Search results for: withholding tax
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 20

Search results for: withholding tax

20 Tax Treaties between Developed and Developing Countries: Withholding Taxes and Treaty Heterogeneity Content

Authors: Pranvera Shehaj

Abstract:

Unlike any prior analysis on the withholding tax rates negotiated in tax treaties, this study looks at the treaty heterogeneity content, by investigating the impact of the residence country’s double tax relief method and of tax-sparing agreements, on the difference between developing countries’ domestic withholding taxes on dividends on one side, and treaty negotiated withholding taxes at source on portfolio dividends on the other side. Using a dyadic panel dataset of asymmetric double tax treaties between 2005 and 2019, this study suggests first that the difference between domestic and negotiated WHTs on portfolio dividends is higher when the OECD member uses the credit method, as compared to when it uses the exemption method. Second, results suggest that the inclusion of tax-sparing provisions vanishes the positive effect of the credit method at home on the difference between domestic and negotiated WHTs on portfolio dividends, incentivizing developing countries to negotiate higher withholding taxes.

Keywords: double tax treaties, asymmetric investments, withholding tax, dividends, double tax relief method, tax sparing

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19 Management of Empty Containers by Consignees in the Hinterland

Authors: Benjamin Legros, Jan Fransoo, Oualid Jouini

Abstract:

This study aims to evaluate street-turn strategies for empty container repositioning in the hinterland. Containers arrive over time at the (importer) consignee, while the demand for containers arises from the (exporter) shipper. A match can be operated between an empty container from the consignee and the load from the shipper. Therefore, we model the system as a double-ended queue with non-zero matching time and a limited number of resources in order to optimize the reposition- ing decisions. We determine the performance measures when the consignee operates using a fixed withholding threshold policy. We show that the matching time mainly plays a role in the matching proportion, while under a certain duration, it only marginally impacts the consignee’s inventory policy and cost per container. Also, the withholding level is mainly determined by the shipper’s production rate.

Keywords: container, double-ended queue, inventory, Markov decision process, non-zero matching time, street-turn

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18 The Characteristics of Withhold Resuscitation in Out-Of-Hospital Cardiac Arrest

Authors: An-Yi Wang, Wei-Fong Kao, Shin-Han Tsai

Abstract:

Introduction: Information as patient characteristics, resuscitation scene, resuscitation provider perspectives and families wish affects on resuscitation decision-making for out-of-hospital cardiac arrest (OHCA). There is no consistency consensus on how families and emergency physicians approach this decision. The main purpose of our study is to evaluate the characteristics of withholding resuscitation efforts arrival at the hospital. Methods: We retrospectively analyzed patients with OHCA without pre-hospital return-of-spontaneous circulation (ROSC) who was sent to our emergency department (ED) between January 2014 and December 2015. Baseline characteristics, pre-hospital course, and causes of the cardiopulmonary arrest among patients were compared. Results: In 2 years, total 155 arrest patients without pre-hospital ROSC was included. 33(21.3%) patients withhold the resuscitation efforts in ED with mean resuscitation duration 4.45 ± 7.04 minutes after ED arrival. In withholding group, the initial rhythm of arrests was all non-shockable. 9 of them received endotracheal intubation before decision-making. None of the patients in withhold resuscitation group survived to discharge. There was no significant difference among gender, underlying cardiovascular disease, malignancy, chronic renal disease, nor witness collapse between withhold and continue resuscitation groups. Univariate analysis showed there was lower percentage of bystander resuscitation (32.3% vs. 50.4%, p=0.071), and the lower percentage of transport via emergency medical service (EMS) (78.8% vs. 91.8%, p=0.054) in withholding group. Multivariate analysis showed old age (adjusted odds ratio=1.06, 95% C.I.=[1.02-1.11], p<0.05), with underlying respiratory insufficiency (adjusted odds ratio=12.16, 95% C.I.=[3.34-44.29], p<0.05), living at home compared with nursing home (adjusted odds ratio=37.75, 95% C.I.=[1.09-1110.70], p<0.05) were more likely to withhold resuscitation. Transport via EMS was more likely to continue resuscitation (adjusted odds ratio=0.11, 95% C.I.=[0.02-0.71], p<0.05). Conclusion: The decision-making for families and emergency physicians to withhold or continue resuscitation for out-of-hospital cardiac arrest is complex and multi-factorial. Continue resuscitation efforts in nursing home residents is high, and further study among this population is warranted.

