Search results for: engine performance analysis
6422 Like a Bridge over Troubled Waters: The Value of Joint Learning Programs in Intergroup Identity-Based Conflict in Israel
Authors: Rachelly Ashwall, Ephraim Tabory
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In an attempt to reduce the level of a major identity-based conflict in Israel between Ultra-orthodox and secular Jews, several initiatives in recent years have tried to bring members of the two societies together in facilitated joint discussion forums. Our study analyzes the impact of two types of such programs: joint mediation training classes and confrontation-based learning programs that are designed to facilitate discussions over controversial issues. These issues include claims about an unequal shouldering of national obligations such as military service, laws requiring public observance of the Sabbath, and discrimination against women, among others. The study examines the factors that enabled the two groups to reduce their social distance, and increase their understanding of each other, and develop a recognition and tolerance of the other group's particular social identity. The research conducted over a course of two years involved observations of the activities of the groups, interviews with the participants, and analysis of the social media used by the groups. The findings demonstrate the progression from a mutual initial lack of knowledge about habits, norms, and attitudes of the out-group to an increasing desire to know, understand and more readily accept the identity of a previously rejected outsider. Participants manifested more respect, concern for and even affection for those whose identity initially led them to reject them out of hand. We discuss the implications for seemingly intractable identity-based conflict in fragile societies.Keywords: identity-based conflict, intergroup relations, joint mediation learning, out-group recognition, social identity
Procedia PDF Downloads 2446421 Change Detection Analysis on Support Vector Machine Classifier of Land Use and Land Cover Changes: Case Study on Yangon
Authors: Khin Mar Yee, Mu Mu Than, Kyi Lint, Aye Aye Oo, Chan Mya Hmway, Khin Zar Chi Winn
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The dynamic changes of Land Use and Land Cover (LULC) changes in Yangon have generally resulted the improvement of human welfare and economic development since the last twenty years. Making map of LULC is crucially important for the sustainable development of the environment. However, the exactly data on how environmental factors influence the LULC situation at the various scales because the nature of the natural environment is naturally composed of non-homogeneous surface features, so the features in the satellite data also have the mixed pixels. The main objective of this study is to the calculation of accuracy based on change detection of LULC changes by Support Vector Machines (SVMs). For this research work, the main data was satellite images of 1996, 2006 and 2015. Computing change detection statistics use change detection statistics to compile a detailed tabulation of changes between two classification images and Support Vector Machines (SVMs) process was applied with a soft approach at allocation as well as at a testing stage and to higher accuracy. The results of this paper showed that vegetation and cultivated area were decreased (average total 29 % from 1996 to 2015) because of conversion to the replacing over double of the built up area (average total 30 % from 1996 to 2015). The error matrix and confidence limits led to the validation of the result for LULC mapping.Keywords: land use and land cover change, change detection, image processing, support vector machines
Procedia PDF Downloads 1246420 Post-Traumatic Stress Disorder: Management at the Montfort Hospital
Authors: Kay-Anne Haykal, Issack Biyong
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The post-traumatic stress disorder (PTSD) rises from exposure to a traumatic event and appears by a persistent experience of this event. Several psychiatric co-morbidities are associated with PTSD and include mood disorders, anxiety disorders, and substance abuse. The main objective was to compare the criteria for PTSD according to the literature to those used to diagnose a patient in a francophone hospital and to check the correspondence of these two criteria. 700 medical charts of admitted patients on the medicine or psychiatric unit at the Montfort Hospital were identified with the following diagnoses: major depressive disorder, bipolar disorder, anxiety disorder, substance abuse, and PTSD for the period of time between April 2005 and March 2006. Multiple demographic criteria were assembled. Also, for every chart analyzed, the PTSD criteria, according to the Manual of Mental Disorders (DSM) IV were found, identified, and grouped according to pre-established codes. An analysis using the receiver operating characteristic (ROC) method was elaborated for the study of data. A sample of 57 women and 50 men was studied. Age was varying between 18 and 88 years with a median age of 48. According to the PTSD criteria in the DSM IV, 12 patients should have the diagnosis of PTSD in opposition to only two identified in the medical charts. The ROC method establishes that with the combination of data from PTSD and depression, the sensitivity varies between 0,127 and 0,282, and the specificity varies between 0,889 and 0,917. Otherwise, if we examine the PTSD data alone, the sensibility jumps to 0.50, and the specificity varies between 0,781 and 0,895. This study confirms the presence of an underdiagnosed and treated PTSD that causes severe perturbations for the affected individual.Keywords: post-traumatic stress disorder, co-morbidities, diagnosis, mental health disorders
Procedia PDF Downloads 3766419 In-Farm Wood Gasification Energy Micro-Generation System in Brazil: A Monte Carlo Viability Simulation
Authors: Erich Gomes Schaitza, Antônio Francisco Savi, Glaucia Aparecida Prates
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The penetration of renewable energy into the electricity supply in Brazil is high, one of the highest in the World. Centralized hydroelectric generation is the main source of energy, followed by biomass and wind. Surprisingly, mini and micro-generation are negligible, with less than 2,000 connections to the national grid. In 2015, a new regulatory framework was put in place to change this situation. In the agricultural sector, the framework was complemented by the offer of low interest rate loans to in-farm renewable generation. Brazil proposed to more than double its area of planted forests as part of its INDC- Intended Nationally Determined Contributions to the UNFCCC-U.N. Framework Convention on Climate Change (UNFCCC). This is an ambitious target which will be achieved only if forests are attractive to farmers. Therefore, this paper analyses whether planting forests for in-farm energy generation with a with a woodchip gasifier is economically viable for microgeneration under the new framework and at if they could be an economic driver for forest plantation. At first, a static case was analyzed with data from Eucalyptus plantations in five farms. Then, a broader analysis developed with the use of Monte Carlo technique. Planting short rotation forests to generate energy could be a viable alternative and the low interest loans contribute to that. There are some barriers to such systems such as the inexistence of a mature market for small scale equipment and of a reference network of good practices and examples.Keywords: biomass, distribuited generation, small-scale, Monte Carlo
