Case Study Research Articles

Transforming Tax Compliance with Machine Learning: Reducing Fraud and Enhancing Revenue Collection

The integration of machine learning (ML) in tax administration has the potential to revolutionize tax compliance, enhancing fraud detection and optimizing revenue collection. This literature review explores the application of ML in tax systems, emphasizing its transformative role in addressing the limitations of traditional, labor-intensive compliance methods. Justification for adopting a literature review approach is rooted in the need to consolidate diverse perspectives, address research gaps, and provide an informed synthesis of existing findings. The study highlights the criteria used for selecting case studies and research papers, ensuring a robust analysis of ML’s ability to automate detection processes, improve risk assessment, and enable predictive analytics for efficient tax administration. Despite its potential, ML adoption is challenged by data quality issues, privacy concerns, technical infrastructure demands, and ethical considerations, which must be systematically addressed. This paper also identifies literature gaps, particularly the lack of balanced discourse, and provides recommendations for overcoming barriers, including enhancing data management practices, adopting ethical frameworks, and fostering cross-border collaboration. By addressing these challenges, ML can equip tax authorities with tools for creating efficient, adaptive, and fair systems. This research underscores ML’s growing importance in transforming global tax compliance, setting the stage for a future of more responsive and effective revenue administration.

Briefing: Balance – tall buildings, old, new and carbon dioxide: a London perspective

The evolving landscape of tall buildings in London is examined, focusing on their carbon dioxide impact, longevity and adaptability. The challenges faced by ageing skyscrapers like The Gherkin and Tower 42 in maintaining relevance and meeting modern sustainability standards are explored. The importance of balancing embodied carbon dioxide and operational carbon dioxide in building design and construction is also discussed, highlighting recent initiatives in carbon accounting and whole-life carbon assessments. Using case studies of new developments in London's financial district, various approaches to sustainable tall building design are illustrated, including retrofitting existing structures and constructing new, carbon-efficient towers. The conclusion is that tall buildings need to be built with longevity in mind, acknowledging their higher carbon dioxide intensity while recognising their role in meeting urban density requirements.

A Nitbit Citation of the Contributions of Sheikh Abdullahi Fodiyo in the Public Health of The 19th Century West Africa and Beyond: A Case Study of "Kitaabu Niyyati Fil' A'amaliddunyawiyyati Wal'ddiniyyati" (A Book of Intentions in the Issues of World and

Nowadays, invariably health improvement, health education, health benefits are attached to religiosity as confirmed by inexhaustible literatures. This paper reviewed some of the contributions of Sheikh Abdullahi Fodiyo in the public health of 19th century West African Sokoto Caliphate and afterwards in his famous book called "Kitaabu Niyyati Fil' A'amaliddunyawiyyati Wal'ddiniyyati" (A book of intentions in the issues of world and religion). In the examined book, he stressed the importance of cleanliness, ablution, prayer, work/ employment/ wealth, agriculture, and meat production in the development and sustainability of society, let alone the Muslim ummah. He warned against unemployment, lack of personal hygiene, poor production and handling of food/ meat among others. Certainly, the book exhorts benefits to public health especially in Islamic societies. There is need to use religion as health education, and health promotion tool especially in religious societies for better health and interventions.

Governing Inter‐Organizational Collaboration through Purpose Work and Purpose Borrowing: How Social Enterprises' Normative Aspirations Influence Business Partners' Practices

AbstractSocial enterprises may boost their impact by convincing collaborating businesses to contribute to their purposes. However, such enterprises typically lack the leverage to influence mainstream businesses. We investigate to what extent their abundant social resources might enable them to remedy this weakness to some extent. Taking a practice‐based perspective, we conduct an ethnographic case study of a social enterprise's collaborative relationships. We discover a collaboration process grounded in social purpose: If a social enterprise's underlying normative aspiration is to put ‘purpose before profit’ and it practices ‘purpose work’, its partners may conversely engage in ‘purpose borrowing’, which involves actions espousing the social enterprise's purpose even if they go against business common sense. We advance research on hybrid organizations by explaining how social enterprises can exert a significant degree of influence on their business partners thanks to their inherent social resources, which are more diverse and powerful than assumed so far. Furthermore, we contribute to inter‐organizational collaboration research by identifying a new mode of relational governance founded on social purpose that goes beyond the established modes based on legitimacy, trust, and reciprocity.

