Pub Date : 2023-06-07DOI: 10.1080/20421338.2022.2129343
J. T. Mammen, R. Devi, R. G. Kumar
The COVID-19 pandemic created one of the biggest disruptions in human life. We were all confined within the walls of our homes or offices with day-to-day life worldwide seriously affected. In this context, access to and efficient use of technology determined the course of daily life for vast sections of the world’s population. However, there was (and still is) a severe pre-existing global divide between the Global North and Global South vis-à-vis digital access. This paper attempts to understand this digital divide and how it has widened during the pandemic in the Global North and Global South with reference to India and the United States (US). This is initiated by analyzing certain factors within each country, namely positional and personal categorical inequalities. Through the cases of the US and India, the authors conclude that the COVID-19 pandemic has exacerbated the global digital divide between the two worlds, affecting core social sectors like education and health. The larger implication of this is a broadening inequality between the Global North and Global South in leading development indicators like the Human Development Index.
{"title":"North–South digital divide: A comparative study of personal and positional inequalities in USA and India","authors":"J. T. Mammen, R. Devi, R. G. Kumar","doi":"10.1080/20421338.2022.2129343","DOIUrl":"https://doi.org/10.1080/20421338.2022.2129343","url":null,"abstract":"The COVID-19 pandemic created one of the biggest disruptions in human life. We were all confined within the walls of our homes or offices with day-to-day life worldwide seriously affected. In this context, access to and efficient use of technology determined the course of daily life for vast sections of the world’s population. However, there was (and still is) a severe pre-existing global divide between the Global North and Global South vis-à-vis digital access. This paper attempts to understand this digital divide and how it has widened during the pandemic in the Global North and Global South with reference to India and the United States (US). This is initiated by analyzing certain factors within each country, namely positional and personal categorical inequalities. Through the cases of the US and India, the authors conclude that the COVID-19 pandemic has exacerbated the global digital divide between the two worlds, affecting core social sectors like education and health. The larger implication of this is a broadening inequality between the Global North and Global South in leading development indicators like the Human Development Index.","PeriodicalId":7557,"journal":{"name":"African Journal of Science, Technology, Innovation and Development","volume":"22 1","pages":"482 - 495"},"PeriodicalIF":0.0,"publicationDate":"2023-06-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81163046","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-05DOI: 10.1080/20421338.2023.2209476
F. Ajide, T. Osinubi
In relation to actual digital usage, empirical research is limited on whether digital technology promotes entrepreneurial development in African economies. This study, therefore, investigates the impact of digital technology usage on entrepreneurship in selected African countries. This study contributes to the literature by using 20 selected African countries over the period of 2012–2016. Unlike existing studies, this paper differentiates between the impact of business, government and individual usage of digital technology by employing the 6th, 7th and 8th pillars of the Network Readiness Index. The study employs panel least square and instrumental variable (IV) estimating techniques and panel corrected standard errors (PCSEs) to analyze the data. The results show that digital technology usage has a positive and significant impact on entrepreneurship in Africa. Further analysis shows that individual usage and business usage have a positive and significant impact on business creation. Social media network usage has a positive and significant impact on entrepreneurial development. The study suggests that the growth of entrepreneurship can be enhanced through an ICT usage enabling environment. Individual usage and business usage including social media usage of digitalization are the main drivers of entrepreneurial development in the region.
