bluuebunny/crossref_metadata_2025_split huggingface dataset:
EFFECTIVENESS OF TAXPAYER EDUCATION ON TAX COMPLIANCE FOR SMALL AND MEDIUM ENTERPRISES IN KENYA: A STUDY OF SELECTED BUSINESS ENTERPRISES IN KITENGELA TOWN IN KAJIADO COUNTY
Authors: Aondo Robin Marita 
Published: January 2021

This research paper aim was to establish the effectiveness of taxpayer education on tax compliance for SMEs in Kitengela town. There are reasons why KRA never met its revenue targets and the revenue collected has never surpassed the target set aside by the commission. The non-compliance of tax by SMEs can be attributed to the tax gap that is available in every fiscal year. KRA conducts taxpayer education to all registered SMEs in an effort to improve the existing level of tax compliance. The only way KRA will meet their target revenue is when they include all SMEs in the generation of the revenue. The study was anchored on Theory of Reasoned Action and Fisher Tax Compliance Model while the study variables were PAYE form of tax, tax rates, tax compliance cost, tax penalties and fines. The target population of the study were 1400 SMEs with a sample that was random stratified chosen of 140 SMEs. The data was analyzed using descriptive statistics, inferential statistics and SSPS version 24.0. The inferential statistics was employed to establish the relations that exist between the study variables. Pearson correlation matrix was used for predicting and describing the variables in terms of directions and magnitude while regression analysis was conducted at a level of 5%. The data analysis tools will be SSPS and the use of inferential statistics. The study established that the effectiveness of taxpayer education on tax compliance and all the predictors as shown by beta coefficients: PAYE (? = 0.542); tax rates (? = 0.482) and tax penalties and fines (? = 0.632). However, the study established there is a positive but statistically insignificant relationship (? =0.06, p= 0.671>0.05) between tax compliance cost and tax payer education. The study concluded that tax rates, PAYE, tax penalties and fines contribute greatly to tax compliance and finally tax compliance cost have the most significant influence on tax compliance. The study recommends that KRA should have an office in every county that will address tax issues at county level and the services to be offered should include tax penalties, filing of tax returns, tax computation and tax differentiation.
CONSTRAINTS FACTORS TO MAINTENANCE OF GOVERNMENT SENIOR HIGH SCHOOL BUILDINGS IN WA MUNICIPAL
Authors: Ampofo Justice Agyei 
Published: January 2021

A number of people see government senior high school buildings maintenance as an avoidable task, fragmented and uncoordinated which contributes little to the built environment. Maintenance of public senior high school buildings ensure sustainable management of state property which brings about improve utilization of buildings. However, there seems to be paucity of studies on constraints factors to maintenance of public buildings in general and public senior high school buildings in the Wa Municipal in particular. This research seeks to bridge this knowledge gap by appraising the constraints factors to maintenance of public senior high schools’ buildings in the Wa Municipality of the Upper West Region of Ghana. Study methods include the use of questionnaire, interview guides, focus group discussion guide and observation checklist for data analysis. A total of 393 respondents (197 students, 140 teachers and 56 school management) who took part in this study were purposively selected. The study found out that lack of coordination between authorities responsible, lack of funds from government, poor maintenance culture, embezzlement of funds on the part of management via the inflation of maintenance costs, frequent shortage of maintenance materials, users’ attitude and the persistent breakdown of building components through students indiscipline are the constraints factors to public SHS buildings maintenance in the Wa Municipality. The study recommended that there should be corporation between GES, school management and the Assembly (Department of Works and Housing) in the Wa Municipality to ensure good maintenance of their senior high school buildings.
Keywords: Constraints Factors, Maintenance, Building Maintenance, Public Senior High School Buildings, Wa Municipal.
Complement-substitution nexus in the Nigerian diet: policy gaps in nutrition
Authors: Ikudayisi Adesola Adebola , Omotola Aderonke Mary 
Published: January 2021