Correction: A Comparative Analysis of Regional Mortality Differences Using Underlying and Multiple Causes of Death: A Case Study of Czechia

Correction: A Comparative Analysis of Regional Mortality Differences Using Underlying and Multiple Causes of Death: A Case Study of Czechia

Integrating Lean Management and Circular Economy for Sustainable Dentistry

The increasing focus on environmental sustainability has prompted the healthcare sector, including dentistry, to reconsider waste management practices. Dental offices generate various waste streams from outdated technologies, including single-use plastics, hazardous materials, and digital waste. This scoping review explores how integrating circular economy principles with lean management practices can enhance sustainability and operational efficiency in dental clinics. Using the PRISMA methodology, the review identifies 30 articles that passed the Cochrane Risk of Bias Tool and the Critical Appraisal Skills Program (CASP) checklist from 2000. Circular economy principles focus on reducing waste and maximizing resource reuse, while lean management seeks to improve efficiency and minimize process waste. Together, these approaches can significantly reduce resource consumption and enhance recycling efforts in dental practices. Despite barriers such as high technology costs, regulatory constraints, and limited recycling infrastructure, case studies highlight successful implementation in healthcare settings, demonstrating improved environmental and operational outcomes. Collaboration between dental professionals, policymakers, and industry leaders is essential for promoting the adoption of these sustainable practices.

Strategic use of machine translation

Abstract The development of generative artificial intelligence (AI) and its associated tools has revolutionised the learning and use of foreign languages (L2). One such tool is machine translation (MT), which has become increasingly popular among university students worldwide, spurring research on MT use in L2 writing. However, previous research has primarily focused on the writing products of intermediate or advanced L2 learners, neglecting the writing process with MT of students with limited L2 proficiency. Therefore, this case study aimed to qualitatively explore how the Common European Framework of Reference for Languages (CEFR) A2 university students employ strategies for L2 writing with MT and how their strategies change after strategy instruction. Seven participants completed writing tasks on a PC before, immediately after, and four weeks after three one-hour out-of-class instruction sessions based on the Strategic Content Learning (SCL) approach. Their writing process was screen-recorded, followed by stimulated recall interviews to elicit their strategies, which were coded and categorised using a framework by O’Malley and Chamot (1990). The results showed an increase in students’ elaborate use of strategies after instruction. In particular, strategy clusters were observed for all participants, demonstrating their cognitive engagement in the writing process. Furthermore, first-language (L1)-related strategies were used more frequently post-instruction, indicating learners’ efforts to create translation-friendly L1 input for MT. The findings suggest that teaching MT-use strategies is crucial to fostering learners’ active engagement in the L2 writing process in a technology-enhanced learning environment.

Investigating Verbal Learners' Perspectives on Silence in English as a Foreign Language Classrooms in Myanmar

Recognising the value of silence in English as a Foreign Language classes, this study aims to extend critical discussion to similar issues in Myanmar classrooms. We explored how verbally active Myanmar EFL students interpreted classroom silence. A qualitative case study was used to interview three self-perceived EFL ‘verbal learners’. Data analysed thematically using Jaworski's (1993) silence categories and Kurzon's (1995) model of intentionality revealed that participants acknowledged the benefits of silence, yet complained about unintended and pointless silences. The study highlights the usefulness of silence in in-class group learning and the need to explore silence holistically for diverse learning styles.

