Volume 11, Issue 12, December 2023 Edition - GSJ Journal Publication

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L’IMPACT DE L’ÉLARGISSEMENT DES ASSIETTES FISCALES AU MALI: CAS DES CENTRES FISCAUX DU DISTRICT DE BAMAKO []


L’objectif de cette recherche était d’étudier l’influence du rallongement du tarif du taux d’imposition des revenus nets soumis à l’impôt sur le comportement des contribuables. Pour atteindre cet object, nous avons adopté l’epistemologie postpositiviste qui nous a permis d’opter la methode mixte (quali-quanti) afin de collecter et d’analyser nos données sur le terrain. Le résultat de la recherche nous a montré que : l’elargissement des assiettes fiscales est synonyme d’augmentation du taux d’imposition des revenus nets des contribuables, cela va contribuer à une inflation du coût des prestations de service ou de biens, par la suite entrainera une revendication d’augmentation du pouvoir d’achatt, la compression de certains emplois, et provoquera une grève généralisée pour faire front à l’Etat.

A NAÏVE BAYES-BASED MODEL FOR DETECTING ATTACKS IN CLOUD COMPUTING ENVIRONMENT []


Cloud computing platforms are getting popular among individuals and corporate organisations. The popularity of this platform has attracted some people with malicious intent to launch attacks on the environment in recent times. Signature-based and the Machine learning (ML) approaches have been widely used for detecting some intrusions in the cloud computing platforms. When there is no sophisticated security the advantages the cloud computing may have to provide as services will have less integrity. However, ML approaches have been reported to be more promising to detect attacks in the cloud environment as they can intelligently identify attacks and report low false positive rate. This study proposes to use innovative approaches to achieve improved Machine Learning methods for the classification of attacks in the chosen dataset. The dataset has four captures with each of them containing network captures. Random sub-sampling technique was used for handling the large size of the data without changing the patterns in the dataset and the selection was unbiased. The dataset was pre-processed and Mutual-info filter technique was used for the selection of promising features from the dataset features, with split train test (size 0.25 at random 42) used to train the model. Results were determined by the hyper parameter settings, so the feature scores were determined using feature scores techniques and it shows that ‘Bytes’ was promising in case1, while ‘Packets’ was promising in cases2, 3 and 4,’. The classified attack detection was made possible through a multiclass algorithm, Naive-Bayes Algorithm which was deployed in building four intrusion classification models from the set of four captures. The results of the performance metrics are; accuracy score for cases 1, 2, 3, and 4 were 95.06%, 94.69%, 97.14% , 97.38% respectively. The results obtained are satisfactory and the system achieved an average accuracy of 95.75% for all captures. The final settings were fixed to size = 0.25 and random = 42 by stratifying y. The typical 'weighted' was picked because of the characteristics of the data. Thus, it was concluded that the average setting depend on the kind of procedure used to develop a model. Mutual-info fared better on CIDDS-001 in terms of metrics. The evaluation's findings lead to the conclusion that, in terms of feature scores, ‘packets’ in the CIDDS-001’s features is the most promising.

Analysis impacts and influence of Landslides on Local Infrastructure and the Environment by Using Reclassification Method of Spatial analysis tools of GIS, Case study Muhanga District []


Landslide are key disasters that frequently affect localized areas of the country and cause damaged in farmlands, non-cultivated lands, properties, and loss of life. The heavy rainfall, high slope, land caver and land use change, and anthropogenic activities are the most trigged factors of landslides in Muhanga District. The environmental impact of landslides in Muhanga district poses a significant challenge that requires attention and action. The District's hilly terrain and heavy rainfall make it prone to landslides, leading to detrimental consequences for the environment and its ecosystems. One of the key problems is the destruction of vegetation and loss of biodiversity caused by landslides. The uprooting of trees, destruction of crops, and disruption of natural habitats result in the loss of plant and animal species, leading to a decline in biodiversity and ecological imbalance. Another issue is the erosion of soil caused by landslides. The movement of soil and rock downslope strips away fertile topsoil, degrading agricultural land and reducing its productivity. This poses a threat to food security and agricultural sustainability in the affected areas. Landslides also contribute to water pollution as sediment and debris carried by landslides contaminate water bodies. This not only affects aquatic ecosystems but also poses risks to human health like waterborne diseases and other health hazards. Furthermore, landslides pose risks to human settlements and infrastructure. The damage or destruction of homes, roads, and bridges disrupts communities and hinders economic development. The displacement of people due to landslides has social and economic consequences. Addressing the environmental impact of landslides in Muhanga District requires comprehensive measures for risk assessment, prevention, and mitigation. GIS classification methods play a crucial role in analyzing landslides due to their ability to process and interpret spatial data effectively. Here are some of the importance of GIS classification methods like mapping factors triggered by Landslide and also enable quantitative analysis of landslide-related factors. These maps provide a quantitative assessment of the likelihood and severity of landslides, aiding in decision-making processes. Moreover, GIS classification methods enhance our understanding of landslide dynamics, assist in risk assessment, and support informed decision-making processes related to landslide management and mitigation. This includes implementing effective land-use planning strategies, adopting slope stabilization techniques, establishing early warning systems, and promoting community education and awareness to enhance resilience and minimize the environmental damage caused by landslides.

