Search results for: politics- administration dichotomy theory
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 6392

Search results for: politics- administration dichotomy theory

1412 Teaching English as a Foreign Language: Insights from the Philippine Context

Authors: Arlene Villarama, Micol Grace Guanzon, Zenaida Ramos

Abstract:

This paper provides insights into teaching English as a Foreign Language in the Philippines. The authors reviewed relevant theories and literature, and provide an analysis of the issues in teaching English in the Philippine setting in the light of these theories. The authors made an investigation in Bagong Barrio National High School (BBNHS) - a public school in Caloocan City. The institution has a population of nearly 3,000 students. The performances of randomly chosen 365 respondents were scrutinised. The study regarding the success of teaching English as a foreign language to Filipino children were highlighted. This includes the respondents’ family background, surroundings, way of living, and their behavior and understanding regarding education. The results show that there is a significant relationship between demonstrative, communal, and logical areas that touch the efficacy of introducing English as a foreign Dialectal. Filipino children, by nature, are adventurous and naturally joyful even for little things. They are born with natural skills and capabilities to discover new things. They highly consider activities and work that ignite their curiosity. They love to be recognised and are inspired the most when given the assurance of acceptance and belongingness. Fun is the appealing influence to ignite and motivate learning. The magic word is excitement. The study reveals the many facets of the accumulation and transmission of erudition, in introduction and administration of English as a foreign phonological; it runs and passes through different channels of diffusion. Along the way, there are particles that act as obstructions in protocols where knowledge are to be gathered. Data gained from the respondents conceals a reality that is beyond one’s imagination. One significant factor that touches the inefficacy of understanding and using English as a foreign language is an erroneous outset gained from an old belief handed down from generation to generation. This accepted perception about the power and influence of the use of language, gives the novices either a negative or a positive notion. The investigation shows that a higher number of dislikes in the use of English can be tracked down from the belief of the story on how the English language came into existence. The belief that only the great and the influential have the right to use English as a means of communication kills the joy of acceptance. A significant notation has to be examined so as to provide a solution or if not eradicate the misconceptions that lie behind the substance of the matter. The result of the authors’ research depicts a substantial correlation between the emotional (demonstrative), social (communal), and intellectual (logical). The focus of this paper is to bring out the right notation and disclose the misconceptions with regards to teaching English as a foreign language. This will concentrate on the emotional, social, and intellectual areas of the Filipino learners and how these areas affect the transmittance and accumulation of learning. The authors’ aim is to formulate logical ways and techniques that would open up new beginnings in understanding and acceptance of the subject matter.

Keywords: accumulation, behaviour, facets, misconceptions, transmittance

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1411 Ab Initio Calculations of Structure and Elastic Properties of BexZn1−xO Alloys

Authors: S. Lakel, F. Elhamra, M. Ibrir, K. Almi

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There is a growing interest in Zn1-xBexO (ZBO)/ZnO hetero structures and quantum wells since the band gap energy of Zn1-xBexO solid solutions can be turned over a very large range (3.37–10.6 eV) as a function of the Be composition. ZBO/ZnO has been utilized in ultraviolet light emission diodes and lasers, and may find applications as active elements of various other electronic and optoelectronic devices. Band gap engineering by Be substitution enables the facile preparation of barrier layers and quantum wells in device structures. In addition, ZnO and its ternary alloys, as piezoelectric semiconductors, have been used for high-frequency surface acoustic wave devices in wireless communication systems due to their high acoustic velocities and large electromechanical coupling. However, many important parameters such as elastic constants, bulk modulus, Young’s modulus and band-gap bowing. First-principles calculations of the structural, electrical and elastic properties of Zn1-xBexO as a function of the Be concentration x have been performed within density functional theory using norm-conserving pseudopotentials and local density approximation (LDA) for the exchange and correlation energy. The alloys’ lattice constants may deviate from the Vegard law. As Be concentration increases, the elastic constants, the bulk modulus and Young’s modulus of the alloys increase, the band gap increases with increasing Be concentration and Zn1-xBexO alloys have direct band. Our calculated results are in good agreement with experimental data and other theoretical calculations.

Keywords: DFT calculation, norm-conserving pseudopotentials, ZnBeO alloys, ZnO

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1410 Multimodal Sentiment Analysis With Web Based Application

Authors: Shreyansh Singh, Afroz Ahmed

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Sentiment Analysis intends to naturally reveal the hidden mentality that we hold towards an entity. The total of this assumption over a populace addresses sentiment surveying and has various applications. Current text-based sentiment analysis depends on the development of word embeddings and Machine Learning models that take in conclusion from enormous text corpora. Sentiment Analysis from text is presently generally utilized for consumer loyalty appraisal and brand insight investigation. With the expansion of online media, multimodal assessment investigation is set to carry new freedoms with the appearance of integral information streams for improving and going past text-based feeling examination using the new transforms methods. Since supposition can be distinguished through compelling follows it leaves, like facial and vocal presentations, multimodal opinion investigation offers good roads for examining facial and vocal articulations notwithstanding the record or printed content. These methodologies use the Recurrent Neural Networks (RNNs) with the LSTM modes to increase their performance. In this study, we characterize feeling and the issue of multimodal assessment investigation and audit ongoing advancements in multimodal notion examination in various spaces, including spoken surveys, pictures, video websites, human-machine, and human-human connections. Difficulties and chances of this arising field are additionally examined, promoting our theory that multimodal feeling investigation holds critical undiscovered potential.

Keywords: sentiment analysis, RNN, LSTM, word embeddings

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1409 First-Principles Calculations of Hydrogen Adsorbed in Multi-Layer Graphene

Authors: Mohammad Shafiul Alam, Mineo Saito

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Graphene-based materials have attracted much attention because they are candidates for post silicon materials. Since controlling of impurities is necessary to achieve nano device, we study hydrogen impurity in multi-layer graphene. We perform local spin Density approximation (LSDA) in which the plane wave basis set and pseudopotential are used. Previously hydrogen monomer and dimer in graphene is well theoretically studied. However, hydrogen on multilayer graphene is still not clear. By using first-principles electronic structure calculations based on the LSDA within the density functional theory method, we studied hydrogen monomers and dimers in two-layer graphene. We found that the monomers are spin-polarized and have magnetic moment 1 µB. We also found that most stable dimer is much more stable than monomer. In the most stable structures of the dimers in two-layer graphene, the two hydrogen atoms are bonded to the host carbon atoms which are nearest-neighbors. In this case two hydrogen atoms are located on the opposite sides. Whereas, when the two hydrogen atoms are bonded to the same sublattice of the host materials, magnetic moments of 2 µB appear in two-layer graphene. We found that when the two hydrogen atoms are bonded to third-nearest-neighbor carbon atoms, the electronic structure is nonmagnetic. We also studied hydrogen monomers and dimers in three-layer graphene. The result is same as that of two-layer graphene. These results are very important in the field of carbon nanomaterials as it is experimentally difficult to show the magnetic state of those materials.

