Abstract: Taxation as a potent fiscal policy instrument through which infrastructures and social services that drive the development process of any society has been ineffective in Nigeria. The adoption of appropriate measures is, however, a requirement for the generation of adequate tax revenue. This study set out to investigates efficiency and effectiveness in the administration of tax in Nigeria, using Cross River State as a case-study. The methodology to achieve this objective is a qualitative technique using structured questionnaires to survey the three senatorial districts in the state; the central limit theory is adopted as our analytical technique. Result showed a significant degree of inefficiency in the administration of taxes. It is recommended that periodic review and update of tax policy will bring innovation and effectiveness in the administration of taxes. Also proper appropriation of tax revenue will drive development in needed infrastructural and social services.
Abstract: Question answering (QA) aims at retrieving precise information from a large collection of documents. Most of the Question Answering systems composed of three main modules: question processing, document processing and answer processing. Question processing module plays an important role in QA systems to reformulate questions. Moreover answer processing module is an emerging topic in QA systems, where these systems are often required to rank and validate candidate answers. These techniques aiming at finding short and precise answers are often based on the semantic relations and co-occurrence keywords. This paper discussed about a new model for question answering which improved two main modules, question processing and answer processing which both affect on the evaluation of the system operations. There are two important components which are the bases of the question processing. First component is question classification that specifies types of question and answer. Second one is reformulation which converts the user's question into an understandable question by QA system in a specific domain. The objective of an Answer Validation task is thus to judge the correctness of an answer returned by a QA system, according to the text snippet given to support it. For validating answers we apply candidate answer filtering, candidate answer ranking and also it has a final validation section by user voting. Also this paper described new architecture of question and answer processing modules with modeling, implementing and evaluating the system. The system differs from most question answering systems in its answer validation model. This module makes it more suitable to find exact answer. Results show that, from total 50 asked questions, evaluation of the model, show 92% improving the decision of the system.
Abstract: Knowledge management (KM) is generally
considered to be a positive process in an organisation, facilitating
opportunities to achieve competitive advantage via better quality
information handling, compilation of expert know-how and rapid
response to fluctuations in the business environment. The KM
paradigm as portrayed in the literature informs the processes that can
increase intangible assets so that corporate knowledge is preserved.
However, in some instances, knowledge management exists in a
universe of dynamic tension among the conflicting needs to respect
privacy and intellectual property (IP), to guard against data theft, to
protect national security and to stay within the laws. While the
Knowledge Management literature focuses on the bright side of the
paradigm, there is also a different side in which knowledge is
distorted, suppressed or misappropriated due to personal or
organisational motives (the paradox). This paper describes the ethical
paradoxes that occur within the taxonomy and deontology of
knowledge management and suggests that recognising both the
promises and pitfalls of KM requires wisdom.
Abstract: This research study examines cases of Saudi Arabian
universities and female academics for work environment issues
within the context of design management applications. The study
proposes use of design research, ergonomics and systems design
thinking to develop the university design which facilitates removal of
physical and cognitive barriers for female academics. Review of
literature demonstrates that macro and micro ergonomic combined
with design management and system design strategies can
significantly improve the workplace design for female academics.
The university design model would be prepared based on the analyses
of primary data obtained from archived documents, participants'
observation logs, photo audits, focus groups and semi-structured
interviews of currently employed female academics in the selected
case universities.
Abstract: People have always needed to believe in some
supernatural power, which could explain nature phenomena.
Different kinds of religions like Christianity, Hinduism, Islam,
Buddhism have thought believers in all world, how to behave
themselves. We think the most important role of religion in modern
society most important role of religion in modern society is safety of
the People. World and traditional religion played a prominent role in
the socio-cultural progress, and in the development of man as a
spiritual being. At the heart of religious morals the belief in god and
responsibility before it lies and specifies religious and ethical values
and categories . The religion is based on ethical standards historically
developed by society, requirements and concepts, but it puts all
social and moral relations of the person in dependence on religious
values. For everything that the believer makes on a debt or a duty, he
bears moral responsibility before conscience, people and god. The
concept of value of religious morals takes the central place because
the religion from all forms of public consciousness most values is
painted as it is urged to answer vital questions. Any religion not only
considers questions of creation of the world, sense of human
existence, relationship of god and the person, but also offers the
ethical concept, develops rules of behavior of people. The religion a
long time dominated in the history of culture, and during this time
created a set of cultural and material values. The identity of Kazakh
culture can be defined as a Cultural identity traditional ,national
identity and the identity values developed by Kazakh people in
process of cultural-historical development, promoting formation of
Kazakh culture identity on public consciousness. Identity is the
historical process but always the tradition exists in it as a component
of stability, as a component of self that what this identity formed .
