Subjective Factors Research Articles

Policy Forum: Rethinking GAAR—Back to Basics

Recent changes to Canada's general anti-avoidance rule (GAAR) on their face broaden the scope of GAAR, making it applicable to more tax-minimization schemes. However, developments in Australia, home of the modern GAAR, and case law in Canada suggest that the impact of the changes may be limited. In particular, the extension of GAAR to arrangements where tax minimization is not necessarily the primary objective of the transaction but merely one of the main purposes may prove to be unworkable. The purpose of a transaction is ultimately a subjective factor, whatever objective indicators are considered, and the only person able to assert the true purpose of an arrangement is the taxpayer. Equally obvious is the reality that tax minimization is the goal of only some steps in a commercial arrangement, and if the taxpayer can replace the investigation of the impugned transactions with the broader commercial arrangement—sell an asset, borrow money, and so forth—the main purpose will almost always be a legitimate commercial goal. More significantly, an examination of Australian and Canadian case law reveals that the courts consistently make a distinction between arrangements that are implicitly endorsed by the legislature and those that clearly fall outside possibilities contemplated by Parliament, allowing GAAR to apply only in the latter cases. For example, if the legislature and tax authorities allow taxpayers to treat finance leases as operating leases, the courts will not permit tax authorities to use GAAR to stop an egregious exploitation of the legal myth. If the legislature provides imputation credits for dividends and taxpayers structure financing to enjoy the benefit, the courts will not step in to restrict access where the legislature has not imposed statutory limits. Conversely, if the legislature has set out clear and unambiguous rules on when losses can be transferred, courts will allow tax authorities to use GAAR to strike down arrangements seeking to bypass those rules. Experience shows the courts are quite willing to allow the use of GAAR as a shield where taxpayers devise schemes that abuse concessions in the law through contrived arrangements that seek to extend the concessions to arrangements far from those for which the concessions were intended. The courts will not, however, allow the government to use GAAR as a sword to extend tax liability to arrangements that are clearly excluded through gaps or errors in the law. The message from the courts is unambiguous: if a mistake was made in the law or a treaty, it should be fixed by way of amendment, not GAAR. In short, the apparent overhaul of the Canadian GAAR may prove to be little more than a tempest in a teacup with little and perhaps no impact on dispute outcomes.

Reliability design involving optimization with multiple objectives by means of probabilistic multi-objective optimization

AbstractAlthough there have been many achievements on single—objective models, the reliability research involving multi-objective optimization problems has not obtained satisfactory research results. In this paper, the reliability design involving optimization with multiple objectives is developed by means of probabilistic multi-objective optimization (PMOO), which considers the simultaneity of optimization of multiple objectives and treats both beneficial type of utility indexes and unbeneficial type of utility indexes of performance indicators equivalently and conformably. Three cases of reliability design concerning multi—objective optimization, i.e., reliability requirement as the additional constraint condition, reliability assessment as an additional optimized objective, and the mixture of these two cases, are formulated by means of PMOO, respectively. Furthermore, a typical example is given to show the procedure of the approach for reliability assessment involving multiple objectives by means of PMOO, which exhibits the validity of the present approach. The approach is objective without any subjective factors.

Research on in-vivo electron paramagnetic resonance spectrum classification and radiation dose prediction based on machine learning

The in-vivo electron paramagnetic resonance (EPR) method can be used for on-site, rapid, and non-invasive detection of radiation dose to casualties after nuclear and radiation emergencies. For in-vivo EPR spectrum analysis, manual labeling of peaks and calculation of signal intensity are often used, which have problems such as large workload and interference by subjective factors. In this study, a method for automatic classification and identification of in-vivo EPR spectra was established using support vector machine (SVM) technology, which can in-batch and automatically identify and screen out invalid spectra due to vibration and dental surface water interference during in-vivo EPR measurements. In this study, a spectrum analysis method based on genetic algorithm optimization neural network (GA-BPNN) was established, which can automatically identify the radiation-induced signals in in-vivo EPR spectra and predict the radiation doses received by the injured. The experimental results showed that the SVM and GA-BPNN spectrum processing methods established in this study could effectively accomplish the automatic spectra classification and radiation dose prediction, and could meet the needs of dose assessment in nuclear emergency. This study explored the application of machine learning methods in EPR spectrum processing, improved the intelligence level of EPR spectrum processing, and would help to enhance the efficiency of mass EPR spectra processing.