Keywords: first-principles calculations, LSDA, multi-layer gra-phene, nanomaterials

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1408 Animation: A Footpath for Enhanced Awareness Creation on Malaria Prevention in Rural Communities

Authors: Stephen Osei Akyiaw, Divine Kwabena Atta Kyere-Owusu

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Malaria has been a worldwide menace of a health condition to human beings for several decades with majority of people on the African continent with most causalities where Ghana is no exception. Therefore, this study employed the use of animation to enhance awareness creation on the spread and prevention of Malaria in Effutu Communities in the Central Region of Ghana. Working with the interpretivist paradigm, this study adopted Art-Based Research, where the AIDA Model and Cognitive Theory of Multimedia Learning (CTML) served as the theories underpinning the study. Purposive and convenience sampling techniques were employed in selecting sample for the study. The data collection instruments included document review and interviews. Besides, the study developed an animation using the local language of the people as the voice over to foster proper understanding by the rural community folks. Also, indigenous characters were used for the animation for the purpose of familiarization with the local folks. The animation was publicized at Health Town Halls within the communities. The outcomes of the study demonstrated that the use of animation was effective in enhancing the awareness creation for preventing and controlling malaria disease in rural communities in Effutu Communities in the Central Region of Ghana. Health officers and community folks expressed interest and desire to practice the preventive measures outlined in the animation to help reduce the spread of Malaria in their communities. The study, therefore, recommended that animation could be used to curtail the spread and enhanced the prevention of Malaria.

Keywords: malaria, animation, prevention, communities

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1407 The Impact of Non State Actor’s to Protect Refugees in Kurdistan Region of Iraq

Authors: Rozh Abdulrahman Kareem

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The displacement of individuals has become a common interest for international players. Mostly occurs in Islamic states, as religion is considered the most common cause of this form of displacement. Therefore, this thesis aims to depict the reality of the situations of the refugees, particularly in KRI, illustrating how they are treated and protected and if the treatment merits the protection clause as envisaged in the 1951 Refugee Convention. Overall, the aim is to touch on the issue of protection by non-governmental organizations and government towards the refugees here. In light of this, it focused on the adequate protection of refugees in relation to the refugee law. In the Middle East, including Iraq, there have been multiple reports on violations of these refugee laws and human rights. Protection involves providing physical security to the concerned parties, functional administration with legal structures, and infrastructural setup that could help citizens exercise rights. The KRI has provided the refugees with various benefits, including education, access to residency, and employment. It also provided transitionary in various social dimensions like gender-based violence. The Convention on Status of Refugees 1951 tried to resolve this problem, whereby the principle of ‘nonrefoulement’ under Article 33 was passed. The ‘nonrefoulement’, an exceptional reference, was enacted to protect refugees from forcible return to their countries of the original. However, the convention never addressed an unusual scenario regarding the application of this principle, ‘Extradition Treaties.’ Even though some scholarly article exists regarding the problems of refugees, the topic of interplay between Nonrefoulement and Extradition Treaties has never been explained in detail in the available books on refugee laws and practices. Each year, millions of refugees seek protection from foreign countries for fear of being tortured, victimized, or executed. People seeking international protection are susceptible and insecure. The main objective of the prevention is to provide security to citizens susceptible to inhuman treatment, distress, oppression, or other human rights defilements when they arrive back in their own countries. The refugee situation may get worse in the near future. Just like several nations within the Middle East, Iraq is not a signatory to the globally acknowledged legal structure for the protection of refugees. The first law of 1971 in Iraq was issued only for military or political causes. This law also establishes benefits such as the right to education and health services and the right to acquire employment just as the Iraqi nationals. The other legislative instrument is the 21st law from the ministry of migration of Iraq widened the description of an immigrant to incorporate the definition from the refugee resolution. Nonetheless, there is a lack of overall consistency in the protection provided under these legislations regarding rights and entitlement. A Memorandum of Understanding was signed in October 2016 by the UNHCR and the Iraq government to develop the protection of refugees. Under the term of this MoU, the Iraqi Government is obligated to provide identity documents to asylum seekers beside that UNHCR provides more guidance.

Keywords: law, refugee, protection, Kurdistan

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1406 Techno-Apocalypse in Christian End-Time Literature

Authors: Sean O'Callaghan

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Around 2011/2012, a whole new genre of Christian religious writing began to emerge, focused on the role of advanced technologies, particularly the GRIN technologies (Genetics, Robotics, Information Technology and Nanotechnology), in bringing about a techno-apocalypse, leading to catastrophic events which would usher in the end of the world. This genre, at first niche, has now begun to grow in significance in many quarters of the more fundamentalist and biblically literalist branches of evangelicalism. It approaches science and technology with more than extreme skepticism. It accuses transhumanists of being in league with satanic powers and a satanic agenda and contextualizes transhumanist scientific progress in terms of its service to what it believes to be a soon to come Antichrist figure. The genre has moved beyond literature and videos about its message can be found on YouTube and other forums, where many of the presentations there get well over a quarter of a million views. This paper will examine the genre and its genesis, referring to the key figures involved in spreading the anti-intellectualist and anti-scientific message. It will demonstrate how this genre of writing is similar in many respects to other forms of apocalyptic writing which have emerged in the twentieth and twenty-first centuries, all in response to both scientific and political events which are interpreted in the light of biblical prophecy. It will also set the genre in the context of a contemporary pre-occupation with conspiracy theory. The conclusions of the research conducted in this field by the author are that it does a grave disservice to both the scientific and Christian audiences which it targets, by misrepresenting scientific advances and by creating a hermeneutic of suspicion which makes it impossible for Christians to place their trust in scientific claims.