Abstract: Entrepreneurship has become an important and
extensively researched concept in business studies. Research on
foreign direct investment (FDI) has become widespread due to the
growth of FDI and its importance in globalization. Most
entrepreneurship studies examined the importance and influence of
entrepreneurial orientation in a micro-level context. On the other
hand, studies and research concerning FDI used statistical techniques
to analyze the effect, determinants, and motives of FDI on a
macroeconomic level, ignoring empirical studies on other noneconomic
determinants. In order to bridge the gap between the theory
and empirical evidence on FDI and the theory and research on
entrepreneurship, this study examines the impact of entrepreneurship
on inward foreign direct investment. The relationship between
entrepreneurship and foreign direct investment is investigated
through regression analysis of pooled time-series and cross-sectional
data. The results suggest that entrepreneurship has a significant effect
on FDI.
Abstract: This paper presents an economic game for sybil
detection in a distributed computing environment. Cost parameters
reflecting impacts of different sybil attacks are introduced in the sybil
detection game. The optimal strategies for this game in which both
sybil and non-sybil identities are expected to participate are devised.
A cost sharing economic mechanism called Discriminatory
Rewarding Mechanism for Sybil Detection is proposed based on this
game. A detective accepts a security deposit from each active agent,
negotiates with the agents and offers rewards to the sybils if the latter
disclose their identity. The basic objective of the detective is to
determine the optimum reward amount for each sybil which will
encourage the maximum possible number of sybils to reveal
themselves. Maintaining privacy is an important issue for the
mechanism since the participants involved in the negotiation are
generally reluctant to share their private information. The mechanism
has been applied to Tor by introducing a reputation scoring function.
Abstract: There is inadequate information on the practice of
female genital mutilation (FGM) in the UK, and there are often
myths and perceptions within communities that influence the
effectiveness of prevention programmes. This means it is difficult to
address the trends and changes in the practice in the UK.
To this end, FORWARD undertook novel and innovative research
using the Participatory Ethnographic and Evaluative Research
(PEER) method to explore the views of women from Eritrea, Sudan,
Somalia and Ethiopia that live in London and Bristol (two UK cities).
Women-s views, taken from PEER interviews, reflected reasons for
continued practice of FGM: marriageability, the harnessing and
control of female sexuality, and upholding traditions from their
countries of origin. It was also clear that the main supporters of the
practice were believed to be older women within families and
communities.
Women described the impact FGM was having on their lives as
isolating. And although it was clearly considered a private and
personal matter, they developed a real sense of connection with their
peers within the research process.
The women were overwhelmingly positive about combating the
practice, although they believed it would probably take a while
before it ends completely. They also made concrete
recommendations on how to improve support services for women
affected by FGM: Training for professionals (particularly in
healthcare), increased engagement with, and outreach to,
communities, culturally appropriate materials and information made
available and accessible to communities, and more consequent
implementation of legislation.
Finally, the women asked for more empathy and understanding,
particularly from health professionals. Rather than presenting FGM
as a completely alien and inconceivable practice, it may help for
those looking into these women-s lives and working with them to
understand the social and economic context in which the practice
takes place.
Abstract: As a vital activity for companies, new product
development (NPD) is also a very risky process due to the high
uncertainty degree encountered at every development stage and the
inevitable dependence on how previous steps are successfully
accomplished. Hence, there is an apparent need to evaluate new
product initiatives systematically and make accurate decisions under
uncertainty. Another major concern is the time pressure to launch a
significant number of new products to preserve and increase the
competitive power of the company. In this work, we propose an
integrated decision-making framework based on neural networks and
fuzzy logic to make appropriate decisions and accelerate the
evaluation process. We are especially interested in the two initial
stages where new product ideas are selected (go/no go decision) and
the implementation order of the corresponding projects are
determined. We show that this two-staged intelligent approach allows
practitioners to roughly and quickly separate good and bad product
ideas by making use of previous experiences, and then, analyze a
more shortened list rigorously.