Keywords: cardiopulmonary resuscitation, out-of-hospital cardiac arrest, termination resuscitation, withhold resuscitation

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17 Continuance Commitment of Retail Pharmacist in a Labor Shortage: Results from the Questionnaire Survey

Authors: Shigeaki Mishima

Abstract:

Pharmacist labor shortage has become a long-term problem in Japan. This paper discusses the relationship between organizational commitment and pharmacists' organizational behavior in the context of labor shortage. Based on a multidimensional view of organizational commitment, effective commitment and continuous commitment are measured. It is suggested that the continuous commitment has a unique impact on withholding information behavior. We also discuss the impact of labor supply and demand on continuous commitment of retail pharmacist.

Keywords: organizational commitment, pharmacist, labor shortage, professional

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16 Unfolding the Social Clash between Online and Non-Online Transportation Providers in Bandung

Authors: Latifah Putti Tiananda, Sasti Khoirunnisa, Taniadiana Yapwito, Jessica Noviena

Abstract:

Innovations are often met with two responses, acceptance or rejection. In the past few years, Indonesia is experiencing a revolution of transportation service, which utilizes online platform for its operation. Such improvement is welcomed by consumers and challenged by conventional or ‘non-online’ transportation providers simultaneously. Conflicts arise as the existence of this online transportation mode results in declining income of non-online transportation workers. Physical confrontations and demonstrations demand policing from central authority. However, the obscurity of legal measures from the government persists the social instability. Bandung, a city in West Java with the highest rate of online transportation usage, has recently issued a recommendation withholding the operation of online transportation services to maintain peace and order. Thus, this paper seeks to elaborate the social unrest between the two contesting transportation actors in Bandung and explore community-based approaches to solve this problem. Using qualitative research method, this paper will also feature in-depth interviews with directly involved sources from Bandung.

Keywords: Bandung, market competition, online transportation services, social unrest

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15 Growth Analysis in Wheat as Influenced by Water Stress and Variety in Sokoto, Sudan Savannah, Nigeria

Authors: M. B. Sokoto, I. U. Abubakar

Abstract:

The study was carried out on effect of water stress and variety on growth of wheat (Triticum aestivum L.), during 2009/10 and 2010/11 dry seasons. The treatments consisted of factorial combination of water stress at three critical growth stage which was imposed by withholding water at (Tillering, Flowering, Grain filling) and Control (No stress) and two varieties (Star 11 TR 77173/SLM and Kauze/Weaver) laid out in a split-plot design with three replications. Water stress was assigned to the main-plot while variety was assigned to the sub-plots. Result revealed significant (P<0.05) effect of water stress, water stress at tillering significantly (P<0.05) reduced plant height, LAI, CGR, and NAR. Variety had a significant effect on plant height, LAI, CGR and NAR. In conclusion water stress at tillering was observed to be most critical growth stage in wheat, and water stress at this period should be avoided because it results to decrease in growth components in wheat. Wheat should be sown in November or at least first week of December in this area and other area with similar climate. Star II TR 77173/LM is recommended variety for the area.

Keywords: wheat, growth, water stress, variety, Sudan savannah

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14 Pakistan’s Taxation System: A Critical Appraisal

Authors: Khalid Javed, Rashid Mahmood

Abstract:

The constitution empowers the Federal Government to collect taxes on income other than agricultural income, taxes on capital value, customs, excise duties and sales taxes. The Central Board of Revenue (CBR) and its subordinate departments administer the tax system. Each of the three principal taxes has a different history and different set of issues. For a large number of income tax payers the core of the business process is pre-audit and assessment by a tax official. This process gives considerable discretion to tax officials, with potential for abuse. Moreover, this process is also not tenable as the number of taxpayers increase. The report is focused on a total overhaul of the process and organization of income tax. Sales tax is recent and its process and organization is adjusted to the needs of an expanding tax base. These are based on self-assessment and selective audit. Similarly, in customs the accent is on accelerating and broadening the changes begun in recent years. Before long, central excise will be subsumed in sales tax. During the nineties, despite many changes in the tax regime and introduction of withholding and presumptive taxes, Federal Government tax to GDP ratio has varied narrowly around eleven percent. The tax base has grown but still remains narrow and skewed. The number of income tax filers is around one million.