Procedia PDF Downloads 2816418 Functionality of Promotional and Advertising Texts: Pragmatic Implications for English-Arabic Translation
Authors: Jamal Gaber Abdalla
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In business promotion and advertising, language is used intentionally to create a powerful influence over people and their behavior. In commercial and marketing activities, the choice of language to convey specific messages with the intention of influencing people is pragmatically important. Design and visual content in promotional and advertising texts also have a great persuasive impact on consumers. It is the functional combination of design, language and visual content that helps people to identify a product or service and remember it. Translating promotional and advertising texts between structurally and culturally different languages, such as English and Arabic, usually involves pragmatic/functional shifts that decide the quality of translation. This study explores some of these shifts in translating promotional and advertising texts between English and Arabic and their implications for translation quality. The study is based on a contrastive analysis of data collected from real samples of English-Arabic translations of promotional and advertising texts. The samples cover different promotional and advertising text types and different business domains. The aim is to identify the most recurrent translation shifts and most used translation approaches/strategies that achieve quality in view of the functional nature of promotional and advertising texts and target language culture conventions. The study shows that linguistic shifts and visual shifts are recurrent in English-Arabic translations of promotional and advertising texts. The study also shows that the most commonly used translation approaches/strategies are functional translation, domestication, communicative translation.Keywords: advertising, Arabic, English, functional translation, promotion
Procedia PDF Downloads 3516417 Irrigation Potential Assessment for Eastern Ganga Canal, India Using Geographic Information System
Authors: Deepak Khare, Radha Krishan, Bhaskar Nikam
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The present study deals with the results of the Ortho-rectified Cartosat-1 PAN (2.5 m resolution) satellite data analysis for the extraction of canal networks under the Eastern Ganga Canal (EGC) command. Based on the information derived through the remote sensing data, in terms of the number of canals, their physical status and hydraulic connectivity from the source, irrigation potential (IP) created in the command was assessed by comparing with planned/design canal-wise irrigation potentials. All the geospatial information generated in the study is organized in a geodatabase. The EGC project irrigates the command through one main canal, five branch canals, 36 distributaries and 186 minors. The study was conducted with the main objectives of inventory and mapping of irrigation infrastructure using geographic information system (GIS), remote sensing and field data. Likewise, the assessment of irrigation potential created using the mapped infrastructure was performed as on March 2017. Results revealed that the canals were not only pending but were also having gap/s, and hydraulically disconnected in each branch canal and also in minors of EGC. A total of 16622.3 ha of commands were left untouched with canal water just due to the presence of gaps in the EGC project. The sum of all the gaps present in minor canals was 11.92 km, while in distributary, it was 2.63 km. This is a very good scenario that balances IP can be achieved by working on the gaps present in minor canals. Filling the gaps in minor canals can bring most of the area under irrigation, especially the tail reaches command.Keywords: canal command, GIS, hydraulic connectivity, irrigation potential
Procedia PDF Downloads 1386416 Phenolic Compounds and Antioxidant Capacity of Tuckeroo (Cupaniopsis anacardioides) Fruits
Authors: Ngoc Minh Quynh Pham, Quan V. Vuong, Michael C. Bowyer, Christopher J. Scarlett
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Tuckeroo (Cupaniopsis anacardioides) is an Australian native plant and is grown in the coastal regions in New South Wales, Queensland and Northern Australia. Its fruits have been eaten by birds; however there is no information on phytochemical and antioxidant capacity of these fruits. This study aimed to determine the phenolic compounds (TPC), flavonoids (TFC), proanthocyanidins (TPro) and antioxidant capacity in the whole or different parts of tuckeroo fruit including skin, flesh and seed. Whole and partly tuckeroo fruits were collected and immediately freeze dried to constant weight and then ground to small particle sizes (<1mm mesh). Samples were extracted in 50% methanol using an ultrasonic bath set at temperature 40 °C for 30 minutes. TPC, TFC, TPro and antioxidant capacity were measured by spectrophotometric analysis. The results showed that the whole fruits contained 106.23 mg GAE/g of TPC, 67.67 mg CAE/g of TFC and 56.74 mg CAE/g of TPro. These fruits also possessed high antioxidant capacity (DPPH: 263.78 mg TroE/g, ABTS: 346.98 mg TroE/g, CUPRAC: 370.12 mg TroE/g and FRAP: 176.30 mg TroE/g), revealing that these fruits are rich source of antioxidants. The results also showed that distribution of the antioxidants was varied in different parts of the fruits. Skin had the highest levels of TPC, TFC, and TPro as well as antioxidant properties, followed by the seed and flesh had the lowest levels of phenolic compounds and antioxidant capacity. Of note, levels of phenolic compounds and antioxidant capacity of the skin were significantly higher than those of the whole fruits. Therefore, the skin of tuckeroo fruits is recommended as a starting material for extraction and purification of phenolic compounds as potential antioxidants for further utilisation in the food and pharmaceutical industries.Keywords: antioxidant capacity, Cupaniopsis anacardioides, phenolic compounds, tuckeroo fruit
Procedia PDF Downloads 3936415 Synthesis of Zeolites from Bauxite and Kaolin: Effect of Synthesis Parameters on Competing Phases
Authors: Bright Kwakye-Awuah, Elizabeth Von-Kiti, Isaac Nkrumah, Baah Sefa-Ntiri, Craig D. Williams
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Bauxite and kaolin from Ghana Bauxite Company mine site were used to synthesize zeolites. Bauxite served as the alumina source and kaolin the silica source. Synthesis variations include variation of aging time at constant crystallization time and variation of crystallization times at constant aging time. Characterization techniques such as X-ray diffraction (XRD), scanning electron microscopy (SEM), energy dispersive x-ray analysis (EDX) and Fourier transform infrared spectroscopy (FTIR) were employed in the characterization of the raw samples as well as the synthesized samples. The results obtained showed that the transformations that occurred and the phase of the resulting products were coordinated by the aging time, crystallization time, alkaline concentration and Si/Al ratio of the system. Zeolites A, X, Y, analcime, Sodalite, and ZK-14 were some of the phases achieved. Zeolite LTA was achieved with short crystallization times of 3, 5, 18 and 24 hours and a maximum aging of 24 hours. Zeolite LSX was synthesized with 24 hr aging followed with 24 hr hydrothermal treatment whilst zeolite Y crystallized after 48 hr of aging and 24 hr crystallization. Prolonged crystallization time produced a mixed phased product. Prolonged aging times, on the other hand, did not yield any zeolite as the sample was amorphous. Increasing the alkaline content of the reaction mixture above 5M introduced sodalite phase in the final product. The properties of the final products were comparable to zeolites synthesized from pure chemical reagents.Keywords: bauxite, kaolin, aging, crystallization, zeolites
