Abstract: A tax authority wants to take actions it knows will foster
the greatest degree of voluntary taxpayer compliance to reduce the
“tax gap.” This paper suggests that even if a tax authority could attain
a state of complete knowledge, there are constraints on whether and
to what extent such actions would result in reducing the macro-level
tax gap. These limits are not merely a consequence of finite agency
resources. They are inherent in the system itself. To show that this is
one possible interpretation of the tax gap data, the paper formulates
known results in a different way by analyzing tax compliance as a
population with a single covariate. This leads to a standard use of the
logistic map to analyze the dynamics of non-compliance growth or
decay over a sequence of periods. This formulation gives the same
results as the tax gap studies performed over the past fifty years
in the U.S. given the published margins of error. Limitations and
recommendations for future work are discussed, along with some
implications for tax policy.
Abstract: Chemical doping with different elements and compounds at various amounts represents the most suitable approach to improve the superconducting properties of bismuth-based superconductors for technological applications. In this paper, the influence of partial substitution of Sr(BO2)2 for SrO on the phase formation kinetics and transport properties of (Bi,Pb)-2223 HTS has been studied for the first time. Samples with nominal composition Bi1.7Pb0.3Sr2-xCa2Cu3Oy[Sr(BO2)2]x, x=0, 0.0375, 0.075, 0.15, 0.25, were prepared by the standard solid state processing. The appropriate mixtures were calcined at 845 oC for 40 h. The resulting materials were pressed into pellets and annealed at 837 oC for 30 h in air. Superconducting properties of undoped (reference) and Sr(BO2)2-doped (Bi,Pb)-2223 compounds were investigated through X-ray diffraction (XRD), resistivity (ρ) and transport critical current density (Jc) measurements. The surface morphology changes in the prepared samples were examined by scanning electron microscope (SEM). XRD and Jc studies have shown that the low level Sr(BO2)2 doping (x=0.0375-0.075) to the Sr-site promotes the formation of high-Tc phase and leads to the enhancement of current carrying capacity in (Bi,Pb)-2223 HTS. The doped sample with x=0.0375 has the best performance compared to other prepared samples. The estimated volume fraction of (Bi,Pb)-2223 phase increases from ~25 % for reference specimen to ~70 % for x=0.0375. Moreover, strong increase in the self-field Jc value was observed for this dopant amount (Jc=340 A/cm2), compared to an undoped sample (Jc=110 A/cm2). Pronounced enhancement of superconducting properties of (Bi,Pb)-2223 superconductor can be attributed to the acceleration of high-Tc phase formation as well as the improvement of inter-grain connectivity by small amounts of Sr(BO2)2 dopant.
Abstract: Websites are becoming a major component of an organization’s success in our ever globalizing competitive world. The website symbolizes an organization, interacting or projecting an organization’s principles, culture, values, vision, and perspectives. It is an interface connecting organizations and their clients. The university, as an academic institution, makes use of a website to communicate and offer computing services to its stakeholders (students, staff, host community, university management etc). Unfortunately, website designers often give more consideration to the technology, organizational structure and business objectives of the university than to the usability of the site. Website designers end up designing university websites which do not meet the needs of the primary users. This empirical study investigated the Benue State University website from the point view of students. This research was realized by using a standardized website usability questionnaire based on the five factors of usability defined by WAMMI (Website Analysis and Measurement Inventory): attractiveness, controllability, efficiency, learnability and helpfulness. The result of the investigation showed that the university website (https://portal.bsum.edu.ng/) has neutral usability level because of the usability issues associated with the website. The research recommended feasible solutions to improve the usability of the website from the users’ perspective and also provided a modified usability model that will be used for better evaluation of the Benue State University website.
Abstract: This study investigates the effect of closed circuit television (CCTV) image patch layout on performance of a simulated train-platform departure task. The within-subjects experimental design measures target detection rate and response latency during a CCTV visual search task conducted as part of the procedure for safe train dispatch. Three interface designs were developed by manipulating CCTV image patch layout. Eye movements, perceived workload and system usability were measured across experimental conditions. Task performance was compared to identify significant differences between conditions. The results of this study have not been determined.