Keywords: central board of revenue, GDP, sale tax, income tax

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13 Child of the Dark by Carolina Maria De Jesus in a Fundamental Rights Perspective

Authors: Eliziane Navarro, Aparecida Citta

Abstract:

Child of the dark is the work of the Brazilian author Carolina Maria de Jesus published at the first time by Ática & Francisco Alves in 1960. It is, mostly, a story of lack of rights. It lacks to men who live in the slums what is essential in order to take advantage of the privilege of rationality to develop themselves as civilized humans. It is, therefore, in the withholding of the basic rights that inequality finds space to build itself to be the main misery on Earth. Antonio Candido, a Brazilian sociologist, claims that it is the right to literature has the ability to humanize men, once the aptitude to create fiction and fable is essential to the social balance. Hence, for the forming role that literature holds, it must be thought as the number of rights that assure human dignity, such as housing, education, health, freedom, etc. When talking about her routine, Carolina puts in evidence something that has great influence over the formation of human beings, contributing to the way they live: the slum. Even though it happens in a distinct way and using her linguistics variation, Carolina writes about something that will only be discussed later on Brazil’s Cities Statute and Ermia Maricato: the right to the city, and how the slums are, although inserted in the city, an attachment, an illegal city, a dismissing room. It interests ourselves, for that matter, in this work, to analyse how the deprivation of the rights to the city and literature, detailed in Carolina’s journal, conditions human beings to a life where the instincts overcome the social values.

Keywords: Child of the dark, slum, Brazil, architecture and literature

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12 Carolina Maria De Jesus' Narrative in a Fundamental Rights Perspective

Authors: Eliziane Fernanda Navarro, Aparecida Eleonora Sitta

Abstract:

Child of the Dark is the work of the Brazilian author Carolina Maria de Jesus, published at the first time by Ática and Francisco Alves in 1960. It is, mostly, a story of lack of rights. It lacks to men who live in the slums what is essential in order to take advantage of the privilege of rationality to develop themselves as civilized humans. It is, therefore, in the withholding of the basic rights that inequality finds space to build itself to be the main misery on Earth. Antonio Candido, a Brazilian sociologist claims that it is the right to literature has the ability to humanize men, once the aptitude to create fiction and fable is essential to the social balance. Hence, for the forming role that literature holds, it must be thought as the number of rights that assure human dignity, such as housing, education, health, freedom, etc. When talking about her routine, Carolina puts in evidence something that has great influence over the formation of human beings, contributing to the way they live: the slum. Even though it happens in a distinct way and using her own linguistics variation, Carolina writes about something that will only be discussed later on Brazil’s Cities Statute and Erminia Maricato: the right to the city, and how the slums are, although inserted in the city, an attachment, an illegal city, a dismissing room. It interests ourselves, for that matter, in this work, to analyse how the deprivation of the rights to the city and literature, detailed in Carolina’s journal, conditions human beings to a life where the instincts overcome the social values.

Keywords: Child of the Dark, slum, literature, architecture and urbanism, fundamental rights, Brazil

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11 Risperidone for the Treatment of Retentive Fecal Incontinence in Children and Adolescents: A Randomize Clinical Trial

Authors: Ghazal Zahed, Leila Tabatabaee, Amirhossein Hosseini, Somaye Fatahi

Abstract:

Functional retentive overflow incontinence (Retentive FI) is the most common cause of fecal soiling in children. Affected patients may have more problems with their parents and peer group, self-esteem issues, and more psychiatric comorbidities than the general population. Therapeutic interventions for Retentive FI and related problems and comorbid conditions are needed at the same time. Based on the clinical experiences, patients with retentive FI and comorbid psychiatric disorders, were accelerated in their treatment of fecal incontinence when they were being treated with Risperidone for their psychiatric comorbidities, therefore this study was conducted to evaluate the effect of Risperidone in the treatment of Retentive FI in children and adolescents. In this double-blind randomized clinical trial, 136 patients aged 4-18 years eligible for the study were randomly divided into two groups receiving Risperidone and placebo. About half of these patients had newly diagnosed psychiatric disorders and were drug naïve, this was considered in their division. In addition to polyethylene glycol, all the participants received family counseling and education for withholding behaviors and related behavioral interventions, and nonpharmacological interventions for psychiatric comorbidities. A significant correlation was observed between the duration of treatment with risperidone and the presence of psychiatric comorbidities (P <0.001) for diurnal fecal incontinence. Based on our findings in this study, Risperidone, used commonly for psychiatric disorders in children and adolescents, may be useful in the treatment of retentive fecal incontinence in the presence of psychiatric comorbidities, and along with other interventions.