Keywords: antichrist, catastrophic, Christian, techno-apocalypse

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1405 Student Teachers' Experiences and Perceptions of a Curriculum Designed to Promote Social Justice

Authors: Emma Groenewald

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In 1994, numerous policies of a democratic dispensation envisage social justice and the transformation of the South Africa society. The drive for transformation and social justice resulted in an increasing number of university students from diverse backgrounds, which in turn, lead to the establishment of Sol Plaatje University (SPU) in 2014. A re-curriculated B. Ed. programme at SPU aims to equip students with knowledge and skills to realise the aim of social justice and to enhance the transformation of the South African society. The aim of this study is to explore the experiences and perceptions of students at a diverse university campus on a curriculum that aims to promote social justice. Four education modules, with the assumption that it reflects social justice content, were selected. Four students, representative of different ethnic and language groupings found at the SPU, were chosen as participants. Data were generated by the participants through four reflective exercises on each of the modules, spread over a period of four years. The module aims, linked with the narratives of the participants' perceptions and experiences of each module, provided an overview of the enacted curriculum. A qualitative research design with an interpretivist approach informed by Vygotsky's theory of learning was used. The participants' experiences of the four modules were analysed, and their views were interpreted. The students' narratives shed light on the strengths and weaknesses of how the B.Ed. Curriculum works towards social justice and revealed student's perceptions of otherness. From the narratives it became apparent that module did promote a social justice orientation in prospective teachers trained at a university.

Keywords: student diversity, social justice, transformation, teacher education

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1404 Employee Job Performance and Supervisor Workplace Gossip Employee Job Engagement's Mediation Effect

Authors: Pphakamani Irvine Dlamini

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The impact of supervisory gossip on subordinate work performance was investigated in this paper. The paper postulated that supervisory gossip, both bad and positive, has an impact on employee job engagement, which in turn has an impact on employee job performance. Data was collected from 238 employees and supervisors from the Mpumalanga Government Municipality in South Africa using a dyadic study approach. Employees responded to questions on supervisor gossip and job engagement, while supervisors responded to questions about employee work performance. Three waves of data gathering were carried out. Favourable superior gossip had a positive and substantial effect on employee job engagement, which increased employee job performance, according to the study, but negative superior gossip had a positive but insignificant effect on employee job engagement. The multicultural aspect of the municipality, as well as causation concerns and frequent method biases connected with research design, hampered the study. After successfully disentangling the supervisor-subordinate reciprocal communication web using Social Exchange Theory (SET), the study suggests that managers should instil effective ways for using both positive and negative gossip in the workplace to achieve favourable employee outcomes. Positive gossip creates workplace rivalry and competition, but negative gossip creates tension, stress, and mistrust among employees. This study attempted to assess the implication of supervisor gossip on employee job engagement and performance in the public service sector, whose employees are characterised by high job security as compared to their peers in the private sector.

Keywords: worlplace gossip, supervisor, employee engagement, LMX

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1403 Ownership, Management Responsibility and Corporate Performance of the Listed Firms in Kazakhstan

Authors: Gulnara Moldasheva

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The research explores the relationship between management responsibility and corporate governance of listed companies in Kazakhstan. This research employs firm level data of randomly selected listed non-financial firms and firm level data “operational” financial sector, consisted from banking sector, insurance companies and accumulated pension funds using multivariate regression analysis under fixed effect model approach. Ownership structure includes institutional ownership, managerial ownership and private investor’s ownership. Management responsibility of the firm is expressed by the decision of the firm on amount of leverage. Results of the cross sectional panel study for non-financial firms showed that only institutional shareholding is significantly negatively correlated with debt to equity ratio. Findings from “operational” financial sector show that leverage is significantly affected only by the CEO/Chair duality and the size of financial institutions, and insignificantly affected by ownership structure. Also, the findings show, that there is a significant negative relationship between profitability and the debt to equity ratio for non-financial firms, which is consistent with pecking order theory. Generally, the found results suggest that corporate governance and a management responsibility play important role in corporate performance of listed firms in Kazakhstan.

Keywords: ownership, corporate governance, debt to equity ratio, corporate performance

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1402 The Future of Hospitals: A Systematic Review in the Field of Architectural Design with a Disruptive Research and Development Approach

Authors: María Araya Léon, Ainoa Abella, Aura Murillo, Ricardo Guasch, Laura Clèries

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Objectives: This article aims to examine scientific theory framed within the term hospitals of the future from a multidisciplinary and cross-sectional perspective. To understand the connection that the various cross-sectional areas we studied have with architectural spaces and to determine the future outlook of the works examined and how they can be classified into the categories of need/solution, evolution/revolution, collective/individual, and preventive/corrective. Background: The changes currently taking place within the context of healthcare demonstrate how important these projects are and the need for companies to face future changes. Method: A systematic review has been carried out focused on what will the hospitals of the future be like in relation to the elements that form part of their use, design, and architectural space experience, using the WOS database from 2016 to 2019. Results: The large number of works about sensoring & big data and the scarce amount related to the area of materials is worth highlighting. Furthermore, no growth concerning future issues is envisaged over time. Regarding classifications, the articles we reviewed address evolutionary and collective solutions more, and in terms of preventive and corrective solutions, they were found at a similar level. Conclusions: Although our research focused on the future of hospitals, there is little evidence representing this approach. We also detected that, given the relevance of the research on how the built environment influences human health and well-being, these studies should be promoted within the context of healthcare.

Keywords: hospitals, future, architectural space, disruptive approach

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1401 Combined Pneumomediastinum and Pneumothorax Due to Hyperemesis Gravidarum