Abstract: The use of Information and Communication Technology (ICT) in tertiary institutions by lecturers and students has become a necessity for the enhancement of quality teaching and learning. This study examined availability, accessibility and utilization of ICT in Teaching-Learning Islamic Studies in Colleges of Education, North-East, Nigeria. The study adopted multi-stage sampling technique, in which, five out of the eleven Colleges of Education (both Federal and State owned) were purposively selected for the study. Primary data was drawn from the respondents by the use of questionnaire, interviews and observations. The results of the study, generally, indicate that the availability and accessibility to ICT facilities in Colleges of Education in North-East, Nigeria, especially in teaching/learning delivery of Islamic studies were relatively inadequate and rare to lecturers and students. The study further reveals that the respondents’ level of utilization of ICT is low and only few computer packages and internet services were involved in the ICT utilization, which is yet to reach the real expected situation of the globalization and advancement in the application of ICT if compared to other parts of the world, as far as the teaching and learning of Islamic studies is concerned. Observations and conclusion were drawn from the findings and finally, recommendations on how to improve on ICT availability, accessibility and utilization in teaching/ learning were suggested.
Abstract: Earthquakes are considered to be the most destructive rapid-onset disasters human beings are exposed to. The amount of loss it brings in is sufficient to take careful considerations for designing of structures and facilities. Seismic Hazard Analysis is one such tool which can be used for earthquake resistant design. Ground Response Analysis is one of the most crucial and decisive steps for seismic hazard analysis. Rapar district of Kutch, Gujarat falls in Zone 5 of earthquake zone map of India and thus has high seismicity because of which it is selected for analysis. In total 8 bore-log data were studied at different locations in and around Rapar district. Different soil engineering properties were analyzed and relevant empirical correlations were used to calculate maximum shear modulus (Gmax) and shear wave velocity (Vs) for the soil layers. The soil was modeled using Pressure-Dependent Modified Kodner Zelasko (MKZ) model and the reference curve used for fitting was Seed and Idriss (1970) for sand and Darendeli (2001) for clay. Both Equivalent linear (EL), as well as Non-linear (NL) ground response analysis, has been carried out with Masing Hysteretic Re/Unloading formulation for comparison. Commercially available DEEPSOIL v. 7.0 software is used for this analysis. In this study an attempt is made to quantify ground response regarding generated acceleration time-history at top of the soil column, Response spectra calculation at 5 % damping and Fourier amplitude spectrum calculation. Moreover, the variation of Peak Ground Acceleration (PGA), Maximum Displacement, Maximum Strain (in %), Maximum Stress Ratio, Mobilized Shear Stress with depth is also calculated. From the study, PGA values estimated in rocky strata are nearly same as bedrock motion and marginal amplification is observed in sandy silt and silty clays by both analyses. The NL analysis gives conservative results of maximum displacement as compared to EL analysis. Maximum strain predicted by both studies is very close to each other. And overall NL analysis is more efficient and realistic because it follows the actual hyperbolic stress-strain relationship, considers stiffness degradation and mobilizes stresses generated due to pore water pressure.