Effect of the uncertainty of autocorrelation estimation on trend analysis

Autocorrelation is ubiquitous in real-life time series. For trend analysis, positive autocorrelation mainly increases the statistical uncertainty of the detected trend. The theoretical framework has been established to quantify how the autocorrelation can impact trend analysis if its characteristic is known precisely. However, if the autocorrelation is also uncertain like that estimated in real-life data, then the consequences are yet unclear. The situation is further complicated by the concurrence of both short- and long-range correlation (SLRC), e.g., in air temperature. In this study, we use an appropriate minimal model with one short-range autoregressive parameter and one long-range fractional parameter to account for such SLRC, and then accordingly propose a framework to integrate the effect of the uncertainty of autocorrelation estimation into trend analysis, on the basis of the detrended fluctuation analysis and Akaike weights. This framework can also obtain a joint probability density function of the estimated autoregressive and fractional parameters for measuring their uncertainty, identifying their combined optimal estimates, uncovering their strong interdependence, and determining their two-dimensional confidence region. The effectiveness and applicability of the proposed framework are verified by a numerical experiment and a case study of daily air temperature anomalies at the Potsdam station. This study can provide a solid theoretical basis to underpin our understanding of the autocorrelation effect on trend analysis in theory and applications. Published by the American Physical Society 2024

Cyber Diplomacy through Official Public Attribution: Paving the Way for Global Norms

Abstract International discussions on establishing and implementing norms for behavior in cyberspace have spanned over two decades. However, differences in what constitutes ‘acceptable conduct’ have hindered progress in forming these norms. In recent years, Western countries have adopted a strategy to signal what is considered unacceptable behavior by publicly attributing cyberattacks and intrusions. I argue that this act of official public attribution serves as a practice for countries to express their disapproval of inappropriate cyberspace behavior and condemnation and can cumulatively shape international practices, holding the attacking state accountable. I explore this by (1) analyzing new data from the European Repository of Cyber Incidents, which shows patterns of official public attributions for the years 2000–2023, providing exploratory directions and trends, and (2) examining the Iranian cyberattack against Albania in 2022 and its subsequent official public attributions as an illustrative case study. I demonstrate how repeated instances of official public attribution can contribute to the development of a common practice that signals dissatisfaction of a specific behavior. As state-sponsored cyberattacks and intrusions are on the rise, this practice could have an accumulative effect.

Optimization of cycloid wheel shaping based on thermal mixed lubrication and wear characteristics

The cycloid pinwheel mechanism plays a key role in the function of RV reducers, making the lubrication and wear characteristics of the cycloid tooth profile vital areas of research. This study uses the RV-20E reducer as a case study to analyze the time-varying contact force and relative velocity between the cycloid wheel and the pinwheel, factoring in the system's dynamic properties. A transient contact model for thermal mixed lubrication of the cycloid tooth profile was developed, incorporating friction and temperature rise, and was based on a rough surface model of the dynamic bonding interface. This model enabled the calculation of oil film thickness, contact stress, and wear volume at the interface between the cycloid wheel and the pinwheel. Additionally, the study assessed the impact of traditional shaping methods on wear characteristics and derived a fitted cycloid tooth profile for the profile grinding process. These findings provide valuable insights into improving the lifespan of RV reducers.

A case study of judicial resistance in northern Syria after the March revolution of 2011

Judges and prosecutors challenged oppressive laws introduced by the regime of Bashar al-Asad to curb the popular uprising of March 2011 in Syria. When some members of the judiciary became targets of the regime’s security forces, they resigned from office and formed independent councils to administer justice in regions no longer under state control. This article focuses on the first independent council in northern Syria: the Free Syrian Judicial Council (FSJC). Unlike the majority of non-state courts and councils established by groups of armed resistance in Syria, the FSJC does not belong to the category of “insurgent/rebel justice”. Rather, members of the FSJC were engaged in a form of resistance called “judicial resistance”: the capacity of judicial officers to challenge oppressive laws in their decision-making. The article argues that even after they left office, judges and prosecutors of the FSJC were still engaged in judicial resistance: they did their best to uphold the rule of law and provide services to the population despite the breakdown of public order and the fragmentation of the non-state judicial system engendered by the armed conflict.

