In recent years, the practice of tax exemption for churches has become a source of open scrutiny, argument, and controversy on the part of both government and religious leaders. The study attempted to assess the main principles that government base on to impose taxes on its citizenry and to assess the tax exemption status of the churches in Ghana. Exploratory, descriptive and cross-section surveys were used to investigate and discover from respondent’s information on the topic to provide a report on (...) the background, facts, settings and concerns about the principles of taxation and the tax exemption status of churches. The study considered 120 people as its targeted sample of which 114 responded by the use of questionnaires. Also, descriptive analysis such as frequency and percentages were used to analyse the data. From the information gathered on the research, it was revealed that most Ghanaians representing 65.8% prefer the government to allocate taxes based on the benefits that taxpayers receive for paying taxes rather than the ability to pay or any other principle for the allocation of taxes. In addition, 57% of Ghanaians would like the religious organizations to enjoy their tax-exempt status despite allegation by critics that they are amassing wealth for themselves and not contributing to the development of Ghana. Some of the reasons given were that: churches are not profit-making businesses; churches contribute to the development of the nation; churches care for the people more than the government. Some of them concluded that failure to grant the church tax exemption may give room for the churches to engage in business activities. For those with the opposing view, some gave reasons such as: churches have become some sort of commerce; the churches have more money in this world; the payment of taxes by churches may as well boost the revenue of the government. Despite the various arguments, there was an agreement that the Ghana Revenue Authority should check the sales of rosaries, anointing oil, holy water, charge of consultation fees, as these should attract taxation. The paper recommends that Tax-Exempt Division should develop policies and administer tax exempt organizations (including religious organizations) laws. The division should be responsible for exempt organizations tax education and training to enable them understand their tax law obligations. This will improve tax compliance by the exempt organizations. (shrink)

COVID-19 has impacted the way organizations operate their businesses as well as how they interact with their workforce. Employee experience is no longer a HR buzz word, but it has become an important driver in productivity and engagement at the workplace. The paper aims at identifying employees’ experiences during the pandemic and the approaches which the companies and managers have laid down to assist the employees during the period. More than ever, digital transformation has been an area where organizations are (...) focusing on to ensure business continuity especially with a significant number of the world workforce working from home. The paper uses secondary data for in the analysis and analysis of existing studies to analyze the challenges affecting the employees’ experiences. (shrink)

In this position paper, we argue that careless reliance on AI to answer our questions and to judge our output is a violation of Grice’s Maxim of Quality as well as a violation of Lemoine’s legal Maxim of Innocence, performing an (unwarranted) authority fallacy, and while lacking assessment signals, committing Type II errors that result from fallacies of the inverse. What is missing in the focus on output and results of AI-generated and AI-evaluated content is, apart from paying proper tribute, (...) the demand to follow a person’s thought process (or a machine’s decision processes). In deliberately avoiding Neural Networks that cannot explain how they come to their conclusions, we introduce logic-symbolic inference to handle any possible epistemics any human or artificial information processor may have. Our system can deal with various belief systems and shows how decisions may differ for what is true, false, realistic, unrealistic, literal, or anomalous. As is, stota AI such as ChatGPT is a sorcerer’s apprentice. (shrink)

Alternative Learning System (ALS) has been adopted in Philippine basic education, yet there is no academic institution in the region prepares ALS teachers in teaching life skills. ALS teachers graduated from different programs of teacher education for formal education. In response, an extension project was conceptualized and implemented to enhance the teaching capacity and effectiveness of ALS teachers. Case study was conducted to evaluate the effectiveness of the project. It explored the transfer of life skills among ALS teachers. Data were (...) collected from multiple sources. Interview and written responses, and feedbacks were analyzed using thematic narrative analysis. Other data were analyzed using document and descriptive analyses. The project had achieved its objectives and rated best by participants. These indicate that the project was implemented effectively and successfully. ALS teachers have acquired life skills and transferred them to others. Thus, the project has made a difference in the lives of these teachers. (shrink)