{"title":"Digital technology usage and entrepreneurship in Africa","authors":"F. Ajide, T. Osinubi","doi":"10.1080/20421338.2023.2209476","DOIUrl":"https://doi.org/10.1080/20421338.2023.2209476","url":null,"abstract":"In relation to actual digital usage, empirical research is limited on whether digital technology promotes entrepreneurial development in African economies. This study, therefore, investigates the impact of digital technology usage on entrepreneurship in selected African countries. This study contributes to the literature by using 20 selected African countries over the period of 2012–2016. Unlike existing studies, this paper differentiates between the impact of business, government and individual usage of digital technology by employing the 6th, 7th and 8th pillars of the Network Readiness Index. The study employs panel least square and instrumental variable (IV) estimating techniques and panel corrected standard errors (PCSEs) to analyze the data. The results show that digital technology usage has a positive and significant impact on entrepreneurship in Africa. Further analysis shows that individual usage and business usage have a positive and significant impact on business creation. Social media network usage has a positive and significant impact on entrepreneurial development. The study suggests that the growth of entrepreneurship can be enhanced through an ICT usage enabling environment. Individual usage and business usage including social media usage of digitalization are the main drivers of entrepreneurial development in the region.","PeriodicalId":7557,"journal":{"name":"African Journal of Science, Technology, Innovation and Development","volume":"51 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77170060","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-27DOI: 10.1080/20421338.2023.2191536
Alhassan Abdul-Wakeel Karakara, J. Peprah, Isaac Dasmani
For centuries resource economists have persistently debated and discussed the potential of the green economy and how it should be protected and used sustainably. Most studies to date on the economic value of natural resources have thus concentrated on the green economy and how countries could harness its resources to achieve growth and development. However, perhaps the blue economy (i.e., ocean resources) could also help achieve growth and development. Studies on the blue economy are concept notes, reports and literature reviews on the evolving definition of the concept. Therefore, we examine the blue economy in the context of marine communities’ socioeconomic characteristics that could lead to changing patterns in the use of ocean resources. Using household survey data (Ghana Living Standard Survey – GLSS 7) and regression analysis, we investigate the socioeconomic lives and welfare of marine communities amidst blue economy principles. We found that most marine households enjoy a reasonably high standard of living, which bodes well for blue economy principles as livelihood diversification could reduce pressure on fishing as the only job in these communities. However, we also found that many rural coastal communities have more appalling socioeconomic living conditions than their urban counterparts, with poor amenities (like toilet facilities and waste disposal). These are potential threats to the achievement of a blue economy. Thus, policy implications are discussed.
{"title":"Analysing the socioeconomic characteristics of fisheries-dependent communities in the context of the blue economy in Ghana","authors":"Alhassan Abdul-Wakeel Karakara, J. Peprah, Isaac Dasmani","doi":"10.1080/20421338.2023.2191536","DOIUrl":"https://doi.org/10.1080/20421338.2023.2191536","url":null,"abstract":"For centuries resource economists have persistently debated and discussed the potential of the green economy and how it should be protected and used sustainably. Most studies to date on the economic value of natural resources have thus concentrated on the green economy and how countries could harness its resources to achieve growth and development. However, perhaps the blue economy (i.e., ocean resources) could also help achieve growth and development. Studies on the blue economy are concept notes, reports and literature reviews on the evolving definition of the concept. Therefore, we examine the blue economy in the context of marine communities’ socioeconomic characteristics that could lead to changing patterns in the use of ocean resources. Using household survey data (Ghana Living Standard Survey – GLSS 7) and regression analysis, we investigate the socioeconomic lives and welfare of marine communities amidst blue economy principles. We found that most marine households enjoy a reasonably high standard of living, which bodes well for blue economy principles as livelihood diversification could reduce pressure on fishing as the only job in these communities. However, we also found that many rural coastal communities have more appalling socioeconomic living conditions than their urban counterparts, with poor amenities (like toilet facilities and waste disposal). These are potential threats to the achievement of a blue economy. Thus, policy implications are discussed.","PeriodicalId":7557,"journal":{"name":"African Journal of Science, Technology, Innovation and Development","volume":"1 1","pages":"779 - 795"},"PeriodicalIF":0.0,"publicationDate":"2023-05-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88621226","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-04DOI: 10.1080/20421338.2023.2190258
K. Shuaib, Zhen He
Previous studies on the total quality management and innovation relationship have had mixed findings. We predict that organizational culture could moderate the relationship between total quality management and organizational innovation. The study collected empirical data from 433 small and medium-sized enterprises in Lagos, Nigeria. Structural equation modelling–partial least squares were used to test the conceptualized model to determine the examined relationship with a moderating effect of organizational culture, customer relation, and employee relations that were positively and significantly related to innovation. However, management leadership was found to be negatively related to innovation. Organizational culture positively and significantly moderates the relationship between continuous improvement, management leadership and innovation, while it had a positive but insignificant moderating role on the relationship between employee relation and innovation. The study contributes to a better understanding of how organizations adopt a combination of cultural components to achieve total quality management and innovation performance. The study concludes that organizational culture interacts with continuous improvement and management leadership to influence positively the innovation performance of SMEs in Nigeria. The findings imply that the model of this study can be used in management literature as empirical evidence for selecting the critical elements for total quality management implementation and innovative culture. Using an extended method of analysis such as the importance performance map analysis to establish the direct and indirect relationships has provided the methodological rigor required for theory confirmation. Finally, the study made a significant contribution to the existing literature through testing and proving of the moderating role of organizational culture in the underlying relationship using empirical evidence.
