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This study aims to explain the Indian taxpayers’ harassment saga in the name of revenue collections by the taxmen.

The study gas adopted descriptive viewpoints supported by empirical evidence.

Pursuant to the recent amendments in the Act, a good number of Sections such as 132(1), 132(1 A) and 153 A have empowered the tax officials to conduct raids without explaining the reasons, call for papers for reopening assessments of cases of a decade old and has increased the quantum of penalty for the default period substantially.

The paper is an original one and free from plagiarism.

Creating a BIM-enabled learning space that spans both higher education and industry offers the possibility of immersive and integrated learning on the basis of real, up-to-date project data for a new generation of students who will be “BIM natives” and can “think in BIM”. This paper aims to elaborate the concept of BIM as a learning environment so that it can be produced for Architecture Engineering Construction (AEC) educational purposes.

The complementary theoretical lenses of Experiential Learning, Structuration Theory and Systems Theory are adopted for conceptualising a BIM-enabled Learning Environment (BLE).

The BLE is proposed in the form of a social system embedded within both the education system and the industry system. The BLE is described in terms of its structures and component subsystems, inputs, outputs and flows at different scales.

In this initial paper, the BLE is merely outlined and its constituent structures alluded to. Further investigation is required to fully detail the BLE.

By describing the identified structures in still more detail, the BLE can be understood to the extent that it can be reproduced in practice for actual learning. This is the goal and expectation going forward.

The derived BLE is described in social terms and this reflects the centrality of social activity to both building and learning. Technology, processes and traditional industry roles are subordinated into supporting functions. This potentially offers opportunities for learners to reflect on all of these and to consider ways of improving them.

People with visual impairments or blindness (PwVIB) are mostly excluded from tourism activities. Despite the rise of assistive technology (AT) solutions in Tourism, acceptance remains low because of the difficulty of providing the right functionality, effectiveness and usability. Arguably, it can be said that disability-oriented training can affect the latter two and, therefore, an AT solution’s acceptance. This paper aims to contribute to the theory development and conceptualization of technology acceptance of AT solutions in Tourism by studying, in the context of the Unified Theory of Acceptance and Use of Technology (UTAUT), the effects of training PwVIB on using AT solutions. This study presents the effects of training on the tourism behavior of PwVIB and provides valuable information to the stakeholders.

Questionnaire data collected from 128 PwVIB after evaluating an AT were subjected to exploratory and confirmatory factor analysis and structural equation modeling followed by post-evaluation interviews. The used application, called BlindMuseumTourer, enables high-precision autonomous indoor navigation for PwVIB in tourist places like museums and places of health care.

The results of this study indicate the partial satisfaction of the extended model validating the importance of performance expectancy and training (the new factor) in predicting the behavioral intention of PwVIB tourists toward using ATs during their tourist activities. This suggests that practitioners have to provide performant technological solutions accompanied by special training sessions for improved engagement and satisfaction.

This study contributes to the UTAUT theory in the context of Tourism for PwVIB by adding a new factor and replacing two moderator variables. To the best of the authors’ knowledge, no similar work is studying AT acceptance by PwVIB in the tourism literature. Furthermore, the validation process used a novel indoor navigation application, demonstrating its effectiveness in the Tactual Museum of Greece.

视障或失明人士（PwVIB）大多被排除在旅游活动之外。尽管辅助技术（AT）解决方案在旅游业中兴起, 但由于难以提供适当的功能、有效性和可用性, 接受度仍然很低。可以说, 以残疾为导向的培训会影响后两者, 从而影响对辅助技术解决方案的接受程度。本文旨在通过在技术接受和使用统一理论（UTAUT）的背景下, 研究培训 PwVIB 对使用 AT 解决方案的影响, 为旅游行业对 AT 解决方案的技术接受的理论发展和概念化做出贡献。本研究将介绍培训对 PwVIB 旅游行为的影响, 并为利益相关者提供有价值的信息。

对 128 名无身份者在评估了辅助设施后收集的问卷数据进行了探索性因素分析、确认性因素分析和结构方程模型分析, 然后进行了评估后访谈。所采用的应用程序名为 “BlindMuseumTourer”, 可在博物馆和医疗场所等旅游景点为 PwVIB 提供高精度的自主室内导航。

结果表明, 扩展模型的部分结果验证了性能预期和培训（新因素）在预测无障碍游客在旅游活动中使用自动视听设备的行为意向方面的重要性。这表明, 从业人员必须提供性能优越的技术解决方案, 并辅以专门的培训课程, 以提高参与度和满意度。

本研究通过增加一个新因素和替换两个调节变量, 为UTAUT 理论在无障碍游客旅游方面的应用做出了贡献。据我们所知, 在旅游文献中, 还没有类似的工作是研究 PwVIB 对 AT 的接受程度。此外, 在验证过程中还使用了一个新颖的室内导航应用程序, 并在希腊触觉博物馆展示了其有效性。

Las personas con discapacidad visual o ceguera (PwVIB) están excluidas en su mayoría de las actividades turísticas. A pesar del auge de las soluciones de tecnología de asistencia (TA) en el turismo, su aceptación sigue siendo baja debido a la dificultad de proporcionar la funcionalidad, eficacia y usabilidad adecuadas. Podría decirse que la formación orientada a la discapacidad puede afectar a las dos últimas y, por tanto, a la aceptación de una solución de TA. Este artículo pretende contribuir al desarrollo teórico y a la conceptualización de la aceptación de las soluciones de tecnología de apoyo en el turismo estudiando, en el contexto de la Teoría Unificada de la Aceptación y el Uso de la Tecnología (UTAUT), los efectos de la formación de las PwVIB en la utilización de las soluciones de tecnología de apoyo. El estudio presentará los efectos de la formación en el comportamiento turístico de las PwVIB y proporcionará información valiosa a las partes interesadas.

