Case Report
Presenting a Model for Predicting the Risk of Technology Transfer Using the Backpropagation Algorithm Case Study: The Pharmaceutical-Nutritional Supplement Industry
Saeed Shavvalpour*
,
Hamideh Heydari
Issue:
Volume 13, Issue 3, September 2025
Pages:
174-186
Received:
17 January 2025
Accepted:
30 June 2025
Published:
18 July 2025
Abstract: The dietary and pharmaceutical supplements industry is of particular importance due to its key role in improving human and animal health, as well as its impact on economic and agricultural development. Technology transfer in this industry requires attention to factors such as tacit knowledge, the use of appropriate technology transfer methods, and the ability of recipient organizations to absorb and recreate the technology. It is a complex process that necessitates identifying and assessing the associated risks. Moreover, one of the main challenges in technology transfer is the inherently non-transferable nature of tacit knowledge, which must be recreated within recipient organizations. This increases the risks, complexity, and costs of technology transfer, potentially resulting in negative effects on individuals' health, environmental sustainability, and the economic success of producers. In this study, the backpropagation algorithm is used for modeling the technology transfer risk assessment. Initially, the components of technology transfer risk assessment are identified. Then, these components are categorized using the Delphi method and expert panels, and finally, a model is built and estimated, with the data for this stage being generated using the backpropagation algorithm. The required information is collected through a structured questionnaire. The results show that, based on the proposed model, it is possible to predict technology transfer risks in the pharmaceutical-nutritional supplement industry with an accuracy of 0.68.
Abstract: The dietary and pharmaceutical supplements industry is of particular importance due to its key role in improving human and animal health, as well as its impact on economic and agricultural development. Technology transfer in this industry requires attention to factors such as tacit knowledge, the use of appropriate technology transfer methods, and ...
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Research Article
Taxpayers' Awareness, Taxpayers' Perception, and Tax Compliance in the Informal Sector Within the Oyo North Senatorial District of Nigeria
Folayan Oluwadare David*,
Bello Adewale Olufisayo
Issue:
Volume 13, Issue 3, September 2025
Pages:
187-195
Received:
6 June 2025
Accepted:
25 June 2025
Published:
30 July 2025
DOI:
10.11648/j.sjbm.20251303.12
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Views:
Abstract: This research paper examined the relationship between taxpayers' awareness, taxpayers' perception, and tax compliance in the informal sector within the Oyo North Senatorial District of Nigeria. The informal sector plays a significant role in the Nigerian economy but often faces challenges related to tax compliance. The study aimed to provide empirical evidence on how taxpayers' awareness and perception influence their compliance behavior in this sector. Through a comprehensive survey conducted among informal sector taxpayers in Oyo North Senatorial District, valuable insights were gathered regarding their awareness of tax obligations, perceptions of the tax system, and their compliance behaviors. The findings indicate that taxpayers' awareness of tax obligations has positive and significant influences their compliance with tax laws with β = 0.144 at PV> 0.05. The study also revealed that taxpayers' perceptions of the fairness and effectiveness of the tax system has positive and significant influence on tax compliance behavior β = 0.588 at PV> 0.05. Overall, the research underscores the need for targeted interventions aimed at enhancing taxpayers' awareness and fostering a positive perception of the tax system to promote higher levels of compliance in the informal sector of Oyo North Senatorial District, Nigeria. This study contributes to the existing literature on tax compliance behavior in developing countries and provides practical implications for policymakers, tax authorities, and other stakeholders involved in tax administration and enforcement efforts.
Abstract: This research paper examined the relationship between taxpayers' awareness, taxpayers' perception, and tax compliance in the informal sector within the Oyo North Senatorial District of Nigeria. The informal sector plays a significant role in the Nigerian economy but often faces challenges related to tax compliance. The study aimed to provide empiri...
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