Knowledge Management in Organization Management; Importance, Challenges, and Issues. []


Introduction: Today’s, knowledge is a sustainable source of competitive advantage, and essential for companies to tap in an era of rapid change and uncertainty. Companies need to be knowledge creative then nurture it, disseminate it throughout the organization, and embody it in technologies, products, and services. Several sectors, for example, financial services, consulting, and software industries depend on knowledge as their principal means of value creation. Today’s emerging age of knowledge economy and knowledge management has created new breed of company employees whose intellectual capital is the accumulated experience, commitment & potential for developing and maintaining the learning organization. Such breed is referred to as the knowledge workers. The Term Knowledge worker first invented by Fritz Machlup (Princeton Economist). In 1960s Drucker coined it and elaborate it, he was first to suggest that economy has shifted from an economy of production to knowledge economy, where basic resource is knowledge not capital. Individuals who add to a company’s product & services by applying their knowledge are knowledge workers.

Mitigating Exchange Rate Risks via Contracting and Invoicing in Dual currency []


In the contemporary landscape of global business, enterprises face a persistent challenge in the form of exchange rate volatility, with significant implications for financial performance. This article, authored by (Rehab, Mohamed, November 25, 2023) Mohamed Rehab, delves into a strategic approach for mitigating currency fluctuations and exchange rate risks —namely, contracting and invoicing in dual-currency. By adopting this dual-currency strategy, organizations seek to minimize the adverse impact of exchange rate fluctuations, enhancing financial stability and overall competitiveness. The study explores the intricacies of dual-currency contracting and invoicing, shedding light on its potential benefits, including risk mitigation, competitive advantage, cash flow stability, improved financial planning, and enhanced negotiation power. This article provides valuable insights for businesses navigating the complexities of international transactions and currency markets.

Structural, Electrical, and Optical Properties of R-Type Hexagonal Ferrites Investigating the Effects of V+2 Substitutions []


The divalent transition element V+2substitutedSr1-xVxMn2Fe4O11 (x= 0.0, 0.1, 0.2, 0.3, 1.0) R-type hexagonal ferrite has been synthesized by employing sol gel auto-combustion method. The effect of substitution of V+2 on the structural, electrical, and optical properties was studied by using X-ray diffractometer, and Fourier transform infrared spectrometer (FTIR) and Multiferroic test system. X-ray diffraction (XRD) analysis verified the presence of a pure R-type hexagonal ferrite phase. The substitution of V+2 led to variations in the lattice parameters (a and c), with crystallite sizes ranging from 9.14 to 9.71 nm across all samples. The FTIR spectra revealed trace amounts of moisture and nitrogen, likely absorbed from the surrounding atmosphere. The P-E loops indicated the loosy behavior. The saturation and remanence polarization also altered with V+2 substitutions.

Rehabilitation centres for juveniles []


This abstract explores the multifaceted landscape of rehabilitation centers dedicated to juvenile offenders, emphasizing their critical role in fostering positive transformation and reducing recidivism. Examining the intersection of psychology, education, and social services, these centers aim to provide a holistic approach to address the underlying issues contributing to juvenile delinquency. Key components of effective juvenile rehabilitation include personalized counseling, educational programs, vocational training, and family involvement. The integration of evidence-based therapeutic interventions, such as cognitive-behavioral therapy, helps juveniles develop crucial life skills and coping mechanisms, contributing to their successful reintegration into society. Moreover, rehabilitation centers emphasize the importance of creating a supportive and structured environment that facilitates positive peer interactions, instills a sense of responsibility, and encourages accountability. The collaborative efforts of trained professionals, including psychologists, educators, and social workers, play a pivotal role in tailoring interventions to meet the diverse needs of juvenile offenders. In addition to addressing individual needs, rehabilitation programs focus on community reintegration strategies. Collaboration with local communities, schools, and employers ensures a smooth transition for juveniles back into society, reducing the likelihood of relapse into criminal behavior. This abstract also considers the ongoing challenges and debates surrounding juvenile rehabilitation, including questions about the appropriate balance between punishment and rehabilitation. The exploration of innovative approaches, research-based methodologies, and continuous program evaluation underscores the dynamic nature of juvenile rehabilitation, as the field evolves to better meet the changing needs of at-risk youth. In conclusion, this abstract highlights the intricate web of factors involved in the rehabilitation of juvenile offenders. By emphasizing a comprehensive and individualized approach, rehabilitation centers strive to empower juveniles to overcome challenges, break the cycle of delinquency, and become productive members of society.