Enhancing Tram Safety in Mixed-Traffic Systems: A Case Study of Melbournes Tram Collision Factors and Improvement Strategies

Abstract: Trams, a vital component of public transportation, operate within diverse environments ranging from fully segregated tracks to mixed-traffic systems. This study investigated tram collisions in Melbournea city renowned for its extensive and historic tram networkand explored both systemic and behavioral factors contributing to these incidents. The analysis identified key factors such as the arrangement of tram platforms, intersection design, right-of-way (ROW) regulations, tram driver behavior, and the actions of other road users. The study revealed that inadequate tram platform arrangements and suboptimal intersection designs are major contributors to tram collisions. Recommendations for improvement include implementing elevated, standalone tram platforms with protective barriers and accessible ramps, expanding the use of Hook Turn intersections, and integrating intelligent transportation systems to enhance traffic management. Additionally, addressing behavioral factors is crucial. Enhanced training for tram drivers and educational campaigns for pedestrians and other road users are proposed to improve situational awareness and adherence to safety norms. By addressing both objective systemic issues and subjective behavioral factors, this study aimed to enhance the safety of tram operations in mixed-traffic environments, ultimately reducing collision risks and improving public confidence in tram systems.

Development and application of a risk analysis methodology for road traffic accidents

Collision, rollover, swerving, and vehicle fire are road traffic accidents (RTAs) caused by driver, vehicle, and environment-related factors, resulting in diverse severity levels, such as property damages, injuries, and fatality. In addition, vagueness in detectability, e.g., close circuit television and driver admittance, culminates RTAs' risk analysis into a multifaceted problem. The present study performed root cause analysis to investigate RTAs, where the fishbone diagram categorized RTAs (e.g., collision and swerving) and identified primary (e.g., driver and environment) and secondary (e.g., overspeeding and tire burst) root causes. For 1158 km of intercity highways in Qassim (Saudi Arabia), fuzzy-failure mode and effect analysis evaluated 171 failure modes using 3500 RTAs' recorded over three years and knowledge of practice and experts. The study highlights collision, driver-related issues, and property damage as the leading category, root cause, and consequence. Comparing the baseline with the first realistic mitigation (speed camera installation) acknowledged a 53 % reduction in risk probability number. Automated driver assistance systems, rumble strips, variable speed limits, and increasing penalties for traffic violations hypothetically dropped 76 % of cumulative risk. The methodology handles limited data and subjective risk factors to help decision-makers minimize RTAs in Saudi Arabia and other jurisdictions.

What Makes a Liveable Neighborhood? Role of Socio-Demographic, Dwelling, and Environmental Factors and Participation in Finnish Urban and Suburban Areas.

Quality of residential area, or neighborhood, is one determinant of overall quality of life and associated with health and health behavior. Ensuring that urban and suburban neighborhoods remain liveable and comfortable to reside in is a challenge amidst growing urbanization. Neighborhood quality has been associated with socio-demographic, dwelling-related, and subjective and objective neighborhood factors. However, only a few studies have additionally included participation in neighborhood decision-making and examined whether these associations are stronger among residents who are more settled in the neighborhood. We examined whether subjectively and objectively measured environmental factors and participation are associated with perception of neighborhood liveability and possible effect moderators. We analyzed survey data collected in 2021 among adults (aged 18-97) living in suburbs and urban centers in five Finnish cities (n = 2057; response rate 34%) with logistic regression models. Almost 80% of the respondents perceived their neighborhood as liveable or very liveable. The following factors were most strongly associated with perceiving the neighborhood as liveable: low area-level socioeconomic deprivation; central urban zone; green view from home; satisfaction with neighborhood safety, green areas, blue areas, and maintenance of traffic routes; and good or very good possibilities to influence decisions regarding the neighborhood. Only a few interactions between indicators of being more settled in the neighborhood (e.g., age group and dwelling ownership) modified these associations. In all, our study suggests that to maintain liveability, urban or community planning should consider local residents' favorable perceptions of safety, recreational areas, and engagement in decision-making.