Keywords: Retentive Fecal Incontinence, Risperidone, Treatment, Pediatric, Encopresis, Atypical Antipsychotics, Fecal Soiling

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10 Farmers’ Access to Agricultural Extension Services Delivery Systems: Evidence from a Field Study in India

Authors: Ankit Nagar, Dinesh Kumar Nauriyal, Sukhpal Singh

Abstract:

This paper examines the key determinants of farmers’ access to agricultural extension services, sources of agricultural extension services preferred and accessed by the farmers. An ordered logistic regression model was used to analyse the data of the 360 sample households based on a primary survey conducted in western Uttar Pradesh, India. The study finds that farmers' decision to engage in the agricultural extension programme is significantly influenced by factors such as education level, gender, farming experience, social group, group membership, farm size, credit access, awareness about the extension scheme, farmers' perception, and distance from extension sources. The most intriguing finding of this study is that the progressive farmers, which have long been regarded as a major source of knowledge diffusion, are the most distrusted sources of information as they are suspected of withholding vital information from potential beneficiaries. The positive relationship between farm size and ‘Access’ underlines that the extension services should revisit their strategies for targeting more marginal and small farmers constituting over 85 percent of the agricultural households by incorporating their priorities in their outreach programs. The study suggests that marginal and small farmers' productive potential could still be greatly augmented by the appropriate technology, advisory services, guidance, and improved market access. Also, the perception of poor quality of the public extension services can be corrected by initiatives aimed at building up extension workers' capacity.

Keywords: agriculture, access, extension services, ordered logistic regression

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9 Effect of Organizational Competitive Climate on Organizational Prosocial Behavior: Workplace Envy as a Mediator

Authors: Armaghan Eslami, Nasrin Arshadi

Abstract:

Scarce resources are the inseparable part of organization life. This fact that only small number of the employees can have these resources such as promotion, raise, and recognition can cause competition among employees, which create competitive climate. As well as any other competition, small number wins the reward, and a great number loses, one of the possible emotional reactions to this loss is negative emotions like malicious envy. In this case, the envious person may try to harm the envied person by reducing the prosocial behavior. Prosocial behavior is a behavior that aimed to benefit others. The main propose of this action is to maintain and increase well-being and well-fare of others. Therefore, one of the easiest ways for harming envied one is to suppress prosocial behavior. Prosocial behavior has positive and important implication for organizational efficiency. Our results supported our model and suggested that competitive climate has a significant effect on increasing workplace envy and on the other hand envy has significant negative impact on prosocial behavior. Our result also indicated that envy is the mediator in the relation between competitive climate and prosocial behavior. Organizational competitive climate can cause employees respond envy with negative emotion and hostile and damaging behavior toward envied person. Competition can lead employees to look out for proof of their self-worthiness; and, furthermore, they measure their self-worth, value and respect by the superiority that they gain in competitions. As a result, loss in competitions can harm employee’s self-definition and they try to protect themselves by devaluating envied other and being ‘less friendly’ to them. Some employees may find it inappropriate to engage in the harming behavior, but they may believe there is nothing against withholding the prosocial behavior.

Keywords: competitive climate, mediator, prosocial behavior, workplace envy

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8 Thai Cultural Conceptualizations that Underly Intercultural Business Communication Problems with Koreans

Authors: Yangwon Hyun

Abstract:

Nowadays, business settings are becoming increasingly multilingual and multicultural under the conditions of globalization. When people from different linguistic and cultural background interact, their divergent cultural conceptualizations may result in communicative problems. Even though intercultural business communication between Thais and South Koreans has become increasingly significant along with the development of international trade relations, there have been very few attempts to conduct research on interactional problems in that context. Based on a Cultural Linguistics perspective, this study analyzes Thai cultural conceptualizations that underly interactional problems with Koreans at Korean business organizations where were located in Thailand. The data was gathered through in-depth interviews with ten Korean and ten Thai employees as well as through six months of field observations. The results indicate that there are three cultural pragmatic schemas that underly problems of interaction between the two groups; (1) the schema of kreng-jai as a communicative strategy of withholding one’s intentions in order to not hurt another’s emotion, (2) the schema of mai-pen-rai as a linguistic strategy of inducing interlocutors to not be concerned about substantial matters so as to avoid confrontations, and (3) the schema of jai-yen as a linguistic expression used for persuading interlocutors to maintain a calm state of mind in order to avoid conflicts. The linguistic behaviors of Thai employees in relation to these three cultural schemas had led to misunderstandings and interpersonal conflicts with Korean supervisors and co-workers. These interactional problems were caused not only because Koreans were unfamiliar with Thai cultural conceptualizations, but also because these conceptualizations were incompatible with goal-oriented Korean business discourse. The findings of this study can enhance mutual understandings between Thai and Korean employees. Thus, it contributes to the promotion of smooth intercultural communication in the workplace.

Keywords: business context, cultural conceptualizations, cultural linguistics, intercultural communication, thai culture

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7 Thulium Laser Vaporisation and Enucleation of Prostate in Patients on Anticoagulants and Antiplatelet Agents

Authors: Abdul Fatah, Naveenchandra Acharya, Vamshi Krishna, T. Shivaprasad, Ramesh Ramayya

Abstract:

Background: Significant number of patients with bladder outlet obstruction due to BPH are on anti-platelets and anticoagulants. Prostate surgery in this group of patients either in the form of TURP or Open prostatectomy is associated with increased risk of bleeding complications requiring transfusions, packing of the prostatic fossa or ligation or embolization of internal iliac arteries. Withholding of antiplatelets and anticoagulants may be associated with cardiac and other complications. Efficacy of Thulium Laser in the above group of patients was evaluated in terms of peri-operative, postoperative and delayed bleeding complications as well as cardiac events in peri-operative and immediate postoperative period. Methods: 217 patients with a mean age of 68.8 years were enrolled between March 2009 and March 2013 (36 months), and treated for BPH with ThuLEP. Every patient was evaluated at base line according to: Digital Rectal Examination (DRE), prostate volume, Post-Voided volume (PVR), International Prostate Symptoms Score (I-PSS), PSA values, urine analysis and urine culture, uroflowmetry. The post operative complications in the form of drop in hemoglobin level, transfusion rates, post –operative cardiac events within a period of 30 days, delayed hematuria and events like deep vein thrombosis and pulmonary embolism were noted. Results: Our data showed a better post-operative outcome in terms of, postoperative bleeding requiring intervention 7 (3.2%), transfusion rate 4 (1.8%) and cardiac events within a period of 30 days 4(1.8%), delayed hematuria within 6 months 2(0.9 %) compared other series of prostatectomies. Conclusion: The thulium LASER prostatectomy is a safe and effective option for patients with cardiac comorbidties and those patients who are on antiplatelet agents and anticoagulants. The complication rate is less as compared to larger series reported with open and transurethral prostatectomies.

Keywords: thulium laser, prostatectomy, antiplatelet agents, bleeding

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6 Political Coercion from Within: Theoretical Convergence in the Strategies of Terrorist Groups, Insurgencies, and Social Movements

Authors: John Hardy

Abstract:

The early twenty-first century national security environment has been characterized by political coercion. Despite an abundance of political commentary on the various forms of non-state coercion leveraged against the state, there is a lack of literature which distinguishes between the mechanisms and the mediums of coercion. Frequently non-state movements seeking to coerce the state are labelled by their tactics, not their strategies. Terrorists, insurgencies and social movements are largely defined by the ways in which they seek to influence the state, rather than by their political aims. This study examines the strategies of coercion used by non-state actors against states. This approach includes terrorist groups, insurgencies, and social movements who seek to coerce state politics. Not all non-state actors seek political coercion, so not all examples of different group types are considered. This approach also excludes political coercion by states, focusing on the non-state actor as the primary unit of analysis. The study applies a general theory of political coercion, which is defined as attempts to change the policies or action of a polity against its will, to the strategies employed by terrorist groups, insurgencies, and social movements. This distinguishes non-state actors’ strategic objectives from their actions and motives, which are variables that are often used to differentiate between types of non-state actors and the labels commonly used to describe them. It also allows for a comparative analysis of theoretical perspectives from the disciplines of terrorism, insurgency and counterinsurgency, and social movements. The study finds that there is a significant degree of overlap in the way that different disciplines conceptualize the mechanism of political coercion by non-state actors. Studies of terrorism and counterterrorism focus more on the notions of cost tolerance and collective punishment, while studies of insurgency focus on a contest of legitimacy between actors, and social movement theory tend to link political objectives, social capital, and a mechanism of influence to leverage against the state. Each discipline has a particular vernacular for the mechanism of coercion, which is often linked to the means of coercion, but they converge on three core theoretical components of compelling a polity to change its policies or actions: exceeding resistance to change, using political or violent punishments, and withholding legitimacy or consent from a government.