{"title":"Moderating role of organizational culture in the relationship between total quality management and organizational innovation among manufacturing SMEs in Nigeria","authors":"K. Shuaib, Zhen He","doi":"10.1080/20421338.2023.2190258","DOIUrl":"https://doi.org/10.1080/20421338.2023.2190258","url":null,"abstract":"Previous studies on the total quality management and innovation relationship have had mixed findings. We predict that organizational culture could moderate the relationship between total quality management and organizational innovation. The study collected empirical data from 433 small and medium-sized enterprises in Lagos, Nigeria. Structural equation modelling–partial least squares were used to test the conceptualized model to determine the examined relationship with a moderating effect of organizational culture, customer relation, and employee relations that were positively and significantly related to innovation. However, management leadership was found to be negatively related to innovation. Organizational culture positively and significantly moderates the relationship between continuous improvement, management leadership and innovation, while it had a positive but insignificant moderating role on the relationship between employee relation and innovation. The study contributes to a better understanding of how organizations adopt a combination of cultural components to achieve total quality management and innovation performance. The study concludes that organizational culture interacts with continuous improvement and management leadership to influence positively the innovation performance of SMEs in Nigeria. The findings imply that the model of this study can be used in management literature as empirical evidence for selecting the critical elements for total quality management implementation and innovative culture. Using an extended method of analysis such as the importance performance map analysis to establish the direct and indirect relationships has provided the methodological rigor required for theory confirmation. Finally, the study made a significant contribution to the existing literature through testing and proving of the moderating role of organizational culture in the underlying relationship using empirical evidence.","PeriodicalId":7557,"journal":{"name":"African Journal of Science, Technology, Innovation and Development","volume":"3 1","pages":"743 - 766"},"PeriodicalIF":0.0,"publicationDate":"2023-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87127061","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-04DOI: 10.1080/20421338.2023.2196199
Trymore Nhundu, E. Mutandwa, Jayne Stark, T. Chamboko, A. Vambe
The study investigated the factors that influence the extent of the use of fodder technologies in the Insiza District of Zimbabwe, as well as the reasons for their low adoption and the lower participation of women than men in fodder interventions. A mixed methods approach was used and data were collected using a structured questionnaire, key informant interviews, and focus group discussions. The multi-stage sampling approach was used to generate a sample of 224 respondents who received training on fodder production from the Zimbabwe Resilience Building Fund (ZRBF) intervention. Using the ordered probit regression model, factors such as gender, education level attained, cattle herd size, total livestock units, land size, willingness to invest more in fodder, engagement in farm enterprises, and intensity of collaborations were found to significantly influence the number of improved fodder technologies adopted. In addition, farmers perceived that fodder technologies are beneficial. The imposition of externally determined innovations, as well as the scarcity of seed for fodder crops, were cited as the primary reasons for the low adoption of fodder technologies promoted prior to the ZRBF intervention. Findings also suggested the existence of gender-specific constraints emanating from the prevalence of a powerful patriarchal culture as the major factor limiting women’s participation in fodder interventions relative to men. Thus, the study recommends that the ZRBF and the government design well-packaged rural development policies, promote equitable gender participation and adopt participatory approaches when proffering solutions to local community problems. The study’s original contributions include the use of a mixed methods approach, a focus on the extent of fodder technology adoption rather than the probability of adoption, and an investigation into the reasons for women’s lower participation than men in fodder intervention.