The investigation of the degree of amotivation and subsequent intervention towards the motivation of undergraduate vocational and technical education (VTE) students has not received the same amount of attention as other disciplines. Despite the negative impact of a lack of volitional drive on students' practical skills learning, there is scarcity of literature on amotivation among VTE undergraduate students. This study aimed to demonstrate the effectiveness of problem-based learning (PBL) in transitioning undergraduate students from a state of being amotivated to motivated. (...) The study utilized a quasi-experimental research design and selected 168 students in their penultimate and final years majoring in agricultural education, business education, computer education, home economics, and industrial technical education who met the study's inclusion criteria. The intervention consisted of eight weeks of treatment and four weeks of follow-up meetings. An existing academic motivation scale was adapted for use, and data was collected through a self-report questionnaire. Data analysis was conducted using independent sample t-tests, and paired sample t-tests. The findings revealed that the level of amotivation among the students was high, and PBL had a significant impact on transitioning VTE students from being amotivated to motivated in the treatment group compared to those in the control group. Furthermore, the positive gains were maintained by the treatment group at follow-up. The study suggests that a PBL program can effectively address students' lack of volitional drive to engage in academic activities among undergraduate students majoring in agricultural education, business education, computer education, home economics, and industrial technical in Nigeria. (shrink)

This study determined undergraduates’ satisfaction of online food and beverage services amidst financial distress in Nnewi urban, Anambra State, Nigeria. Descriptive survey research design was used by the study. Population consisted of 3,509 students. Sample size was 35. Questionnaire was the instrument used for data collection. Data was analyzed using mean and standard deviation. Findings revealed that different types of food and beverage products were purchased online. The problems undergraduates face in online food and beverage services included delayed delivery, use (...) of artificial food colouring and fear of food contamination. Strategies for enhancing students’ satisfaction of online purchases included timely delivery of products ordered and appropriate delivery mechanism. Findings also showed that the ways online food and beverage purchases can influence undergraduate’s finances included high cost of online food products, additional cost for delivery among others. Among recommendations made was that online food vendors should ensure that food products delivered are same with products ordered by customers in order to enhance customer satisfaction. (shrink)

Abstract: Herders and farmers conflicts in Nigeria have enjoyed a lot of construal and different connotations. The confrontations mostly started as farmers and herder’s conflict, then the attacks of suspected Fulani herders, then rustlers and bandits and a lot of others. The mode of attacks and nature of the clashes varies in different times and different places. The conflicts have further opened ways to menace such as the spread of Fulani bandit, the rise of cattle rustlers and other criminalities such (...) as the activities of societal miscreants, and conflict entrepreneurs. All the attacks and confrontations often have negative bearings on people lives, properties, businesses, houses, food and agricultural produces. This study attempted to examine herders and farmers conflicts in Barkin Ladi Local Government Area of Plateau State and how it has affected societal progression. The study generated data from array of both published and unpublished materials such as text books, journal papers, newspapers, magazines, white paper of reports of panel of investigation and commission of inquiry, internet materials, seminar and conference papers and a lot of others. The main instrument used to generate data was interview. In interpreting our data, the relationship between herders and farmers conflicts and development was established at both theoretical and empirical level. Empirically, we used a qualitative and historical method that was critical and analytical in providing descriptive and historical details. This was further complemented by descriptive analysis. It was established that the activities of groups such as the Bigol, bandit and some youth of the Berom who often indulged in cattle rustling is at the heart to the incessant attacks that are witnessing in the Local Government Area . The acts have enjoyed a lot of interpolation and have been eroded and broaden by different vices in the society. It was also found out that the attacks have negative impact on lives and properties, farm products, livestock, food production, business and a lot of others. Conclusion was drawn that the herders and farmers confrontation in Barkin Ladi is a migraine to socio-economic development. Recommendations such as control of borders, good governance, improve policing, religious tolerance and a lot of others were proffered. (shrink)