Abstract: “House” is a powerful symbol of socio-economic background of individuals and families. In fact, housing provides all types of needs/wants from basic needs to self-actualization needs. This phenomenon can be realized only having analyzed hidden motives of buyers and sellers of the housing market. Hence, the aim of this study is to examine the socio-economic insight of the secondary housing market in Colombo suburbs. This broader aim was achieved via analyzing the general pattern of the secondary housing market, identifying socio-economic motives of sellers of the secondary housing market, and reviewing sellers’ experience of buyer behavior. A purposive sample of 50 sellers from popular residential areas in Colombo such as Maharagama, Kottawa, Piliyandala, Punnipitiya, and Nugegoda was used to collect primary data instead of relevant secondary data from published and unpublished reports. The sample was limited to selling price ranging from Rs15 million to Rs25 million, which apparently falls into middle and upper-middle income houses in the context. Participatory observation and semi-structured interviews were adopted as key data collection tools. Data were descriptively analyzed. This study found that the market is mainly handled by informal agents who are unqualified and unorganized. People such as taxi/tree-wheel drivers, boutique venders, security personals etc. are engaged in housing brokerage as a part time career. Few fulltime and formally organized agents were found but they were also not professionally qualified. As far as housing quality is concerned, it was observed that 90% of houses was poorly maintained and illegally modified. They are situated in poorly maintained neighborhoods as well. Among the observed houses, 2% was moderately maintained and 8% was well maintained and modified. Major socio-economic motives of sellers were “migrating foreign countries for education and employment” (80% and 10% respectively), “family problems” (4%), and “social status” (3%). Other motives were “health” and “environmental/neighborhood problems” (3%). This study further noted that the secondary middle income housing market in the area directly related with the migrants who motivated for education in foreign countries, mainly Australia, UK and USA. As per the literature, families motivated for education tend to migrate Colombo suburbs from remote areas of the country. They are seeking temporary accommodation in lower middle income housing. However, the secondary middle income housing market relates with the migration from Colombo to major global cities. Therefore, final transaction price of this market may depend on migration related dates such as university deadlines, visa and other agreements. Hence, it creates a buyers’ market lowering the selling price. Also it was revealed that the buyers tend to trust more on this market as far as the quality of construction of houses is concerned than brand new houses which are built for selling purpose.
Abstract: To understand internal characteristics relationships and determine factors which explain under consideration characteristics in rapeseed varieties, 10 rapeseed genotypes were implemented in complete accidental plot with three-time repetitions under drought stress in 2009-2010 in research field of agriculture college, Islamic Azad University, Karaj branch. In this research, 11 characteristics include of characteristics related to growth, production and functions stages was considered. Variance analysis results showed that there is a significant difference among rapeseed varieties characteristics. By calculating simple correlation coefficient under both conditions, normal and drought stress indicate that seed function characteristics in plant and pod number have positive and significant correlation in 1% probable level with seed function and selection on the base of these characteristics was effective for improving this function. Under normal and drought stress, analyzing the main factors showed that numbers of factors which have more than one amount, had five factors under normal conditions which were 82.72% of total variance totally, but under drought stress four factors diagnosed which were 76.78% of total variance. By considering total results of this research and by assessing effective characteristics for factor analysis and selecting different components of these characteristics, they can be used for modifying works to select applicable and tolerant genotypes in drought stress conditions.
Abstract: The late detection and subjectivity of the assessment of Autism Spectrum Disorder (ASD) imposed a difficulty for the children’s clinical and familiar environment. The results showed in this paper, are part of a research project about the assessment and training of social skills in children with ASD, whose overall goal is the use of virtual environments together with physiological measures in order to find a new model of objective ASD assessment based on implicit brain processes measures. In particular, this work tries to contribute by studying the differences and changes in the Skin Conductance Response (SCR) and Eye Tracking (ET) between a typical development group (TD group) and an ASD group (ASD group) after several combined stimuli using a low cost Immersive Virtual Environment (IVE). Subjects were exposed to a virtual environment that showed natural scenes that stimulated visual, auditory and olfactory perceptual system. By exposing them to the IVE, subjects showed natural behaviors while measuring SCR and ET. This study compared measures of subjects diagnosed with ASD (N = 18) with a control group of subjects with typical development (N=10) when exposed to three different conditions: only visual (V), visual and auditory (VA) and visual, auditory and olfactory (VAO) stimulation. Correlations between SCR and ET measures were also correlated with the Autism Diagnostic Observation Schedule (ADOS) test. SCR measures showed significant differences among the experimental condition between groups. The ASD group presented higher level of SCR while we did not find significant differences between groups regarding DF. We found high significant correlations among all the experimental conditions in SCR measures and the subscale of ADOS test of imagination and symbolic thinking. Regarding the correlation between ET measures and ADOS test, the results showed significant relationship between VA condition and communication scores.