Abstract: This study reports results of a meta-analytic path analysis e-learning Acceptance Model with k = 27 studies, Databases searched included Information Sciences Institute (ISI) website. Variables recorded included perceived usefulness, perceived ease of use, attitude toward behavior, and behavioral intention to use e-learning. A correlation matrix of these variables was derived from meta-analytic data and then analyzed by using structural path analysis to test the fitness of the e-learning acceptance model to the observed aggregated data. Results showed the revised hypothesized model to be a reasonable, good fit to aggregated data. Furthermore, discussions and implications are given in this article.
Abstract: Social Business Process Management (SBPM)
promises to overcome limitations of traditional BPM by allowing
flexible process design and enactment through the involvement of
users from a social community. This paper proposes a meta-model
and architecture for socially driven business process management
systems. It discusses the main facets of the architecture such as goalbased
role assignment that combines social recommendations with
user profile, and process recommendation, through a real example of
a charity organization.
Abstract: The main aim of this paper was to investigate the
existing architecture in Cyprus, and thus identify and describe the
overall architectural rationale of the built environment. In Cyprus,
where individuals live in a society that reflects postmodern
paradigms rather than modern ones, the existing built environment
has many different reflections of the structure of its society.
Abstract: The purposes of this study are 1) to identify
learning styles of university students in Bangkok, and 2) to study
the frequency of the relevant instructional context of the identified
learning styles. Learning Styles employed in this study are those of
Honey and Mumford, which include 1) Reflectors, 2) Theorists, 3)
Pragmatists, and 4) Activists. The population comprises 1383
students and 5 lecturers. Research tools are 2 questionnaires – one
used for identifying students- learning styles, and the other used for
identifying the frequency of the relevant instructional context of
the identified learning styles.
The research findings reveal that 32.30 percent - are Activists,
while 28.10 percent are Theorists, 20.10 are Reflectors, and 19.50
are Pragmatists. In terms of the relevant instructional context of the
identified 4 learning styles, it is found that the frequency level of
the instructional context is totally in high level. Moreover, 2 lists of
the context being conducted most frequently are 'Lead'in activity
to review background knowledge,- and 'Information retrieval
report.' And these two activities serve the learning styles of
theorists and activists. It is, therefore, suggested that more
instructional context supporting the activists, the majority of the
population, learning best by doing, as well as emotional learning
situation should be added.
Abstract: The following study aims to outline, whether the
perceptions of entrepreneurs about their entrepreneurial activities and
the underlying meanings of their activities are universal or whether
they vary systematically across cultures. In contrast to previous
studies, the phenomenographical approach and the resulting findings
of this study provide new insights into what constitutes
entrepreneurship by drawing an inference from the perceptions of
entrepreneurs in the United States and in Germany. Culture is shown
to have an important impact on entrepreneurship, since the
underlying meanings of entrepreneurship vary significantly among
the two sample groups. Furthermore, the study sheds more light on
the culturally contingent 'why' of entrepreneurship by looking at the
internal motivations of individuals instead of exclusively focusing on
character traits or external influences of the respective economic
environments.
Abstract: This study uses simulated meta-analysis to assess the effects of publication bias on meta-analysis estimates and to evaluate the efficacy of the trim and fill method in adjusting for these biases. The estimated effect sizes and the standard error were evaluated in terms of the statistical bias and the coverage probability. The results demonstrate that if publication bias is not adjusted it could lead to up to 40% bias in the treatment effect estimates. Utilization of the trim and fill method could reduce the bias in the overall estimate by more than half. The method is optimum in presence of moderate underlying bias but has minimal effects in presence of low and severe publication bias. Additionally, the trim and fill method improves the coverage probability by more than half when subjected to the same level of publication bias as those of the unadjusted data. The method however tends to produce false positive results and will incorrectly adjust the data for publication bias up to 45 % of the time. Nonetheless, the bias introduced into the estimates due to this adjustment is minimal
Abstract: The purpose of the study was to find out the efficacy
of selected mobility exercises and participation in special games on psychomotor abilities, functional abilities and skill performance
among intellectually disabled children of age group under 14. Thirty male students who were studying in Balar Kalvi Nilayam and YMCA
College Special School, Chennai, acted as subjects for the study.