Authors: Fayez Hanna, Viet Tran

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A 20 years old lady- primigravida 6 weeks pregnant with unremarkable past history, presented to the emergency department at the Royal Hobart Hospital, Tasmania, Australia, with hyperemesis gravidarum associated with, dehydration and complicated with hematemesis and chest pain resistant. Accordingly, we conducted laboratory investigations which revealed: FBC: WBC 23.9, unremarkable U&E, LFT, lipase and her VBG showed a pH 7.4, pCo2 36.7, cK+ 3.2, cNa+ 142. The decision was made to do a chest X-ray (CXR) after explaining the risks/benefit of performing radiographic investigations during pregnancy and considering the patient's plan for the termination of the pregnancy as she was not ready for motherhood for shared decision-making and consent to look for pneumoperitoneum to suggest perforated viscus that might cause the hematemesis. However, the CXR showed pneumomediastinum but no evidence of pneumoperitoneum or pneumothorax. Consequently, a decision was made to proceed with CT oesophagography with imaging pre and post oral contrast administration to identify a potential oesophageal tear since it could not be excluded using a plain film of the CXR. The CT oesophagography could not find a leak for the administered oral contrast and thus, no oesophageal tear could be confirmed but could not exclude the Mallory-Weiss tear (lower oesophageal tear). Further, the CT oesophagography showed an extensive pneumomediastinum that could not be confirmed to be pulmonary in origin noting the presence of bilateral pulmonary interstitial emphysema and pneumothorax in the apex of the right lung that was small. The patient was admitted to the Emergency Department Inpatient Unit for monitoring, supportive therapy, and symptomatic management. Her hyperemesis was well controlled with ondansetron 8mg IV, metoclopramide 10mg IV, doxylamine 25mg PO, pyridoxine 25mg PO, esomeprazole 40mg IV and oxycodone 5mg PO was given for pain control and 2 litter of IV fluid. The patient was stabilized after 24 hours and discharged home on ondansetron 8mg every 8 hours whereas the patient had a plan for medical termination of pregnancy. Three weeks later, the patient represented with nausea and vomiting complicated by a frank hematemesis. Her observation chart showed HR 117- other vital signs were normal. Pathology showed WBC 14.3 with normal U&E and Hb. The patient was managed in the Emergency Department with the same previous regimen and was discharged home on same previous regimes. Five days later, she presented again with nausea, vomiting and hematemesis and was admitted under obstetrics and gynaecology for stabilization then discharged home with a plan for surgical termination of pregnancy after 3-days rather than the previously planned medical termination of pregnancy to avoid extension of potential oesophageal tear. The surgical termination and follow up period were uneventful. The case is considered rare as pneumomediastinum is a very rare complication of hyperemesis gravidarum where vomiting-induced barotrauma leads to a ruptured oesophagus and air leak into the mediastinum. However no rupture oesophagus in our case. Although the combination of pneumothorax and pneumomediastinum without oesophageal tear was reported only 8 times in the literature, but none of them was due to hyperemesis gravidarum.

Keywords: Pneumothorax, pneumomediastinum, hyperemesis gravidarum, pneumopericardium

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1400 Catalytic Thermodynamics of Nanocluster Adsorbates from Informational Statistical Mechanics

Authors: Forrest Kaatz, Adhemar Bultheel

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We use an informational statistical mechanics approach to study the catalytic thermodynamics of platinum and palladium cuboctahedral nanoclusters. Nanoclusters and their adatoms are viewed as chemical graphs with a nearest neighbor adjacency matrix. We use the Morse potential to determine bond energies between cluster atoms in a coordination type calculation. We use adsorbate energies calculated from density functional theory (DFT) to study the adatom effects on the thermodynamic quantities, which are derived from a Hamiltonian. Oxygen radical and molecular adsorbates are studied on platinum clusters and hydrogen on palladium clusters. We calculate the entropy, free energy, and total energy as the coverage of adsorbates increases from bridge and hollow sites on the surface. Thermodynamic behavior versus adatom coverage is related to the structural distribution of adatoms on the nanocluster surfaces. The thermodynamic functions are characterized using a simple adsorption model, with linear trends as the coverage of adatoms increases. The data exhibits size effects for the measured thermodynamic properties with cluster diameters between 2 and 5 nm. Entropy and enthalpy calculations of Pt-O2 compare well with previous theoretical data for Pt(111)-O2, and our Pd-H results show similar trends as experimental measurements for Pd-H2 nanoclusters. Our methods are general and may be applied to wide variety of nanocluster adsorbate systems.

Keywords: catalytic thermodynamics, palladium nanocluster absorbates, platinum nanocluster absorbates, statistical mechanics

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1399 A Crowdsourced Homeless Data Collection System And Its Econometric Analysis: Strengthening Inclusive Public Administration Policies

Authors: Praniil Nagaraj

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This paper proposes a method to collect homeless data using crowdsourcing and presents an approach to analyze the data, demonstrating its potential to strengthen existing and future policies aimed at promoting socio-economic equilibrium. The 2022 Annual Homeless Assessment Report (AHAR) to Congress highlighted alarming statistics, emphasizing the need for effective decision-making and budget allocation within local planning bodies known as Continuums of Care (CoC). This paper's contributions can be categorized into three main areas. Firstly, a unique method for collecting homeless data is introduced, utilizing a user-friendly smartphone app (currently available for Android). The app enables the general public to quickly record information about homeless individuals, including the number of people and details about their living conditions. The collected data, including date, time, and location, is anonymized and securely transmitted to the cloud. It is anticipated that an increasing number of users motivated to contribute to society will adopt the app, thus expanding the data collection efforts. Duplicate data is addressed through simple classification methods, and historical data is utilized to fill in missing information. The second contribution of this paper is the description of data analysis techniques applied to the collected data. By combining this new data with existing information, statistical regression analysis is employed to gain insights into various aspects, such as distinguishing between unsheltered and sheltered homeless populations, as well as examining their correlation with factors like unemployment rates, housing affordability, and labor demand. Initial data is collected in San Francisco, while pre-existing information is drawn from three cities: San Francisco, New York City, and Washington D.C., facilitating the conduction of simulations. The third contribution focuses on demonstrating the practical implications of the data processing results. The challenges faced by key stakeholders, including charitable organizations and local city governments, are taken into consideration. Two case studies are presented as examples. The first case study explores improving the efficiency of food and necessities distribution, as well as medical assistance, driven by charitable organizations. The second case study examines the correlation between micro-geographic budget expenditure by local city governments and homeless information to justify budget allocation and expenditures. The ultimate objective of this endeavor is to enable the continuous enhancement of the quality of life for the underprivileged. It is hoped that through increased crowdsourcing of data from the public, the Generosity Curve and the Need Curve will intersect, leading to a better world for all.

Keywords: crowdsourcing, homelessness, socio-economic policies, statistical regression

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1398 University Students’ Perceptions of the Influence of Cannabis Use on Mental Health

Authors: Konesh Navsaria, Itumeleng Ramodumo

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The study explored university students’ perceptions of cannabis use on academic life at a higher education institution (HEI) in Nelson Mandela Bay, South Africa. Cannabis is described as the most commonly-used drug by youth, especially those who are in tertiary institutions. The use of cannabis has both negative and positive effects; this is evident in different areas of human functioning. Cannabis usage has been debated upon in courts regarding its legalization and decriminalization, and on the 18th of September 2018, the South African High Court decriminalized cannabis for personal use. Cannabis use has increased in academic settings, and this has raised concerns about how it affects the mental health of students. A qualitative approach was used for the study with an explorative, descriptive design. Purposive sampling was used to select 15 participants for the study. Data were collected using focused-group interviews, following ethical clearance from the HEI. The collected data were analyzed and interpreted using thematic analysis, and cognitive behavioural theory was used as the theoretical framework. The research findings indicated both positive and negative influences of cannabis use on mental health. Most participants who expressed positive effects have used cannabis before, whereas most participants with negative perspectives of cannabis use on mental health are non-cannabis users. The findings revealed that participants perceived that the quantity of cannabis smoked determined whether there was a positive or negative effect on mental health; that is, large doses of cannabis were perceived as having negative effects. The research findings also revealed that the legalization of cannabis is very likely to increase its use and also highlighted precautionary measures users take to avoid the substance’s negative effects on mental health.

