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The paper aims to examine agrochemical traders’ tax morale in three Ghanaian regions.

Primary data were collected from 92 respondents using structured questionnaires. A multistage sampling technique was employed and used in selecting respondents.. Descriptive statistics, factor analysis and quantile regression analysis were used to analyse data obtained via the questionnaires.

The study found tax reporting knowledge, tax calculating knowledge and tax payment knowledge to be the keen factors influencing agrochemical traders’ tax knowledge. It was also revealed that age, religion and marriage positively influence the tax morale of traders. Inversely, gender, high level of education and monthly sales were found to affect tax morale negatively. Moreover, trust (respect, trustworthiness and expertise knowledge) negatively influenced tax morale. Authorities’ tax knowledge and power (sanction and lockdown) were revealed to impact tax morale positively. However, tax morale decreases amongst agrochemical traders with higher tax morale when sanction increases.

Unlike previous studies which focussed on tax morale amongst individuals and firms outside the agribusiness sector, this study examined the tax morale within the informal agrochemical trading sector, which has recently attracted colossal patronage due to the high usage of agrochemicals amongst farmers in Africa and Ghana. This study also assumed tax morale to be at different levels; hence the factors that affect the morale at different levels differ. Therefore, the study examined the factors influencing tax morale amongst agrochemical traders by segregating tax morale into quartiles. Relating to theory, the economic deterrence theory was used to ground the study, which is not usually used in most tax morale studies.

Most teachers in the Gulf would agree that Arab learners struggle more with reading and writing than listening and speaking. One little considered possible influence on this is the particular visual processing requirements of English. This article suggests why visual processing or visual cognition might be a particular difficulty for Arab students reading English. It offers a simple classroom checklist that may assist teachers to notice if visual processing strain could be effecting their student’s attention, motivation and performance.

This paper aims to explore the market dynamics that led to a shift in Swedish consumers' alcohol preferences from schnapps to wine. Specifically, the study investigates how the Swedish state influenced consumers' alcohol habits and highlights the role of governance units in shaping consumer culture.

The study reconstructs the historical memory of the “Operation Vin”, a strategic marketing campaign implemented by Systembolaget from 1957 to 1985, to conceptualize the past and to uncover the structures and change dynamics of the Swedish alcohol market system. Following this approach, the research contrasts historical data from multiple sources with market-oriented ethnographical data and traces the trajectory of how the consumption of alcohol has changed as a consequence of the Swedish state’s initiatives.

The study offers two contributions to the literature in marketing and consumption history. Firstly, it uncovers the lines of actions (framing and settlement) involved in creating marketing systems and shaping consumer culture. Secondly, it explores how the state strategically leveraged its social skills to promote a specific type of alcohol consumption (wine) and to induce the Swedish consumer to cooperate in the refashioning of the alcohol field.

The authors aspire for this paper to offer valuable insights into how a state, as a governance entity, can shape consumer culture through a strategic blend of various regulatory measures, both gentle and forceful. The authors emphasize the pivotal role of social skills in fostering cooperation during the implementation of a new alcohol policy.

This paper provides valuable insights into the role of the Swedish state in shaping consumer culture and explores the strategic actions and marketing systems involved, contributing to marketing and consumption history literature.

The purpose of this paper is to present the author’s method of conservative load spectrum (LS) derivation and close-proximity LS extrapolation applying a correction for measurement uncertainty caused by too low sampling frequency or signal noise, which may affect the load histories collected during the flying session and cause some recorded load increments to be lower than the actual values.

Having in mind that the recorded load signal is burdened with some measurement error, a conservative approach was applied during qualification of the recorded values into 32 discrete load-level intervals and derivation of 32 × 32 half-cycle arrays. A part of each cell value of the half-cycle array was dispersed into the neighboring cells placed above by using a random number generator. It resulted in an increase in the number of load increments, which were one or two intervals higher than those resulting from direct data processing. Such an array was termed a conservative clone of the actual LS. The close-proximity approximation consisted of multiplication of the LSs clones and their aggregation. This way, the LS for extended time of operation was obtained. The whole process was conducted in the MS Excel environment.

Fatigue life calculated for a chosen element of aircraft structure using conservative LS is about 20%–60% lower than for the actual LS (depending on the applied value of dispersion coefficients used in the procedure of LSs clones generation). It means that such a result gives a bigger safety margin when operational life of the aircraft is estimated or when the fatigue test for an extended operational period is programed based on a limited quantity of data from a flying session.