Abstract: Polyoxymethylene dimethyl ethers (PODEn) as clean diesel additive can improve the combustion efficiency and quality of diesel fuel and alleviate the problem of atmospheric pollution. Considering synthetic routes, PODE production from methanol and formaldehyde is regarded as the most economical and promising synthetic route. However, methanol used for synthesizing PODE can produce water, which causes the loss of active center of catalyst and hydrolysis of PODEn in the production process. Macroporous strong acidic cation exchange resin catalyst was prepared, which has comparative advantages over other common solid acid catalysts in terms of stability and catalytic efficiency for synthesizing PODE. Catalytic reactions were carried out under 353 K, 1 MPa and 3mL·gcat-1·h-1 in a fixed bed reactor. Methanol conversion and PODE3-6 selectivity reached 49.91% and 23.43%, respectively. Catalyst lifetime evaluation showed that resin catalyst retained its catalytic activity for 20 days without significant changes and catalytic activity of completely deactivated resin catalyst can basically return to previous level by simple acid regeneration. The acid exchange capacities of original and deactivated catalyst were 2.5191 and 0.0979 mmol·g-1, respectively, while regenerated catalyst reached 2.0430 mmol·g-1, indicating that the main reason for resin catalyst deactivation is that Brønsted acid sites of original resin catalyst were temporarily replaced by non-hydrogen ion cations. A separation process consisting of extraction and distillation for PODE3-6 product was designed for separation of water and unreacted formaldehyde from reactive mixture and purification of PODE3-6, respectively. The concentration of PODE3-6 in final product can reach up to 97%. These results indicate that the scale-up production of PODE3-6 from methanol and formaldehyde solution is feasible.
Abstract: The distributed manufacturing methodology brings a new concept of decentralized manufacturing operations close to the proximity of end users. A preliminary scale, to measure distributed capacity and evaluate positioning of firms, is developed in this research. In the first part of the paper, a literature review has been performed which highlights the explorative nature of the studies conducted to present definitions and classifications due to novelty of this topic. From literature, five dimensions of distributed manufacturing development stages have been identified: localization, manufacturing technologies, customization and personalization, digitalization and democratization of design. Based on these determinants a conceptual scale is proposed to measure the status of distributed manufacturing of a generic firm. A multiple case study is then conducted in two steps to test the conceptual scale and to identify the corresponding level of distributed potential in each case study firm.
Abstract: Access to the mass transit system, including rapid elevated and underground transport has become an outstanding issue for many cities. The mass transit access development should focus on behavioral responses of the different passenger groups. Moreover, it should consider about the appearance of intent-oriented action related accessibility that was explored from user’s satisfaction and attitudes related to services quality. This study aims to evaluate mass transit accessibility from passenger’s satisfaction, therefore, understanding the passenger’s attitudes about mass transit accessibility. The study area of this research is Bangkok Mass Transit system (BTS Skytrain) at Saphan Taksin station. 200 passengers at Saphan Taksin station were asked to rate the questionnaires survey that considers accessibility aspects of convenience, safety, feeder connectivity, and other dimensions. The survey was to find out the passenger attitudes and satisfaction for access to the BTS station, and the result shows several factors that influence the passenger choice of using the BTS as a public transportation mode and passenger’s opinion that needs to concern for the development mass transit system and accessibility performance.
Abstract: This case study explores the impact of two major computer software programs Learn to Speak English and Learn English Spelling and Pronunciation, and some Internet search engines such as Google on mending the decoding and spelling deficiency of Simon X, a dyslexic student. The improvement in decoding and spelling may result in better reading comprehension and composition writing. Some computer programs and Internet materials can help regain the missing awareness and consequently restore his self-confidence and self-esteem. In addition, this study provides a systematic plan comprising a set of activities (four computer programs and Internet materials) which address the problem from the lowest to the highest levels of phoneme and phonological awareness. Four methods of data collection (accounts, observations, published tests, and interviews) create the triangulation to validly and reliably collect data before the plan, during the plan, and after the plan. The data collected are analyzed quantitatively and qualitatively. Sometimes the analysis is either quantitative or qualitative, and some other times a combination of both. Tables and figures are utilized to provide a clear and uncomplicated illustration of some data. The improvement in the decoding, spelling, reading comprehension, and composition writing skills that occurred is proved through the use of authentic materials performed by the student under study. Such materials are a comparison between two sample passages written by the learner before and after the plan, a genuine computer chat conversation, and the scores of the academic year that followed the execution of the plan. Based on these results, the researcher recommends further studies on other Lebanese dyslexic learners using the computer to mend their language problem in order to design and make a most reliable software program that can address this disability more efficiently and successfully.