Keywords: cannabis use, mental health, university students, legalization

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1397 Spectroscopic and 1.08mm Laser Properties of Nd3+ Doped Oxy-Fluoro Borate Glasses

Authors: Swapna Koneru, Srinivasa Rao Allam, Vijaya Prakash Gaddem

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The different concentrations of neodymium-doped (Nd-doped) oxy fluoroborate (OFB) glasses were prepared by melt quenching method and characterized through optical absorption, emission and decay curve measurements to understand the lasing potentialities of these glasses. Optical absorption spectra were recorded and have been analyzed using Judd–Ofelt theory. The dipole strengths are parameterized in terms of three phenomenological Judd–Ofelt intensity parameters Ωλ (λ=2, 4 and 6) to elucidate the glassy matrix around Nd3+ ion as well as to determine the 4F3/2 metastable state radiative properties such as the transition probability (AR), radiative lifetime (τR), branching ratios (βR) and integrated absorption cross-section (σa) have been measured for most of the fluorescent levels of Nd3+. The emission spectra recorded for these glasses exhibit two peaks at 1085 and 1328 nm corresponding to 4F3/2 to 4I11/2 and 4I13/2 transitions have been obtained for all the glasses upon 808 nm diode laser excitation in the near infrared region. The emission intensity of the 4F3/2 to 4I11/2 transition increases with increase of Nd3+ concentration up to 1 mol% and then concentration quenching is observed for 2.0 mol% of Nd3+ concentration. The lifetimes for the 4F3/2 level are found to decrease with increase in Nd2O3 concentration in the glasses due to the concentration quenching. The decay curves of all these glasses show single exponential behavior. The spectroscopy of Nd3+ in these glasses is well understood and laser properties can be accurately determined from measured spectroscopic properties. The results obtained are compared with reports on similar glasses. The results indicate that the present glasses could be useful for 1.08 µm laser applications.

Keywords: glasses, luminescence, optical properties, photoluminescence spectroscopy

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1396 Smartphones as a Tool of Mobile Journalism in Saudi Arabia

Authors: Ahmed Deen

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The introduction of the mobile devices which were equipped with internet access and a camera, as well as the messaging services, has become a major inspiration for the use of the mobile devices in the growth in the reporting of news. Mobile journalism (MOJO) was a creation of modern technology, especially the use of mobile technology for video journalism purposes. MOJO, thus, is the process by which information is collected and disseminated to society, through the use of mobile technology, and even the use of the tablets. This paper seeks to better understand the ethics of Saudi mobile journalists towards news coverage. Also, this study aims to explore the relationship between minimizing harms and truth-seeking efforts among Saudi mobile journalists. Three main ethics were targeted in this study, which are seek truth and report it, minimize harm, and being accountable. Diffusion of innovation theory applied to reach this study’s goals. The non- probability sampling approach, ‘Snowball Sampling’ was used to target 124 survey participants, an online survey via SurveyMonkey that was distributed through social media platforms as a web link. The code of ethics of the Society of Professional Journalists has applied as a scale in this study. This study found that the relationship between minimizing harm and truth-seeking efforts is significantly moderate among Saudi mobile journalists. Also, it is found that the level journalistic experiences and using smartphones to cover news are weakly and negatively related to the perceptions of mobile journalism among Saudi journalists, while Saudi journalists who use their smartphone to cover the news between 1-3 years, were the majority of participants (55 participants by 51.4%).

Keywords: mobile journalism, Saudi journalism, smartphone, Saudi Arabia

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1395 Theoretical and Experimental Investigation of Binder-free Trimetallic Phosphate Nanosheets

Authors: Iftikhar Hussain, Muhammad Ahmad, Xi Chen, Li Yuxiang

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Transition metal phosphides and phosphates are newly emerged electrode material candidates in energy storage devices. For the first time, we report uniformly distributed, interconnected, and well-aligned two-dimensional nanosheets made from trimetallic Zn-Co-Ga phosphate (ZCGP) electrode materials with preserved crystal phase. It is found that the ZCGP electrode material exhibits about 2.85 and 1.66 times higher specific capacity than mono- and bimetallic phosphate electrode materials at the same current density. The trimetallic ZCGP electrode exhibits superior conductivity, lower internal resistance (IR) drop, and high Coulombic efficiency compared to mono- and bimetallic phosphate. The charge storage mechanism is studied for mono- bi- and trimetallic electrode materials, which illustrate the diffusion-dominated battery-type behavior. By means of density functional theory (DFT) calculations, ZCGP shows superior metallic conductivity due to the modified exchange splitting originating from 3d-orbitals of Co atoms in the presence of Zn and Ga. Moreover, a hybrid supercapacitor (ZCGP//rGO) device is engineered, which delivered a high energy density (ED) of 40 W h kg⁻¹ and a high-power density (PD) of 7,745 W kg⁻¹, lighting 5 different colors of light emitting diodes (LEDs). These outstanding results confirm the promising battery-type electrode materials for energy storage applications.

Keywords: trimetallic phosphate, nanosheets, DFT calculations, hybrid supercapacitor, binder-free, synergistic effect

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1394 Priming through Open Book MCQ Test: A Tool for Enhancing Learning in Medical Undergraduates

Authors: Bharti Bhandari, Bharati Mehta, Sabyasachi Sircar

Abstract:

Medical education is advancing in India, with its advancement newer innovations are being incorporated in teaching and assessment methodology. Our study focusses on a teaching innovation that is more student-centric than teacher-centric and is the need of the day. The teaching innovation was carried out in 1st year MBBS students of our institute. Students were assigned control and test groups. Priming was done for the students in the test group with an open-book MCQ based test in a particular topic before delivering formal didactic lecture on that topic. The control group was not assigned any such exercise. This was followed by formal didactic lecture on the same topic. Thereafter, both groups were assessed on the same topic. The marks were compiled and analysed using appropriate statistical tests. Students were also given questionnaire to elicit their views on the benefits of “self-priming”. The mean marks scored in theory assessment by the test group were statistically higher than the marks scored by the controls. According to students’ feedback, the ‘self-priming “process was interesting, helped in better orientation during class-room lectures and better understanding of the topic. They want it to be repeated for other topics with moderate difficulty level. Better performance of the students in the primed group validates the combination of student-centric priming model and didactic lecture as superior to the conventional, teacher-centric methods alone. If this system is successfully followed, the present teacher-centric pedagogy should increasingly give way to student-centric activities where the teacher is only a facilitator.