Purpose. This paper examined urban household food demand patterns in Southwest, Nigeria using complement-substitution relationship. Methodology / approach. Through a multistage sampling technique, the study used cross sectional data of 445 households from two states in Southwest Nigeria which are representative of areas with a rapid rate of urbanisation. Quadratic Almost Ideal Demand System (QUAIDS) modeling framework was used to estimate the demand system for seven food groups considered. Results. The potential nutrition benefits of price and income changes in urban food groups was estimated, which explains the different quantity of food purchased by household as price changes. From the result, the root and tuber group accounted for the largest household food budget share (29.4 %) with the least share found in the legume group (3.3 %). Elasticity estimates revealed that the own-price effect was inelastic for all food groups. The uncompensated cross-price elasticities suggest both substitution and complementary association between groups. More substitution relationships were evident when households’ price changes are compensated. Originality / scientific novelty. This paper presents household’s responsiveness to food demanded through price effects with possible nutrition gap in urban diet. Practical value / implications. The complement and substitution relationship in household food price changes may be effective in changing urban consumer behavior towards healthier diets. Empirical knowledge of the complement and substitution effects would likely impact policy changes on household nutritional outcome. This is necessary as the scourge of malnutrition in increasing especially in urban areas.
Comparing climate adaptation strategies on technical efficiency of cassava production in Southwest, Nigeria
Authors: Owoeye Rufus 
Published: January 2021

Purpose. The purpose of the article – to assess the technical efficiency of climate adaptation practices on cassava production in two different agro-ecological zones within the study area to know where the climate adaptation practices are more productive. To achieve the main objective of the study, the specific objectives were stated as follows: (a) describe relevant socio-economic characteristics of cassava farmers in southwestern region of Nigeria; (b) assess the influence of the used climate change adaptation strategies on technical efficiency of cassava production in both agro-ecological zones.
Methodology / approach. The study was carried out in Ekiti, Osun and Oyo State in the southwestern region of Nigeria, where two different agro-ecological zones (AEZ) (rain forest and guinea savannah) were chosen for the study. The study used multi-stage sampling procedures, with well-structured questionnaire, to select 150 cassava producers from each AEZ, making a total of 300 cassava producers for the study. Data analysis was done using descriptive statistics and stochastic frontier production function.
Results. From the study, it was revealed that cassava farmers in the study area were relatively young, fairly educated, mostly married, well experienced, adequately aware of climate change, but operated on a small scale. The result on the influence of climate adaptation strategies on technical efficiency of cassava production in both rain forest and savannah AEZs within the study area revealed that technical inefficiency existed in cassava production as confirmed by the gamma values of 0.687 and 0.639 in rain forest and savannah respectively
Originality / scientific novelty. The study has really revealed diverse climate adaptation options available to cassava farmers in order to sustain its production as a means of employment to the unemployed, food consumption and contribution to the national gross domestic product. Studies comparing climate adaptation practices on the technical efficiency of cassava production in different agro-ecological zones in southwestern part of Nigeria are relatively scarce considering the mixture of socio-economic and climate variables to assess technical efficiency of cassava production.
Practical value / implications. The study has succeeded in identifying key factors that will enables policy makers to formulate a sustained policy framework that would encourage the use of multiple climate adaptation practices by the cassava farmers. To ensure sustainability of cassava production, it is therefore recommended that farmers should use different adaptation strategies to climate change e.g crop diversification, multiple planting dates, land fragmentation, use of improved varieties and off farm income activities that would bring increase in their scale of operation as most of the cassava farmers in the study areas cultivated less than 2 hectares of land for cassava production.
Модернизация организационной культуры предприятий в эпоху цифровых преобразований
Authors: Trushkina Nataliia , Rynkevych Natalya 
Published: January 2021