L' apprentissage par projet, pour une redynamisation de l’enseignement du FLE à l’école primaire au Maroc []


Abstract : This work will focus on the integration of project-based learning in the teaching of FLE at primary school in Morocco as an indispensable lever for the implementation of the actual approach. Such a choice proved to be a priority in order to give more dynamism and efficiency in language teaching in Morocco in general and FLE in particular. Hence the strength with which project-based learning has intruded into the Moroccan education system (notably with the 2015-2030 strategic vision). The class project starts from the principle of refocusing on learning through doing it and acting it. As demonstrated by all the innovative approaches – in particular the action-oriented approach (ranging from domains, contexts, situations, verbal and non-verbal actions) – the project puts learners at the heart of teaching/learning action.

THE IFUGAO ETHNOCULTURAL THANKSGIVING PRACTICES TOWARDS FOSTERING CULTURAL IDENTITY []


The colonial encounters of the Ifugaos reveal the significant factors leading to the cultural changes that transformed Ifugao society. Recognizing the impact of colonial influences on their culture, they institutionalized some of their traditional practices as a thanksgiving gathering to ensure cultural continuity. This study examines the role of the Ifugao ethnocultural thanksgiving practices in fostering cultural identity within a changing cultural context. It provides an avenue for the ethnic groups in Ifugao to understand, learn, express, and value their cultural forms of life, critically develop their cultural identity, and actively influence the changes in their cultural horizon. It is argued that the contemporary ethnocultural thanksgiving social practices of the Ifugaos are imperative to the persistence of Ifugao culture and an integral part of their harmonious social relations.

CONFIDENTIAL FILE SHARING BETWEEN UNTRUSTED DATA-BASES []


The inter-connectivity of human activities has made isolationism not a popular practice and, in some instances, impractical. Inter-connectivity leads to person(s) wanting to access information from others (persons or databases) and in some cases share information. The accessing and or sharing of information has brought into question the security of data and the identity of the data owner(s). This paper proposes protocols that will enable the sharing of information securely among untrusted databases.

AN OVERVIEW OF ACTIVITIES OF THE INTERNATIONAL MONEY MARKETS WTH REFERENCES DRAWN FROM DEVELOPED AND EMERGING ECONOMIES []


This study investigates the activities of the international money market with references drawn from developed and emerging economies. The study adopted basic computation on both the yield on money market investment, as well as Eurocurrency interest rates and exchange rates. Emphasis was placed on the Keynesian view which concentrates on macroeconomic theory. This indicates that money has real repercussions both in the long term and short-term monetary policies which are likely to improve on the economy. The study recommended that government as well as the monetary managers at the helm of affairs should adopt policies and measures that can facilitate the improvement and strengthened the development of money market activities in the underlying regions. Keywords: Money Markets, investments, securities, exchange rates, interest rates, monetary policy

INFLUENCE OF ADMINISTRATORS’ LEADERSHIP AND MOTIVATIONAL STYLES ON STAFF EFFECTIVENESS IN TERTIARY INSTITUTIONS IN ADAMAWA STATE, NIGERIA []


This study investigated the influence of administrators’ leadership and motivational styles on staff effectiveness in tertiary institutions in Adamawa State, Nigeria. The study was guided by two research questions and two research hypotheses. The study adopted a descriptive survey research design with a population of 1,503 respondents (209 school administrators and 1,294 academic staff) in seven State-owned tertiary institutions in Adamawa State. The sample of the study was 444 respondents. A multistage sampling technique was used to select the respondents. Administrators’ Styles and Staff Effectiveness Questionnaire (ASSEQ) was used for data collection. The reliability coefficient of the instrument using Cronbach Alpha was 0.70. Descriptive statistics (Mean, standard deviation) and t-tests were used to answer and test the research question and hypotheses respectively. The study revealed that administrators’ leadership and motivational style have a high effect on staff motivation in administration and job performance. The study also revealed a significant difference between the mean response scores of school administrators and staff on the influence of school administrators’ leadership style (t = 3.03, when p = 0.00) and motivational style (t = 1.31, when p = 0.19) on staff effectiveness in state-owned tertiary institutions in Adamawa State. Based on the findings, the study concluded that administrators’ leadership and motivational styles have high influences on staff effectiveness in state-owned tertiary institutions in Adamawa State. The study therefore recommended amongst others that Adamawa State tertiary institution management should invest in leadership development programs