Procedia PDF Downloads 2146414 Study of Storms on the Javits Center Green Roof
Authors: Alexander Cho, Harsho Sanyal, Joseph Cataldo
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A quantitative analysis of the different variables on both the South and North green roofs of the Jacob K. Javits Convention Center was taken to find mathematical relationships between net radiation and evapotranspiration (ET), average outside temperature, and the lysimeter weight. Groups of datasets were analyzed, and the relationships were plotted on linear and semi-log graphs to find consistent relationships. Antecedent conditions for each rainstorm were also recorded and plotted against the volumetric water difference within the lysimeter. The first relation was the inverse parabolic relationship between the lysimeter weight and the net radiation and ET. The peaks and valleys of the lysimeter weight corresponded to valleys and peaks in the net radiation and ET respectively, with the 8/22/15 and 1/22/16 datasets showing this trend. The U-shaped and inverse U-shaped plots of the two variables coincided, indicating an inverse relationship between the two variables. Cross variable relationships were examined through graphs with lysimeter weight as the dependent variable on the y-axis. 10 out of 16 of the plots of lysimeter weight vs. outside temperature plots had R² values > 0.9. Antecedent conditions were also recorded for rainstorms, categorized by the amount of precipitation accumulating during the storm. Plotted against the change in the volumetric water weight difference within the lysimeter, a logarithmic regression was found with large R² values. The datasets were compared using the Mann Whitney U-test to see if the datasets were statistically different, using a significance level of 5%; all datasets compared showed a U test statistic value, proving the null hypothesis of the datasets being different from being true.Keywords: green roof, green infrastructure, Javits Center, evapotranspiration, net radiation, lysimeter
Procedia PDF Downloads 1086413 Antibacterial Nanofibrous Film Encapsulated with 4-terpineol/β-cyclodextrin Inclusion Complexes: Relative Humidity-Triggered Release and Shrimp Preservation Application
Authors: Chuanxiang Cheng, Tiantian Min, Jin Yue
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Antimicrobial active packaging enables extensive biological effects to improve food safety. However, the efficacy of antimicrobial packaging hinges on factors including the diffusion rate of the active agent toward the food surface, the initial content in the antimicrobial agent, and the targeted food shelf life. Among the possibilities of antimicrobial packaging design, an interesting approach involves the incorporation of volatile antimicrobial agents into the packaging material. In this case, the necessity for direct contact between the active packaging material and the food surface is mitigated, as the antimicrobial agent exerts its action through the packaging headspace atmosphere towards the food surface. However, it still remains difficult to achieve controlled and precise release of bioactive compounds to the specific target location with required quantity in food packaging applications. Remarkably, the development of stimuli-responsive materials for electrospinning has introduced the possibility of achieving controlled release of active agents under specific conditions, thereby yielding enduring biological effects. Relative humidity (RH) for the storage of food categories such as meat and aquatic products typically exceeds 90%. Consequently, high RH can be used as an abiotic trigger for the release of active agents to prevent microbial growth. Hence, a novel RH - responsive polyvinyl alcohol/chitosan (PVA/CS) composite nanofibrous film incorporated with 4-terpineol/β-cyclodextrin inclusion complexes (4-TA@β-CD ICs) was engineered by electrospinning that can be deposited as a functional packaging materials. The characterization results showed the thermal stability of the films was enhanced after the incorporation due to the hydrogen bonds between ICs and polymers. Remarkably, the 4 wt% 4-TA@β-CD ICs/PVA/CS film exhibited enhanced crystallinity, moderate hydrophilic (Water contact angle of 81.53°), light barrier property (Transparency of 1.96%) and water resistance (Water vapor permeability of 3.17 g mm/m2 h kPa). Moreover, this film also showed optimized mechanical performance with a Young’s modulus of 11.33 MPa, a tensile strength of 19.99 MPa and an elongation at break of 4.44 %. Notably, the antioxidant and antibacterial properties of this packaging material were significantly improved. The film demonstrated the half-inhibitory concentrations (IC50) values of 87.74% and 85.11% for scavenging 2,2-diphenyl-1-picrylhydrazyl (DPPH) and 2, 2′-azinobis (3-ethylbenzothiazoline-6-sulfonic) (ABTS) free radicals, respectively, in addition to an inhibition efficiency of 65% against Shewanella putrefaciens, the characteristic bacteria in aquatic products. Most importantly, the film achieved controlled release of 4-TA under high 98% RH by inducing the plasticization of polymers caused by water molecules, swelling of polymer chains, and destruction of hydrogen bonds within the cyclodextrin inclusion complex. Consequently, low relative humidity is suitable for the preservation of nanofibrous film, while high humidity conditions typical in fresh food packaging environments effectively stimulated the release of active compounds in the film. This film with a long-term antimicrobial effect successfully extended the shelf life of Litopenaeus vannamei shrimp to 7 days at 4 °C. This attractive design could pave the way for the development of new food packaging materials.Keywords: controlled release, electrospinning, nanofibrous film, relative humidity–responsive, shrimp preservation
Procedia PDF Downloads 616412 Effect of Transcutaneous Electrical Nerve Stimulation on Acupoints in Type 2 Diabetes Mellitus: A Blood Glucose Analysis
Authors: Asif Arsalan
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The mortality rate of type 2 diabetes increasing day by day at an alarming rate. Changing lifestyle and environment have contributory effect in increase rate of type 2 diabetes mellitus. This study introduces a new method in physiotherapy field of treating a disease like diabetes, and gives the new way to control the diabetes without medicines.50 patients were selected on the basis of inclusion and exclusion criteria and were assigned to receive either TENS (group A) on the bilateral ST36 acupoints at a frequency of 25 Hz with intensity of 9 mA or placebo (group B) treatment for 5 minutes for 7 days. The blood glucose level was measured at both pre and post stimulation. Stimulation was given after 3 hours of food on every day regularly on stipulated time.There was significant improvement (P<0.05) in random blood sugar level of type 2 diabetes mellitus. It has been found TENS on bilateral ST36 acupoints have an effect to control plasma glucose level for type 2 diabetic mellitus patients and can be used without having any side effect. This study gives new idea to treat the type 2 diabetes conservatively with the TENS. As there are some study that TENS had been used to treat nausea, spasticity etc. condition by stimulating the acupoint but it is the very first time that TENS has been used to treat diabetes like disease. This study help the physiotherapy community to spread the physiotherapy treatment in other branches of the medical field and this gives a new identity for the physiotherapy. This also gives the benefit to patients to take a safe and cost effective treatment for the diabetes, and make the new use of TENS to treat other condition rather than pain.Keywords: acupoint, plasma glucose level, type 2 diabetic mellitus, TENS
