Search results for: tax aggressiveness

Authors: Liqiang Chen

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This study investigates the effects of political connections on the association between firms’ business strategy and their tax aggressiveness in an emerging economy such as China. By studying all public Chinese firms in the period from 2011 to 2017, we find that firms adopting innovative business strategy are more tax aggressive overall, but innovative firms with political connections are less tax aggressive compared to those without political connections. Moreover, we document several channels through which political connections affect the association between innovative business strategy and tax aggressiveness. In particular, we show that the mitigation effect of political connections on tax aggressiveness is stronger for innovative firms located in areas with a lower marketization index and for innovative firms with a lower leverage level or with less earnings management. Our results are robust to an instrumental variable approach to account for possible endogenous bias. Our study contributes to the understanding of firms’ tax behaviors in an emerging economy setting and suggests that there are costs associated with political connections, such as foregone tax saving opportunities, which are understudied in the prior literature.

Keywords: tax aggressiveness, business strategy, political connections, emerging economy

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Authors: Eko Budi Santoso

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There is a growing interest in Corporate Social Responsibility (CSR) issues in developing countries such as Indonesia. Firms disclose their CSR activities, and some provide assurance to gain recognition as socially responsible firms. However, several of those socially responsible firms involve in tax scandals and raise a question of whether CSR disclosure is used to disguise firm misconduct or as a reflection of socially responsible firms. Specifically, whether firms engage in CSR disclosure and its assurance also responsible for their tax matters. This study examines the association between CSR disclosure and tax aggressiveness and the role of sustainability reporting assurance to the association. This research develops a modified index according to global reporting initiatives to measure CSR disclosure and various measurement for tax aggressiveness. Using a sample of Indonesian go public companies issued CSR disclosure, the empirical result shows that there is an association between CSR disclosure and tax aggressiveness. In addition, results also indicate sustainability reporting assurance moderate those association. The findings suggest that stakeholder in developing countries should examine carefully firms with active CSR disclosure before label it as socially responsible firms. JEL Classification: M14

Keywords: CSR disclosure, tax aggressiveness, assurance, business ethics

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Authors: Eko Budi Santoso, Kazia Laturette, Stanislaus Adnanto Mastan

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This study aims to examine the association between disclosure of social responsibility and tax aggressiveness in developing countries, namely Thailand. This is due to the increasing trend of disclosure of social responsibility in developing countries, even though this disclosure of information is still voluntary. On the other hand, developing countries have low taxation rate and investor protection infrastructures that allow the disclosure of social responsibility to be used opportunistically as a tool to fool the attainment of interests. This study also examines the role of assurance on the association between corporate social responsibility disclosure and tax aggressiveness. The assurance aims to provide confidence that the disclosure of social responsibility by the company is valid. This research builds an index to measure the disclosure of social responsibility based on the rules issued by the innovative Global Reporting. The results of the study are based on a sample of publicly traded companies in Thailand, which showed a positive association between disclosure of corporate social responsibility and tax aggressiveness, but it was further discovered that these results were mitigated by the existence of assurance against disclosure of corporate social responsibility. The results of this study indicate that the disclosure of corporate social responsibility can show that the company cares about the issue of social responsibility but does not automatically make the company as one that holds ethical values ​​in its business practices.

Keywords: corporate social responsibility disclosure, tax aggressiveness, sustainability assurance, business ethics

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Authors: Salim Al Harthy, Alexandre A. Bachkirov

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This study delves into the complexities of competitive aggressiveness in the oil and gas industry, focusing on the characteristics of the identified competitive actions. The current quantitative research on competitive aggressiveness lacks agreement on the connection between antecedents and outcomes, prompting a qualitative investigation. To address this gap, the research utilizes qualitative interviews with CEOs from Oman's oil and gas service industry to explore the dynamics of competitive aggressiveness. Using Noklenain's typology, the study categorizes and analyzes identified actions, shedding light on the spectrum of competitive behaviors within the industry. Notably, actions predominantly fall under the "Bring about" and "Preserve" elements, with a notable absence in the "Forebear" and "Destroy" categories, possibly linked to the study's focus on service-oriented businesses. The study also explores the detectability of actions, revealing that "Bring about" actions are detectable, while those in "Preserve" and "Suppress" are not. This challenges conventional definitions of competitive aggressiveness, suggesting that not all actions are readily detectable despite being considered competitive. The presence of non-detectable actions introduces complexity to measurement methods reliant on visible empirical data. Moreover, the study contends that companies can adopt an aggressive competitive approach without directly challenging rivals. This challenges traditional views and emphasizes the innovative and entrepreneurial aspects of actions not explicitly aimed at competitors. By not revealing strategic intentions, such actions put rivals at a disadvantage, underscoring the need for a nuanced understanding of competitive aggressiveness. In summary, the lack of consensus in existing literature regarding the relationship between antecedents and outcomes in competitive aggressiveness is addressed. The study reveals a spectrum of detectable and undetectable actions, posing challenges in measurement and emphasizing the need for alternative methods to assess undetectable actions in competitive behavior. This research contributes to a more nuanced understanding of competitive aggressiveness, acknowledging the diverse actions shaping a company's strategic positioning in dynamic business environments.