This paper presents a proposal for a novel, conservative approach to fatigue life estimation based on the short-term LS derived from the load signal recorded during the flying session.

Climate finance is regularly not only seen as a tool to efficiently combat global warming but also to solve development problems in the recipient countries and to support the attainment of sustainable development goals. Thereby, conflicts between distributive and allocative objectives arise, which threaten the overall performance of such transfer schemes. Given the severity of the climate change problem, this study aims to raise concerns about whether the world can afford climate transfer schemes that do not focus on prevention of (and adaptation to) climate change but might be considered as a vehicle of rent-seeking by many agents.

Future designs of international transfer schemes within the framework of the Paris Agreement are to be based on experience gained from existing mechanisms. Therefore, the authors examine different existing schemes using a graphical technique first proposed by David Pearce and describe the conflicts between allocative and distributional goals that arise.

In line with the famous Tinbergen rule, the authors argue that other sustainability problems and issues of global fairness should not be primarily addressed by climate finance but should be mainly tackled by other means.

As there is still ongoing, intense discussion about how the international transfer schemes addressed in Article 6 of the Paris Agreement should be designed, the research will help to sort some of the key arguments.

There are prominent international documents (like the Paris Agreement and the UN 2030 Agenda for Sustainable Development) seeking to address different goals simultaneously. While synergies between policies is desirable, there are major challenges for policy coordination. Addressing several different goals using fewer policy instruments, for example, will not succeed as the Tinbergen Rule points out.

The integration of co-benefits in the analysis allows for taking into account the social effects of climate policy. As the authors argue, climate finance approaches could become overstrained if policymakers would consider them as tools to also solve local sustainability problems.

In this paper, the authors will not only examine what can be learnt from the clean development mechanism (CDM) for future schemes under Article 6 of the Paris Agreement but also observe the experiences gained from a non-CDM scheme. So the authors pay attention to the Trust Fund of the Global Environment Facility (GEF) which was established with global benefit orientation, i.e. – unlike the CDM – it was not regarded as an additional goal to support local sustainable development. Yet, despite its disregard of local co-benefits, the authors think that it is of particular importance to include the GEF in the analysis, as some important lessons can be learnt from it.

Classification techniques have been applied to many applications in various fields of sciences. There are several ways of evaluating classification algorithms. The analysis of such metrics and its significance must be interpreted correctly for evaluating different learning algorithms. Most of these measures are scalar metrics and some of them are graphical methods. This paper introduces a detailed overview of the classification assessment measures with the aim of providing the basics of these measures and to show how it works to serve as a comprehensive source for researchers who are interested in this field. This overview starts by highlighting the definition of the confusion matrix in binary and multi-class classification problems. Many classification measures are also explained in details, and the influence of balanced and imbalanced data on each metric is presented. An illustrative example is introduced to show (1) how to calculate these measures in binary and multi-class classification problems, and (2) the robustness of some measures against balanced and imbalanced data. Moreover, some graphical measures such as Receiver operating characteristics (ROC), Precision-Recall, and Detection error trade-off (DET) curves are presented with details. Additionally, in a step-by-step approach, different numerical examples are demonstrated to explain the preprocessing steps of plotting ROC, PR, and DET curves.

More and more statistics have repeatedly shown that as the economic development has entered the New Normal, the Chinese fiscal system has experienced tremendous changes. Although chance cannot be ruled out, much of those changes indicate trends, and they can even be said to be the result of the law of economic development. These trends and changes have repeatedly demonstrated that, as a reflection and an inevitable result of the economic developing speed shift, structural adjustment and energy conversion, the Chinese fiscal system, far from the conventional operating state, has progressed on a new path. The paper aims to discuss this issue.

This paper systematically analyzes several new trends and changes in the Chinese fiscal system under the New Normal. First, revenue growth has experienced a sharp downward trend, while the tax elasticity coefficient has declined rapidly. Second, fiscal expenditure has risen against the tendency, while the rigidity of expenditure has kept on increasing.

Considering the present fiscal and taxation system reform with the analysis above, it can be seen that if the reform’s progress for the past two years is slower than expected – thus, preventing the effects of all aspects from a timely achievement – then, in the recent period, the agreement on the fiscal and taxation system reform will be reached and challenges entirely different from the past, including sharp slowdown in revenue growth rate, fiscal expenditure rising against trend and increases in fiscal deficit and government debts will be faced. The factors encouraging the reform are gathering gradually. The growth of the strength to push the reform forward is speeding up. And the pace of the reform in relevant areas is quickening.