Procedia PDF Downloads 2966411 Hydrodynamic Modeling of the Hydraulic Threshold El Haouareb
Authors: Sebai Amal, Massuel Sylvain
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Groundwater is the key element of the development of most of the semi-arid areas where water resources are increasingly scarce due to an irregularity of precipitation, on the one hand, and an increasing demand on the other hand. This is the case of the watershed of the Central Tunisia Merguellil, object of the present study, which focuses on an implementation of an underground flows hydrodynamic model to understand the recharge processes of the Kairouan’s plain groundwater by aquifers boundary through the hydraulic threshold of El Haouareb. The construction of a conceptual geological 3D model by the Hydro GeoBuilder software has led to a definition of the aquifers geometry in the studied area thanks to the data acquired by the analysis of geologic sections of drilling and piezometers crossed shells partially or in full. Overall analyses of the piezometric Chronicles of different piezometers located at the level of the dam indicate that the influence of the dam is felt especially in the aquifer carbonate which confirms that the dynamics of this aquifer are highly correlated to the dam’s dynamic. Groundwater maps, high and low-water dam, show a flow that moves towards the threshold of El Haouareb to the discharge of the waters of Ain El Beidha discharge towards the plain of Kairouan. Software FEFLOW 5.2 steady hydrodynamic modeling to simulate the hydraulic threshold at the level of the dam El Haouareb in a satisfactory manner. However, the sensitivity study to the different parameters shows equivalence problems and a fix to calibrate the limestones’ permeability. This work could be improved by refining the timing steady and amending the representation of limestones in the model.Keywords: Hydrodynamic modeling, lithological modeling, hydraulic, semi-arid, merguellil, central Tunisia
Procedia PDF Downloads 7576410 Evaluation of the Need for Seismic Retrofitting of the Foundation of a Five Story Steel Building Because of Adding of a New Story
Authors: Mohammadreza Baradaran, F. Hamzezarghani
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Every year in different points of the world it occurs with different strengths and thousands of people lose their lives because of this natural phenomenon. One of the reasons for destruction of buildings because of earthquake in addition to the passing of time and the effect of environmental conditions and the wearing-out of a building is changing the uses of the building and change the structure and skeleton of the building. A large number of structures that are located in earthquake bearing areas have been designed according to the old quake design regulations which are out dated. In addition, many of the major earthquakes which have occurred in recent years, emphasize retrofitting to decrease the dangers of quakes. Retrofitting structural quakes available is one of the most effective methods for reducing dangers and compensating lack of resistance caused by the weaknesses existing. In this article the foundation of a five-floor steel building with the moment frame system has been evaluated for quakes and the effect of adding a floor to this five-floor steel building has been evaluated and analyzed. The considered building is with a metallic skeleton and a piled roof and clayed block which after addition of a floor has increased to a six-floor foundation of 1416 square meters, and the height of the sixth floor from ground state has increased 18.95 meters. After analysis of the foundation model, the behavior of the soil under the foundation and also the behavior of the body or element of the foundation has been evaluated and the model of the foundation and its type of change in form and the amount of stress of the soil under the foundation for some of the composition has been determined many times in the SAFE software modeling and finally the need for retrofitting of the building's foundation has been determined.Keywords: seismic, rehabilitation, steel building, foundation
Procedia PDF Downloads 2686409 Profile and Care of Stroke Patients in Angola: Preliminary Results of a Longitudinal Two-Center Study
Authors: L. José, S. Vieira, E. Melo, A. R. Pinheiro
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Objectives: This study aims to characterize the stroke profile and the health care provided for people with a stroke in Luanda, Angola. Methods: A prospective longitudinal study was conducted at two Health centers, from March to November 2023, enrolling stroke patients. Data was gathered using a survey created by the researchers and validated by a health panel of experts from Angola. The analysis focused on demographic and stroke characteristics, as well as the care provided. Ethical approval and informed consent were obtained. Results: Preliminary results of a total of 186 patients are described, 122 from a Central Acute Care Hospital, with a mean age of 51.3±14.35 years old, a BMI of 26.7±4.15 kg/m2, 41% male, and 64 patients from a Rehabilitation Center, with 55.6±11.55 years old, a BMI of 27.0±3.8 kg/m2, 53% male. Ischemic stroke was reported as the most representative type in both centers (71.3% and 70.3%, respectively), though 100% of patients had no imaging diagnosis confirmation, neither data about the subtype was given. For patients admitted to the Hospital, discharge occurred before rehabilitation, and no follow-up was possible. No rehabilitation care was delivered in the first 7 days after the stroke. In the Rehabilitation Center, patient’s rehabilitation started in the late subacute phase, after a mean of 171.8±11.5 days. Conclusions: Stroke diagnosis lacks imaging confirmation, which is decisive for proper treatment, and rehabilitation starts during the late subacute phase, which is too late considering the international guidelines and the best window of opportunity for neuroplasticity and recovery. These results highlight the urgent need for the definition of Stroke-directed Health Care Policies in Angola.Keywords: stroke, personalized health care, functional recovery, quality of life, health policies
Procedia PDF Downloads 156408 Methane Oxidation to Methanol Catalyzed by Copper Oxide Clusters Supported in MIL-53(Al): A Density Functional Theory Study
Authors: Chun-Wei Yeh, Santhanamoorthi Nachimuthu, Jyh-Chiang Jiang