Keywords: medical education, open-book test, pedagogy, priming

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1393 The Combined Use of L-Arginine and Progesterone During the Post-breeding Period in Female Rabbits Increases the Weight of Their Fetuses

Authors: Diego F. Carrillo-González, Milena Osorio, Natalia M. Cerro, Yasser Y. Lenis

Abstract:

Introduction: mortality during the implantation and early embryonic development periods reach around 30% in different mammalian species. It has been described that progesterone (P4) and Arginine (Arg) play a beneficial role in establishing and maintaining early pregnancy in mammals. The combined effect between Arg and P4 on reproductive parameters in the rabbit species is not yet elucidated, to our best knowledge. Objective: to assess the effect of L-arginine and progesterone during the post-breeding period in female rabbits on the composition of the amniotic fluid, the placental structure, and the bone growth in their fetuses. Methods: crossbred female rabbits (n=16) were randomly distributed into four experimental groups (Ctrl, Arg, P4, and Arg+P4). In the control group, 0.9% saline solution was administered as a placebo, the Arg group was administered arginine (50 mg/kg BW) from day 4.5 to day 19 post-breeding, the P4 group was administered progesterone (Gestavec®, 1.5 mg/kg BW) from 24 hours to day 4 post-breeding and for the Arg+P4 group, an administration was performed under the same time and dose guidelines as the Arg and P4 treatments. Four females were sacrificed, and the amniotic fluid was collected and analyzed with rapid urine test strips, while the placenta and fetuses were processed in the laboratory to obtain histological plates. The percentage of deciduous, labyrinthine, and junctional zones was determined, and the length of the femur for each fetus was measured as an indicator of growth. Descriptive statistics were applied to identify the success rates for each of the tests. Afterwards, A one-way analysis of variance (ANOVA) was performed, and a comparison of means was conducted by Tukey's test. Results: a higher density (p<0.05) was observed in the amniotic fluid for fetuses in the control group (1022±2.5g/mL) compared to the P4 (1015±5.3g/mL) and Arg+P4 (1016±4,9g/mL) groups. Additionally, the density of amniotic fluid in the Arg group (1021±2.5g/mL) was higher (p<0.05) than in the P4 group. The concentration of protein, glucose, and ascorbic acid had no statistical difference between treatments (p>0.05). The histological analysis of the uteroplacental regions, a statistical difference (p<0,05) in the proportion of deciduous zone was found between the P4 group (9.6±2.6%) when compared with the Ctrl (28.15±12.3%), and Arg+P4 (26.3±4.9) groups. In the analysis of the fetuses, the weight was higher for the Arg group (2.69±0.18), compared to the other groups (p<0.05), while a shorter length was observed (p<0.05) in the fetuses for the Arg+P4 group (25.97±1.17). However, no difference (p>0.05) was found when comparing the length of the developing femurs between the experimental groups. Conclusion: the combination of L-arginine and progesterone allows a reduction in the density of amniotic fluid, without affecting the protein, energy, and antioxidant components. However, the use of L-arginine stimulates weight gain in fetuses, without affecting size, which could be used to improve production parameters in rabbit production systems. In addition, the modification in the deciduous zone could show a placental adaptation based on the fetal growth process, however more specific studies on the placentation process are required.

Keywords: arginine, progesterone, rabbits, reproduction

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1392 Analysis of Accurate Direct-Estimation of the Maximum Power Point and Thermal Characteristics of High Concentration Photovoltaic Modules

Authors: Yan-Wen Wang, Chu-Yang Chou, Jen-Cheng Wang, Min-Sheng Liao, Hsuan-Hsiang Hsu, Cheng-Ying Chou, Chen-Kang Huang, Kun-Chang Kuo, Joe-Air Jiang

Abstract:

Performance-related parameters of high concentration photovoltaic (HCPV) modules (e.g. current and voltage) are required when estimating the maximum power point using numerical and approximation methods. The maximum power point on the characteristic curve for a photovoltaic module varies when temperature or solar radiation is different. It is also difficult to estimate the output performance and maximum power point (MPP) due to the special characteristics of HCPV modules. Based on the p-n junction semiconductor theory, a brand new and simple method is presented in this study to directly evaluate the MPP of HCPV modules. The MPP of HCPV modules can be determined from an irradiated I-V characteristic curve, because there is a non-linear relationship between the temperature of a solar cell and solar radiation. Numerical simulations and field tests are conducted to examine the characteristics of HCPV modules during maximum output power tracking. The performance of the presented method is evaluated by examining the dependence of temperature and irradiation intensity on the MPP characteristics of HCPV modules. These results show that the presented method allows HCPV modules to achieve their maximum power and perform power tracking under various operation conditions. A 0.1% error is found between the estimated and the real maximum power point.

Keywords: energy performance, high concentrated photovoltaic, maximum power point, p-n junction semiconductor

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1391 Students' Ability to Solve Complex Accounting Problems Using a Framework-Based Approach

Authors: Karen Odendaal

Abstract:

Accounting transactions are becoming more complex, and more extensive accounting guidance is provided on a continuous basis. It is widely perceived that conceptual teaching of accounting contributes to lifelong learning. Such a conceptual teaching approach also contributes to effective accounting problem-solving. This framework-based approach is rooted in educational psychologies such as constructivism and Ausubel’s subsumption theory. This study aimed at investigating the ability of students to solve complex accounting problems by using only concepts underlying the Conceptual Framework. An assignment was administered to pre-graduate students at a South African university and this study made use of an interpretative research design which implemented multiple research instruments to investigate the ability of students to solve complex accounting problems using only concepts underlying the Conceptual Framework. Student perceptions were analysed and were aided by a related reflective questionnaire. The importance of the study indicates the necessity of Accounting educators to enhance a conceptual understanding among students as a mechanism for problem-solving of accounting issues. The results indicate that the ability of students to solve accounting problems effectively using only the Conceptual Framework depends on the complexity of the scenario and the students’ familiarity with the problem. The study promotes a balanced and more conceptual (rather than only technical) preference to the problem-solving of complex accounting problems. The study indubitably promotes considerable emphasis on the importance of the Conceptual Framework in accounting education and the promotion of life-long learning in the subject field.