Keywords: competitive aggressiveness, qualitative exploration, noklenain's typology, oil and gas industry

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Authors: M. Belouadah, S. Rahmouni, N. Teballe

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The durability of concrete is not one of its features, but its response to service loads and environmental conditions. Thus, the durability of concrete depends on a variety of material characteristics, but also the aggressiveness of the environment. Much durability problems encountered in tropical regions (region M'sila) due to the presence of chlorides and sulfates (in the ground or in the aggregate) with the additional aggravation of the effect of hot weather and arid. This lack of sustainability has a direct influence on the structure of the building and can lead to the complete deterioration of many buildings. The characteristics of the nature of fillers are evaluated based on the degree of aggressiveness of the environment considering as a means of characterization: mechanical strength, porosity. Specimens will be exposed to different storage media chemically aggressive drinking water, salts and sulfates (sodium chloride, MgSO4), solutions are not renewed or PH control solutions. The parameters taken into account are: age, the nature and degree of aggressiveness of the environment conservation, the incorporation of adjuvant type superplasticizer dosage and mineral additives.

Keywords: ordinary concretes, marble powder fillers, adjuvant, strength

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Authors: jihen ayadi sellami

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The rapid evolution of the global financial landscape has led to increased attention to corporate tax policies and the need to understand the factors that influence their tax behavior. In order to mitigate any residual loss for shareholders resulting from tax aggressiveness and resolve the agency problem, appropriate systems that separate the function of management from that of controlling are needed. In this context of growing concerns to limit aggressive corporate taxation practices through governance, this study discusses. Its aims is to examine the influence of six key characteristics of the board of directors (board size, diligence, CEO duality, presence of audit committees, gender diversity and independence of directors), given a governance mechanism, on the tax decisions of non-financial corporations in the United State. In fact, using a sample of 90 non-financial US firms from S&P 500 over a period of 4 years going from 2014 to 2017, the results based on a multivariate linear regression highlight significant associations between these characteristics and corporate tax policy. Notably, larger board, gender diversity, diligence and increased director independence appear to play an important role in reducing aggressive taxation. While duality has a positive and significant correlation with tax aggressiveness, that can be explained by the fact that the manager did properly exploit his specific position within the company. These findings contribute to a deeper understanding of how board characteristics can influence corporate tax management, providing avenues for more effective corporate governance and more responsible tax decision-making

Keywords: tax aggressiveness, board of directors, board size, CEO duality, audit committees, gender diversity, director independence, diligence, corporate governance, united states

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Authors: Daphne Sobolev, Niklas Voege

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During the last three decades, consumer ethics perceptions have attracted the attention of a large number of researchers. Nevertheless, little is known about the effect of the cognitive and situational contexts of the decision on ethics judgments. In this paper, the interrelationship between consumers’ ethics perceptions, legality evaluations and mind-sets are explored. Legality evaluations represent the cognitive context of the ethical judgments, whereas mind-sets represent their situational context. Drawing on moral development theories and priming theories, it is hypothesized that both factors are significantly related to consumer ethics perceptions. To test this hypothesis, 289 participants were allocated to three mind-set experimental conditions and a control group. Participants in the mind-set conditions were primed for aggressiveness, politeness or awareness to the negative legal consequences of breaking the law. Mind-sets were induced using a sentence-unscrambling task, in which target words were included. Ethics and legality judgments were assessed using consumer ethics and internet ethics questionnaires. All participants were asked to rate the ethicality and legality of consumer actions described in the questionnaires. The results showed that consumer ethics and legality perceptions were significantly correlated. Moreover, including legality evaluations as a variable in ethics judgment models increased the predictive power of the models. In addition, inducing aggressiveness in participants reduced their sensitivity to ethical issues; priming awareness to negative legal consequences increased their sensitivity to ethics when uncertainty about the legality of the judged scenario was high. Furthermore, the correlation between ethics and legality judgments was significant overall mind-set conditions. However, the results revealed conflicts between ethics and legality perceptions: consumers considered 10%-14% of the presented behaviors unethical and legal, or ethical and illegal. In 10-23% of the questions, participants indicated that they did not know whether the described action was legal or not. In addition, an asymmetry between the effects of aggressiveness and politeness priming was found. The results show that the legality judgments and mind-sets interact with consumer ethics perceptions. Thus, they portray consumer ethical judgments as dynamical processes which are inseparable from other cognitive processes and situational variables. They highlight that legal and ethical education, as well as adequate situational cues at the service place, could have a positive effect on consumer ethics perceptions. Theoretical contribution is discussed.