Effect of perceived family attitudes on commuting decisions in Wenling, China

Research on carbon dioxide emissions (CDE) due to transportation has traditionally focused on objective factors and subjective attitudes toward external objective factors. There is limited research on attitudes to external subjective factors. This study investigated whether travellers emulate family members’ travel choices, affecting commuting CDE, with a focus on perceived family attitudes (PFA). The results from a survey of 5663 respondents in Wenling, China were analysed samples using hierarchical regression and bootstrap methods. It was found that PFA significantly impact commuting CDE, both directly and through influencing transportation preferences. Specifically, favourable PFA towards low carbon dioxide options like public transit reduce CDE, while positive views of high carbon dioxide modes increase CDE.

A Real-Time System Status Evaluation Method for Passive UHF RFID Robots in Dynamic Scenarios

In dynamic scenarios, the status of a Radio Frequency Identification (RFID) system fluctuates with environmental changes. The key to improving system efficiency lies in the real-time monitoring and evaluation of the system status, along with adaptive adjustments to the system parameters and read algorithms. This paper focuses on the status changes in RFID systems in dynamic scenarios, aiming to enhance system robustness and reading performance, ensuring high link quality, reasonable resource scheduling, and real-time status evaluation under varying conditions. This paper comprehensively considers the system parameter settings in dynamic scenarios, integrating the interaction model between readers and tags. The system’s real-time status is evaluated from both the physical layer and the Medium Access Control (MAC) layer perspectives. For the physical layer, a link quality evaluation model based on Uniform Manifold Approximation and Projection (UMAP) and K-Means clustering is proposed from the link quality. For the MAC layer, a multi-criteria decision-making evaluation model based on combined weighting and the Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) is proposed, which comprehensively considers both subjective and objective factors, utilizing the TOPSIS algorithm for an accurate evaluation of the MAC layer system status. For the RFID system, this paper proposes a real-time status evaluation model based on the Classification and Regression Tree (CART), which synthesizes the evaluation results of the physical layer and MAC layer. Finally, engineering tests and verification were conducted on the RFID robot system in mobile scenarios. The results showed that the clustering average silhouette coefficient of the physical layer link quality evaluation model based on K-Means was 0.70184, indicating a relatively good clustering effect. The system status evaluation model of the MAC layer, based on the combined weighting-TOPSIS method, demonstrated good flexibility and generalization. The real-time status evaluation model of the RFID system, based on CART, achieved a classification accuracy of 98.3%, with an algorithm runtime of 0.003 s. Compared with other algorithms, it had a higher classification accuracy and shorter runtime, making it well suited for the real-time evaluation of the RFID robot system’s status in dynamic scenarios.

Research on Dynamic Adaptation of Supply and Demand of Power Emergency Materials based on Cohesive Hierarchical Clustering

Taking the dynamic adaptation of supply and demand of emergency materials as the research object, the condensed analytic hierarchy process was used to analyze the supply and demand risk factors in the supply chain of emergency materials from the supply side and the demand side. A new two-objective optimization model based on cohesive hierarchical clustering and electricity is proposed. Three distribution schemes are developed based on customer demand, shortest transportation time and the combination of both. When the overall satisfaction of the supply chain is the highest, the total revenue is maximized, which is suitable for the optimization of the supply chain of emergency materials under emergencies. Firstly, the power data and behavior data of power users are cross-analyzed to obtain the typical data characteristics of power users. Secondly, the cohesive hierarchical clustering algorithm is used to analyze the power users, and the cohesive hierarchical clustering algorithm is used to improve the calculation operation of score similarity. The adjustment factor is introduced to improve the calculation operation, and the comprehensive weight of each emergency point is determined as the parameter of the objective function by considering the subjective and objective factors that affect the importance of emergency points. Finally, through the simulation analysis of an emergency materials scheduling based on electric power, and compared with the results of random scheduling, the science and effectiveness of the proposed model are verified.