Los datos del cuestionario recogidos de 128 PwVIB tras la evaluación de una TA se sometieron a un Análisis Factorial Exploratorio y Confirmatorio y a un Modelado de Ecuaciones Estructurales, seguidos de entrevistas posteriores a la evaluación. La aplicación empleada, denominada BlindMuseumTourer, permite la navegación autónoma en interiores de alta precisión para PwVIB en lugares turísticos como museos y lugares de asistencia sanitaria.

Los resultados indican la satisfacción parcial del modelo ampliado validando la importancia de la expectativa de rendimiento y la formación en la predicción de la intención conductual de los turistas PwVIB por lo que sugieren a los profesionales que las sesiones especiales de formación son esenciales para el compromiso y la satisfacción de los usuarios.

Este estudio contribuye a la teoría UTAUT en el contexto del turismo para PwVIB añadiendo un nuevo factor y sustituyendo dos variables moderadoras. Hasta donde se sabe, no existe ningún trabajo similar que estudie la aceptación de la TA por parte de las PwVIB en la literatura sobre turismo. Además, en el proceso de validación se utilizó una novedosa aplicación de navegación en interiores que ha demostrado su eficacia en el Museo Táctico de Grecia.

This study aims to present a vision-guided robotic system design for application in vat photopolymerization additive manufacturing (AM), enabling vat photopolymerization AM hybrid with injection molding process.

In the system, a robot equipped with a camera and a custom-made gripper as well as driven by a visual servoing (VS) controller is expected to perceive objective, handle variation, connect multi-process steps in soft tooling process and realize automation of vat photopolymerization AM. Meanwhile, the vat photopolymerization AM printer is customized in both hardware and software to interact with the robotic system.

By ArUco marker-based vision-guided robotic system, the printing platform can be manipulated in arbitrary initial position quickly and robustly, which constitutes the first step in exploring automation of vat photopolymerization AM hybrid with soft tooling process.

The vision-guided robotic system monitors and controls vat photopolymerization AM process, which has potential for vat photopolymerization AM hybrid with other mass production methods, for instance, injection molding.

Rural consumers’ in- and out-shopping intention has been a research topic for many years. This study investigates the relationship between social identity and rural consumersʼ intent to shop within their local community, along with a number of moderating demographic variables. Using a sample of respondents from the Midwest, this study found a significant and positive relationship between rural consumers who socially identify with people in their local community and their intent to inshop. The influence of several demographic moderators is also explored, and implications for practice and future re-search are discussed.

The immigrant entrepreneurship literature indicates that immigrant entrepreneurs reap numerous benefits from their co-ethnic communities℉ social capital. These benefits, however, often come at a price because scholars note the potential for this community social capital to impose limitations on the entrepreneurs. While the literature largely focuses on the benefits of social capital, there is no research on what motivates the immigrant entrepreneurs to engage with their co-ethnic community in terms of contributing to, and utilizing, their co-ethnic communities℉ social capital, and the consequences these may have on their enterprises. Addressing this gap in the literature is important in the development of successful immigrant enterprises. Thus, based on a model posited by Portes and Sensenbrenner (1993), we suggest that immigrant entrepreneurs℉ motivations will influence their use of, and contributions to, co-ethnic community social capital, impacting, in turn, business success. We contribute to both the immigrant entrepreneurship and social capital research through exploring how entrepreneurs℉ motives, with respect to their co-ethnic communities℉ social capital, influence business success.

Acting entrepreneurially in nascent industries is a complex endeavor characterized by uncertainty and ambiguity. Nevertheless, entirely new industries do emerge, often as a direct result of entrepreneurial behavior. We extend and apply discovery and creation approaches to study entrepreneurial behavior during industry emergence by means of qualitative analysis of a film about the personal computer (PC) industry℉s formative years. We find that discovery and creation behavior are fundamentally interrelated and share a common element: bricolage. Moreover, ideological activism is a major component of entrepreneurial behavior in a new industry℉s formative years during both creation and discovery processes. Implications for research and practice are discussed.

When we take the lens of race, ethnicity, gender, and class to the collected academic work on women business owners, what does it reveal? What do we really know? Are there differing definitions of success across segments of the women businessowner demographics? Do the challenges faced by African American women entrepreneurs differ from those confronting white female entrepreneurs? Do immigrant female women businessowners face more significant institutional barriers than their counterparts who have been U.S. citizens for at least two generations? Are there similar reasons for starting their businesses?