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Reducing greenhouse gases or converting them into fuels and chemicals with added value is vital for the environment. Given the enhanced techniques for hydrocarbon extraction in this context, the catalytic conversion of methane to methanol is particularly intriguing for future applications as vehicle fuels and/or bulk chemicals. Metal-organic frameworks (MOFs) have received much attention recently for the oxidation of methane to methanol. In addition, biomimetic material, particulate methane monooxygenase (pMMO), has been reported to convert methane using copper oxide clusters as active sites. Inspired by these, in this study, we considered the well-known MIL-53(Al) MOF as support for copper oxide clusters (Cu2Ox, Cu3Ox) to investigate their reactivity towards methane oxidation using Density Functional Theory (DFT) calculations. The copper oxide clusters (Cu2O2, Cu3O2) are modeled by oxidizing copper clusters (Cu2, Cu3) with two oxidizers, O2 and N2O. The initial C-H bond activation barriers on Cu2O2/MIL-53(Al) and Cu3O2/MIL-53(Al) catalysts are 0.70 eV and 0.64 eV, respectively, and are the rate-determining steps in the overall methane conversion to methanol reactions. The desorption energy of the methanol over the Cu2O/MIL-53(Al) and Cu3O/MIL-53(Al) is 0.71eV and 0.75 eV, respectively. Furthermore, to explore the prospect of catalyst reusability, we considered the different oxidants and proposed the different reaction pathways for completing the reaction cycle and regenerating the active copper oxide clusters. To know the reason for the difference between bi-copper and tri-cooper systems, we also did an electronic analysis. Finally, we calculate the Microkinetic Simulation. The result shows that the reaction can happen at room temperature.Keywords: DFT study, copper oxide cluster, MOFs, methane conversion
Procedia PDF Downloads 736407 The Negative Effects of Controlled Motivation on Mathematics Achievement
Authors: John E. Boberg, Steven J. Bourgeois
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The decline in student engagement and motivation through the middle years is well documented and clearly associated with a decline in mathematics achievement that persists through high school. To combat this trend and, very often, to meet high-stakes accountability standards, a growing number of parents, teachers, and schools have implemented various methods to incentivize learning. However, according to Self-Determination Theory, forms of incentivized learning such as public praise, tangible rewards, or threats of punishment tend to undermine intrinsic motivation and learning. By focusing on external forms of motivation that thwart autonomy in children, adults also potentially threaten relatedness measures such as trust and emotional engagement. Furthermore, these controlling motivational techniques tend to promote shallow forms of cognitive engagement at the expense of more effective deep processing strategies. Therefore, any short-term gains in apparent engagement or test scores are overshadowed by long-term diminished motivation, resulting in inauthentic approaches to learning and lower achievement. The current study focuses on the relationships between student trust, engagement, and motivation during these crucial years as students transition from elementary to middle school. In order to test the effects of controlled motivational techniques on achievement in mathematics, this quantitative study was conducted on a convenience sample of 22 elementary and middle schools from a single public charter school district in the south-central United States. The study employed multi-source data from students (N = 1,054), parents (N = 7,166), and teachers (N = 356), along with student achievement data and contextual campus variables. Cross-sectional questionnaires were used to measure the students’ self-regulated learning, emotional and cognitive engagement, and trust in teachers. Parents responded to a single item on incentivizing the academic performance of their child, and teachers responded to a series of questions about their acceptance of various incentive strategies. Structural equation modeling (SEM) was used to evaluate model fit and analyze the direct and indirect effects of the predictor variables on achievement. Although a student’s trust in teacher positively predicted both emotional and cognitive engagement, none of these three predictors accounted for any variance in achievement in mathematics. The parents’ use of incentives, on the other hand, predicted a student’s perception of his or her controlled motivation, and these two variables had significant negative effects on achievement. While controlled motivation had the greatest effects on achievement, parental incentives demonstrated both direct and indirect effects on achievement through the students’ self-reported controlled motivation. Comparing upper elementary student data with middle-school student data revealed that controlling forms of motivation may be taking their toll on student trust and engagement over time. While parental incentives positively predicted both cognitive and emotional engagement in the younger sub-group, such forms of controlling motivation negatively predicted both trust in teachers and emotional engagement in the middle-school sub-group. These findings support the claims, posited by Self-Determination Theory, about the dangers of incentivizing learning. Short-term gains belie the underlying damage to motivational processes that lead to decreased intrinsic motivation and achievement. Such practices also appear to thwart basic human needs such as relatedness.Keywords: controlled motivation, student engagement, incentivized learning, mathematics achievement, self-determination theory, student trust
Procedia PDF Downloads 2126406 The Impact of Deprivation on the Prevalence of Common Mental Health Disorders in Clinical Commissioning Groups across England: A Retrospective, Cross-Sectional Study
Authors: Mohammed-Hareef Asunramu, Sana Hashemi, Raja Ohri, Luc Worthington, Nadia Zaman, Junkai Zhu
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Background: The 2012 Health and Social Care Act committed to a ‘parity of esteem between mental and physical health services. Although this investment, aimed to both increase the quality of services and ensure the retention of mental health staff, questions remained regarding its ability to prevent mental health problems. One possible solution is a focus on the social determinants of health which have been shown to impact mental health. Aim: To examine the relationship between the index of multiple deprivations (IMD) and the prevalence of common mental health disorders (CMD) for CCGs in NHS England between 2019 and 2020. Design and setting: Cross-sectional analysis of 189 CCGs in NHS England. Methods: A multivariate linear regression model was utilized with CMD as outcome variable and IMD, age and ethnicity as explanatory variables. Datasets were obtained from Public Health England and the latest UK Census. Results: CCG IMD was found to have a significantly positive relationship with CMD. For every 1-point increase in IMD, CMD increases by 0.25%. Ethnicity had a significantly positive relationship with CMD. For every 1% increase in the population that identifies as BME, there is a 0.03% increase in CMD. Age had a significantly negative relationship with CMD. For every 1% increase in the population aged 60+, there is a 0.11% decrease in CMD. Conclusion: This study demonstrates that addressing mental health issues may require a multi-pronged approach. Beyond budget increases, it is essential to prioritize health equity, with careful considerations towards ethnic minorities and different age brackets.Keywords: deprivation, health inequality, mental health, social determinants
Procedia PDF Downloads 1226405 Cost of Governance in Nigeria: In Whose Interest
Authors: Francis O. Iyoha, Daniel E. Gberevbie, Charles T. Iruonagbe, Matthew E. Egharevba