Longitudinal interactions of L2 learners’ motivations and strategic behavior in strategies-based writing instruction

Abstract Strategic behavior for self-regulated learning (SRL) is crucial for academic success in L2 writing. Yet little is known about how learners’ motivation-related factors develop as their strategic behavior progresses during classroom instruction in L2 writing contexts. Informed by SRL theory, this longitudinal case study adopted multiple assessment approaches to explicating the development trajectories of two Chinese L2 writers’ motivational factors relating to expectancy, value, and goal orientation (i.e., self-efficacy, task value, and goal orientations) and strategic behavior in the classroom ecology of self-regulation strategies-based instruction. Participants were one high-proficiency writer and one low-proficiency writer who were enrolled in the self-regulation strategies-based writing course. They voluntarily participated in this study and completed semi-structured interviews and reflective journals at the beginning (T1), the middle (T2), and the end of the instruction (T3). Field notes were used to complement the primary data sources. The qualitative analyses revealed both students’ limited understanding of SRL strategies at the initial stage. Their strategic behavior progressed with the social and metacognitive scaffolding at T2, but only the high-proficiency writer sustained active engagement at T3. With different goal orientations and linguistic self-efficacy at the initial stage, both students reported noticeable increases in their intrinsic goal orientation, task value, and self-efficacy in classroom performance at T2 and T3. Their motivational states were also affected by linguistic proficiency, metacognitive scaffolding, and social interactions during the instruction. This study is expected to provide insights into how L2 writers’ strategic behavior progresses with their changes in motivations.

Food systems modelling to evaluate interventions for food and nutrition security in an African urban context

AbstractIn the context of rapidly growing African cities, a thorough understanding of the complexities of urban food systems is essential for addressing the challenges of food insecurity and undernourishment for city dwellers. Particularly in South Africa, where pre-existing inequalities drive disparities in food access and diet-related health outcomes, a comprehensive perspective including the spatial distribution of malnutrition in urban environments is required to develop effective interventions. The present study examines the essential elements of an urban food system by employing a Bayesian network as a causal framework. By integrating survey data from households and food outlets with spatial information, a food systems model was created to test policy interventions. The study demonstrates the challenges of intervening in complex urban food systems, where dietary choices are shaped by various factors, often in a spatially heterogeneous manner. Interventions do not always benefit the targeted groups and are sometimes ineffective as result of system interactions. Our study shows that Bayesian network models provide a powerful tool to effectively analyse the complex interactions within such systems, thereby enabling the identification of optimal combinations of multifactor interventions. In our case study for Worcester, South Africa, the results reveal that the largest potential for improvement of food and nutrition security lies in the informal food sector, and support for affordable and local fresh produce is a viable measure for enhancing local nutrition, though the extent of impact varies across the city.

An assessment of the utilization of open spaces on university campuses: a case study of Kwame Nkrumah University of Science and Technology, Ghana

An assessment of the utilization of open spaces on university campuses: a case study of Kwame Nkrumah University of Science and Technology, Ghana

Effects of Species-Rich Perennial Inter-Row Cover on Weed Flora and Soil Coverage in an Apple Orchard: A Case Study of Opportunities and Limitations in a Dry Continental Climate

The planting of inter-row cover vegetation has long been practised in Western European fruit-growing regions, yet research in this area remains limited in many countries. With the rise of organic farming, the role and selection of inter-row cover species are becoming increasingly important. Proper species selection enhances weed control and promotes biodiversity, supporting flowering plants and beneficial insects in orchards. The six-year research aimed to develop a multi-species, perennial, multifunctional inter-row cover species mixture for a dry continental climate, which is suitable for soil protection and the displacement of heat-loving, drought-tolerant, invasive weed species. There was another expectation for this native seed mixture to be able to regenerate spontaneously and to be sustainable in the orchard for a long time with minimal maintenance. Based on our results, the two multi-species mixtures (15 and 18 species) successfully reduced the cover of weed species, and their composition changed in the direction of the natural flora characteristic of the area. According to general management practices, native species could not widely appear in the control rows created by mowing the local weed flora.

