Search Results (275)

This paper mainly studies tax inspection decision-making technology, aiming to improve the accuracy and robustness of target recognition, state estimation, and autonomous decision making in complex environments by constructing an application that integrates visual, radar, and inertial navigation information. Tax inspection is a universally complex phenomenon, but little is known about the use of innovative technology to arm tax auditors with tools in monitoring it. Thus, based on the legitimacy theory, there is an agreement between taxpayers and the tax authorities regarding adequate compliance with tax legislation. The use of systemic controls by tax authorities is essential to track stakeholders’ contracts and ensure the upholding of this mandate. The case study is exploratory, using participant observation, and interventionist approach to a tax auditing. The results indicated that partnership between experienced tax auditors and IT tax auditors offered several tangible benefits to the in-house development and monitoring of an innovative application. It also indicates that OCR supports a data lake for inspectors in which stored information is available on standby during inspection. Furthermore, auditors’ use of mobile applications programmed with intelligent perception and tracking resources instead of using searches on mainframes streamlined the inspection process. The integration of professional skepticism, empathy among users, and technological innovation created a surge in independence among tax auditors and ensured focus. This paper’s contribution lies in the discussion of the enhancement of tax inspection through target recognition, drawing on legitimacy theory to rethink the relationship between taxpayers and tax authorities regarding adequate compliance with tax legislation, and presenting an exploratory case study using a participant observation, interventionist approach focused on a tax auditor. The implications of this study for policy makers, auditors, and academics are only the peak of the iceberg, as innovation in public administration presupposes efficiency. As a suggestion for future dimensions of research, we recommend the infusion of AI into these tools for further efficacy and effectiveness to mitigate fraud in the undue appropriation of taxes and undue competition. Full article

In many jurisdictions, property registration and transfers remain constrained by inefficient, paper-based processes that depend on multiple intermediaries and bureaucratic approvals. This paper proposes a decentralized, blockchain-based property platform designed to streamline these processes using Non-Fungible Tokens (NFTs) and artificial intelligence (AI) agents to modernize public-sector asset management. The work addresses the persistent inefficiencies of paper-based property registration and ownership transfer by embedding legal and administrative logic within smart contracts and automating compliance through an intelligent conversational interface. The system was implemented using Ethereum-based ERC-721 standards, React for the user interface, and Langfuse-powered AI integration for guided user interaction. The pilot implementation presents secure, transparent, and auditable property-transfer transactions executed entirely on-chain, while hybrid IPFS-based storage and decentralized identifiers preserve privacy and legal validity. Comparative analysis against existing national initiatives indicates that the proposed architecture delivers decentralization, citizen control, and interoperability without compromising regulatory requirements. The system reduces bureaucratic overhead, simplifies transaction workflows, and lowers user error risk, thereby strengthening accountability and public trust. Overall, the paper outlines a viable foundation for legally aligned, AI-assisted digital property registries and offers a policy-oriented roadmap for integrating blockchain-enabled systems into public-sector governance infrastructures. Full article

Claims are a significant cause of delays and increased costs in international construction projects, yet contract provisions on claims remain inconsistent, narrative, and difficult to apply in practice. This study presents a concise, knowledge-driven checklist for effective claim management in major standard forms, including International Federation of Consulting Engineers (FIDIC), the New Engineering Contract (NEC4), the American Institute of Architects (AIA), and Singapore’s Public Sector Standard Conditions of Contract (PSSCOC). The research mapped 22 entitlement clauses and 12 procedural clauses, then prioritized items through expert interviews and surveys. The final checklist comprises 16 items selected through transparent criteria (mean scores ≥ 4.0 or above group averages) that address critical risk areas. Application to two complex projects demonstrates that a few key clauses, such as those governing variations and timing requirements for requests, supporting documents, and decisions, account for most claim-related risks. Experts indicate that practical periods for submitting claim requests and proofs, and making decisions, are approximately 31, 65, and 61 days, respectively. The proposed checklist converts fragmented contract requirements into an actionable and auditable tool. It enhances clarity, transparency, and fairness in both pre-award reviews and daily project administration, which supports better risk management and minimizes disputes in global construction projects. Full article