Vaccination complacency occurs when perceived risks of vaccine-preventable diseases are sufficiently low so that vaccination is no longer perceived as a necessary precaution. Disease outbreaks can once again increase perceptions of risk, thereby decrease vaccine complacency, and in turn decrease vaccine hesitancy. It is not well understood, however, how change in perceived risk translates into change in vaccine hesitancy. -/- We advance the concept of vaccine propensity, which relates a change in willingness to vaccinate with a change in perceived risk (...) of infection—holding fixed other considerations such as vaccine confidence and convenience. (shrink)

The Afro-Latin dance known as ‘salsa’ is a fusion of multiple dances from West Africa, Muslim Spain, enslaved communities in the Caribbean, and the United States. In part due to its global origins, salsa was pivotal in the development of the Figuration philosophy of dance, and for ‘dancing with,’ the theoretical method for social justice derived therefrom. In the present article, I apply the completed theory Figuration exclusively to salsa for the first time, after situating the latter in the dance (...) studies literature. My first section explores Juliet McMains’ recent history, Spinning Mambo into Salsa, with an emphasis on the dynamics of class, race and sex therein. My second section explores a resonant Afro-Latin dance history, Marta E. Savigliano’s Tango and the Political Economy of Passion, where she deploys salsa’s sister-dance (tango) as a ‘counter-choreography’ to the choreography of postmodern neocolonialism. And my third section applies Figuration’s four central aspects of dance (or ‘Moves’) to salsa qua member of its ‘societal’ family of dance. In conclusion, through partnering with salsa, Figuration emerges as a member of its own ‘discursive’ family of dance, while salsa emerges as a gestural discourse capable of helping reconstruct a more socially-just world from the postmodern ruins of today. (shrink)

Philosophy with children often focuses on abstract reasoning skills, but as David Bohm points out the “entire process of mind” consists of our abstract thought as well as our “tacit, concrete process of thought.” Philosophy with children should address the “entire process of mind.” Our tacit, concrete process of thought refers to the process of thought that involves our actions such as the process of thought that goes into riding a bicycle. Bohm contends that we need to develop an awareness (...) or proprioception of thinking as well. When Socrates enters into dialogue with his interlocutors, he shows the limitations of purely abstract thought by leading them to admit that they really “don’t know.” But, of course, they know. We know what bravery is or what love is, even though we can never “explain” these concepts in abstract terms. Life has taught us through experience what these concepts mean and we have developed an understanding of them. We can recognize when a person acts bravely. This is where I see the link between our tacit, concrete process of thought and emotional intelligence. We need emotional intelligence to learn how to be brave, to learn how to love, and be just in the way we act in the world. Knowing what justice is abstractly does not make us act justly. We have to develop awareness of our actions in order to develop the skills necessary to act the part. This is also where emotional intelligence comes in. In the bulletin of the play Romeo and Juliet, director Barry Edelstein wrote the following: “To perform Romeo and Juliet, actors need a series of skills… they must have the emotional and psychological awareness and openness of uncommon depth; they must listen with acuteness, they must possess an imagination of real suppleness and subtlety…” An abstract portrayal would not bring these characters to life. We can surely agree – abstractly – that racism is destructive, but still act racist, without being even slightly aware of it. My contention is that while our abstract sense of racism has evolved, our tacit, concrete knowledge has not, which explains that racism is for the most part still rampant, even though we know abstractly that it is wrong. So how do we educate and develop the awareness of the tacit, concrete knowledge that informs our actions, and develop the emotional intelligence to give a depth of understanding to what we know and believe abstractly. (shrink)

Not every metaphor can be literally paraphrased by a corresponding simile – the metaphorical meaning of ‘Juliet is the sun’, for example, is not the literal meaning of ‘Juliet is like the sun’. But every metaphor can be literally paraphrased, since if ‘metaphorically’ is prefixed to a metaphor, the result says literally what the metaphor says figuratively – the metaphorical meaning of ‘Juliet is the sun’, for example, is the literal meaning of ‘metaphorically, Juliet is the (...) sun’. (shrink)