Keywords: counter terrorism, homeland security, insurgency, political coercion, social movement theory, terrorism

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5 An Assessment of the Performance of Local Government in Ondo State Nigeria: A Capital Budgeting Approach

Authors: Olurankinse Felix

Abstract:

Local governments in Ondo State Nigeria are the third tier of government saddled with the responsibility of providing governance and economic services at the grassroots. To be able to do this, the Constitution of the Federal Republic of Nigeria provided that a proportion of Federation Account be allocated to them in addition to their internally generated revenue. From the allocation and other incidental sources of revenue, the local governments are expected to provide basic infrastructures and other social amenities to better the lots of the rural dwellers. Nevertheless, local governments’ performances in terms of provision of social amenities are without questioning and quite not encouraging. Assessing the performance of local governments in this period of dearth and scarcity of resources is highly indispensable more so that the activities of local governments’ staff are bedeviled and characterized with fraud, corruption and mismanagement. Considering the direct impact of the consequences of their action on the living standard of the rural dwellers therefore calls for the need to evaluate their level of performances using capital budgeting approach. The paper being a time series study adopts the survey design. Data were obtained through secondary source mainly from the Annual financial statements and publication of approved budgets estimates covering the period of study (2008-2012). The use of ratio analysis was employed in analyzing the comparative level of performances of the local governments under study. The result of the study shows that less than 30% of the local governments were able to harness the budgetary allocation to provide amenities to the beneficiaries while majority of the local governments were involved in unethical conduct ranging from theft of fund, corruption, diversion of funds and extra-budgetary activities. Also, there is poor internally generated revenue to complement the statutory allocation and besides, the monthly withholding of larger portions of local government share by the state in the name of joint account were also seen as contributory factors. The study recommends the need for transparency and accountability in public fund management through the oversight function of the state house of assembly. Also local government should be made to be autonomous and independent of the state by jettisoning the idea of joint account.

Keywords: performance, transparency and accountability, capital budgeting, joint account, local government autonomy

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4 Depictions of Human Cannibalism and the Challenge They Pose to the Understanding of Animal Rights

Authors: Desmond F. Bellamy

Abstract:

Discourses about animal rights usually assume an ontological abyss between human and animal. This supposition of non-animality allows us to utilise and exploit non-humans, particularly those with commercial value, with little regard for their rights or interests. We can and do confine them, inflict painful treatments such as castration and branding, and slaughter them at an age determined only by financial considerations. This paper explores the way images and texts depicting human cannibalism reflect this deprivation of rights back onto our species and examines how this offers new perspectives on our granting or withholding of rights to farmed animals. The animals we eat – sheep, pigs, cows, chickens and a small handful of other species – are during processing de-animalised, turned into commodities, and made unrecognisable as formerly living beings. To do the same to a human requires the cannibal to enact another step – humans must first be considered as animals before they can be commodified or de-animalised. Different iterations of cannibalism in a selection of fiction and non-fiction texts will be considered: survivalism (necessitated by catastrophe or dystopian social collapse), the primitive savage of colonial discourses, and the inhuman psychopath. Each type of cannibalism shows alternative ways humans can be animalised and thereby dispossessed of both their human and animal rights. Human rights, summarised in the UN Universal Declaration of Human Rights as ‘life, liberty, and security of person’ are stubbornly denied to many humans, and are refused to virtually all farmed non-humans. How might this paradigm be transformed by seeing the animal victim replaced by an animalised human? People are fascinated as well as repulsed by cannibalism, as demonstrated by the upsurge of films on the subject in the last few decades. Cannibalism is, at its most basic, about envisaging and treating humans as objects: meat. It is on the dinner plate that the abyss between human and ‘animal’ is most challenged. We grasp at a conscious level that we are a species of animal and may become, if in the wrong place (e.g., shark-infested water), ‘just food’. Culturally, however, strong traditions insist that humans are much more than ‘just meat’ and deserve a better fate than torment and death. The billions of animals on death row awaiting human consumption would ask the same if they could. Depictions of cannibalism demonstrate in graphic ways that humans are animals, made of meat and that we can also be butchered and eaten. These depictions of us as having the same fleshiness as non-human animals reminds us that they have the same capacities for pain and pleasure as we do. Depictions of cannibalism, therefore, unconsciously aid in deconstructing the human/animal binary and give a unique glimpse into the often unnoticed repudiation of animal rights.