Purpose: The primary aim of this study was to determine the efficacy of acute fish oil (FO) supplementation on indices of exercise-induced muscle damage (EIMD) in young healthy adults. Methods: Twenty-two healthy young male and females were randomly assigned to two experimental groups: fish oil (FO) or placebo control (CON). Participants performed a muscle damage protocol consisting of 10 sets of 10 plyometric drop jumps. Vertical jump height, isometric maximal voluntary contraction (MVC) torque, and systemic inflammation markers were assessed at pre-exercise, immediately post (post-0), post-24, post-48, and post-72 h. Results: Vertical jump performance and quadriceps peak torque significantly decreased in the CON group at post-0, 24, and 48 h (p < 0.05), while FO group recovered to baseline levels by post 48 h. Hamstring peak torque reductions recovered in the FO group at post-48 h but remained suppressed in the CON group until post-72 h (p < 0.05). Muscle soreness was significantly higher in the CON group compared to the FO group at post-48 h (p < 0.05). Systemic TNF-α levels significantly increased from baseline to post-0, 24, and 48 h in both groups (p < 0.05), with the CON group showing a trend toward incomplete recovery (p = 0.065). Conclusions: Our findings indicate that acute FO administration may modestly aid muscle recovery and reduce muscle soreness following EIMD in healthy young adults while the overall impact may be limited. Full article

Background/Objectives: Neurogenic detrusor overactivity (NDO), caused by spinal cord injury or multiple sclerosis, is marked by involuntary bladder contractions and reduced urine volume. Current therapy requires frequent catheterization with oxybutynin hydrochloride. This work investigates a novel in situ forming implant (ISFI) with PLGA as a sustained-release formulation for the urinary bladder by quantifying drug release, polymer degradation, and solvent release in vitro. Methods/Results: Various formulation parameters were investigated, of which the drug load and PLGA termination were found to have the highest impact on drug release and polymer degradation. An increase in drug load from 1.5% to 7.5% for implants with the ester-terminated PLGA enhanced the degradation from 0% to around 20% after 7 d. Oxybutynin base catalyzed the polymer degradation, as implants with PLGA 502 and 15% drug load exhibited a degradation of 33% compared to 0% for 1.5% drug load. In the case of 1.5% drug load, the degradation could be increased by the use of an acid-terminated PLGA, compared to an ester-terminated. Conclusion: In summary, the feasibility of a biodegradable ISFI for NDO patients was shown, which could allow a single administration up to approx. one week, improving the quality of life for NDO patients. Additionally, this work provided insight to which formulation parameters can help to parallel drug release and polymer degradation. Full article

Background/Objectives: The aim of this study is to analyze the frequency and type of subjective adverse events reported after the use of oxytocin and carbetocin in women giving birth by cesarean section. Methods: A total of 70 pregnant women, previously scheduled for elective cesarean section, were enrolled in this study and divided into two groups. One group (OXY) received intrapartum oxytocin at a dose of 5 IU intravenously, and the other group (CARBE) received intrapartum carbetocin at a dose of 100 μg intravenously. Both drugs were used alternately to contract the uterus immediately after the expulsion of baby during the cesarean section. Results: An analysis of reported subjective adverse symptoms associated with the administration of uterotonic drugs showed a higher incidence of adverse effects in the group of women receiving oxytocin compared to those receiving carbetocin. Statistical significance was observed for all of the following reported symptoms: headache, chest pain, burning sensation and heaviness in the chest, and palpitations. Conclusions: Although chest pain, burning and heaviness in the chest, palpitations, and headaches are more common in women giving birth by cesarean section after administration of oxytocin than after administration of carbetocin, this fact appears to be of limited clinical significance from a clinical point of view. Full article