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Cost of governance in Nigeria has become a challenge to development and concern to practitioners and scholars alike in the field of business and social science research. It has been observed that it takes 70 percent of the nation’s revenue to maintain less than 20 percent of the Nigerian population that are public servants. Furthermore, it has been observed that on a consistent yearly basis, the recurrent expenditure of government from the national budget keeps rising, while capital expenditure meant for development keeps falling. The implication is that development is stagnated in the country. For instance, in the 2010 national budget of NGN4.60tn or USD28.75b, only NGN1.80tn or USD11.15b was set aside for capital expenditure. Also, in the 2013 national budget of NGN4.92tn or USD30.75b, only NGN1.50tn or USD9.38b was set aside for capital expenditure. Therefore, with the analysis of secondary data, this study examined the reasons for the high cost of governance in Nigeria. It observed that the high cost of governance in the country is in the interest of the ruling class, arising from their unethical behaviour – corrupt practices and the poor management of public resources. As a result, the study recommends the need to intensify the war against corruption and mismanagement of public resources by government officials as possible solution to overcome the high cost of governance in Nigeria. This could be achieved by strengthening the constitutional powers of the various anti-corruption agencies in the area of arrest, investigation and prosecution of offenders without the interference of the executive arm of government either at the local, state or federal level.Keywords: cost of governance, capital expenditure, recurrent expenditure, unethical behavior, Nigeria
Procedia PDF Downloads 3316404 An Economic Analysis of Bottled Drinking Water Industry in India
Authors: Swadhin Mondal
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While safe drinking water is an effective defense against the infection of water borne diseases, a large number of populations suffering from these diseases do not have access to safe drinking water due inadequacy of supply. Private entrepreneurs entered this sector and made bottled drinking water available by supplying various kinds of bottled water. In this study we found that the bottled drinking water industry has experienced a spectacular growth over the past two decades and it has a huge growth potential because of rising demand for safe drinking. High profit margin (217 %) is the main attraction to the entrepreneur to invest in this industry. Health awareness, lack of safe drinking water facilities, rising income, urbanization, migration and rising trend in tourism industries are the major influencing factors of demand for bottled drinking water (BDW). This industry also partially fulfills the demand for drinking water. More than 2 percent of household’s demands were met by this industry and many more households (additional 4 percent) coping with BDW during water crisis. Poor households spend around 4 percent of their total monthly household’s consumption expenditure on BDW which may have an adverse impact on household because households could have spent this for purchasing other goods. Like other developed counties, a large section of Indian households are shifting from their traditional sources of water to BDW. However, there are some concerns about the quality of BDW. Many cases, BDW contains chemical toxins at more than permissible level that can be harmful for health. Hence, there is an urgent need for appropriate intervention to regulate price, reduce potential harm and improve the quality of water provided by this industry.Keywords: drinking water, public health public failure, privatization, development, public policy
Procedia PDF Downloads 3276403 Identifying E-Learning Components at North-West University, Mafikeng Campus
Authors: Sylvia Tumelo Nthutang, Nehemiah Mavetera
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Educational institutions are under pressure from their competitors. Regulators and community groups need educational institutions to adopt appropriate business and organizational practices. Globally, educational institutions are now using e-learning as the best teaching and learning approach. E-learning is becoming the center of attention to the learning institutions, educational systems and software inventors. North-West University (NWU) is currently using eFundi, a Learning Management System (LMS). LMS are all information systems and procedures that adds value to students learning and support the learning material in text or any multimedia files. With various e-learning tools, students would be able to access all the materials related to the course in electronic copies. The study was tasked with identifying the e-learning components at the NWU, Mafikeng campus. Quantitative research methodology was considered in data collection and descriptive statistics for data analysis. The Activity Theory (AT) was used as a theory to guide the study. AT outlines the limitations amongst e-learning at the macro-organizational level (plan, guiding principle, campus-wide solutions) and micro-organization (daily functioning practice, collaborative transformation, specific adaptation). On a technological environment, AT gives people an opportunity to change from concentrating on computers as an area of concern but also understand that technology is part of human activities. The findings have identified the university’s current IT tools and knowledge on e-learning elements. It was recommended that university should consider buying computer resources that consumes less power and practice e-learning effectively.Keywords: e-learning, information and communication technology (ICT), teaching, virtual learning environment
Procedia PDF Downloads 2736402 Apolipoprotein A1 -75 G to a Substitution and Its Relationship with Serum ApoA1 Levels among Indian Punjabi Population
Authors: Savjot Kaur, Mridula Mahajan, AJS Bhanwer, Santokh Singh, Kawaljit Matharoo
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Background: Disorders of lipid metabolism and genetic predisposition are CAD risk factors. ApoA1 is the apolipoprotein component of anti-atherogenic high density lipoprotein (HDL) particles. The protective action of HDL and ApoA1 is attributed to their central role in reverse cholesterol transport (RCT). Aim: This study was aimed at identifying sequence variations in ApoA1 (-75G>A) and its association with serum ApoA1 levels. Methods: A total of 300 CAD patients and 300 Normal individuals (controls) were analyzed. PCR-RFLP method was used to determine the DNA polymorphism in the ApoA1 gene, PCR products digested with restriction enzyme MspI, followed by Agarose Gel Electrophoresis. Serum apolipoprotein A1 concentration was estimated with immunoturbidimetric method. Results: Deviation from Hardy- Weinberg Equilibrium (HWE) was observed for this gene variant. The A- allele frequency was higher among Coronary Artery disease patients (53.8) compared to controls (45.5), p= 0.004, O.R= 1.38(1.11-1.75). Under recessive model analysis (AA vs. GG+GA) AA genotype of ApoA1 G>A substitution conferred ~1 fold increased risk towards CAD susceptibility (p= 0.002, OR= 1.72(1.2-2.43). With serum ApoA1 levels < 107 A allele frequency was higher among CAD cases (50) as compared to controls (43.4) [p=0.23, OR= 1.2(0.84-2)] and there was zero % occurrence of A allele frequency in individuals with ApoA1 levels > 177. Conclusion: Serum ApoA1 levels were associated with ApoA1 promoter region variation and influence CAD risk. The individuals with the APOA1 -75 A allele confer excess hazard of developing CAD as a result of its effect on low serum concentrations of ApoA1.Keywords: apolipoprotein A1 (G>A) gene polymorphism, coronary artery disease (CAD), reverse cholesterol transport (RCT)
Procedia PDF Downloads 3116401 Diversification of Sweet Potato Blends and Utilization for Malnutrition and Poverty Alleviation
Authors: Ladele Ademola A., Nkiru T. Meludu, Olufunke Ezekiel, Olaoye Taye F., Okanlowan Oluwatoyin M.