Keywords: animal rights, cannibalism, human/animal binary, objectification

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3 Harsh Discipline and Later Disruptive Behavior Disorder in Two Contexts

Authors: Olga Santesteban, Glorisa Canino, Hector R. Bird, Cristiane S. Duarte

Abstract:

Objective: To address whether harsh discipline is associated with disruptive behavior disorders (DBD) in Puerto Rican children over time. Background: Both cross-sectional and longitudinal studies report that rates of DBD vary by gender, age and other demographics, being more frequent among boys, later in life and among those who live in urban areas. Also, the literature supports the direct, positive association between harsh discipline and externalizing behaviors. Nevertheless, scholars have underscored the important role of race and ethnicity in understanding discipline effects on children. The impact of harsh discipline in a Puerto Rican population remains to be studied. Methods: Sample: This is a secondary analysis of the Boricua Youth Study which assessed yearly (3 times) Puerto Rican children aged 5-15 in two different sites: San Juan (Puerto Rico) and the South Bronx (NY), N=2951. Participants that did not have scores of harsh discipline in the 3 waves were excluded for this analysis (N=2091). Main Measures: a) Harsh Discipline (Parent report) was measured using 6 items from the “Parental Discipline Scale” that measures various forms of punishment, including physical and verbal abuse, and withholding affection; b) Disruptive Behavior Disorder (Parent report): Parent version of the Diagnostic Interview Schedule for Children-IV (DISC-IV) was used to asses children’s conduct disorders; c) Demographic factors: Child gender, child age, family income, marital status; d) Parental factors: parental psychopathology, parental monitoring, familism, parent support; e) Children characteristics: Controlling for any diagnostic at wave 1 (internalizing or externalizing). Data Analysis: Logistic regression was carried out relating the likelihood of DBD to harsh discipline along waves controlling for potential confounders as demographics, child and parent characteristics. Results: There were no significant differences in harsh discipline by site in wave 1 and wave 2 but there was a significant difference in wave 3. Also, there were no significant differences in DBD by site in wave 1 and wave 2 but there was a significant difference in wave 3. There was a significant difference of discipline by gender and age in all the waves. We calculated unadjusted (OR) and adjusted (AOD) and 95% confidence intervals (95%CI) showing the relation between harsh discipline at wave 1 and the presence of child disruptive behavior disorder at wave 3 for both South Bronx and Puerto Rico. There was an association between harsh discipline and the likelihood of having DBD in The Bronx (AOR=1.76; 95%CI=1.13-2.74, p.013) and in Puerto Rico (AOR=2.17; 95%CI=1.28-3.67, p.004) having controlled for demographic, parental and individual factors. Conclusions: Context may be an important differential factor shaping the potential risk of harsh discipline toward DBD for Puerto Rican children.

Keywords: disruptive behavior disorders, harsh discipline, puerto rican, psychological education

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2 Discover Your Power: A Case for Contraceptive Self-Empowerment

Authors: Oluwaseun Adeleke, Samuel Ikan, Anthony Nwala, Mopelola Raji, Fidelis Edet

Abstract:

Background: The risks associated with each pregnancy is carried almost entirely by a woman; however, the decision about whether and when to get pregnant is a subject that several others contend with her to make. The self-care concept offers women of reproductive age the opportunity to take control of their health and its determinants with or without the influence of a healthcare provider, family, and friends. DMPA-SC Self-injection (SI) is becoming the cornerstone of contraceptive self-care and has the potential to expand access and create opportunities for women to take control of their reproductive health. Methodology: To obtain insight into the influences that interfere with a woman’s capacity to make contraceptive choices independently, the Delivering Innovations in Selfcare (DISC) project conducted two intensive rounds of qualitative data collection and triangulation that included provider, client, and community mobilizer interviews, facility observations, and routine program data collection. Respondents were sampled according to a convenience sampling approach and data collected analyzed using a codebook and Atlas-TI. The research team members came together for participatory analysis workshop to explore and interpret emergent themes. Findings: Insights indicate that women are increasingly finding their voice and independently seek services to prevent a deterioration of their economic situation and achieve personal ambitions. Women who hold independent decision-making power still prefer to share decision making power with their male partners. Male partners’ influence on women’s use of family planning and self-inject was most dominant. There were examples of men’s support for women’s use of contraception to prevent unintended pregnancy, as well as men withholding support. Other men outrightly deny their partners from obtaining contraceptive services and their partners cede this sexual and reproductive health right without objection. A woman’s decision to initiate family planning is affected by myths and misconceptions, many of which have cultural and religious origins. Some tribes are known for their reluctance to use contraception and often associate stigma with the pursuit of family planning (FP) services. Information given by the provider is accepted, and, in many cases, clients cede power to providers to shape their SI user journey. A provider’s influence on a client’s decision to self-inject is reinforced by their biases and concerns. Clients are inhibited by the presence of peers during group education at the health facility. Others are motivated to seek FP services by the interest expressed by peers. There is also a growing trend in the influence of social media on FP uptake, particularly Facebook fora. Conclusion: The convenience of self-administration at home is a benefit for those that contend with various forms of social influences as well as covert users. Beyond increasing choice and reducing barriers to accessing Sexual and Reproductive Health (SRH) services, it can initiate the process of self-discovery and agency in the contraceptive user journey.

Keywords: selfcare, self-empowerment, agency, DMPA-SC, contraception, family planning, influences

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1 A Rapid Assessment of the Impacts of COVID-19 on Overseas Labor Migration: Findings from Bangladesh

Authors: Vaiddehi Bansal, Ridhi Sahai, Kareem Kysia

Abstract:

Overseas labor migration is currently one of the most important contributors to the economy of Bangladesh and is a highly profitable form of labor for Gulf Cooperative Council (GCC) countries. In 2019, 700,159 migrant workers from Bangladeshtraveled abroad for employment. GCC countries are a major destination for Bangladeshi migrant workers, with Saudi Arabia being the most common destination for Bangladeshi migrant workers since 2016. Despite the high rate of migration between these countries every year, the OLR industry remains complex and often leaves migrants susceptible to human trafficking, forced labor, and modern slavery. While the prevalence of forced labor among Bangladeshi migrants in GCC countries is still unknown, the IOM estimates international migrant workers comprise one fourth of the victims of forced labor. Moreover, the onset of the global COVID-19 pandemic has exposed migrant workers to additional adverse situations, making them even more vulnerable to forced labor and health risks. This paper presents findings from a rapid assessment of the impacts of COVID-19 on OLR in Bangladesh, with an emphasis on the increased risk of forced labor among vulnerable migrant worker populations, particularly women.Rapid reviews are a useful approach to swiftly provide actionable evidence for informed decision-making during emergencies, such as the COVID-19 pandemic. The research team conducted semi-structured key information interviews (KIIs) with a range of stakeholders, including government officials, local NGOs, international organizations, migration researchers, and formal and informal recruiting agencies, to obtain insights on the multi-facted impacts of COVID-19 on the OLR sector. The research team also conducted a comprehensive review of available resources, including media articles, blogs, policy briefs, reports, white papers, and other online content, to triangulate findings from the KIIs. After screening for inclusion criteria, a total of 110 grey literature documents were included in the review. A total of 31 KIIs were conducted, data from which was transcribed and translated from Bangla to English, andanalyzed using a detailed codebook. Findings indicate that there was limited reintegration support for returnee migrants. Facing increasing amounts of debt, financial insecurity, and social discrimination, returnee migrants, were extremely vulnerable to forced labor and exploitation. Growing financial debt and limited job opportunities in their home country will likely push migrants to resort to unsafe migration channels. Evidence suggests that women, who are primarily domestic works in GCC countries, were exposed to increased risk of forced labor and workplace violence. Due to stay-at-home measures, women migrant workers were tasked with additional housekeeping working and subjected to longer work hours, wage withholding, and physical abuse. In Bangladesh, returnee women migrant workers also faced an increased risk of domestic violence.

Keywords: forced labor, migration, gender, human trafficking

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