Keywords: accounting education, conceptual teaching, constructivism, framework-based, problem-solving

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1390 Micro-Channel Flows Simulation Based on Nonlinear Coupled Constitutive Model

Authors: Qijiao He

Abstract:

MicroElectrical-Mechanical System (MEMS) is one of the most rapidly developing frontier research field both in theory study and applied technology. Micro-channel is a very important link component of MEMS. With the research and development of MEMS, the size of the micro-devices and the micro-channels becomes further smaller. Compared with the macroscale flow, the flow characteristics of gas in the micro-channel have changed, and the rarefaction effect appears obviously. However, for the rarefied gas and microscale flow, Navier-Stokes-Fourier (NSF) equations are no longer appropriate due to the breakup of the continuum hypothesis. A Nonlinear Coupled Constitutive Model (NCCM) has been derived from the Boltzmann equation to describe the characteristics of both continuum and rarefied gas flows. We apply the present scheme to simulate continuum and rarefied gas flows in a micro-channel structure. And for comparison, we apply other widely used methods which based on particle simulation or direct solution of distribution function, such as Direct simulation of Monte Carlo (DSMC), Unified Gas-Kinetic Scheme (UGKS) and Lattice Boltzmann Method (LBM), to simulate the flows. The results show that the present solution is in better agreement with the experimental data and the DSMC, UGKS and LBM results than the NSF results in rarefied cases but is in good agreement with the NSF results in continuum cases. And some characteristics of both continuum and rarefied gas flows are observed and analyzed.

Keywords: continuum and rarefied gas flows, discontinuous Galerkin method, generalized hydrodynamic equations, numerical simulation

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1389 Metaphorical Devices in Political Cartoons with Reference to Political Confrontation in Pakistan after Panama Leaks

Authors: Ayesha Ashfaq, Muhammad Ajmal Ashfaq

Abstract:

It has been assumed that metaphorical and symbolic contests are waged with metaphors, captions, and signs in political cartoons that play a significant role in image construction of political actors, situations or events in the political arena. This paper is an effort to explore the metaphorical devices in political cartoons related to the political confrontation in Pakistan between the ruling party Pakistan Muslim League Nawaz (PMLN) and opposition parties especially after Panama leaks. For this purpose, political cartoons sketched by five renowned political cartoonists on the basis of their belongings to the most highly circulated mainstream English newspapers of Pakistan and their professional experiences in their genre, were selected. The cartoons were analyzed through the Barthes’s model of Semiotics under the umbrella of the first level of agenda setting theory ‘framing’. It was observed that metaphorical devices in political cartoons are one of the key weapons of cartoonists’ armory. These devices are used to attack the candidates and contribute to the image and character building. It was found that all the selected political cartoonists used different forms of metaphors including situational metaphors and embodying metaphors. Not only the physical stature but also the debates and their activities were depicted metaphorically in the cartoons that create the scenario of comparison between the cartoons and their real political confrontation. It was examined that both forms of metaphors shed light on cartoonist’s perception and newspaper’s policy about political candidates, political parties and particular events. In addition, it was found that zoomorphic metaphors and metaphors of diminishments were also predominantly used to depict the conflict between two said political actors.

Keywords: metaphor, Panama leaks, political cartoons, political communication

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1388 A Model for Analysing Argumentative Structures and Online Deliberation in User-Generated Comments to the Website of a South African Newspaper

Authors: Marthinus Conradie

Abstract:

The conversational dynamics of democratically orientated deliberation continue to stimulate critical scholarship for its potential to bolster robust engagement between different sections of pluralist societies. Several axes of deliberation that have attracted academic attention include face-to-face vs. online interaction, and citizen-to-citizen communication vs. engagement between citizens and political elites. In all these areas, numerous researchers have explored deliberative procedures aimed at achieving instrumental goals such a securing consensus on policy issues, against procedures that prioritise expressive outcomes such as broadening the range of argumentative repertoires that discursively construct and mediate specific political issues. The study that informs this paper, works in the latter stream. Drawing its data from the reader-comments section of a South African broadsheet newspaper, the study investigates online, citizen-to-citizen deliberation by analysing the discursive practices through which competing understandings of social problems are articulated and contested. To advance this agenda, the paper deals specifically with user-generated comments posted in response to news stories on questions of race and racism in South Africa. The analysis works to discern and interpret the various sets of discourse practices that shape how citizens deliberate contentious political issues, especially racism. Since the website in question is designed to encourage the critical comparison of divergent interpretations of news events, without feeding directly into national policymaking, the study adopts an analytic framework that traces how citizens articulate arguments, rather than the instrumental effects that citizen deliberations might exert on policy. The paper starts from the argument that such expressive interactions are particularly crucial to current trends in South African politics, given that the precise nature of race and racism remain contested and uncertain. Centred on a sample of 2358 conversational moves in 814 posts to 18 news stories emanating from issues of race and racism, the analysis proceeds in a two-step fashion. The first stage conducts a qualitative content analysis that offers insights into the levels of reciprocity among commenters (do readers engage with each other or simply post isolated opinions?), as well as the structures of argumentation (do readers support opinions by citing evidence?). The second stage involves a more fine-grained discourse analysis, based on a theorisation of argumentation that delineates it into three components: opinions/conclusions, evidence/data to support opinions/conclusions and warrants that explicate precisely how evidence/data buttress opinions/conclusions. By tracing the manifestation and frequency of specific argumentative practices, this study contributes to the archive of research currently aggregating around the practices that characterise South Africans’ engagement with provocative political questions, especially racism and racial inequity. Additionally, the study also contributes to recent scholarship on the affordances of Web 2.0 software by eschewing a simplistic bifurcation between cyber-optimist vs. pessimism, in favour of a more nuanced and context-specific analysis of the patterns that structure online deliberation.

Keywords: online deliberation, discourse analysis, qualitative content analysis, racism

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1387 Informing the Implementation of Career Conversations in Secondary Schools for the Building of Student Career Competencies: The Case of Portugal

Authors: Cristina Isabrl de Oliveira SAntos

Abstract:

The study aims to investigate how transferrable and effective career conversations could be, in the context of general track Portuguese secondary schools, with the view of improving students’ career competencies. It does so by analysing: 1) the extent to which students’ perceptions of career conversations relate with their existing career competencies, 2) the extent to which each of the parameters; perceptions of career conversations and student career competencies, relate with student situational and personal characteristics, 3) how patterns in perceptions of headteachers and of teachers at a school, regarding the implementation of career conversations, correlate to the views of students regarding career conversations and to school contextual characteristics. Data were collected from 27 secondary schools out of 32 in the same district of Aveiro, in Portugal. Interviews were performed individually, with 27 headteachers, and in groups, with a total of 10 teacher groups and 11 student groups. Survey responses were also collected from742 studentsand 310 teachers. Interview responses were coded and analysed using grounded theory principles. Data from questionnaires is currently beingscrutinised through descriptive statistics with SPSS, and Structural Equation Modelling (SEM). Triangulation during different stages of data analysis uses the principles of retroduction and abduction of the realist evaluation framework. Conclusions from the pilot-study indicate that student perceptions scores on content and relationship in career conversations change according to their career competencies and the type of school. Statistically significant differences in perceptions of career conversations were found for subgroups based on gender and parent educational level.