Keywords: consumer ethics, legality judgments, mind-set, priming, aggressiveness

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Authors: Stephen Oduro

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With a quantitative research design, this study seeks to analyze how, an intangible resource, Organisational Unlearning shapes the relationship between Entrepreneurial Orientation (EO) and Innovation Outcomes among social entrepreneurship organizations in Ghana. The Resource-Based View (RBV) of the firm and EO-Performance Contingency framework was adopted as the underpinning theories of the study. Entrepreneurial Orientation dimensions, namely Innovativeness, Autonomy, Risk-Taking, Proactiveness, and Competitive aggressiveness were examined to determine its significant, direct influence on the Innovation Outcomes of the social enterprises in Ghana. Organizational Unlearning dimensions, specifically examination of lens fitting, the consolidation of emergent understandings, and framework for changing individual habits were explored to determine whether they strengthen or weaken the direct nexus between Entrepreneurial Orientation dimensions and Innovation Outcomes. A self-administered questionnaire was administered to 556 targeted social enterprises across Africa through online questionnaire platform and the data generated and proposed hypotheses were analyzed and tested using Structural Equation Model-Partial Least Square (SEM-PLS 3) statistical tool. The findings revealed that EO dimensions, specifically proactiveness, autonomy, innovativeness, and risk-taking are positively related to IO, but we found no significant support for competitive aggressiveness. The findings, moreover, divulged that the positive, direct relationship between EO and IO is highly strengthened by OU. It is concluded that OU fully moderates the direct link between EO and IO. The present study contributes to the our understanding of the interrelationship among Entrepreneurial Orientation, Organizational Unlearning, and Innovation Outcomes in the social entrepreneurship context.

Keywords: entrepreneurial orientation, innovation outcomes, organizational unlearning, RBV, SEM-PLS, social enterprise, Africa

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Authors: Muhammad Badruzzaman, Alif Hasan, Md. Shahjahan

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Propiconazole is a triazole fungicide extensively used in agriculture which can harm to non-target organisms in aquatic environment through runoff. Chronic exposure to environmental pesticides turn to behavioral impairment in vertebrates including teleosts. However, the potential effect of this fungicide on neurobehavioral impairment and release from it in vertebrates has not been fully explored. In this work, we examined the role of melatonin to rescue fungicide induced neurobehavioral and reproductive alternation and its connection with changes in dopaminergic activity in the brain of Mystus cavasius. After fish were exposed to water containing propiconazole at 0, 0.1, 5, and 250 µg/L for 3 days, significant increases of DA, 3,4-dihydroxyphenylacetic acid (DOPAC; a DA metabolite), and their ratio (DOPAC/DA) were observed in whole brain at 250 µg/L concentration. When fish were treated with propiconazole at 250 µg/L for 3 days, there was a significant elevation of DA, DOPAC and DOPAC/DA in diencephalon and pituitary, and only DA in the telencephalon, compared with control fish. Besides, it induced a reduction in extracellular serotonin and had an anxiolytic-like effect, supported by a decrease in cortisol production. Increased locomotor activity, anxiety and aggressiveness, decreased gonadosomatic index with few vitellogenic oocytes in ovaries after propiconazole treatment. When fish were treated with melatonin, D1 (SCH-23390) or D2 (Haloperidol) dopamine receptor antagonists and combined of melatonin and D1/D2 receptor antagonist and was observed melatonin + D2 receptor antagonist rescued fungicide induced all behavioral changes in fish. These results indicate that propiconazole increases locomotor activity, anxiety and aggressiveness and decreases reproductive activity, which was rescued by combined treatment of melatonin and dopamine receptor antagonist.

Keywords: behavior, catfish, dopamine, fungicide, melatonin

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Authors: Svetlana S. Saveysheva, Victoria E. Vasilenko

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The purpose of the research was to study the emotional and personal characteristics of preschool children in relation to the characteristics of child-parent interaction and deviant parental attitudes. The study involved 172 mothers and 172 children (85 boys and 87 girls) aged 4,5 to 7 years (mean age 6 years) living in St. Petersburg, Russia. Methods used were, demographic questionnaire, projective drawing method 'House-Tree-Man', Test of anxiety (Temml, Dorki, Amen), technique of studying self-esteem 'Ladder', expert evaluation of sociability and aggressiveness, questionnaire for children-parent emotional interaction (E.I. Zaharova) and questionnaire 'Analysis of family relationships' (E.G. Eidemiller, V.V. Yustitsky). Results. The greatest number of links with personal characteristics have received such parental deviant attitudes as overprotection and characteristics of authoritarian style (prohibitions, sanctions). If the mother has such peculiarities of the parental relationship, the child is characterized by lower self-esteem, increased anxiety, distrust of themselves and hostility. Children have more pronounced manifestations of aggression in a conniving and unstable style of parenting. The sensitivity of the mother is positively associated with children’s self-esteem. Unconditional acceptance of the child, the predominance of a positive emotional background, orientation to the state of the child during interaction promote the development of communication skills and reduce of aggressiveness. But the excessive closeness of the mother with the child can make it difficult to develop the communicative skills. Conclusions. The greatest influence on emotional and personal characteristics is provided by such features of the parental relation as overprotection, characteristics of authoritarian style, underdevelopment of the sphere of parental feelings, sensitivity of mother and behavioral manifestations of emotional interaction. Research is supported by RFBR №18-013-00990.