ASPECTOS RELEVANTES NO GERENCIAMENTO DE DECISÕES

the intention of the present work is to bring theoretical support to the decision management process. It is to leave the mistaken impressions that this process can be done in any way based only on empirical experiences. It is to understand that objective and subjective factors have their influence so that decisions can be more assertive and that not taking them into account will cause losses felt immediately with consistent effects. It is to understand that disruptive changes have led many companies to leave the comfort zone when developing business management models capable of meeting the social aspirations of a more dynamic and changing market. In this sense, investment in technology is a stimulated behavior, in view of the need to use tools capable of reducing the time for decision making by condensing data and transforming it into information shared with the different sectors of the organization. The implementation of Business Intelligence and ERP as relevant factors for delivering results, which in isolation, does not disqualify the importance of human capital in the organization.

The Characterization of Electric Field Pulses Observed in the Preliminary Breakdown Processes of Normal and Inverted Intracloud Flashes

We have studied the parameters of preliminary breakdown (PB) pulses in 395 normal and 319 inverted intracloud (IC) flashes observed in Gifu, Japan, and Ningxia, China, respectively, by using a low-frequency mapping system called fast antenna lightning mapping array (FALMA). These parameters are extracted from the first half of the PB pulses. It is found that compared to normal IC flashes, inverted IC flashes exhibited PB pulses with slower rise times (6.8 vs. 3.1 μs), wider half-peak widths (3.8 vs. 2.5 μs), longer zero-crossing times (26.2 vs. 14 μs), and extended fall times (4 vs. 3.2 μs). We further demonstrated that such discrepancies between normal and inverted IC flashes should not be caused by subjective factors, like noise threshold setting, or objective factors, like signal propagation distance. Based on this analysis, finally, we inferred that the discrepancies should be a reflection of the PB channel properties of normal and inverted IC flashes.

Mikhail M. Speransky and his Constitutional Project

Mikhail M. Speransky was a versatile person, who knew law, politics, philosophy, mathematics, physics, eloquence. Even Napoleon was impressed by the sharpness of the mind of the Russian political figure. The statesman clearly understood the needs of the society of the 19th century, realized what and how it was necessary to bring the Russian Empire into the state system in order to improve it. Indeed, a detailed analysis of the constitutional project of the great reformer is of great importance for the history of Russia. Thus, research on this topic remains relevant now. Mikhail M. Speransky is a key figure who found himself at the junction of two eternally opposing movements of socio-political thought, namely: conservatism and liberalism. The reformer was a supporter of liberal transformations, but for their successful implementation it was necessary to have a society, albeit conservative, but internally ready for new trends in politics, state and law. Why did a statesman with radical views fail to fully implement his ambitious plans? Is his large-scale plan only a ghostly illusion? The paper examines the main directions of the liberal policy of Mikhail M. Speransky in the process of creating and trying to implement a constitutional project, analyzes objective and subjective socio-historical factors that influenced the possibility of the actual implementation of the ideas of an astute and wise state and legal figure. Special attention is also paid to the significance of the personality of Mikhail Mikhailovich — a reformer with radical views — in the history of our country. Undoubtedly, Mikhail M. Speransky formulated a large number of liberal postulates governing the creation of a rule of law. Echoes of some of his ideas can be seen in modern concepts and principles implemented in Russia.

CRISIS AND CONFLICT SITUATIONS THAT ARISE DURING STUDENTS' STUDIES. METHODS OF STRUGGLE AND THEIR SOLUTIONS

Nowadays, each person can face different views, beliefs and interests of the people around him. Such clashes, caused by personal characteristics of people, their interaction with others, subjective and objective factors, can lead to conflict situations. Interpersonal conflicts are an integral part of student life, which can lead to negative consequences. Interpersonal conflicts are conflicts between people in the process of their psychological and social interaction. For many, the word "conflict" is usually negative. Most people believe that conflict is something that must be avoided. But if you take a more thoughtful approach to this phenomenon, you can come to the conclusion that conflict is not only inevitable, but also necessary, since the search for a favorable and positive outcome requires intellectual efforts that are associated with the analysis of the reasons for its occurrence, its causes, as well as ways to resolve and overcome the contradictions that have developed between people. Interest in this issue is due to the fact that interpersonal conflicts in higher education institutions can be the cause of deterioration in students' well-being, the formation of a feeling of dissatisfaction with educational activities and can also negatively affect academic performance and the effectiveness of training in a future profession. The problems of interpersonal conflicts in higher education institutions require special attention from both researchers and teachers, which determined the relevance of studying this problem in the study.