Цель. Цель статьи состоит в выявлении ключевых барьеров, препятствующих эффективному развитию организационной культуры в условиях цифровой экономики, и разработке предложений по модернизации организационной культуры предприятий с использованием информационно-коммуникационных технологий.
Методология / методика / подход. В статье использованы общенаучные методы абстракции и аналогии, индукции и дедукции, анализа и синтеза, обобщения, структурно-логический, экономико-статистические, экспертных опросов, метод анализа иерархий.
Результаты. В статье изложены результаты проведенного эмпирического исследования для выявления современных проблем, барьеров, особенностей, тенденций и направлений модернизации организационной культуры украинских предприятий различных видов экономической деятельности. На основе метода анализа иерархий доказано, что оптимальным направлением модернизации организационной культуры предприятий является внедрение цифровых технологий, поскольку он имеет самую большую эффективность по сравнению с другими. Выявлены ключевые барьеры, сдерживающие эффективное развитие организационной культуры предприятий в эпоху цифровых преобразований, которые условно классифицированы по семи группам: кадровые, информационные, организационные, маркетинговые, образовательные, технологические, инвестиционно-финансовые.
Оригинальность / научная новизна. Впервые предложена содержательная структура организационной культуры в цифровой экономике, основными компонентами которой являются цифровые навыки и компетентности, тип мышления и поведения, деловые взаимоотношения и источники профессиональных знаний, модели развития карьеры. Обоснована целесообразность применения комплексного подхода к цифровой модернизации организационной культуры как симбиоза и постоянной взаимосвязи факторов влияния, составляющих элементов, цифровых компетенций и навыков, информационно-коммуникационных технологий.
Практическая ценность / значимость. Реализация предложений по модернизации организационной культуры предприятий в эпоху цифровых преобразований способствует снижению вдвое затрат времени на трудоемкие процессы по управлению персоналом; повышению уровня вовлеченности сотрудников в процесс цифровизации на 38%; оптимизации управления компетенциями и навыками; ускорению запуска новых цифровых решений на 33 %; повышению производительности сотрудников за счет применения клиентоориентированного подхода; снижению рисков при подборе персонала; повышению уровня логистического обслуживания; увеличению количества квалифицированных сотрудников; сокращению расходов на адаптацию, обучение и аттестацию персонала и управления им в результате автоматизации и оптимизации HR-процессов до 90 % и рационального инвестирования в развитие сотрудников; росту средней заработной платы сотрудников предприятий в результате оптимизации административных расходов. Результаты исследования могут быть использованы публичными агропромышленными компаниями.
Export potential of the livestock breeding industry of Ukraine
Authors: Chemerys Vasyl , Dushka Vitalii , Dorosh Mariana , Maksym Volodymyr 
Published: January 2021

Purpose. The purpose of the article is to study and substantiate the export potential of the livestock industry of Ukraine based on available resources and taking into account the productivity of fodder crops and farm animals. Methodology / approach. In the course of the conducted research, general scientific methods were used, in particular, a monographic one at a complex and comprehensive study of production and export potential of livestock products in Ukraine; the calculation-and-design method was used in determining the main options for exporting livestock products by their main types and choosing the best of them; the economic-and-mathematical method was used to optimize the export of livestock products according to the selected criteria of finding the maximum value, taking into account the established technological and market variables. Results. The article investigates and substantiates the export potential of the livestock industry of Ukraine. Evaluation and planning of fodder resources were carried out that can be used to increase livestock production. An economic-mathematical model was developed to determine the export potential of the livestock industry of Ukraine based on the search for the maximum value of the value of exports, taking into account technological, economic, and market limitations. According to the modeling results, the export potential of the livestock industry of Ukraine, depending on the level of productivity of the resources used, is estimated at 39 to 55.5 bln EUR per year. Originality / scientific novelty. Modeling method of the optimal structure of livestock production and export of Ukraine was improved taking into account technological, economic, and market factors to ensure the growth of export potential of the industry and efficiency of the use of mobilized resources. Practical values / implications. The results of the study can be used to justify the development of those areas of livestock in Ukraine, which will ensure maximum efficiency in the distribution of fodder resources from value-added growth, which will contribute to the export potential of livestock and agro-industrial complex in general.
Engineering of business processes in accounting support of cash management
Authors: Zamula Iryna , Prodanchuk Mykhailo , Kovalchuk Tatiana , Mуhalkiv Alla , Simakov Kostiantyn 
Published: January 2021