Disputes are common in the intricate professional setting of the construction sector. When claims cannot be resolved kindly, they often escalate into conflicts that result in litigation. Identifying the root reasons of these claims and understanding their effects on project timelines, costs, and quality can help prevent poor performance in construction contracts. This study makes a unique contribution by developing a cause of claims breakdown structure (CCBS) that systematically categorizes the most frequent roots of claims identified in the building sector through an extensive literature review, and by subsequently assessing these categories using expert-based relative importance indices (RII). Using relative importance indices derived from specialist opinions, the research provides likelihood and influence quantities for 15 typical claim sources in the building sector. These values offer stakeholders in public construction projects a framework for assessing risks and planning mitigation strategies for construction claims. The study reveals the five most significant risk factors for contractual claims in the Kuwait building sector. These issues are ambiguities in contract language, followed by weather-related disruptions, ineffective communication among stakeholders, inadequate planning, and regulatory changes. Full article

Background: Gastrointestinal (GI) disturbances occur frequently in the early premotor stage of Parkinson’s disease (PD). These GI impairments are associated, at least in part, with dopaminergic dysfunction in the myenteric plexus. However, the enteric nervous system (ENS) pathophysiology underlying GI dysfunction in PD has been overlooked. Objectives: The aim of this study was to evaluate the premotor GI disturbances in rats submitted to intranasal (i.n.) MPTP, a valid experimental model of the premotor stage of PD. Methods: Ileum segments from male Wistar rats (21 weeks old) were collected 12 days following the i.n. MPTP administration for functional studies. Isometric contractile concentration–response (CR) curves (cumulative) for dopamine (DA) were performed in both the presence and absence of sulpiride, a selective dopamine D2-like receptor (D2R) antagonist. Results: Functional studies showed that DA induced a concentration-dependent contractile response in the ileum, which exhibited marked contraction at lower concentrations (0.01–0.9 µM) and relaxation at higher concentrations (3–90 µM). MPTP significantly attenuated both the contraction and the ensuing relaxation. Furthermore, sulpiride significantly reduced the contractile response to DA in the control group and blocked the relaxation in the MPTP group. The MPTP-induced dysmotility occurred with preserved DA homeostasis, as shown by normal DA, TH, and D2R ileal levels in the MPTP group. However, MPTP seemed to impose a decrease in S100β and GFAP (enteroglial markers) immunostaining in the ileal myenteric plexus. Conclusions: In summary, we provide pioneering functional, neurochemical, and morphological evidence showing that rats submitted to the i.n. MPTP model exhibited premotor DA-dependent ileum motile dysfunction accompanied by enteroglial disturbance within the myenteric plexus, but with preserved DA markers. Full article

Dispute resolution significantly enhances construction performance as it facilitates effective time, cost, quality and scope management, which may be disrupted in the presence of conflicts and disputes. Quantity Surveyors (QSs) play multiple roles in construction and act as contract administrators. Yet, dispute resolution was not formally adapted into the profession of QS in the Sri Lankan green construction sector to a considerable extent. Therefore, this study explores the extent to which construction companies have adopted ADR (Alternative Dispute Resolution) methods, human skills required for QSs in effective dispute resolution, and the impact of QSs involvement in ADR on the organizational performance, following a quantitative analysis. The research outcomes mainly discovered possibilities of utilizing ADR for the purpose of reducing carbon emissions and energy consumption in Sri Lankan green building construction through QSs involvement. While identifying essential human skills and competencies required for QSs in handling disputes, this study further exposed a slightly significant traditional gender domination in the QSs’ involvement towards ADR, common occurrences of disputes in green building projects, and a significant relationship between QSs’ experience and their involvement in disputes. The recommendations include enhancement of QSs’ involvement in ADR for green construction through developing policies and formalities, providing sufficient ADR- and green construction-related training, encouraging female participation in green construction, and collaborative dispute resolution. Full article