They were only mild and moderate in intellectual disability. These
students did not undergo any special training or coaching programme apart from their regular routine physical activity classes as a part of
the curriculum in the school. They were attached at random, based on
age in which 30 belonged to under 14 age group, which was divided
into three equal group of ten for each experimental treatment. 10
students (Treatment group I) underwent calisthenics and special
games participation, 10 students (Treatment group II) underwent
aquatics and special games participation, 10 students (Treatment
group III) underwent yoga and special games participation. The subjects were tested on selected criterion variables prior (pre test)
and after twelve weeks of training (post test). The pre and post test
data collected from three groups on functional abilities(self care,
learning, capacity for independent living), psychomotor
variables(static balance, eye hand coordination, simple reaction time
test) and skill performance (bocce skill, badminton skill, table tennis
skill) were statistically examined for significant difference, by
applying the analysis ANACOVA. Whenever an 'F' ratio for
adjusted test was found to be significant for adjusted post test means,
Scheffe-s test was followed as a post-hoc test to determine which of
the paired mean differences was significant. The result of the study
showed that among under 14 age groups there was a significant improvement on selected criterion variables such as, Balance,
Coordination, self-care and learning and also in Bocce, Badminton & Table Tennis skill performance, due to mobility exercises and
participation in special games. However there were no significant
differences among the groups.
Abstract: It is believed that major account on language diversity must be taken in learning, and especially in learning using ICT. This paper-s objective is to exhibit language and communication barriers in learning, to approach the topic from socioculture and cognitivist perspectives, and to give exploratory solutions of handling such barriers. The review is mainly conducted by approaching the journal Computers & Education, but also an initially broad search was conducted. The results show that not much attention is paid on language and communication barriers in an immediate relation to learning using ICT. The results shows, inter alia, that language and communication barriers are caused because of not enough account is taken on both the individual-s background and the technology.
Abstract: Whit the increasing of traffic, noise emanated from
motor vehicles increases as well, which subsequently causes adding
to the stress of modern city. Thus, it is needed to look for most
critical areas in terms of environmental and social impact of noise.
There are several critical situations for noise emanated from motor
vehicles such as stop and go situation which usually occurs near
junctions or at-grade intersections. This study was conducted in two
locations, most common types of intersections, crossroads and Tjunctions.
The highest average noise levels are recorded during Go
phase for T-junction, 64.4 dB, and Drive phase for crossroad, 64 dB.
It implies that the existence of intersection caused the noise level to
increase. The vehicles starting to move produce more sound than
when they travel at a constant speed along the intersection. It is
suggested that special considerations and priority of allocating funds
should be given to these critical spots.
Abstract: Since its independence in 1962, Algeria has struggled
to establish an educational system tailored to the needs of the
population it may address. Considering the historical connection with
France, Algeria has always looked at the French language as a
cultural imperative until late in the seventies. After the Arabization
policy of 1971 and the socioeconomic changes taking place
worldwide, the use of English as a communicating vehicle started to
gain more space within globalized Algeria. Consequently, disparities
in the use of French started to fade away at the cross-roads leaving
more space to the teaching of English as a second foreign language.
Moreover, the introduction of the Bologna Process and the
European Credit Transfer System in Higher Education has
necessitated some innovations in the design and development of new
curricula adapted to the socioeconomic market. In this paper, I will
try to highlight the important historical dimensions Algeria has taken
towards the implementation of an English language methodology and
to the status it acquired from second foreign language, to first foreign
language to “the language of knowledge and sciences". I will also
propose new pedagogical perspectives for a better treatment of the
English language in order to encourage independent and autonomous
learning.
Abstract: The Kansei engineering is a technology which
converts human feelings into quantitative terms and helps designers
develop new products that meet customers- expectation. Standard
Kansei engineering procedure involves finding relationships between
human feelings and design elements of which many researchers have
found forward and backward relationship through various soft
computing techniques. In this paper, we proposed the framework of
Kansei engineering linking relationship not only between human
feelings and design elements, but also the whole part of product, by
constructing association rules. In this experiment, we obtain input
from emotion score that subjects rate when they see the whole part of
the product by applying semantic differentials. Then, association
rules are constructed to discover the combination of design element
which affects the human feeling. The results of our experiment
suggest the pattern of relationship of design elements according to
human feelings which can be derived from the whole part of product.