In the face of those trends and changes, on the one hand, the authors should deeply understand and accurately grasp them through a comprehensive summary and systematic analysis. On the other hand, a series of conventional ideas, thoughts and strategies should be adjusted comprehensively and duly. Taking a train of new ideas, thoughts and strategies, the authors ought to actively adapt to and initiate a new Chinese fiscal structure under the New Normal of China’s economy.

With the increasing requirements for intelligence in the field of aviation manufacturing, manual assembly can hardly adapt to the trend of future production. The purpose of this study is to realize the semi-automatic assembly of the movable airfoil by proposing a human-robot collaborative assembly strategy based on adaptive admittance control.

A logical judgment system for operating intentions is introduced in terms of different situations of the movements; hence, a human cognition-based adaptive admittance control method is developed to curb the damage of inertia; then virtual limit walls are raised on the periphery of the control model to ensure safety; finally, simulated and experimental comparisons with other admittance control methods are conducted to validate the proposed method.

The proposed method can save at least 28.8% of the time in the stopping phase which effectively compensates for inertia during the assembly process and has high robustness concerning data disturbances.

Due to the human-robot collaboration to achieve compliant assembly of movable airfoils can preserve human subjectivity while overcoming the physical limits of humans, which is of great significance to the investigation of intelligent aircraft assembly, the proposed method that reflects the user's naturalness and intuitiveness can not only enhance the stability and the flexibility of the manipulation, but also contribute to applications of industrial robots in the field of human-robot collaboration.

The idea that user comments on journalistic articles would help to increase the quality of the media has long been greeted with enthusiasm. By now, however, these high hopes have mostly evaporated. Practical experience has shown that user participation does not automatically lead to better journalism but may also result in hate speech and systematic trolling – thus having a dysfunctional impact on journalistic actors. Although empirical journalism research has made it possible to describe various kinds of disruptive follow-up communication on journalistic platforms, it has not yet succeeded in explaining what exactly drives certain users to indulge in flaming and trolling. This paper intends to fill this gap.

It does so on the basis of problem-centered interviews with media users who regularly publish negative comments on news websites.

The evaluation allows for a nuanced view on current phenomena of dysfunctional follow-up communication on journalistic news sites. It shows that the typical “troll” does not exist. Instead, it seems to be more appropriate to differentiate disruptive commenters according to their varying backgrounds and motives. Quite often, the interviewed users display a distinct political (or other) devotion to a certain cause that rather makes them appear as “warriors of faith.” However, they are united in their dissatisfaction with the quality of the (mass) media, which they attack critically and often with a harsh tone.

The study reflects these differences by developing a typology of dysfunctional online commenters. By helping to understand their aims and intentions, it contributes to the development of sustainable strategies for stimulating constructive user participation in a post-truth age.

The purpose of this paper is to investigate which critical success factors (CSFs) influence interaction on campuses as identified by the facility directors (FDs) of Dutch university campuses and to discuss how these compare with the literature.

All 13 Dutch university campus FDs were interviewed (office and walking interview), focussing on CSFs relating to spaces and services that facilitate interaction. Open coding and thematic analysis resulted in empirically driven categories indicated by the respondents. Similarities and differences between the CSFs as previously identified in the literature are discussed.

The following categories emerged: constraints, motivators, designing spaces, designing services, building community and creating coherence. The campus is seen as a system containing subsystems and is itself part of a wider system (environment), forming a layered structure. Constraints and motivators are part of the environment but cannot be separated from the other four categories, as they influence their applicability.

This study was limited to interviews with FDs and related staff. The richness of the findings shows that this was a relevant and efficient data collection strategy for the purpose of this study.

By viewing the campus as an open system, this study puts the practical applicability of CSFs into perspective yet provides a clear overview of CSFs related to campus interaction that may be included in future campus design policies.

This (more) complete overview of CSFs identified in both literature and practice will help FDs, policymakers and campus designers to apply these CSFs in their campus designs. This improved campus design would increase the number of knowledge sharing interactions, contributing to innovation and valorisation. This could create a significant impact in all research fields, such as health, technology or well-being, benefitting society as a whole.

This study provides a comprehensive overview and comparison of CSFs from both literature and practice, allowing more effective application of CSFs in campus design policies. A framework for future studies on CSFs for interaction on campuses is provided.