The Central Appalachian region, where family forest landowners (FFLs) control much of the carbon sequestration potential, holds the potential for forest-based climate solutions. Despite this, participation in carbon offset programs remains low, largely due to the disconnect between small landowner needs and program structure. This study examines FFL preferences for carbon programs in Central Appalachia. Utilizing a panel-data mixed logit model, we evaluated the effects of contract length, payment amount, harvest requirements, and program administration on participation decisions. Our results indicate that higher payments significantly increase program participation. Furthermore, contract lengths of at least 15 years and restrictive harvests negatively influence program participation. Program administration played a significant role, with government-administered programs being less preferred, with odds 48% lower than privately administered programs. Landowner characteristics such as carbon-oriented ownership, education, and income also influence participation. The willingness-to-accept analysis shows high compensation demands for less favorable terms: $107–$397/ha/year for longer contracts and $104–$173/ha/year for harvest restrictions. Additionally, landowners require an extra $66/ha/year for government administration. The findings underscore the importance of designing carbon offset programs that are flexible, offer adequate compensation, and foster trust, while aligning with landowners’ management objectives. Full article

Examples from urban infrastructure in the United States show that high-level policy reports focused on investment neglect performance improvement, as well as changes in society and technology. A study methodology using systems approaches, institutional analysis, and examples from US situations was used to probe causes and remedies of this policy shortcoming. A conceptual systems model of services and the Maslow hierarchy of needs identified essential services spanning water, energy, transit, and streets management. Drinking water services have greater clarity and were selected to assess actor roles, responsibilities, and actions. The institutional analysis and development framework was used to organize the actors, settings, norms, incentives, rules, and action arenas. Data from the drinking water sector indicated that infrastructure policy reports mix issues and obscure significant impacts on specific sectors. They assume a static view and do not consider transformations in social contracts, alternative technologies, and service delivery methods. Without policy reform, public trust in government services will diminish, but political and administrative realities constrain rational and comprehensive approaches. The drinking water social contract is unlikely to change, but partnerships can incentivize reforms like performance assessment and agency accreditation. Development of a road map for urban infrastructure policy reform will require research by task forces of leading-edge practitioners within categorical arenas like drinking water, electric power, transit, and public works. Full article

Hemolysis, or the breakdown of red blood cells, observed in medical devices has been a significant concern for many years, particularly when mechanical stress on the cells is considered. This study focuses on evaluating extensional stresses in two configurations of the U.S. Food and Drug Administration (FDA) nozzle: the Gradual Cone (GC) and Sudden Contraction (SC) models. The nozzle geometries were created as 3D models using Ansys Fluent 18.2 and its pre-processing software ICEM CFD. The mesh was constructed with hexahedral elements with O-grid topologies. Effects of varying flow conditions were observed by modeling five experimental cases of the FDA nozzles, including throat Reynolds numbers of 500, 2000, 3500, 5000, and 6500. Hemolysis potentials of FDA nozzle configurations were examined by analyzing the whole domains. Turbulent modeling was used by applying the shear stress transport k-ω (SST k-ω) model. A threshold of 2.8 Pa for extensional stress was observed. Moreover, the most commonly used power law models were applied to the FDA nozzle to see the effect of extensional stress on power law models. Zhang’s power law models gave the lowest standard error, while Giersiepen’s model gave the highest error on hemolysis predictions. Full article