Models are being used extensively for practicing and understanding scientific, engineering and mathematical subjects, but are rarely used as art analyzing tools, particularly, in learning environments. Contrarily, using art to explain mathematical ideas is not unprecedented. Strogatz (1988), for example, built a model based on Romeo and Juliet’s love story and used it to explain the idea of differential mathematics, and system dynamics. Artwork, specially written and plastic classics, is a fixed form of art. We frame them and put (...) them in a gallery, or a book (digital or physical). We don’t try to “fix” them or optimize their functioning, we analyze them to find meaning, intention, and patterns. In this article, we aim to show how, by building models combined with simple mathematical representations and analogies, it is possible to understand literary texts, from the prism of system and complexity theories, which emphasize the dynamic, non-linear, and non-reductionist aspects of the observed. We’ll demonstrate how modeling processes of three cultural assets, allow active correspondence with the original textual art, by treating them as systemic objects with interactions and dynamics. They will be analyzed while raising questions about the significance of modeling as a cognitive learning process. (shrink)

Much has been written on the relative merits of different readings of Wittgenstein's Tractatus Logico-Philosophicus. The recent renewal of the debate has almost exclusively been concerned with variants of the ineffabilist (metaphysical) reading of TL-P - notable such readings have been advanced by Elizabeth Anscombe, P. M. S. Hacker and H. O. Mounce - and the recently advanced variants of therapeutic (resolute) readings - notable advocates of which are James Conant, Cora Diamond, Juliet Floyd and Michael Kremer. During this (...) debate, there have been a number of writers who have tried to develop a third way, incorporating what they see as insights and avoiding what they see as flaws in both the ineffabilist and resolute readings. The most prominent advocates of these elucidatory readings of TL-P are Dan Hutto (2003) and Marie McGinn (1999). In this paper we subject Hutto's and McGinn's readings of TL-P to critical scrutiny. We find that in seeking to occupy the middle ground they ultimately find themselves committed to (and in the process commit Wittgenstein to) the very ineffabilism they (and Wittgenstein) are seeking to overcome. (shrink)

In the Appendix I of his "Remarks on the Foundations of Mathematics", Wittgenstein elaborates a different interpretation of Gödel’s First Incompleteness Theorem, which we have come to refer to as "Gödel’s Theorem" or "Incompleteness Theorem". This nomenclature arises from the recognition that the so-called "Second Incompleteness Theorem" is essentially a corollary of the primary theorem. Wittgenstein aims to reassess Gödel’s conclusion that there exist true formulas not demonstrable within formal systems capable of representing a sufficient amount of arithmetic theory. Gödel’s (...) initial reaction, as well as other commentators, was that Wittgenstein had not understood the proof. Nevertheless, recent commentators view worthy commentaries in wittgensteinian writings: some commentators, such as Juliet Floyd and Hilary Putnam, distinguish between mathematical proof and philosophical prose that surrounds the theorem, making it possible to understand Wittgenstein’s remarks. Ultimately, Wittgenstein’s observations serve as a lens through which Gödel’s theorem can be reconsidered within the realm of non-classical logics, such as paraconsistent logic. (shrink)

Lovers typically entertain two sorts of thoughts about their beloveds. On the one hand, they think that some qualities of their beloveds provide reasons for loving them. Romeo would say that he loves Juliet in virtue of the way she is. On the other hand, they regard their beloveds as irreplaceable. Romeo would never be willing to exchange Juliet with another maiden. Yet it may be asked how these two sorts of thoughts can coherently coexist. If some qualities (...) of Juliet justify Romeo’s love for her, shouldn’t another maiden with the same qualities be equally lovable for him? This paper draws some distinctions that we take to be crucial to the understanding of reasons for love. Its aim is to show that, even though the claim that beloveds as irreplaceable is plausible to some extent, there is at least one interesting sense in which lovers are replaceable. (shrink)