Keywords: characteristics of personality, child-parent interaction, children, deviant parental attitudes

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Authors: Khaled Hesham Hyari, Amjad Almani

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Construction projects in the public sector are commonly awarded through competitive bidding. In the last decade, the Construction projects environment in the Middle East went through many changes. These changes have been caused by different factors including the economic crisis, delays in monthly payments, international competition and reduced number of projects. These factors had a great impact on the bidding behaviors of contractors and their pricing strategies. This paper examines the competition characteristics in public construction projects through an analysis of bidding results of contractors in public construction projects over a period of 6 years (2006-2011) in Jordan. The analyzed projects include all categories of projects such as infrastructure, buildings, transportation and engineering services (design and supervision contracts). Data for the projects were obtained from the General Tender’s Directorate in Jordan and includes 462 projects. The analysis performed in this projects includes, studying the bid spread in all projects as it is an indication of the level of competition in the analyzed bids. The analysis studied the factors that affect bid spread such as number of bidders, Value of the project, Project category and years. It also studying the “Signal to Noise Ratio” in all projects as it is an indication of the accuracy of cost estimating performed by competing bidders and bidder´s evaluation of project risks. The analysis performed includes the relationship between signal to noise ratio and different parameters such as project category, number of bidders and changes over years. Moreover, the analysis includes determining the bidder´s aggressiveness in bidding as it is an indication of competition level in such projects. This was performed by determining the pack price which can be considered as the true value of the project and comparing it with the lowest bid submitted for each project to determine the level of aggressiveness in submitted bids. The analysis performed in this project should prove to be useful to owners in understanding bidding behaviors of contractors and pointing out areas that needs improvement in preparing bidding documents. Also the project should be useful to contractors in understanding the competitive bidding environment and should help them to improve their bidding strategies to maximize the success rate in obtaining contracts.

Keywords: construction projects, competitive bidding, public construction, competition

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Authors: Farman Ali, Asif Mahmood

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The utilization of genetic markers in prostate cancer management represents a significant advance in personalized medicine, offering the potential for more precise diagnosis and tailored treatment strategies. This paper explores the pivotal role of genetic markers in the diagnosis and treatment of prostate cancer, emphasizing their contribution to the identification of individual risk profiles, tumor aggressiveness, and response to therapy. By integrating current research findings, we discuss the application of genetic markers in developing targeted therapies and the implications for patient outcomes. Despite the promising advancements, challenges such as accessibility, cost, and the need for further validation in diverse populations remain. The paper concludes with an outlook on future directions, underscoring the importance of genetic markers in revolutionizing prostate cancer care.

Keywords: prostate cancer, genetic markers, personalized medicine, BRCA1 and BRCA2

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Authors: Viera Zatkalíková, Lenka Markovičová, Aneta Tor-Swiatek

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The effect of molybdate addition to chloride environment on resistance of AISI 316Ti stainless steel to pitting corrosion was studied. Potentiodynamic polarisation tests were performed in 1 M and 0.1 M chloride acidified solutions with various additions of sodium molybdate at room temperature. The presented results compare the effect of molybdate anions on quality of passive film (expressed by the pitting potential) in both chloride solutions. The pitting potential increases with the increase inhibitor concentration. The inhibitive effect of molybdate ions is stronger in chloride solution of lower aggressiveness (0.1M).

Keywords: AISI 316Ti steel, molybdate inhibitor, pitting corrosion, pitting potential, potentiodynamic polarisation

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Authors: Masoumeh Khosravi

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Introduction: The complementary therapies and Qigong exercises is important in order to maintain physical and mental health. Objective: This study was done to compare and investigate well-being and mental health's state between practitioners of a Qigong practice (Falun Dafa) and non-practitioners. Method: It was a comparative study with 60 samples (30 practitioners of Falun Dafa, and 30 non-practitioners), who were selected by random sampling from Tehran city of Iran. Data were collected by mental health inventory (SCL90) and well-being questionnaire. Multivariate variance analyzing and t-test were used for analyzing data. Results: Results showed significant differences in most components of mental health including anxiety, aggressiveness, obsessive-compulsion, interpersonal sensitivity, somatization disorder, depression, phobia between practitioners and non-practitioners. Well-being was significantly higher in practitioners than non-practitioners. Conclusion: Accordingly, we concluded Falun Gong exercises have high impact on mental health and well-being in people.

Keywords: mental health, well-being, Qigong, Falun Dafa

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Authors: Kaori Narita, Juan de Dios Tena Horrillo, Claudio Detotto