SOFTWARE POLICE: AN EXPERT SYSTEM THAT DETECT, INVESTIGATE AND REPORT PLAGIARISM ON THE INTERNET []


Abstract: Software Police is an expert system that investigates, detects, and reports plagiarized documents, instances of plagiarism and the degree of plagiarism (stylometry) on the internet. Software police officers also known as the business software alliance is the watchdog that helps to trace and report people who commit crimes of document duplication, plagiarism and copyright infringement. The aim of this software is to help curb the rate of which people copy other people’s work (document) without proper reference. The developed system will go through any document it comes across on the internet and test for instances of plagiarism and the degree of plagiarism (stylometry) with the content of other documents on cloud and generate alerts to the control panel in a case where the level of plagiarism is above twenty percent. Document plagiarism detection algorithm with semantic method was used for the design, PhP a server side scripting language for the development of dynamic web applications was used in implementing this system, Code igniter 3.1 frameworks, Sublime Text3 integrated development environment, and MySQL database management for back end support were also used. At the end, Software Police was implemented as a functional system that accurately detects plagiarized content of files at a document level on the internet.

Perceptions, ICT Competencies and Barriers of Flexible Learning []


This study aimed to determine the perceptions, ICT competencies and barriers of flexible learning of teachers in Southern de Oro Philippines College. It employed the correlational design and purposive sampling. This was conducted among 40 instructors of Southern de Oro Philippines College school year 2021-2022. The statistical treatments used were the mean, standard deviation, and Pearson Coefficient of Correlation. The teachers are moderately favorable with the flexible learning modality and are competent when it comes to the ICT competencies. Unstable internet connections due to inclement weather and the lack of gadgets for learners and teachers are the serious challenges met by the faculty in the implementation of flexible learning amidst the pandemic. The perceptions of the teachers are statistically related to the barriers they encountered in the implementation of flexible learning. On the other hand, the ICT competencies of the teachers are not statistically related to the challenges they encountered Keywords: Perceptions, ICT Competencies, Flexible Learning

FISH SENSORY AND QUALITY LOSSES IN OREOCHROMIS NILOTICUS OBTAINED FROM BENDU RIVER, KEBBI STATE, NIGERIA []


The study was carried out to evaluate the sensory and quality losses associated with Orechromis niloticus purchased from River Bendu. The Tilapia fish samples were preserved in Refrigerator during assessment of quality losses. Four fish were ran-domly sampled on 0, 3, 6, 9, 12 and 15 days respectively for sensory Evaluation (Demerit Score) and Biochemical Analysis using pH and TVB-N. One – way analysis of Variance and correlation analysis revealed that there were changes in the correla-tion and demerit scores of all fish sensory parameters which significantly increased (p>0.05) as a result of increase in num-ber of days and time of storage meaning that fish spoilage and nutritional losses increased with the length of fish storage. There were also significant differences (p>0.05) in the mean pH and TVB-N of the fish sold around Bendu River. The fish nu-tritional losses had been attributed to poor storage facilities, bad handling and inadequate refrigeration. Good fishery policy to improve declining fishery resources of Bendu River was therefore recommended.

Features that affect customers’ decision to do transactions in the near future in mobile operators []


The challenge of retaining customers and preventing churn has become increasingly complex for mobile operators, given its potential impact on both revenue streams and long-term corporate reputation. Amidst growing concerns about data confidentiality, organizations are more cautious than ever in sharing customer details. This study addresses this pressing issue by identifying key features influencing customers' decisions to transact with mobile operators in the near future. A classification model is constructed based on these identified features, leveraging machine learning predictive models, including Decision Tree, Random Forest, Logistic Regression, and AdaBoost. The research reveals that AdaBoost outperformed other models, achieving an accuracy of 65.0%. Primary data collection involved a questionnaire administered to 500 students from selected universities. The analysis highlights DO_WHAT_THEY_SAY, GET_THROUGH, HIGH_SWITCHING_ENERGY_TIME and FREE_COMPLAINTS as prominent features determining a customer's inclination to engage in future transactions. This paper significantly contributes to existing literature by incorporating customer behavior insights into mobile operator transactions, expanding knowledge on customer retention and its crucial determinants. Building on these behavioral findings, the study recommends that operators in Tanzania proactively adjust their strategies, making early efforts to retain customers showing signs of falling below a threshold value. This proactive approach could potentially mitigate the decline in transaction activities before customers decide to reduce their engagement with the operator. Early detection of the major features influencing customer retention is crucial to implementing effective preventive measures.