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Active service is one of key problems of ubiquitous computing paradigm. Context‐aware computing is helpful to carry out this service. Because the context is changing with the movement or shift of the user, its uncertainty often exists. Context‐aware computing with uncertainty includes obtaining context information, forming model, fusing of aware context and managing context information. In this paper, we focus on modeling and computing of aware context information with uncertainty for making dynamic decision during seamless mobility. Our insight is to combine dynamic context‐aware computing with improved Random Set Theory (RST) and extended D‐S Evidence Theory (EDS). We re‐examine formalism of random set, argue the limitations of the direct numerical approaches, give new modeling mode based on RST for aware context and propose our computing approach of modeled aware context.In addition, we extend classic D‐S Evidence Theory after considering context’s reliability, time‐efficiency and relativity, compare relative computing methods. After enumerating experimental examples of our active space, we provide the evaluation. By comparisons, the validity of new context‐aware computing approach based on RST or EDS for ubiquitous active service with uncertainty information has been successfully tested.

In countries where the electronic levy (e-levy) has been implemented, one question that resonates with the populace is, “how much would you want to pay for e-levy per transaction?” In response, varied perspectives have been shared with no convergence. Against this background, this study seeks to estimate people's willingness to pay (WTP) for electronic transaction levy in Ghana, while analysing the associated determinants.

This study relies on a survey of 2,810 respondents obtained from February 9 to 16, 2022 in Ghana. A multivariate logit model was estimated with its marginal effects. Further, a robustness check was undertaken using the linear probability model to validate the results.

With respect to the sample, the authors find evidence that approximately 46% of the respondents are not willing to pay any amount per transaction for the e-levy. Second, about 21% of the respondents are willing to pay Ghs0.5% as e-levy per transaction. Furthermore, about 10% of the respondents are willing to pay 1% per transaction as e-levy. Those who indicated that they would pay rates above 1% (specifically, 1.50%–1.75%) per transaction are less than 5%. For flat rates, approximately 10% of the respondents were willing to pay Ghs5 per month for all transactions above Ghs100. All others who are interested in other flat rates together are less than 5% of the respondents. The key statistically significant determinants of the probability that an individual would be willing to pay for the e-levy are also provided. This study recommends a comprehensive dialogue between the government and all stakeholders to reach a reasonable conclusion on an acceptable e-levy rate and by extension, implementation strategies.

To the best of the researchers' knowledge, this is the first empirical study that estimates individuals' willingness to pay for e-levy on electronic transactions in a developing country.

Gives introductory remarks about chapter 1 of this group of 31 papers, from ISEF 1999 Proceedings, in the methodologies for field analysis, in the electromagnetic community. Observes that computer package implementation theory contributes to clarification. Discusses the areas covered by some of the papers ‐ such as artificial intelligence using fuzzy logic. Includes applications such as permanent magnets and looks at eddy current problems. States the finite element method is currently the most popular method used for field computation. Closes by pointing out the amalgam of topics.

The purpose of this study is to solve two unique but difficult partial differential equations: the foam drainage equation and the nonlinear time-fractional fisher’s equation. Through our methods, we aim to provide accurate solutions and gain a deeper understanding of the intricate behaviors exhibited by these systems.

In this study, we use a dual technique that combines the Aboodh residual power series method and the Aboodh transform iteration method, both of which are combined with the Caputo operator.

We develop exact and efficient solutions by merging these unique methodologies. Our results, presented through illustrative figures and data, demonstrate the efficacy and versatility of the Aboodh methods in tackling such complex mathematical models.

Owing to their fractional derivatives and nonlinear behavior, these equations are crucial in modeling complex processes and confront analytical complications in various scientific and engineering contexts.

The purpose of this study is to examine the indirect relationship between the mandatory adoption of International Financial Reporting Standards for small and medium-sized enterprises (IFRS for SMEs) and the corporate governance index (CGI) by checking the mediating effect of the quality of financial statements (QFS) on this relationship.

The main objective of the IFRS for SMEs standard is to meet the specific needs of SMEs in transition and developing economies. Here, the authors used the structural equation method to investigate SMEs in countries that mandate the application of IFRS for SMEs for the years 2010 (pre-adoption) and 2016 (post-adoption). The final sample covered two emerging countries: the Dominican Republic and El Salvador.

The results show a positive association between the adoption of IFRS for SMEs, CGI and QFS. Furthermore, the findings confirm that the relationship between IFRS for SMEs adoption and CGI is under the control of the QFS.

This study provides standard setters and managers of SMEs with an overview of the importance of QFS on the significance of this relationship in emerging countries. The study contributes to the literature by examining the indirect relationship between IFRS for SMEs and CGI and building a CGI that integrates a set of governance practices linked to SMEs.

The purpose of this paper is to investigate the health and medicinal importance of bush tea (Athrixia phylicoides DC) and special tea (Monsonia burkeana Planch. ex Harv), two of Southern African indigenous herbal teas.

The two herbal teas, A. phylicoides and M. burkeana were extracted individually and in combined ratios for analysis. The phenolic content was determined and the different phenolic compounds were identified using thin-layer chromatography (TLC) and high-performance liquid chromatography (HPLC). The anti-diabetic activity of the teas was determined by evaluating the inhibition of both α-amylase and α-glucosidase in vitro. The anti-proliferative activity was measured on human cervical cancer (HeLa) cell line using the MTT (3-(4,5-dimethylthiazol-2-yl)2,5-diphenyltetrazolium) assay.

Gallic acid, chlorogenic acid and quercetin were identified to be present in significant quantities by TLC. The HPLC quantified the presence of catechin (1.567 mg/g) and chlorogenic acid (1.862 mg/g) in special tea while chlorogenic acid (1.288 mg/g) was present in bush tea. Bush tea and special tea expressed significant levels of phenolic content and high antioxidant activities. Special tea (S100) expressed high inhibition of α-amylase, α-glucosidase and HeLa cell line proliferation when compared to bush tea (B100).

Both bush tea and special tea could provide an alternative for treatment and management of both diabetes and cervical cancer. However, future studies are needed to investigate their synergistic effect with a wide range of other commercial herbal teas.