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Decisions on replacement of leaders are of significance and high prevalence in any organization, and concerns many of its stakeholders, whether it is a leader in a political party or a CEO of a firm, as indicated by high media coverage of such events. This merits an investigation into the consequences and implications of a leadership change on the performances and behavior of organizations and their workers. Sport economics provides a fruitful field to explore these issues due to the high frequencies of managerial changes in professional sports clubs and the transparency and regularity of observations of team performance and players’ abilities. Much of the existing research on managerial change focuses on how this affects the performance of an organization. However, there is scarcely attention paid to the consequences of such events on the behavior of individuals within the organization. Changes in behavior and attitudes of a group of workers due to a managerial change could be of great interest in management science, psychology, and operational research. On the other hand, these changes cannot be observed in the final outcome of the organization, as this is affected by many other unobserved shocks, for example, the stress level of workers with the need to deal with a difficult situation. To fill this gap, this study shows the first attempt to evaluate the impact of managerial change on players’ behaviors such as attack intensity, aggressiveness, and efforts. The data used in this study is from the top tier Italian football league (“Serie A”), where an average of 13 within season replacements of head coaches were observed over the period of seasons from 2000/2001 to 2017/18. The preliminary estimation employs Pooled Ordinary Least Square (POLS) and club-season Fixed Effect (FE) in order to assess the marginal effect of having a new manager on the number of shots, corners and red/yellow cards after controlling for a home-field advantage, ex ante abilities and current positions in the league of a team and their opponent. The results from this preliminary estimation suggest that the teams do not show a significant difference in their behaviors before and after the managerial change. To build on these preliminary results, other methods, including propensity score matching and non-linear model estimates, will be used. Moreover, the study will further investigate these issues by considering other measurements of attack intensity, aggressiveness, and efforts, such as possessions, a number of fouls and the athletic performance of players, respectively. Finally, the study is going to investigate whether these results vary over the characteristics of a new head coach, for example, their age and experience as a manager and a player. Thus far, this study suggests that certain behaviours of individuals in an organisation are not immediately affected by a change in leadership. To confirm this preliminary finding and lead to a more solid conclusion, further investigation will be conducted in the aforementioned manner, and the results will be elaborated in the conference.

Keywords: behaviour, effort, manager characteristics, managerial change, sport economics

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Authors: G. Kloudova, S. Kozlova, M. Stehlik

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Pilots are operating in a high-risk environment rich in potential stressors, which negatively affect aviation safety and the mental health of pilots. In the research conducted, the pilots were offered mental training biofeedback therapy. Biofeedback is an objective tool to measure physiological responses to stress. After only six sessions, all of the pilots tested showed significant differences between their initial condition and their condition after therapy. The biggest improvement was found in decreased heart rate (in 83.3% of tested pilots) and respiration rate (66.7%), which are the best indicators of anxiety states and panic attacks. To incorporate all of the variables, we correlated the measured physiological state of the pilots with their personality traits. Surprisingly, we found a high correlation with peripheral temperature and confidence (0.98) and with heart rate and aggressiveness (0.97). A retest made after a one-year interval showed that in majority of the subjects tested their acquired self-regulation ability had been internalized.

Keywords: aviation, biofeedback, mental workload, performance psychology

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Authors: Hanaa Sameen Ameen Bajilan

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Gender statuses are inherently unequal; it is difficult to establish equality between men and women in the light of traditional inequalities across the world. This research focuses on the similarities and differences among women from different generations different kinds of educational backgrounds and highlights the conflict experiences of the characters in Githa Hariharan's novel ‘The Thousand Faces of Night’ The purpose is to show how women are suffering and are being humiliated in a male-dominated society. The paper depicts how women in India grapple from male domination aggressiveness as well as the cultural, social and religious controlling in the society they live in. The paper also seeks to explore the importance of Knowledge as a powerful component that produces positive effects at the level of desire. The paper is based on the theories of Simone Beauvoir, Pierre Bourdieu, Edward Said, Rene Descartes and Amy Bhatt. Finally, the paper emphasizes on survival against hegemonic regimes and Indian women's hope for a better life.

Keywords: equality, gender, Githa Hariharan, humiliation

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Authors: Naomi Seidu, Edward Poluyi, Chibuikem Ikwuegbuenyi, Eghosa Morgan

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The current poor prognosis of glioblastoma has called for the need for an improvement in treatment methods in order to improve its survival rate. Despite the different interventions currently available for this tumor, the average survival is still only a few months. (12-15). The aim is to create a more favorable prognosis and have a reduction in the resistance to treatment currently being experienced, even with surgical interventions and chemotherapy. From the available literature, there is a relationship between the presence of HOX genes (Homeobox genes) and glioblastoma, which could be attributable to the increasing treatment resistance. Hence silencing these genes can be a key to improving survival rates of glioblastoma. A series of studies have highlighted the role that HOX genes play in glioblastoma prognosis. Promotion of human glioblastoma initiation, aggressiveness, and resistance to Temozolomide has been associated with HOXA9. The role of HOX gene expression in cancer stem cells should be studied as it could provide a means of designing CSC-targeted therapies, as CSCs play a part in the initiation and progression of solid tumors.

Keywords: GBM- glioblastoma, HOXA gene- homeobox genes cluster, signaling pathways, temozolomide

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Authors: Maha Wiss, Wael Khreich

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Animals, objects, foods, plants, and other non-human terms are commonly used as a source of metaphors to describe females in formal and slang language. Comparing women to non-human items not only reflects cultural views that might conceptualize women as subordinates or in a lower position than humans, yet it conveys this degradation to the listeners. Moreover, the dehumanizing representation of females in the language normalizes the derogation and even encourages sexism and aggressiveness against women. Although dehumanization has been a popular research topic for decades, according to our knowledge, no studies have linked women's dehumanizing language to the machine learning field. Therefore, we introduce our research work as one of the first attempts to create a tool for the automated detection of the dehumanizing depiction of females in English texts. We also present the first labeled dataset on the charted topic, which is used for training supervised machine learning algorithms to build an accurate classification model. The importance of this work is that it accomplishes the first step toward mitigating dehumanizing language against females.