{"title":"Determinants of smallholder livestock farmers’ adoption decisions of improved fodder technologies in Insiza District","authors":"Trymore Nhundu, E. Mutandwa, Jayne Stark, T. Chamboko, A. Vambe","doi":"10.1080/20421338.2023.2196199","DOIUrl":"https://doi.org/10.1080/20421338.2023.2196199","url":null,"abstract":"The study investigated the factors that influence the extent of the use of fodder technologies in the Insiza District of Zimbabwe, as well as the reasons for their low adoption and the lower participation of women than men in fodder interventions. A mixed methods approach was used and data were collected using a structured questionnaire, key informant interviews, and focus group discussions. The multi-stage sampling approach was used to generate a sample of 224 respondents who received training on fodder production from the Zimbabwe Resilience Building Fund (ZRBF) intervention. Using the ordered probit regression model, factors such as gender, education level attained, cattle herd size, total livestock units, land size, willingness to invest more in fodder, engagement in farm enterprises, and intensity of collaborations were found to significantly influence the number of improved fodder technologies adopted. In addition, farmers perceived that fodder technologies are beneficial. The imposition of externally determined innovations, as well as the scarcity of seed for fodder crops, were cited as the primary reasons for the low adoption of fodder technologies promoted prior to the ZRBF intervention. Findings also suggested the existence of gender-specific constraints emanating from the prevalence of a powerful patriarchal culture as the major factor limiting women’s participation in fodder interventions relative to men. Thus, the study recommends that the ZRBF and the government design well-packaged rural development policies, promote equitable gender participation and adopt participatory approaches when proffering solutions to local community problems. The study’s original contributions include the use of a mixed methods approach, a focus on the extent of fodder technology adoption rather than the probability of adoption, and an investigation into the reasons for women’s lower participation than men in fodder intervention.","PeriodicalId":7557,"journal":{"name":"African Journal of Science, Technology, Innovation and Development","volume":"15 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88817906","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-04-24DOI: 10.1080/20421338.2023.2192630
O. Akintunde, Francis Oluwadamilare Ajayi, T. Agboola, A. Busari
Livelihood diversification is a coping strategy that functions as a cushioning effect owing to dwindling income from agriculture. This study examined the significant differences in income between males and females before and after livelihood diversification. The multi-stage sampling procedure was employed to select the respondents. Data were collected through the administration of well-structured questionnaires and were analyzed using both descriptive and multiple regression analyses. The mean annual income of male and female household heads before livelihood diversification was N195,200 ± 4,135 and N220,203 ± 5,300, respectively, while annual income after livelihood diversification averaged N206,195 ± 6,540 and N275,105 ± 4,100 for male and female, respectively. Age (p < 0.01) and years of formal education (p < 0.05) both had positive influence, and farm size (p < 0.01) which was negative were the determinants of livelihood diversification among males. The determinants of livelihood diversification of females were age (p < 0.05) which was negative, while positive factors included household size (p < 0.05), and access to credit (p < 0.01). It was concluded that livelihood diversification increased the earnings of the rural dwellers, with females earning higher marginal incomes than their male counterparts. The study, therefore, recommended that government policy focus on assistance for female rural dwellers in credit accessibility should be strengthened.
{"title":"Gender disparity in livelihood diversification among rural households in Osogbo Agricultural Development Programme (ADP) Zone of Osun State, Nigeria","authors":"O. Akintunde, Francis Oluwadamilare Ajayi, T. Agboola, A. Busari","doi":"10.1080/20421338.2023.2192630","DOIUrl":"https://doi.org/10.1080/20421338.2023.2192630","url":null,"abstract":"Livelihood diversification is a coping strategy that functions as a cushioning effect owing to dwindling income from agriculture. This study examined the significant differences in income between males and females before and after livelihood diversification. The multi-stage sampling procedure was employed to select the respondents. Data were collected through the administration of well-structured questionnaires and were analyzed using both descriptive and multiple regression analyses. The mean annual income of male and female household heads before livelihood diversification was N195,200 ± 4,135 and N220,203 ± 5,300, respectively, while annual income after livelihood diversification averaged N206,195 ± 6,540 and N275,105 ± 4,100 for male and female, respectively. Age (p < 0.01) and years of formal education (p < 0.05) both had positive influence, and farm size (p < 0.01) which was negative were the determinants of livelihood diversification among males. The determinants of livelihood diversification of females were age (p < 0.05) which was negative, while positive factors included household size (p < 0.05), and access to credit (p < 0.01). It was concluded that livelihood diversification increased the earnings of the rural dwellers, with females earning higher marginal incomes than their male counterparts. The study, therefore, recommended that government policy focus on assistance for female rural dwellers in credit accessibility should be strengthened.","PeriodicalId":7557,"journal":{"name":"African Journal of Science, Technology, Innovation and Development","volume":"15 1","pages":"796 - 803"},"PeriodicalIF":0.0,"publicationDate":"2023-04-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73302684","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In this paper, we characterize the boundedness of composition operator Cφ from Morrey space H²K₁ to H²K₂ on the unit complex disk.