Keywords: career conversations, career competencies, secondary education, teachers

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1386 Understanding the Effective of Cuisine Experience, Emotions on Revisit Intentions: The Case Study of Lu-Kang

Authors: An-Na Li, Ying-Yu Chen, Chang-Kuang Chiou

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Food tourism is one of the growing industries and areas of interest in the tourism industry today. The Destination Marketing Organizations (DMOs) are aware of the importance of gastronomy in order to stimulate local and regional economic development. From the heritage and cultural aspects, gastronomy is becoming a more important part of the cultural heritage of region and countries. Heritage destinations provide culinary heritage, which fits the current interest in traditional food, and cuisine is part of a general desire for authentic experiences. However, few studies have empirically examining food tourist’s behavior. This study examined the effects of cuisine experience, emotions and tourists’ revisit intentions. A total of 402 individuals responded to the on-site survey in the historic town of Lu-Kang in Taiwan. The results indicated that tourists’ cuisine experience include place flavor, media recommended local learning, life transfer and interpersonal share. In addition, cuisine experience had significant impacts on emotions, which in turn cuisine experience and emotions had significant effects on tourists’ revisit intentions. The findings suggested that the cuisine experience is a multi- dimensions construct. On the other hands, the good quality of cuisine experience could evoke tourists’ positive emotions and it plays a significant role in promote tourist revisit intentions and word of mouth. Implications for theory and practice are discussed.

Keywords: culinary tourism, cuisine experience, emotions, revisit intentions

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1385 Influence of Servant Leadership on Faculty Retention in Higher Education Institutes: Mediating Role of Job Satisfaction

Authors: Aneela Sheikh

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Private higher education institutes are challenged for their resilience and competitive edge in the globalized knowledge-based economy in the 21st century. Faculty retention plays an important role as a catalyst for addressing the current mega-developmental phenomenon in higher education institutes faced by developing countries. This study intends to explore the influence of servant leadership practice on faculty retention through the intervening role of job satisfaction towards minimizing the high faculty turnover in private higher education institutes, with the mediating role of job satisfaction. A sample of 341 faculty members from ten private higher education institutes in Lahore city of Pakistan, was selected through a stratified proportionate random sampling technique. A descriptive survey research approach was employed to collect data from 341 faculty members by administering a close-ended questionnaire based on a seven-point Likert scale as a self-administered research instrument. The study was conducted under the domain of the Leader-Member Exchange (LMX) theory. The mediating role of job satisfaction was measured by bootstrapping technique. The results revealed that servant leadership has a statistically significant influence on faculty retention, with a statistically significant mediating role of job satisfaction, in private higher education institutes in Pakistan. Further, up to the best of the authors’ knowledge, this is the first systematic and empirical study on faculty retention conducted against the backdrop of servant leadership in an Eastern context, particularly in Pakistan.

Keywords: servant leadership, faculty retention, job satisfaction, higher education institutes

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1384 The Effectiveness of Treating Anxiety with Reiki

Authors: Erika Humphreys

Abstract:

The effectiveness of treating anxiety with Reiki is explored within ten quantitative studies. The methodology utilized for a critical appraisal and systematic review of the literature is explained with inclusion and exclusion criteria. The theoretical framework for the project is grounded in the work of Hildegard Peplau, whose nursing theory based on the therapeutic use of self is foundational for Reiki implementation. A thorough critique of the literature is conducted for key components of robustness and believability. This critique is conducted using a structured guide addressing synthesized strengths and weaknesses of the body of literature. A synthesis of the literature explores the findings of the studies. This synthesis reports on Reiki’s effectiveness in treating anxiety within a variety of patient settings and populations, its effect on subscales of anxiety, physiological manifestations of anxiety, and pain associated with anxiety. Cultural considerations affecting Reiki’s potential effectiveness are discussed. Gaps in the literature are examined, including the studies’ narrow sample population, lack of participant exclusionary factors for controlled outcome data, and the lack of studies across time. Implications for future research are discussed with recommendations for expanded research that includes a broader variety of settings, age groups, and patient diagnoses, including anxiety disorders, for research data that is transferable. Implications for further practice for the advanced practice registered nurse (APRN) are explored, with the potential benefits for both providers and patients, including improved patient satisfaction and expansion of provider treatment modalities.

Keywords: Reiki, anxiety, complementary alternative medicine, pandemic

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1383 Mediating and Moderating Function of Corporate Governance on Firm Tax Planning and Firm Tax Disclosure Relationship

Authors: Mahfoudh Hussein Mgammal

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The purpose of this paper is to investigate the moderating and mediating effect of corporate governance mechanisms proxy on the relationship of tax planning measured by effective tax rate components and tax disclosure. This paper tested the hypotheses by a 3-step hierarchical regression with 2010 to 2012 Malaysian-listed nonfinancial firms. We found companies positively value tax-planning activities. This indicates that tax planning is seen as a source of companies' wealth creation as the results show that there is an association between the tax disclosure and the extent of tax planning, and this relationship is highly significant. Examination of the implications of corporate governance mechanisms on the tax disclosure-tax planning association showed the lack of a significant coefficient related to any of the interactive variables. This makes it hard to understand the nature of the association. Finally, we further study the sensitivity of the results, the outcomes were also examined for the robustness and strength of the model specification utilizing OLS-effect estimators and the absence of tax planning related factors (GRTH, LEVE, and CAPNT). The findings of these tests display there is no effect on the tax planning-tax disclosure association. The outcomes of the annual regressions test show that the panel regressions results differ over time because there is a time difference impact on the associations, and the different models are not completely proportionate as a whole. Moreover, our paper lends some support to recent theory on the importance of taxes to corporate governance by demonstrating how the agency costs of tax planning allow certain shareholders to benefit from firm activities at the expense of others.

Keywords: tax disclosure, tax planning, corporate governance, effective tax rate

Procedia PDF Downloads 123