Innovative Strategy for Rainwater Harvesting in Saline-affected Urban Areas: A Case Study of a Sports Complex in Delhi

Water scarcity remains a critical global challenge, requiring immediate, sustainable management strategies, particularly in areas with an increasing disparity between water supply and demand. In India, and especially in Delhi, this issue is acute. In response to growing environmental concerns and the urgent need for sustainable water resource management, rainwater harvesting has emerged as a practical and effective solution for water conservation. This study investigates the application of rainwater harvesting to sustainably support water needs for a sports complex located in a salinity affected region. The land, originally intended for agriculture, has been converted into a complex featuring hydro-landscape facilities, including swimming pools, water polo areas, diving pools, toddler pools, and leisure pools. These facilities require an initial water input of 6,754.5 m³ and an annual replenishment of 7,957.28 m³ due to evaporation and seepage. By calculating the total rainwater harvesting potential based on the runoff coefficient, annual rainfall intensity, and the complex's catchment area, the study reveals that 29,693.8 m³ of rainwater can be harvested annually, providing a surplus of 14,981.7 m³ of potable water. This analysis demonstrates the viability of designing sports complexes in saline areas using efficient land use and rainwater harvesting, and presenting a scalable model for sustainable water management in similar regions worldwide.

“[A] soul’s release”: Confessional Modes in Elizabeth Bishop’s Emotional Correspondence

Abstract Elizabeth Bishop is a prolific letter writer, yet her letters to female friends have not received adequate attention. This article combines a textual approach to Bishop’s writing with an analysis of Bishop’s relationships to close female friends and argues that questions of emotional stability and Bishop’s poetic and epistolary practice are intricately interwoven concerning tone, form, and descriptive detail. The article focuses on selected letters by Bishop to Loren MacIver in 1949 to provide a case study on a rhetoric of addiction characteristic of Bishop’s writing to female friends about her daily struggles, anxieties, and alcoholism, while also examining her complicated, slow process of writing.

Measuring integrated accessibility for sustainable mobility: a fuzzy set approach case study

AbstractSustainable transportation is vital to climate justice and social equity. Despite the efforts to achieve sustainability, there is still a lack of adequate measurement that integrates land use and transportation systems, which can be barriers to planning implementation. With methodological improvements in fuzzy theory application, this study develops an integrated index to measure the sustainability of multimodal accessibility. We do so by defining a fuzziness degree based on the different trip purposes and modes of transportation with a case study in Isfahan, Iran. Sustainable accessibility indicators were developed for walking, biking, and public transportation to represent the performance of each transportation system, considering the integration with land-use patterns. We analyze transportation modes and the accessibility to five main urban activities, including employment opportunities, education, healthcare, shopping, and recreation services, based on the travel distances, followed by a statistical integration method with Principal Components Analysis (PCA) for each travel mode. The outcome provides insights for urban planners and transportation planners to effectively evaluate the degree of integration between transportation and land-use systems and contribute to enhancing sustainable accessibility.

Domestic and Marital Relationships Among Muslim Couples in Northwest Geopolitical Zone, Nigeria from 2013-2023: A Case Study at Ringim Localgovernment Area

This research investigated marital relationship among Muslim Couples in Ringim Local Government Area; The Institution of marriage occupied highest position in Islam, the importance of marital relationship plays significant role within the frame work of Islam.This research investigated and provided some solution to address these issues among Muslim couples in Ringim Local Government Area. The methodology employed in the conduct of this research is ethnography of communication method which comprises the use of observation and interview as primary sources of data. More so, secondary sources of data collection such as: written literature, textbooks, journals and browsed materials on challenges of marital relationship among Muslim Couples was also used. The findings propose valued perceptions and recommendations bring into line with best practices of marital relationship, contributing to the advancement of institution of marriage among couples in the Area.