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Value addition to agricultural produce is of possible potential in reducing poverty, improving food security and malnutrition, therefore the need to develop small and micro-enterprises of sweet potato production. The study was carried out in Nigeria to determine the acceptability of blends sweet potato (Ipomea batatas) and commodities yellow maize (Zea mays), millet (Pennisetum glaucum), soybean (Glycine max), bambara groundnut (Vigna subterranean), guinea corn (Sorghum vulgare), wheat (Triticum aestivum), and roselle (Hibiscus sabdariffa) through sensory evaluation. Sweet potato (Ipomea batatas) roots were processed using two methods. The first method involved the use of a fabricated gas powered cabinet dryer to dry sulphited chips and the second method was the use of traditional sun drying method without the addition of the chemical. The blends were also assessed in terms of functional, chemical and color properties. Most acceptable blends include BAW (80:20 of sweet potato/wheat), BBC (80:20 of sweet potato/guinea corn), AAB (60:40 of sweet potato/guinea corn), YTE (100% soybean), TYG (100% sweet potato), KTN (100% wheat flour), XGP (80:20 of sweet potato/soybean), XAX (60:40 of sweet potato/wheat), LSS (100% Roselle), CHK (100% Guinea corn), and ABC (60:40% of sweet potato/ yellow maize). In addition, chemical analysis carried out revealed that sweet potato has high percentage of vitamins A and C, potassium (K), manganese (Mn), calcium (Ca), magnesium (Mg) and iron (Fe) and fibre content. There is also an increase of vitamin A and Iron in the blended products.Keywords: blends, diversification, sensory evaluation, sweet potato, utilization
Procedia PDF Downloads 4936400 Power-Sharing Politics: A Panacea to Conflict Resolution and Stability in Africa
Authors: Emmanuel Dangana Monday
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Africa as a continent has been ravaged and bedeviled by series of political conflicts associated with politics and power-sharing maneuvering. As a result it has become the most unstable continent in the world in terms of power distribution and stable political culture. This paper examines the efficacy of conscious and deliberate power-sharing strategies to settle or resolve political conflicts in Africa in the arrangements of creation of states, revenue and resources allocation, and office distribution systems. The study is concerned with the spatial impact of conflicts generated in some renowned African countries in which power-sharing would have been a solution. Ethno-regional elite groups are identified as the major actors in the struggles for the distribution of territorial, economic and political powers in Africa. The struggle for power has become so intense that it has degenerated to conflicts and wars of inter and intra-political classes and parties respectively. Secondary data and deductive techniques were used in data collection and analysis. It is discovered that power-sharing has become an indispensable tool to curb the incessant political and power crisis in Africa. It is one of the finest tolerable modality of mediating elite’ competition, since it reflects the interests of both the dominant and the perceived marginalized groups. The study recommends that countries and regions of political, ethnic and religious differences in Africa should employed power-sharing strategy in order to avoid unnecessary political tension and resultant crisis. Interest groups should always come to the negotiation table to reach a realistic, durable and expected compromise to secure a peacefully resolute Africa.Keywords: Africa, power-sharing, conflicts, politics and political stability
Procedia PDF Downloads 3186399 Antimicrobial Evaluation of Polyphenon 60 and Ciprofloxacin Loaded Nano Emulsion against Uropathogenic Escherichia coli Bacteria and Its in vivo Analysis
Authors: Atinderpal Kaur, Shweta Dang
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Our aim is to develop a nanoemulsion-based delivery system containing polyphenon 60 (P60) and ciprofloxacin (Cipro) for intravaginal delivery to treat urinary tract infection. In the present study Polyphenon 60 (P60) and ciprofloxacin (Cipro) were loaded in a single nano emulsion (NE) system via ultra-sonication technique and characterized for particle size, in vitro release and antibacterial efficacy against Bcl-2 level Escherichia coli bacteria. To determine in vivo pharmacokinetic parameters and intravaginal transportation of NE, gamma scintigraphy and biodistribution study was conducted by radiolabelling NE with technetium pertechnetate (99mTc). The preliminary antibacterial investigation showed synergy between these compounds with FICindex of 0.42. The developed formulation showed zeta potential +55.3 and particle size of 151.7 nm, with PDI of 0.196. The in vitro release percentage of P60 at the end of 7th hours was 94.8 ± 0.9 % whereas the release for Cipro was 75.1± 0.15 % in simulated vaginal media. MBC was identified and the findings demonstrated that in both ESBL (Extended Spectrum β- lactamase) and MBL (Metallo β- lactamase) cultures the P60+Cipro NE showed inhibition of growth of all the isolates at 2 mg/ml dilutions. The percentage per gram of radiolabelled drug was found (3.50±0.26) and (3.81±0.30) in kidney and urinary bladder, respectively at 3 h. From the findings, it was concluded that the developed P60+Cipro NE was transported efficiently throughout the target organs, had long duration of action and high biocompatibility via intravaginal administration as compared to oral administration.Keywords: ciprofloxacin, gamma scintigraphy, intravaginal drug delivery, Polyphenon 60
Procedia PDF Downloads 3136398 Augmented Reality for Children Vocabulary Learning: Case Study in a Macau Kindergarten
Authors: R. W. Chan, Kan Kan Chan
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Augmented Reality (AR), with the affordance of bridging between real world and virtual world, brings users immersive experience. It has been applied in education gradually and even come into practice in student daily learning. However, a systematic review shows that there are limited researches in the area of vocabulary acquisition in early childhood education. Since kindergarten is a key stage where children acquire language and AR as an emerging and potential technology to support the vocabulary acquisition, this study aims to explore its value in in real classroom with teacher’s view. Participants were a class of 5 to 6 years old kids studying in a Macau school that follows Cambridge curriculum and emphasizes multicultural ethos. There were 11 boys, 13 girls, and in a total of 24 kids. They learnt animal vocabulary using mobile device and AR flashcards, IPad to scan AR flashcards and interact with pop-up virtual objects. In order to estimate the effectiveness of using Augmented Reality, children attended vocabulary pre-posttest. In addition, teacher interview was administrated after this learning activity to seek practitioner’s opinion towards this technology. For data analysis, paired samples t-test was utilized to measure the instructional effect based on the pre-posttest data. Result shows that Augmented Reality could significantly enhance children vocabulary learning with large effect size. Teachers indicated that children enjoyed the AR learning activity but clear instruction is needed. Suggestions for the future implementation of vocabulary acquisition using AR are suggested.Keywords: augmented reality, kindergarten children, vocabulary learning, Macau
Procedia PDF Downloads 1416397 Siblings of People with Intellectual and Developmental Disabilities: Influence of Culture on Their Identity and Quality of Life
Authors: Olga Muries-Cantan, Alice Schippers, Climent Gine, Noelle van den Heuvel