Abstract: Income smoothing represents an attempt on the part of the company's management to reduce variations in earnings through the manipulation of the accounting principles. In this study, we aimed to measure income smoothing practices in a sample of 30 French joint stock companies during the period (2007-2009), we used Dummy variables method and “ECKEL” model to measure income smoothing practices and Binomial test accourding to SPSS program, to confirm or refute our hypothesis. This study concluded that there are no significant statistical indicators of income smoothing practices in the sample studied of French companies during the period (2007-2009), so the income series in the same sample studied of is characterized by stability and non-volatility without any intervention of management through accounting manipulation. However, this type of accounting manipulation should be taken into account and efforts should be made by control bodies to apply Eckel model and generalize its use at the global level.
Abstract: In this paper, we propose an optimized brain computer
interface (BCI) system for unspoken speech recognition, based on
the fact that the constructions of unspoken words rely strongly on the
Wernicke area, situated in the temporal lobe. Our BCI system has four
modules: (i) the EEG Acquisition module based on a non-invasive
headset with 14 electrodes; (ii) the Preprocessing module to remove
noise and artifacts, using the Common Average Reference method;
(iii) the Features Extraction module, using Wavelet Packet Transform
(WPT); (iv) the Classification module based on a one-hidden layer
artificial neural network. The present study consists of comparing
the recognition accuracy of 5 Arabic words, when using all the
headset electrodes or only the 4 electrodes situated near the Wernicke
area, as well as the selection effect of the subbands produced by
the WPT module. After applying the articial neural network on the
produced database, we obtain, on the test dataset, an accuracy of
83.4% with all the electrodes and all the subbands of 8 levels of the
WPT decomposition. However, by using only the 4 electrodes near
Wernicke Area and the 6 middle subbands of the WPT, we obtain
a high reduction of the dataset size, equal to approximately 19% of
the total dataset, with 67.5% of accuracy rate. This reduction appears
particularly important to improve the design of a low cost and simple
to use BCI, trained for several words.
Abstract: Risk assessment and the knowledge provided through this process is a crucial part of any decision-making process in the management of risks and uncertainties. Failure in assessment of risks can cause inadequacy in the entire process of risk management, which in turn can lead to failure in achieving organisational objectives as well as having significant damaging consequences on populations affected by the potential risks being assessed. The choice of tools and techniques in risk assessment can influence the degree and scope of decision-making and subsequently the risk response strategy. There are various available qualitative and quantitative tools and techniques that are deployed within the broad process of risk assessment. The sheer diversity of tools and techniques available to practitioners makes it difficult for organisations to consistently employ the most appropriate methods. This tools and techniques adaptation is rendered more difficult in public risk regulation organisations due to the sensitive and complex nature of their activities. This is particularly the case in areas relating to the environment, food, and human health and safety, when organisational goals are tied up with societal, political and individuals’ goals at national and international levels. Hence, recognising, analysing and evaluating different decision support tools and techniques employed in assessing risks in public risk management organisations was considered. This research is part of a mixed method study which aimed to examine the perception of risk assessment and the extent to which organisations practise risk assessment’ tools and techniques. The study adopted a semi-structured questionnaire with qualitative and quantitative data analysis to include a range of public risk regulation organisations from the UK, Germany, France, Belgium and the Netherlands. The results indicated the public risk management organisations mainly use diverse tools and techniques in the risk assessment process. The primary hazard analysis; brainstorming; hazard analysis and critical control points were described as the most practiced risk identification techniques. Within qualitative and quantitative risk analysis, the participants named the expert judgement, risk probability and impact assessment, sensitivity analysis and data gathering and representation as the most practised techniques.