Optimizing Ship Draft Observation with Wave Energy Attenuation and PaddlePaddle-OCR in an Anti-Fluctuation Device

With the development and application of artificial intelligence (AI) in the shipping industry, using AI to replace traditional draft survey methods in bulk carriers can significantly reduce manpower, lower the risks associated with visual observations, improve measurement accuracy, and minimize the impact of human subjective factors. Ultimately, the integration of software and hardware technologies will replace human visual observations with automated draft measurement calculations. A similar anti-fluctuation device described in this article has been used in ship draft observation based on AI-assisted proving, which can ease the fluctuation of the wave inside the pipe. Observers can directly read the water surface inside the pipe and compare it to the ship’s draft mark to obtain the final draft, effectively improving draft observation accuracy. However, some surveyors refuse to accept the readings obtained from this device, citing a lack of theoretical basis or the absence of accreditation from relevant technical authorities, leading to the rejection of results. To address these issues, this paper integrates wave energy attenuation theory with PaddlePaddle-OCR recognition to further validate the anti-fluctuation device for accurate ship draft observation. The experimental results are as follows: first, the pipe effectively suppresses the amplitude of external water surface fluctuations by 75%, explaining the fundamental theory that wave heights within the anti-fluctuation device are consistent with external swell heights. When taking a draft measurement, the system dynamically adjusts the position of the main tube in response to the ship’s movements, maintaining the stability of the measurement section and significantly reducing the difficulty of observations. Due to the reduction in fluctuation amplitude, there is a noticeable improvement in observation accuracy.

<span>Researching consultation demand of high school students in Cao Lanh city, Dong Thap province</span>

The satisfaction of the consultation demand in schools is essential and urgent to indirectly prevent negative behaviors of students when they cannot control themselves, thereby helping students regulate their emotions and behaviors, and guide them to make appropriate directions and choices and improve their situation in a positive direction. The research surveyed 450 students at high schools in Cao Lanh city, Dong Thap province. Research findings show that high school students have quite high consultation demand with a variety of different demands that need to be satisfied. However, reality shows that students do not have access to consultation activities to satisfy their demand due to being influenced by many subjective and objective factors. This requires practical solutions to satisfy students' consultation demand.

<span><strong>Factors affecting learning activeness of students from the Faculty of Social Sciences Teacher Education, School of Education, Dong Thap University</strong></span>

Students' activeness in learning plays an important role in comprehending the content of university teaching because the nature of university teaching is a unique cognitive activity of a research nature of students under the organization and instructions by teachers. Therefore, activeness in learning requires students to be proactive in assigned learning tasks, forming a sense of self-study and self-research during university studies and in professional activities in their future careers. Students' activeness in learning is the result of subjective and objective factors. This article presents the results of a survey of the current status of factors affecting the active learning of students at the Faculty of Social Sciences Teacher Education at Dong Thap University to serve as a basis for further research on methods of student education.

Exploring the Factors Associated with Sleep Concerns and Perceived Need for Treatment among Patients with Sleep Disorders

ABSTRACT Objectives This study aimed to investigate the factors affecting patient perceptions of sleep concerns and the need for treatment to understand and enable effective management. Methods This cross-sectional study analyzed data collected between November 2018 and October 2022 at the sleep clinic of a tertiary hospital. Adults aged > 19 years who completed sleep questionnaires and polysomnography (PSG) were included. Logistic regression models were used to assess the associations between demographic, clinical, and social factors, sleep questionnaire responses, and PSG data with self-reported sleep concerns (n = 3,457) and perceived need for treatment(n = 3,135). Results Insomnia-related symptoms affect both sleep concerns and need for treatment, and sleep maintenance is the most influential factor in both sleep concerns (odds ratio[OR] = 19.74, 95% confidence interval[CI] 6.17–63.20) and need for treatment (OR = 3.84, 95% CI 2.19–6.73). Young age (OR = 2.66, 95% CI 1.38–5.12), employment status, and daily life dysfunction were determinants of treatment readiness. None of the PSG parameters showed an independent association with sleep concerns or need for treatment. Conclusions Sleep maintenance problems had the most profound effect on sleep concerns and the need for treatment. Social needs are key factors in seeking treatment. A discrepancy has been noted between the effects of subjective and objective factors on sleep concerns and the need for treatment; therefore, patient management should pay attention to subjective sleep complaints.