本文刻画了复合算子Cφ在单位复盘上从Morrey空间H²K 1到H²K 2的有界性。
{"title":"composition operators between Morrey type spaces","authors":"Jiajia Xu","doi":"10.55225/sti.478","DOIUrl":"https://doi.org/10.55225/sti.478","url":null,"abstract":"In this paper, we characterize the boundedness of composition operator Cφ from Morrey space H²K₁ to H²K₂ on the unit complex disk.","PeriodicalId":7557,"journal":{"name":"African Journal of Science, Technology, Innovation and Development","volume":"24 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-04-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82771397","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-04-20DOI: 10.1080/20421338.2023.2190260
Samuel Godadaw Ayinaddis
This study examines the influence of workplace factors on creativity and innovation in micro and small enterprises (MSEs). The study is based on the componential model of organizational creativity to confirm the determinants of creativity of MSEs in the workplace setting. The study employed a quantitative research approach and a cross-sectional survey design via an adapted questionnaire to gather information from participants. The questionnaire was distributed randomly among 286 respondents from different micro and small enterprises in Woldia city. The results revealed that organizational encouragement, supervisor support, sufficient resources, and absence of organizational impediments are statistically significant and positively related to MSEs’ creativity and innovation; however, challenging work is statistically significant and negatively associated with creativity and innovation. The remaining variables, workgroup support and job autonomy have no statistically significant effect on MSEs’ creativity and innovation. This study is significant in that it enables managers to understand that creativity and innovation success depend on many interrelated variables in the workplace, which must be considered in establishing strategies that encourage and recognize creativity and innovation in micro and small enterprises. This paper contributes to the thin scholarly literature on creativity and innovation in MSEs’ workplace settings by investigating the influence of workplace factors on creativity and innovation.
{"title":"Workplace factors that influence creativity and innovation in micro and small scale enterprises: Enterprise level analysis","authors":"Samuel Godadaw Ayinaddis","doi":"10.1080/20421338.2023.2190260","DOIUrl":"https://doi.org/10.1080/20421338.2023.2190260","url":null,"abstract":"This study examines the influence of workplace factors on creativity and innovation in micro and small enterprises (MSEs). The study is based on the componential model of organizational creativity to confirm the determinants of creativity of MSEs in the workplace setting. The study employed a quantitative research approach and a cross-sectional survey design via an adapted questionnaire to gather information from participants. The questionnaire was distributed randomly among 286 respondents from different micro and small enterprises in Woldia city. The results revealed that organizational encouragement, supervisor support, sufficient resources, and absence of organizational impediments are statistically significant and positively related to MSEs’ creativity and innovation; however, challenging work is statistically significant and negatively associated with creativity and innovation. The remaining variables, workgroup support and job autonomy have no statistically significant effect on MSEs’ creativity and innovation. This study is significant in that it enables managers to understand that creativity and innovation success depend on many interrelated variables in the workplace, which must be considered in establishing strategies that encourage and recognize creativity and innovation in micro and small enterprises. This paper contributes to the thin scholarly literature on creativity and innovation in MSEs’ workplace settings by investigating the influence of workplace factors on creativity and innovation.","PeriodicalId":7557,"journal":{"name":"African Journal of Science, Technology, Innovation and Development","volume":"110 1","pages":"767 - 778"},"PeriodicalIF":0.0,"publicationDate":"2023-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85766156","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-04-09DOI: 10.1080/20421338.2023.2187930
Belle Fille Murorunkwere, D. Haughton, J. Nzabanita, Francis Kipkogei, I. Kabano
With the advancement in technology, the tax base in Rwanda has become broader, and as a result, tax fraud is growing. Depending on the dataset used, fraud detection experts and researchers have used different methods to identify questionable cases. This paper aims to predict features of tax fraud using the most robust supervised machine-learning model. This research provides a context where a fraud expert can use a machine-learning model, and an implemented model offers instant feedback to the fraud expert. We evaluate supervised machine learning models such as Artificial Neural Network, Logistic Regression, Decision Tree, Random Forest, GaussianNB and XGBoost. Based on different evaluation metrics, Artificial Neural Network was the most robust model for predicting tax fraud. Findings reveal that the time of business that indicates the difference in time from when a business started and the time it was audited, the domestic businesses, taxpayers who import and export goods, those with no losses, those whose businesses are located in the eastern province, and those registered on withholding and Value Added Tax types are more susceptible to tax fraud. This study is among the few to evaluate the effectiveness of multiple supervised machine-learning models for identifying tax fraud factors on an accurate data set with numerous tax types. The evidence generated in the current study will serve as a valuable tool for both tax policymakers and auditors, as well as for enhancing awareness of more robust methods for predicting tax fraud.