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A systematic review of the literature about the quality of life perceptions of siblings of people with intellectual and developmental disabilities (ID/DD) has shown differences and similarities among siblings’ perceptions around the world. Some of these differences might be explained by the influence of cultural and religious backgrounds on siblings’ quality of life through values, beliefs, and perceptions of ‘normalcy’ and stigma. The main goal of the multiple case study that we present, is to explore the quality of life perceptions of two adolescent siblings of individuals with ID/DD in order to identify the role cultural influence has played in their perceptions of quality of life. Two siblings from different European regions will participate in the study: one from a Southern European country (Spain) and the other one from a Western European country (The Netherlands). Taking a cross-cultural perspective, concepts such as values, cultural beliefs regarding disability, expectations, identity, supports, desires, and sibling relationships, will be discussed in a semi-structured interview with each sibling. Data will be analysed following an interpretative phenomenological analysis (IPA). It is expected that findings will show the particularities of the experience of having a brother or a sister with ID/DD and the singular influence of the culture on siblings’ perceptions of quality of life. The results of this study will help to spread awareness around the necessity that researchers, practitioners, and policymakers take into account the cultural background of the individuals in order to provide them with better services and support. In this line, more culturally situated research is required to enlarge the knowledge in this field.Keywords: culture, intellectual disability, quality of life, siblings
Procedia PDF Downloads 1116396 An Insight into the Paddy Soil Denitrifying Bacteria and Their Relation with Soil Phospholipid Fatty Acid Profile
Authors: Meenakshi Srivastava, A. K. Mishra
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This study characterizes the metabolic versatility of denitrifying bacterial communities residing in the paddy soil using the GC-MS based Phospholipid Fatty Acid (PLFA) analyses simultaneously with nosZ gene based PCR-DGGE (Polymerase Chain Reaction-Denaturing Gradient Gel Electrophoresis) and real time Q-PCR analysis. We have analyzed the abundance of nitrous oxide reductase (nosZ) genes, which was subsequently related to soil PLFA profile and DGGE based denitrifier community structure. Soil denitrifying bacterial community comprised majority or dominance of Ochrobactrum sp. following Cupriavidus and uncultured bacteria strains in paddy soil of selected sites. Initially, we have analyzed the abundance of the nitrous oxide reductase gene (nosZ), which was found to be related with PLFA based lipid profile. Chandauli of Eastern UP, India represented greater amount of lipid content (C18-C20) and denitrifier’s diversity. This study suggests the positive co-relation between soil PLFA profiles, DGGE, and Q-PCR data. Thus, a close networking among metabolic abilities and taxonomic composition of soil microbial communities existed, and subsequently, such work at greater extent could be helpful in managing nutrient dynamics as well as microbial dynamics of paddy soil ecosystem.Keywords: denaturing gradient gel electrophoresis, DGGE, nitrifying and denitrifying bacteria, PLFA, Q-PCR
Procedia PDF Downloads 1176395 Qualitative Phytochemical Screening and Antibacterial Evaluation of Sohphlang: Flemingia Vestita
Authors: J. K. D. M. P. Madara, R. B. L. Dharmawickreme, Linu John, Ivee Boiss
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Flemingia vestita, commonly known as ‘Sohphlang’ is an important medicinal plant found in the North-Eastern region of India, which is traditionally recognized for its anthelmintic properties. This study was aimed to evaluate the phytochemical constituents and antibacterial activity of the tuber skin extracts of the plant species. Methanol, acetone, and water were used to obtain the solvent extractions of the skin peel extracts. Concentrated extracts of skin peel were tested using previously established qualitative phytochemical assays. The antibacterial efficacy of methanol tuber skin extract was tested against Gram-negative and positive microorganisms, namely, Klebsiella pneumonia, Escherichia coli, Pseudomonas aeruginosa, Bacillus subtilis, and Mycobacterium tuberculosis strains. Agar well diffusion method was employed to determine the zone of inhibition of the plant extracts. Obtained data were statistically analyzed. Methanol extracts of Flemingia vestita were found to be effective against Bacillus subtilis and Mycobacterium tuberculosis at concentrations of 0.5 mg/ml. The reported zone of inhibition for the two strains was 13.3mm ± 0.57 and 16.3mm ± 4.9, respectively. However Klebsiella pneumoniae, Pseudomonas aeruginosa and Escherichia coli were resistant to the plant extracts with no zone of inhibition. Alkaloids, glycosides, and phenols were found to be present in aqueous, methanol, and acetone extracts of the plant in qualitative phytochemical analysis.Keywords: flemingia vestita, antibacterial activity, phytochemical screening, well diffusion method
Procedia PDF Downloads 1006394 A Study on How to Develop the Usage Metering Functions of BIM (Building Information Modeling) Software under Cloud Computing Environment
Authors: Kim Byung-Kon, Kim Young-Jin
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As project opportunities for the Architecture, Engineering and Construction (AEC) industry have grown more complex and larger, the utilization of BIM (Building Information Modeling) technologies for 3D design and simulation practices has been increasing significantly; the typical applications of the BIM technologies include clash detection and design alternative based on 3D planning, which have been expanded over to the technology of construction management in the AEC industry for virtual design and construction. As for now, commercial BIM software has been operated under a single-user environment, which is why initial costs for its introduction are very high. Cloud computing, one of the most promising next-generation Internet technologies, enables simple Internet devices to use services and resources provided with BIM software. Recently in Korea, studies to link between BIM and cloud computing technologies have been directed toward saving costs to build BIM-related infrastructure, and providing various BIM services for small- and medium-sized enterprises (SMEs). This study addressed how to develop the usage metering functions of BIM software under cloud computing architecture in order to archive and use BIM data and create an optimal revenue structure so that the BIM services may grow spontaneously, considering a demand for cloud resources. To this end, the author surveyed relevant cases, and then analyzed needs and requirements from AEC industry. Based on the results & findings of the foregoing survey & analysis, the author proposed herein how to optimally develop the usage metering functions of cloud BIM software.Keywords: construction IT, BIM (Building Information Modeling), cloud computing, BIM-based cloud computing, 3D design, cloud BIM
Procedia PDF Downloads 4986393 A Conceptual Analysis of Right of Taxpayers to Claim Refund in Nigeria
Authors: Hafsat Iyabo Sa'adu
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A salient feature of the Nigerian Tax Law is the right of the taxpayer to demand for a refund where excess tax is paid. Section 23 of the Federal Inland Revenue Service (Establishment) Act, 2007 vests Federal Inland Revenue Services with the power to make tax refund as well as set guidelines and requirements for refund process from time to time. In addition, Section 61 of the Federal Inland Revenue Service (Establishment) Act, 2007, empowers the Federal Inland Revenue Services to issue information circular to acquaint stakeholders with the policy on the refund process. A Circular was issued to that effect to correct the position that until after the annual audit of the Service before such excess can be paid to the claimant/taxpayer. But it is amazing that such circular issuance does not feature under the states’ laws. Hence, there is an inconsistencies in the tax paying system in Nigeria. This study, therefore, sets an objective, to examine the trending concept of tax refund in Nigeria. In order to achieve this set objective, a doctrinal study went under way, wherein both federal and states laws were consulted including journals and textbooks. At the end of the research, it was revealed that the law should be specific as to the time frame within which to make the refund. It further revealed that it is essential to put up a legal framework for the tax system to recognize excess payment as debt due from the state. This would provide a foundational framework for the relationship between taxpayers and Federal Inland Revenue Service as well as promote effective tax administration in all the states of the federation. Several Recommendations were made especially relating to legislative passage of ‘’Refund Circular Bill at the states levels’ pursuant to the Federal Inland Revenue Service (Establishment) Act, 2007.Keywords: claim, Nigeria, refund, right
Procedia PDF Downloads 111