Abstract: Traditionally, Ghana is a marine fishing country. The fishing industry dominated by artisanal marine fishing helps Ghana to meet its fish and protein requirements. Also, it provides employment for most coastal dwellers that depend on fishing as their main economic enterprise. Nonetheless, the marine fishing industry is confronted with challenges that have contributed to a declining fish production in recent past decade. Bad fishing practices and the general limited knowledge on sustainable management of fisheries resources are the limiting factors that affect sustainable fish production and sustainable marine biodiversity management in Ghana. This paper discusses the challenges and strategies for attaining and maintaining sustainable marine fishing in Ghana as well as the state of marine fishing in Ghana. It concludes that an increase in the level of involvement of local fishers in the management of fisheries resources of the country could help local fishers to employ sustainable fisheries resources exploitation methods that could result in an improvement in the spatio-economic development and wellbeing of affected fishing communities in particular and Ghana in general.
Abstract: In this research, the RASCAL code was used to simulate and analyze the postulated UF6 fire accident which may occur in the Institute of Nuclear Energy Research (INER). There are four main steps in this research. In the first step, the UF6 data of INER were collected. In the second step, the RASCAL analysis methodology and model was established by using these data. Third, this RASCAL model was used to perform the simulation and analysis of the postulated UF6 fire accident. Three cases were simulated and analyzed in this step. Finally, the analysis results of RASCAL were compared with the hazardous levels of the chemicals. According to the compared results of three cases, Case 3 has the maximum danger in human health.
Abstract: The concept of financial inclusion has been tabled in the whole world where practitioners, academicians, policy makers and economists are working hard to look for the best possible opportunities in order to enable the whole society to be in the banking cycle. The Islamic banking system is considered to be one of the said opportunities. Countries like the United Kingdom, United States of America, Malaysia, Saudi Arabia, the whole of the United Arab Emirates and many African countries have accommodated the aspect of Islamic banking in the conventional banking system as one of the financial inclusion strategies. This paper tries to analyse the current state of affairs of the Islamic Banking system in Tanzania in order to understand the improvement of the provision of Islamic banking products and services in the said country. The paper discusses the historical background of the banking system in Tanzania, the level of penetration of banking products and services and the coming of the Islamic banking system in the country. Furthermore, the paper discusses banking regulatory bodies, legal instruments governing banking operations as well as number of legal challenges facing Islamic banking operations in the country. Following a critical literature review, the paper discovered that there is no legal instrument which talks about the introduction and provision of Islamic banking system in Tanzania. Furthermore, the Islamic banking system was considered as a banking product which is absolutely incorrect because Islamic banking is considered to be as a banking system of its own. In addition to that, it has been discovered that lack of a proper regulatory system and legal instruments to harmonize the conventional and Islamic banking systems has resulted in the closure of one Islamic window in the country, which in the end affects the credibility of the newly introduced banking system. In its conclusive remarks, the paper suggests that Tanzania should work on all legal challenges affecting the smooth operations of the Islamic banking system. This can be in a way of adopting various Islamic banking legal models which are used in countries like Malaysia and others, or a borrowing legal harmonization process which has been adopted by the UK, Uganda, Nigeria and Kenya.
Abstract: Traditional federated architectures for data warehousing work well when corporations have existing regional data warehouses and there is a need to aggregate data at a global level. Schibsted Media Group has been maturing from a decentralised organisation into a more globalised one and needed to build both some of the regional data warehouses for some brands at the same time as the global one. In this paper, we present the architectural alternatives studied and why a custom federated approach was the notable recommendation to go further with the implementation. Although the data warehouses are logically federated, the implementation uses a single database system which presented many advantages like: cost reduction and improved data access to global users allowing consumers of the data to have a common data model for detailed analysis across different geographies and a flexible layer for local specific needs in the same place.