Legitimate self-affirmation of a person in society

It was found that a number of objective and subjective factors influence the choice of value guidelines and the formation of individual legal value attitudes. The formation of a legal vector of human behavior in the modern legal space requires the development of personal qualities of a person through legal education, the development of value-based legal orientations, legal culture, and legal awareness. It is emphasized that a person’s legal awareness, as a set of ideas and perceptions of a person about positive law, must be formed on the principle of interconnection and complementarity of natural and positive law. In a legal state and a democratic society, a person should feel this interaction in the dominance of universal values and principles originating from the norms of natural law, as well as anthropocentrism in the norms of positive law. The formation of the legal culture of an individual through awareness of the purpose of law, its content, and basic ideas is a guarantee of respect for law and human rights and contributes to the formation of a valuable legal worldview and understanding of the principles of functioning of a civilized society. It is noted that today the state must take care that citizens have the proper level of legal culture and legal awareness, and also, it is important that this process is not ideological, but on the contrary, that a person feels that no one imposes any social models on him and ideals, except that legitimate self-assertion is encouraged. Attention is focused on the fact that the legitimate self-assertion of a person in society is the basis of his harmonious existence in the natural-legal field of the state within the natural­legal space and continues throughout life on the basis of learning the norms of social morality, universal ideals, awareness of the value and purpose of law and unconditionality in observance of basic human rights. The formation of a legitimate vector of individual development involves the interaction of the main social institutions for the development of legal culture, legal awareness and legitimate social attitudes, which will contribute to reducing the manifestations of illegal human behavior.

Automatic Planning Method of Construction Schedule under Multi-Dimensional Spatial Resource Constraints

To enhance the application of building information modeling (BIM) in schedule management for engineering projects, improve spatial planning capabilities, and minimize subjective factors in schedule preparation, this paper presents a framework and method for automatic construction schedule planning based on BIM and data-driven approaches under multi-dimensional spatial resource constraints. The method includes data acquisition, construction process reasoning, time parameter calculation, and schedule generation and scheduling. Initially, the construction data from the BIM model and manual input are imported into the reasoning system to establish the logical relationships of the construction process. Construction time parameters and spatial resource requirements are then automatically calculated using MySQL. Subsequently, the spatial layout and resource allocation data exported from the BIM model are compared to assess whether the space meets the project requirements. Finally, a construction schedule that satisfies the space constraints is generated. The method was validated through a case study, demonstrating its effectiveness in automatic schedule planning under human-computer interaction. This study introduces an innovative approach that considers spatial conflicts in the automatic scheduling process, improving planning efficiency and reducing the risk of spatial conflicts on construction sites.

Safety-risk assessment system for prefabricated building construction in China

PurposePrefabricated building (PB) uses factory production and onsite assembly, which differs from traditional construction methods. This special construction approach may lead to dissimilar safety risks and challenges. Traditional safety assessment methods may not adequately and accurately assess the safety risks of PB construction. This paper aims to develop a new concept and methodology for targeted improvement in assessing PB safety risks.Design/methodology/approachRisk factors and indicators were established based on literature review and expert inputs. A structural equation model (SEM) was developed to investigate the relationships among three main risk categories: objects, workers and management. SEM analyzed the intricate associations between indicators and deepened understanding of safety risks. The model was tailored for China’s PB construction projects to enhance safety-risk management.FindingsThe cloud model evaluation validated the SEM model. A PB case study project tested and verified the model, evaluated its efficacy and quantified its safety performance and grade. We identified significant safety risk impacts across the three risk categories, safety-control level and specific areas that require improvement. The SEM model established a robust safety evaluation indicator system for comprehensive safety assessment of PB construction.Practical implicationsPractical recommendations provide valuable insights for decision-makers to enhance construction efficiency without compromising safety. This study contributed to the conceptual foundation and devised a novel method for evaluating safety performance in PB construction for safer and more efficient practices.Originality/valueThis study departed from the traditional method of calculating weights, opting instead for the SEM method to determine the weights of individual risk indicators. Additionally, we leveraged the cloud model to mitigate the influence of subjective factors in analyzing questionnaire survey responses. The feasibility and reliability of our proposed method were rigorously tested and verified by applying it to the PB case.