Keywords: gender bias, machine learning, NLP, women dehumanization

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Authors: Cheng-Cao Sun, Shu-Jun Li, De-Jia Li

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Determinants of growth and metastasis in cancer remain of great interest to define. MicroRNAs (miRNAs) have frequently emerged as tumor metastatic regulator by acting on multiple signaling pathways. Here, we report the definition of miR-346 as an oncogenic microRNA that facilitates non-small cell lung cancer (NSCLC) cell growth and metastasis. XPC, an important DNA damage recognition factor in nucleotide excision repair was defined as a target for down-regulation by miR-346, functioning through direct interaction with the 3'-UTR of XPC mRNA. Blocking miR-346 by an antagomiR was sufficient to inhibit NSCLC cell growth and metastasis, an effect that could be phenol-copied by RNAi-mediated silencing of XPC. In vivo studies established that miR-346 overexpression was sufficient to promote tumor growth by A549 cells in xenografts mice, relative to control cells. Overall, our results defined miR-346 as an oncogenic miRNA in NSCLC, the levels of which contributed to tumor growth and invasive aggressiveness.

Keywords: microRNA-346, miR-346, XPC, non-small cell lung cancer, oncogenesis

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Authors: Puzanova Zhanna Vasilyevna, Larina Tatiana Igorevna, Tertyshnikova Anastasia Gennadyevna

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In this day and age, extremism in various forms of its manifestation is a real threat to the world community, the national security of a state and its territorial integrity, as well as to the constitutional rights and freedoms of citizens. Extremism, as it is known, in general terms described as a commitment to extreme views and actions, radically denying the existing social norms and rules. Supporters of extremism in the ideological and political struggles often adopt methods and means of psychological warfare, appeal not to reason and logical arguments, but to emotions and instincts of the people, to prejudices, biases, and a variety of mythological designs. They are dissatisfied with the established order and aim at increasing this dissatisfaction among the masses. Youth extremism holds a specific place among the existing forms and types of extremism. In this context in 2015, we conducted a survey among Moscow college and high school students. The aim of this study was to determine how great or small is the difference in understanding and attitudes towards extremism manifestations, inclination and readiness to take part in extremist activities and what causes this predisposition, if it exists. We performed multivariate analysis and found the Russian college and high school students' opinion about the extremism and terrorism situation in our country and also their cognition on these topics. Among other things, we showed, that the level of aggressiveness of young people were not above the average for the whole population. The survey was conducted using the questionnaire method. The sample included college and high school students in Moscow (642 and 382, respectively) by method of random selection. The questionnaire was developed by specialists of RUDN University Sociological Laboratory and included both original questions (projective questions, the technique of incomplete sentences), and the standard test Dayhoff S. to determine the level of internal aggressiveness. It is also used as an experiment, the technique of study option using of FACS and SPAFF to determine the psychotypes and determination of non-verbal manifestations of emotions. The study confirmed the hypothesis that in respondents’ opinion, the level of aggression is higher today than a few years ago. Differences were found in the understanding of and respect for such social phenomena as extremism, terrorism, and their danger and appeal for the two age groups of young people. Theory of psychotypes, SPAFF (specific affect cording system) and FACS (facial action cording system) are considered as additional techniques for the diagnosis of a tendency to extreme views. Thus, it is established that diagnostics of acceptance of extreme views among young people is possible thanks to simultaneous use of knowledge from the different fields of socio-humanistic sciences. The results of the research can be used in a comparative context with other countries and as a starting point for further research in the field, taking into account its extreme relevance.

Keywords: extremism, youth extremism, diagnostics of extremist manifestations, forecast of behavior, sociological polls, theory of psychotypes, FACS, SPAFF

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Authors: Maymona Al-Husari, Craig Murdoch, Steven Webb

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Some tumors are known to exhibit an extracellular pH that is more acidic than the intracellular, creating a 'reversed pH gradient' across the cell membrane and this has been shown to affect their invasive and metastatic potential. Tumour hypoxia also plays an important role in tumour development and has been directly linked to both tumour morphology and aggressiveness. In this paper, we present a hybrid mathematical model of intracellular pH regulation that examines the effect of oxygen and pH on tumour growth and morphology. In particular, we investigate the impact of pH regulatory mechanisms on the cellular pH gradient and tumour morphology. Analysis of the model shows that: low activity of the Na+/H+ exchanger or a high rate of anaerobic glycolysis can give rise to a 'fingering' tumour morphology; and a high activity of the lactate/H+ symporter can result in a reversed transmembrane pH gradient across a large portion of the tumour mass. Also, the reversed pH gradient is spatially heterogenous within the tumour, with a normal pH gradient observed within an intermediate growth layer, that is the layer between the proliferative inner and outermost layer of the tumour.