The transition from three-dimensional (3D) to four-dimensional (4D)-bioprinting marks a significant advancement in tissue engineering and drug delivery. 4D-bioprinting offers the potential to more accurately mimic the adaptive qualities of living tissues due to its dynamic flexibility. Structures created with 4D-bioprinting can change shape in response to internal and external stimuli. This article reviews the background, key concepts, techniques, and applications of 4D-bioprinting, focusing on its role in tissue scaffolding and drug delivery. We discuss the limitations of traditional 3D-bioprinting in providing customized and sustained medication release. Shape memory polymers and hydrogels are examples of new responsive materials enabled by 4D-bioprinting that can enhance drug administration. Additionally, we provide a thorough analysis of various biopolymers used in drug delivery systems, including cellulose, collagen, alginate, and chitosan. The use of biopolymers in 4D-printing significantly increases material responsiveness, allowing them to react to stimuli such as temperature, light, and humidity. This capability enables complex designs with programmable shape and function changes. The expansion and contraction of hydrogels in response to temperature changes offer a practical method for controlled drug release. 4D-bioprinting has the potential to address significant challenges in tissue regeneration and medication administration, spurring ongoing research in this technology. By providing precise control over cell positioning and biomaterial integration, traditional 3D-bioprinting has evolved into 4D-bioprinting, enhancing the development of tissue constructs. 4D-bioprinting represents a paradigm shift in tissue engineering and biomaterials, offering enhanced possibilities for creating responsive, adaptive structures that address clinical needs. Researchers can leverage the unique properties of biopolymers within the 4D-printing framework to develop innovative approaches for tissue regeneration and drug delivery, leading to advanced treatments in regenerative medicine. One potential future application is in vivo tissue regeneration using bioprinted structures that can enhance the body’s natural healing capabilities. Full article

Preterm labour (PTL) affects about 11% of all deliveries world-wide. It is a major cause of perinatal morbidity and mortality. Although the precise cause is unknown in about 50% of cases, infections are thought to be a major contributing factor. These infections are more common in earlier preterm deliveries. While some women with these infections will manifest the classical features of fever, tachycardia (maternal and/or fetal), leucocytosis, raised biomarkers of infections, and uterine tenderness/irritation, others will be asymptomatic. Some of the women may develop a short/dilating cervix without any obvious contractions. Identifying such women is potentially challenging. Evidence has shown that a condensation of echogenic particles just above the cervix—amniotic fluid (AF) sludge, identified by ultrasound—is a marker for microbial invasion of the amniotic cavity (MIAC) and preterm birth (PTB) in both asymptomatic and symptomatic women (including those with a short or normal cervix). Those with a short cervix with AF sludge have a significantly greater risk of progression to PTB. Treatment with antibiotics has been shown in some but not all case series to result in a resolution of the sludge and either a delay or prevention of PTB. The widely varied results from treatment could be related to the antibiotics used and the route of administration. The use of the parenteral combination of clindamycin, a cephalosporin, and metronidazole has been shown to be more effective compared to azithromycin. Here we review the literature on the relationship between the sludge and PTB and conclude (1) that the AF sludge is an ultrasound marker of MIAC and PTL and (2) that following its diagnosis, appropriate counselling should be offered and the triple antibiotic combination offered. We suggest that randomised trials should be undertaken to determine the most efficacious antibiotic combination. Full article

In the context of the information age, a land administration system must be technologically driven to manage land information and data transparently. This ensures the registration and protection of land rights for people. In this study, we present a Blockchain Land Registration system designed as a tool for enhancing land administration in South Saharan Africa (SSA). Drawing inspiration from Namibia, we have developed a user interface comprising a homepage/landing page, a users’ registration form, a login form that incorporates MetaMask authentication prompts, and an authenticated dashboard for landowners and purchasers. Design Science was employed as the methodology for this proposal. Being technical design research for solving a land administration problem (that of inefficient land registration), the technical solution identified involves system design, the development of blockchain integration and testing, and development aspects. Based on this approach, blockchain was conceptualised as an “artefact” that could be investigated as a technical solution to address the challenges posed by inefficient land registration. This study provides a comprehensive roadmap for the conceptualisation, development, validation, and deployment of a blockchain-based land titles registry suitable for SSA countries. It also explores a discussion on the practical and policy implications of blockchain in land administration in SSA countries. Full article