Keywords: security policies, opacity, formal verification, orwellian observation

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8413 Effect of Islamic Finance on Jobs Generation in Punjab, Pakistan

Authors: B. Ashraf, A. M. Malik

Abstract:

The study was accomplished at the Department of Economics and Agriculture Economics, Pir Mahar Ali Shah ARID Agriculture University, Punjab, Pakistan during 2013-16 with a purpose to discover the effect of Islamic finance/banking on employment in Punjab, Pakistan. Islamic banking system is sub-component of conventional banking system in various countries of the world; however, in Pakistan, it has been established as a separate Islamic banking system. The Islamic banking operates under the doctrine of Shariah. It is claimed that the referred banking is free of interest (Riba) and addresses the philosophy and basic values of Islam in finance that reduces the factors of uncertainty, risk and others speculative activities. Two Islamic bank’s; Meezan Bank Limited (Pakistan) and Al-Baraka Bank Limited (Pakistan) from North Punjab (Bahawalnagar) and central Punjab (Lahore) west Punjab (Gujrat), Pakistan were randomly selected for the conduct of research. A total of 206 samples were collected from the define areas and banks through questionnaire. The data was analyzed by using the Statistical Package for Social Sciences (SPSS) version 21.0. Multiple linear regressions were applied to prove the hypothesis. The results revealed that the assets formation had significant positive; whereas, the technology, length of business (experience) and bossiness size had significant negative impact with employment generation in Islamic finance/banking in Punjab, Pakistan. This concludes that the employment opportunities may be created in the country by extending the finance to business/firms to start new business and increase the Public awareness by the Islamic banks through intensive publicity. However; Islamic financial institutions may be encouraged by Government as it enhances the employment in the country.

Keywords: assets formation, borrowers, employment generation, Islamic banks, Islamic finance

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8412 Selective Solvent Extraction of Co from Ni and Mn through Outer-Sphere Interactions

Authors: Korban Oosthuizen, Robert C. Luckay

Abstract:

Due to the growing popularity of electric vehicles and the importance of cobalt as part of the cathode material for lithium-ion batteries, demand for this metal is on the rise. Recycling of the cathode materials by means of solvent extraction is an attractive means of recovering cobalt and easing the pressure on limited natural resources. In this study, a series of straight chain and macrocyclic diamine ligands were developed for the selective recovery of cobalt from the solution containing nickel and manganese by means of solvent extraction. This combination of metals is the major cathode material used in electric vehicle batteries. The ligands can be protonated and function as ion-pairing ligands targeting the anionic [CoCl₄]²⁻, a species which is not observed for Ni or Mn. Selectivity for Co was found to be good at very high chloride concentrations and low pH. Longer chains or larger macrocycles were found to enhance selectivity, and linear chains on the amide side groups also resulted in greater selectivity over the branched groups. The cation of the chloride salt used for adjusting chloride concentrations seems to play a major role in extraction through salting-out effects. The ligands developed in this study show good selectivity for Co over Ni and Mn but require very high chloride concentrations to function. This research does, however, open the door for further investigations into using diamines as solvent extraction ligands for the recovery of cobalt from spent lithium-ion batteries.

Keywords: hydrometallurgy, solvent extraction, cobalt, lithium-ion batteries

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8411 Understanding Profit Shifting by Multinationals in the Context of Cross-Border M&A: A Methodological Exploration

Authors: Michal Friedrich

Abstract:

Cross-border investment has never been easier than in today’s global economy. Despite recent initiatives tightening the international tax landscape, profit shifting and tax optimization by multinational entities (MNEs) in the context of cross-border M&A remain persistent and complex phenomena that warrant in-depth exploration. By synthesizing the outcomes of existing research, this study aims to first provide a methodological framework for identifying MNEs’ profit-shifting behavior and quantifying its fiscal impacts via various macroeconomic and microeconomic approaches. The study also proposes additional methods and qualitative/quantitative measures for extracting insight into the profit shifting behavior of MNEs in the context of their M&A activities at industry and entity levels. To develop the proposed methods, this study applies the knowledge of international tax laws and known profit shifting conduits (incl. dividends, interest, and royalties) on several model cases/types of cross-border acquisitions and post-acquisition integration activities by MNEs and highlights important factors that encourage or discourage tax optimization. Follow-up research is envisaged to apply the methods outlined in this study on published data on real-world M&A transactions to gain practical country-by-country, industry and entity-level insights. In conclusion, this study seeks to contribute to the ongoing discourse on profit shifting by providing a methodological toolkit for exploring profit shifting tendencies MNEs in connection with their M&A activities and to serve as a backbone for further research. The study is expected to provide valuable insight to policymakers, tax authorities, and tax professionals alike.

Keywords: BEPS, cross-border M&A, international taxation, profit shifting, tax optimization

Procedia PDF Downloads 71
8410 For a Poetic Clinic: Experimentations at Risk on the Images in Performances

Authors: Juliana Bom-Tempo

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The proposed composition occurs between images, performances, clinics and philosophies. For this enterprise we depart for what is not known beforehand, so with a question as a compass: "would it be in the creation, production and implementation of images in a performance a 'when' for the event of a poetic clinic?” In light of this, there are, in order to think a 'when' of the event of a poetic clinic, images in performances created, produced and executed in partnerships with the author of this text. Faced with this composition, we built four indicators to find spatiotemporal coordinates that would spot that "when", namely: risk zones; the mobilizations of the signs; the figuring of the flesh and an education of the affections. We dealt with the images in performances; Crútero; Flesh; Karyogamy and the risk of abortion; Egg white; Egg-mouth; Islands, threads, words ... germs; Egg-Mouth-Debris, taken as case studies, by engendering risks areas to promote individuations, which never actualize thoroughly, thus always something of pre-individual and also individuating a environment; by mobilizing the signs territorialized by the ordinary, causing them to vary the language and the words of order dictated by the everyday in other compositions of sense, other machinations; by generating a figure of flesh, disarranging the bodies, isolating them in the production of a ground force that causes the body to leak out and undo the functionalities of the organs; and, finally, by producing an education of affections, by placing the perceptions in becoming and disconnecting the visible in the production of small deserts that call for the creation of a people yet to come. The performance is processed as a problematizing of the images fixed by the ordinary, producing gestures that precipitate the individuation of images in performance, strange to the configurations that gather bodies and spaces in what we call common. Lawrence proposes to think of "people" who continually use umbrellas to protect themselves from chaos. These have the function of wrapping up the chaos in visions that create houses, forms and stabilities; they paint a sky at the bottom of the umbrella, where people march and die. A chaos, where people live and wither. Pierce the umbrella for a desire of chaos; a poet puts himself as an enemy of the convention, to be able to have an image of chaos and a little sun that burns his skin. The images in performances presented, thereby, were moving in search for the power of producing a spatio-temporal "when" putting the territories in risk areas, mobilizing the signs that format the day-to-day, opening the bodies to a disorganization and the production of an education of affections for the event of a poetic clinic.

Keywords: Experimentations , Images in Performances, Poetic Clinic, Risk

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