Keywords: acidic pH, cellular automaton, ebola, tumour growth

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Authors: Chung-Ming Lo, Kevin Li-Chun Hsieh

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The central nervous system in the World Health Organization defines grade 2, 3, 4 gliomas according to the aggressiveness. For brain tumors, using image examination would have a lower risk than biopsy. Besides, it is a challenge to extract relevant tissues from biopsy operation. Observing the whole tumor structure and composition can provide a more objective assessment. This study further proposed a computer-aided diagnosis (CAD) system based on a convolutional neural network to quantitatively evaluate a tumor's malignancy from brain magnetic resonance imaging. A total of 30 grade 2, 43 grade 3, and 57 grade 4 gliomas were collected in the experiment. Transferred parameters from AlexNet were fine-tuned to classify the target brain tumors and achieved an accuracy of 98% and an area under the receiver operating characteristics curve (Az) of 0.99. Without pre-trained features, only 61% of accuracy was obtained. The proposed convolutional neural network can accurately and efficiently classify grade 2, 3, and 4 gliomas. The promising accuracy can provide diagnostic suggestions to radiologists in the clinic.

Keywords: convolutional neural network, computer-aided diagnosis, glioblastoma, magnetic resonance imaging

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Authors: Vichada Chokesikarin

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The study aims to determine which factors account for customer satisfaction and to investigate the relationship between entrepreneurial orientation and business success, in particular, context of the information understanding of hostel business in Pranakorn district, Bangkok and the significant element of entrepreneurship in tourism industry. This study covers 352 hostels customers and 61 hostel owners/managers nearby Khao San Road. Data collection methods were used by survey questionnaire and a series of hypotheses were developed from services marketing literature. The findings suggest the customer satisfaction most influenced by image, service quality, room quality and price accordingly. Furthermore the findings revealed that significant relationships exist between entrepreneurial orientation and business success; while competitive aggressiveness was found unrelated. The ECSI model’s generic measuring customer satisfaction was found partially mediate the business success. A reconsideration of other variables applicable should be supported with the model of hostel business. The study provides context and overall view of hostel business while discussing from the entrepreneurial orientation to customer satisfaction, thereby reducing decision risk on hostel investment.

Keywords: customer satisfaction, ECSI model, entrepreneurial orientation, small hotel, hostel, business performance

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Authors: Prabin Raj Gautam

Abstract:

Entrepreneurship in tourism sectors, particularly hotel entrepreneurship has contributed to Nepalese Gross Domestic Production (GDP). The tourist standard and star hotels in developing countries have not only been generating revenues but also providing international hospitality to the guest in the local areas. For doing so, these hotel enterprises must need to implement different business strategies to enhance and maintain their international business benchmark. The Entrepreneurial Orientation (EO) is core for making business strategies. Meanwhile, the corruption is labeled as negative factor for economic development. This paper presents the relationship between EO of Nepalese star hotels and organizational corruption. The study employed questionnaire survey as data collection tool under the quantitative methodology. Five hypotheses are developed and tested. After gathering the data form 216 questionnaire distributed to CEOs/Managers of the sample hotels, the findings show that out of five dimensions of EO, only autonomy, pro-activeness, and innovativeness are not significant to organizational corruption; however, risk-taking and competitive aggressiveness are found significant contributor. The descriptive statistics and structural equation modeling are employed to describe the data and fit the model.

Keywords: entrepreneurship, entrepreneurial orientation, organizational corruption, dimensions

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Authors: A. M. El-Aziz, M. Elsehamy, H. Hussein

Abstract:

Steel or stainless steel have reasonable corrosion behavior in water, their corrosion resistance is significantly dependent on the water purity. It was not expected that demineralized water has an aggressive effect on steel alloys, in this study, the effect of water with different purity on steel X52 and stainless steel 316L was investigated. Weight loss and electrochemical measurements were employed to measure the corrosion behavior. Samples were microscopically investigated after test. It was observed that the higher the water purity the more reactive it is. Comparative analysis of the potentiodynamic curves for different water purity showed the aggressiveness of the demineralised water (conductivity of 0.05 microSiemens per cm) over the distilled water. Whereas, the corrosion rates of stainless steel 858 and 623 nm/y for demi and distilled water respectively. On the other hand, the corrosion rates of carbon steel x52 were estimated about 4.8 and 3.6 µm/y for demi and distilled water, respectively. Open circuit potential (OCP) recorded more positive potentials in case of stainless steel than carbon steel in different water purities. Generally, stainless steel illustrated high pitting resistance than carbon steel alloy, the surface film was investigated by scanning electron microscopy (SEM) and analyzed by energy dispersive X-ray spectroscopy (EDX). This behavior was explained based on that demi and distilled water might be considered as ‘hungry water’ in which it wants to be in equilibrium and will pull ions out of the surrounding metals trying to satisfy its ‘hunger’.