Purpose. The purpose of the study is to develop the accounting aspect of business process engineering as the main tool in management.
Methodology / approach. The research uses methods of scientific abstraction, grouping and systematization to identify the current state and outline the directions of development of accounting engineering. Methods of analysis and synthesis, as well as the coefficient method for the development of the analytical component of cash management are used.
Results. Engineering is an effective tool for optimizing business processes of enterprises. It should be considered as a way of implementation into a certain sphere of human activity non-specific (foreign) tools, techniques, methods, etc., aimed at solving problems that cannot be solved by the existing tools specific to this area of activity. Accounting engineering is the process of developing, designing and implementing innovative tools, methods and techniques borrowed from other sciences that are used to improve accounting as a system that provides information to the management system. It is a platform for generating the accounting information needed to make strategic management decisions. The effect of accounting engineering is analyzed on the example of cash management, as current trends are focusing more and more on cash flow as the main object of financial management of the enterprise. A cash management mechanism based on accounting engineering is proposed, which includes the following stages: cash flow planning and forecasting, adherence to the schedule of receipts and payments within budget limits, evaluation of cash management efficiency.
Originality / scientific novelty. It is proved that the need for engineering for accounting science and practice is necessitated by the need to form special ways to solve problems that have remained unresolved for accounting for a long time and could not be solved due to limited methodological approaches, methods and techniques. The influence of accounting engineering on the efficiency of the management system on the example of cash management is outlined.
Practical value / implications. The application of business process engineering in cash flow management of the enterprise by assessing the value of the integrated indicator of cash flow management has identified a number of cash flow management problems, their causes, consequences (risks) for the company and provide suggestions to minimize identified risks.
Заходи щодо скорочення втрат продовольства та харчових відходів в Україні
Authors: Kotykova Olena , Babych Mykola , Oliinyk Tetiana 
Published: January 2021

Мета. Метою дослідження є узагальнення причин втрат продовольства та харчових відходів, обґрунтування підходів для зменшення втрат продовольства та харчових відходів, у першу чергу для малих і середніх суб’єктів господарювання (господарств населення та дрібних фермерів), на кожному з етапів у харчовому ланцюзі та заходів у сфері політики, які сприятимуть їх реалізації.
Методологія / методика / підхід. Основою дослідження є теоретичні положення та практичні рекомендації формування системи продовольчого забезпечення, наукові праці вітчизняних і зарубіжних учених щодо проблем втрат продовольства та харчових відходів. Методологічну основу дослідження становили такі методи: абстрагування та узагальнення – при формуванні висновків і рекомендацій; загально-логічний та історичний – під час вивчення доробку вітчизняних та іноземних науковців щодо скорочення втрат продовольства; логічний метод – при встановленні причин та обґрунтуванні заходів щодо запобігання втрат продовольства та харчових відходів; прямого аналізу та синтезу – при розробці пропозицій щодо необхідних ініціатив вирішення проблеми втрати продовольства та харчових відходів на кожному з етапів у харчовому ланцюзі.
Результати. Узагальнено причини та заходи щодо скорочення втрат продовольства та харчових відходів; розроблено пропозиції (їх зміст та особливості щодо реалізації окремих підходів) стосовно необхідних ініціатив вирішення проблеми втрати продовольства та харчових відходів на кожному з етапів у харчовому ланцюзі; запропоновано рекомендації, які можуть прискорити реалізацію заходів, направлених на скорочення втрат продовольства та харчових відходів.
Оригінальність / наукова новизна. За результатами дослідження дістали подальшого розвитку: систематизація причин втрат продовольства та харчових відходів і відповідних заходів щодо їх запобігання; рекомендації щодо скорочення втрат продовольства та харчових відходів на кожному з етапів у харчовому ланцюзі; заходи у сфері політики щодо скорочення втрат продовольства та харчових відходів.
Практична цінність / значущість. Результати дослідження спрямовані на забезпечення стійкої продовольчої системи України в умовах глобалізації. Висновки та пропозиції дослідження можуть бути використані на рівні загальнодержавного, регіонального, місцевого та галузевого планування й застосування підходів щодо забезпечення продовольчої безпеки.
Histoire politique des relations franco-africaines d’après les romans d’Henri Lopes
Authors: Aggarwal Kusum 
Published: January 2021