{"title":"Predicting tax fraud using supervised machine learning approach","authors":"Belle Fille Murorunkwere, D. Haughton, J. Nzabanita, Francis Kipkogei, I. Kabano","doi":"10.1080/20421338.2023.2187930","DOIUrl":"https://doi.org/10.1080/20421338.2023.2187930","url":null,"abstract":"With the advancement in technology, the tax base in Rwanda has become broader, and as a result, tax fraud is growing. Depending on the dataset used, fraud detection experts and researchers have used different methods to identify questionable cases. This paper aims to predict features of tax fraud using the most robust supervised machine-learning model. This research provides a context where a fraud expert can use a machine-learning model, and an implemented model offers instant feedback to the fraud expert. We evaluate supervised machine learning models such as Artificial Neural Network, Logistic Regression, Decision Tree, Random Forest, GaussianNB and XGBoost. Based on different evaluation metrics, Artificial Neural Network was the most robust model for predicting tax fraud. Findings reveal that the time of business that indicates the difference in time from when a business started and the time it was audited, the domestic businesses, taxpayers who import and export goods, those with no losses, those whose businesses are located in the eastern province, and those registered on withholding and Value Added Tax types are more susceptible to tax fraud. This study is among the few to evaluate the effectiveness of multiple supervised machine-learning models for identifying tax fraud factors on an accurate data set with numerous tax types. The evidence generated in the current study will serve as a valuable tool for both tax policymakers and auditors, as well as for enhancing awareness of more robust methods for predicting tax fraud.","PeriodicalId":7557,"journal":{"name":"African Journal of Science, Technology, Innovation and Development","volume":"60 1","pages":"731 - 742"},"PeriodicalIF":0.0,"publicationDate":"2023-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74477961","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-04-09DOI: 10.1080/20421338.2023.2178786
W. Gomera, N. Mramba
Design science research (DSR) has become a well-accepted research paradigm in information system research. DSR aims at solving people’s obstacles by creating solutions and thus bringing about human development. In this paper, we present lessons learned from design projects conducted in Tanzania since 2015. These projects focused on solving Tanzanian challenges in a number of sectors: street vending businesses, women traders, small-scale farmers, micro traders, and education. We reviewed six projects carried out in Tanzania using documentary review and open-ended questionnaires. The findings revealed how researchers reinforce the DSR framework, and the motives, challenges, and lessons learned from the application of DSR in sparse resource settings to inform future designs. The findings of the current study will help existing and future IT designers, policymakers, curriculum developers, researchers, and other information and communications technologies for development stakeholders to come up with appropriate solutions for inclusive development.
{"title":"Deploying design science research in sparse resource settings: Some lessons from design projects in Tanzania","authors":"W. Gomera, N. Mramba","doi":"10.1080/20421338.2023.2178786","DOIUrl":"https://doi.org/10.1080/20421338.2023.2178786","url":null,"abstract":"Design science research (DSR) has become a well-accepted research paradigm in information system research. DSR aims at solving people’s obstacles by creating solutions and thus bringing about human development. In this paper, we present lessons learned from design projects conducted in Tanzania since 2015. These projects focused on solving Tanzanian challenges in a number of sectors: street vending businesses, women traders, small-scale farmers, micro traders, and education. We reviewed six projects carried out in Tanzania using documentary review and open-ended questionnaires. The findings revealed how researchers reinforce the DSR framework, and the motives, challenges, and lessons learned from the application of DSR in sparse resource settings to inform future designs. The findings of the current study will help existing and future IT designers, policymakers, curriculum developers, researchers, and other information and communications technologies for development stakeholders to come up with appropriate solutions for inclusive development.","PeriodicalId":7557,"journal":{"name":"African Journal of Science, Technology, Innovation and Development","volume":"86 1","pages":"705 - 719"},"PeriodicalIF":0.0,"publicationDate":"2023-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76224393","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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