Keywords: corrosion, demineralized water, distilled water, steel alloys

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Authors: Oluronke Odunjo

Abstract:

The world is becoming increasingly urbanized and Nigeria is not left out. One of the indicators of human developments is housing and as such, water is needed by households for survival. This Paper assesses sources of water being used by residents in the newly urbanized areas of Ogbomoso, Southwest, Nigeria. Multistage sampling technique was used and Oke-Adunin Community was purposively selected for the study as it has large concentration of staff and students of Ladoke Akintola University of Technology. The area was captured with Google earth and two hundred and twenty two inhabited houses were found. Questionnaire was the instrument for data collection which was administered using total enumeration technique. Data obtained however, were analyzed with descriptive and inferential statistical analyses. Findings revealed that most of the respondents were male, while 36.03% house owners were between the ages of 46 and 55 years. Sources of water used by residents include well (56.94%), water vendors (17.77%), rain (15.29%) and borehole (3.72%). Distance travelled by house owners to sources of water was as high as 5.06 metres, resulting into stress (30.00 %), depression (25.00%) and aggressiveness (18.75%). Result of correlation analysis between the sources of water of respondents and disease prevalence showed that both rain water and water vendor had very strong positive correlation with typhoid, diarrhea and dysentery, while well water only had positive correlation with dysentery. Recommendations were therefore, proffered towards solving the problems associated with water in the area.

Keywords: newly urbanized area, Ogbomoso, sources of water, residents

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Authors: Mohd Faridz Ahmad, Muhammad Amir Asyraf Rosli

Abstract:

Aerobic dance has becoming a popular mode of exercise especially among women due to its fun nature. With a catchy music background and joyful dance steps, aerobic dancers would be able to have fun while sweating out. Depending on its level of aggressiveness, aerobic may also improve and maintain cardiorespiratory fitness other than being a great tool for weight loss. This study intends to prove that aerobic dance activity can bring the same, if not better impacts on health than other types of cardiovascular exercise such as jogging and cycling. The objective of this study was to evaluate and identify the effect of six weeks aerobic dance on cardiovascular fitness and weight loss among women. This study, which was held in Seremban Fit Challenge, used a quasi-experimental design. The subjects selected include a total of 14 women (n = 14) with age (32.4 years old ± 9.1), weight (65.93 kg ± 11.24) and height (165.36 ± 3.46) who joined the Seremban Fit Challenge Season 13. The subjects were asked to join an aerobic dance class with duration of one hour for six weeks in a row. As for the outcome, cardiovascular fitness was measured with a 1-mile run test while any changes on weight was measured using the weighing scale. The result showed that there was a significant difference between pre and post-test for cardiovascular fitness when p = 0.02 < 0.05 and weight loss when p = 0.00 < 0.05. In conclusion, a six-week long aerobic dance program would have a positive effect on cardiovascular fitness and weight. Therefore, aerobic dance may be used as an alternative tool for people who wish to lead a healthy lifestyle in a fun way.

Keywords: aerobic dance, cardiovascular fitness, weight loss, 1-mile run test

Procedia PDF Downloads 511

Authors: Tianyu Zhang

Abstract:

China has become one of the markets with the biggest potential for UK exporters, but it remains difficult for outsiders to explore Chinese media’s inner workings due to a lack of access. Having worked in Chinese media, the author conducted six month’s participant-observation in China Central Television (CCTV) and three independent production companies. This paper mainly explores how TV production ethics were implemented in the casting process of three Chinese reality shows that are well-known within the country. The three production teams had issues in common: unorganised management, subjective casting standards and lack of production ethics. Casting directors, who were multitasking, could only rely on their professional experience and ad-hoc demands from the management. More concerning phenomena such as borderline corruption, passive-aggressiveness, and blame cultures were prevalent during the entire production, especially during casting. The casting process also often involved the celebrity status of the many ‘ordinary’ participants who were not that ‘ordinary’ as they claimed. Many of these participants were professional talents who were not famous enough but worked as many other well-known celebrities who had their own employees. On the other hand, as comprehensive production and ethics guidelines were missing, junior television practitioners struggled between their ideal professional standards and real-life events that fell into grey areas – telling white lies, bribery, shifting blame, and lack of employee training. Although facing challenges, many practitioners came up with self-management solutions and worked with positivity.

Keywords: production studies, ethics, television production, ethnography, reality TV, Chinese TV

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Authors: Nazmul Haque, Syeda Tasnuva Maria

Abstract:

Sheehan's Syndrome (SS), also known as postpartum hypopituitarism, is a rare but potentially serious condition resulting from ischemic necrosis of the pituitary gland, often occurring during or after childbirth. This syndrome is characterized by hypopituitarism, leading to deficiencies in various hormones produced by the pituitary gland. The primary cause is typically severe postpartum hemorrhage, leading to inadequate blood supply and subsequent necrosis of the pituitary tissue. This chronic hypopituitarism sometimes plays the role of premature atherosclerosis, which may lead to cardiovascular disease. This abstract provides a comprehensive overview of Sheehan's Syndrome with ischaemic heart disease, encompassing its pathophysiology, clinical manifestations, and current management strategies. The disorder presents a wide spectrum of symptoms, including chest pain, fatigue, amenorrhea, lactation failure, hypothyroidism, and adrenal insufficiency. Timely diagnosis is crucial, as delayed recognition can lead to complications and long-term health consequences. We herein report a patient complaining of chronic fatigue symptoms, aggressiveness, chest pain, and breathlessness with repeated LOC that were diagnosed with SS with IHD. The patient was treated with antiplatelet, antianginal, steroids, and hormone replacement with marked improvement in his overall condition.

Keywords: ischaemic heart disease, Sheehan's syndrome, post-partum haemorrhage, pituitary gland

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