Kusum Aggarwal, professeur au Department of Germanic and Romance Studies de l’Université de Delhi a publié : Amadou Hampâté Bâ et l’africanisme (1999) ; réédité avec une introduction deux ouvrages du baron Roger, Kelédor, Histoire africaine (1828) et Fables sénégalaises (1828) parus respectivement en 2007 et 2008 dans la collection Autrement mêmes chez l’Harmattan ; et édité tout récemment l’ouvrage collectif, Francophonie et Postcolonialisme : Textes et Contextes (2016) publié par Langers International, Delhi. Cet article étudie une sélection de romans d’Henri Lopes, de Sans tam-tam (1977) au Méridional (2015), en passant par Le chercheur d’Afriques (1990), Le lys et le flamboyant (1997), Dossier classé (2002), qui font voir à travers la circulation interminable des acteurs, un monde mobile et ouvert, édifié sous l’influence réciproque de l’Afrique et de la France. Par là ainsi le discours qu’ils tiennent sur l’histoire franco-africaine s’avère fondatrice : elle perturbe invariablement, une conception dominante des rapports franco-africains lus suivant « une logique de la disjonction » (Mouralis: 1999, 17).
L’approche de l’histoire franco-africaine procède ici suivant deux principales modalités. Une première est axée sur la Grande Histoire qui s’est déroulée entre l’Afrique et la France, à travers la colonisation, et dont les conséquences se manifestent dans les questions relatives au métissage des êtres, des cultures, des langues. La seconde modalité relève de la Petite Histoire qui se déroule à travers les tribulations des Africains en Europe et particulièrement en France et qui, dans le cas de Lopes, le mène dans l’ouest de la France, avec une référence récurrente à la Bretagne. On constatera à terme que l’histoire coloniale, si inhumaine et violente par ailleurs, débouche sur la familiarité et le plaisir d'être « différents et ensemble », comme le disait Léopold Sédar Senghor (Vaillant : 2006, 163).
EXPERIENCES OF UNIVERSITY EDUCATION IN VIRTUALITY IN THE PUBLIC AND PRIVATE CONTEXT IN COLOMBIA
Authors: Flórez Pabón Campo Elías , Acevedo-Rincón Jenny Patricia 
Published: January 2021

Colombian basic, middle and higher education is governed by the Colombian Ministry of National Education (MEN). Higher Education Institutions are entities that have official recognition to be providers of the public service of higher education in the Colombian territory, whose legal nature is characterized by being of a public or private character. The former have general guardianship control as a public establishment and the latter enjoy constitutional and legal prerogatives that, even from the same jurisprudence, have had significant development in terms of scope, to the point of pointing out that these are organizations that belong to none of the branches of public power or private universities (2020). The current health crisis reveals the digital gap that was immersed in the Colombian educational system. According to the Ministry of Science and Technology -MINTIC, the digital gap is recognized as the socioeconomic difference between those communities that have access to ICTs and those that do not, in addition to the differences between groups according to their ability to use ICTs effectively, due to the different levels of literacy and technological capacity (MINTIC, 2019). Furthermore, this context implies that the digital gap is not closed in Colombia, as evidenced by the report on the digital gap monitoring project presented by MINTIC, but that until now the data on the digital divide is being configured to take action, idea that would be developed in this annuity. Despite this reality, the decision made worldwide was to continue with online classes regardless of the socioeconomic reality of the inhabitants in any region, and Colombia was no exception. Next, two experiences are described, developed in Colombian public and private universities, which are constituted in virtual training actions that incorporate methodological innovations in the development of classrooms in the human and exact sciences. From this reality, the experiences of the University of Pamplona and the University of the North in public and private virtuality are presented, respectively.