International Journal of Case Studies (ISSN Online 2305-509X)

VOLUME 15, ISSUE 7
IMPACT FACTOR 4.428

1) Factors Influencing Internet of Things Adoption for E-Learning in Sub Sahara African Higher Institutions: A Systematic Review
Author Details:Anas Muhammad Gulumbe^1*, Danlami Gabi², Hassan Umar Suru³, Mubarak Jibril Yeldu⁴, Salamatu Musa^5
1,2,3,4,5Department of Computer Science, Abdullahi Fodio University of Science and Technology Aliero, Nigeria. Corresponding author: Anas Muhammad Gulumbe
Abstract:
Internet of Thing (IoT) adoption have been in the existence from developed and developing countries, still many industry face difficulty in identifying and adopting relevant IoT technologies including e-learning in higher education institutions. Despites the significant studies of IoT adoption for e-learning in higher institution in developing country, there has yet to be a systematic review of the studies related to factors influencing IoT adoption for e-learning in Sub-Sahara African country specifically Nigeria. Therefore, this study aim to investigate the factors influence IoT adoption for e-learning in Sub-Sahara African higher education institution. The study conducted systematic review using updated preferred reporting items for systematic review and meta-analysis protocol (PRISMA). Following this method, 26 articles from 2019 to 2024 were included in this review. The finding reveals that the number of articles related to IoT adoption in higher institution is increasing with the majority of the studied were conducted in Asian countries. The majority of studies are quantitative method with the (UTAUT) model. Four different important factors and variables of TOE and UTAUT conceptual model which include Technological: Compatibility, Perceive ease of use, Perceive usefulness, Security and Privacy, Organizational: Government Support, Financial Readiness, Training, Innovativeness, Environmental: Efficient Structure, Facilitating conditions and End-user: Performance expectancy, Effort expectancy, Social influence and Hedonic motivation. More conceptual model studies are required in IoT adoption, and more studies are required in the adoption of IoT for e-learning in developing countries
Keywords: Internet of Things (IoT), E-Learning, higher education institutes (HEIs), influencing factors, adoption, Sub-sahara Africa.
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2) Influence of General Tax Knowledge on Tax Compliance among Large Taxpayers in Coastal Region, Kenya
Author Details: Jefwa William Wangu¹;Dr. Clemence Omanwa²; Dr. Paul Kirigia^3
1,2,3 KeMU Business School, Kenya Methodist University, Kenya
Abstract:
For large taxpayers, tax compliance is essential because it helps them avoid fines, penalties, and legal ramifications that could arise from breaking tax laws. Large taxpayers who pay their taxes on time keep good relations with tax authorities, which facilitate operations and lessen the possibility of audits or enquiries. This study examined the influence of tax knowledge on tax compliance among large taxpayers in coastal region in Kenya. Specifically, the study examined the influence of general tax knowledge on tax compliance among large taxpayers in coastal region in Kenya. Planned Behaviour Theory (TPB), Economic Deterrence Theory, and Social Learning Theory served as the foundation for this investigation. The research philosophy used in this study was positivist. In this study, the researcher employed a correlational research strategy, which involved a single correction of the respondents’ data. The correlation research design was used in this study. Large taxpayers in Kenya’s six coastal counties—Lamu, Kilifi, Kwale, Mombasa, Tana River, and Taita Taveta—were the focus of this study. The responders were KRA account managers and the heads of the tax departments of each manufacturing company. This study employed simple random sampling to select participants from the 53 respondents (47 large taxpayers and 6 KRA County’s Account managers). This study utilized questionnaires comprising both open-ended and closed-ended questions as the main data collection instrument. Respondents were assured of the strict confidentiality of the information collected. For pre- testing purposes, 10% of the respondents were selected from among large taxpayers, and the research questionnaires were pre-tested to identify and eliminate any ambiguities. The findings revealed that tax knowledge significantly influence tax compliance among large taxpayers in coast region in Kenya. General tax knowledge emerged as strong predictor of tax compliance. The study concludes that focusing on general tax knowledge dimension is fundamental for ensuring that tax compliance level is enhanced to the highest level possible among large taxpayers in coast region in Kenya
Key Words: General Tax Knowledge; Tax Compliance
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3) Psychometric Validation of Oral–Written Language Associations in Preschool Children (Evidence from the “Aphrodite” School Readiness Assessment Tool)
Author Details: ⁽¹⁾ Maria Christopoulou ⁽²⁾ Rafaella Kaspari ⁽³⁾ Eleni Athanasiou ⁽⁴⁾ Andri Papaleontiou– ⁽¹⁾ Ph.D., MOP, CSS, AS, Assistant Professor, Chairperson Home Training Program, AKTIDA CENTER⁽²⁾MSc, SLP ⁽³⁾ European University Cyprus; ⁽⁴⁾ Ph.D., SLP Assistant Professor Pedagogical Institute Cyprus – Corresponding Author: m.christopoulou58@gmail.com
Abstract:
School readiness is widely recognized as a multidimensional concept that encompasses the cognitive, emotional, social, and developmental prerequisites necessary for a child’s successful transition to and adaptation within the school environment. International research has consistently identified oral and written language competencies as fundamental components of school readiness during the preschool years. Despite the importance of early assessment, the Cypriot educational context is characterized by a limited availability of standardized instruments designed to evaluate school readiness comprehensively. The Aphrodite School Readiness Assessment Tool was developed to address this need by providing a standardized framework for assessing school readiness among preschool-aged children in Cyprus. Furthermore, the instrument contributes valuable research data and supports the early identification of children’s developmental strengths and educational needs. The present study utilized the Aphrodite assessment tool to collect data from a sample of 181 Cypriot preschool children between the ages of 4 years and 8 months and 6 years. The primary objective was to examine the relationship between children’s performance on oral language measures and their performance on written language measures. The results revealed a significant association between oral and written language performance. Specifically, children’s achievements in oral language tasks were found to influence their performance in corresponding written language tasks. The findings further suggest that when a particular language skill has not been adequately acquired, difficulties become evident in both oral and written language domains. These findings highlight the interconnection of oral and written language and the role of early assessment in school readiness
Key Words: Psychometric validation; oral language; written language; preschool children; language assessment; Cyprus
[Download Full Paper] [Page 33-47]
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