Search results for: Tony Woodall
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 23

Search results for: Tony Woodall

23 Corporate Social Responsibility and Corporate Reputation: A Bibliometric Analysis

Authors: Songdi Li, Louise Spry, Tony Woodall

Abstract:

Nowadays, Corporate Social responsibility (CSR) is becoming a buzz word, and more and more academics are putting efforts on CSR studies. It is believed that CSR could influence Corporate Reputation (CR), and they hold a favourable view that CSR leads to a positive CR. To be specific, the CSR related activities in the reputational context have been regarded as ways that associate to excellent financial performance, value creation, etc. Also, it is argued that CSR and CR are two sides of one coin; hence, to some extent, doing CSR is equal to establishing a good reputation. Still, there is no consensus of the CSR-CR relationship in the literature; thus, a systematic literature review is highly in need. This research conducts a systematic literature review with both bibliometric and content analysis. Data are selected from English language sources, and academic journal articles only, then, keyword combinations are applied to identify relevant sources. Data from Scopus and WoS are gathered for bibliometric analysis. Scopus search results were saved in RIS and CSV formats, and Web of Science (WoS) data were saved in TXT format and CSV formats in order to process data in the Bibexcel software for further analysis which later will be visualised by the software VOSviewer. Also, content analysis was applied to analyse the data clusters and the key articles. In terms of the topic of CSR-CR, this literature review with bibliometric analysis has made four achievements. First, this paper has developed a systematic study which quantitatively depicts the knowledge structure of CSR and CR by identifying terms closely related to CSR-CR (such as ‘corporate governance’) and clustering subtopics emerged in co-citation analysis. Second, content analysis is performed to acquire insight on the findings of bibliometric analysis in the discussion section. And it highlights some insightful implications for the future research agenda, for example, a psychological link between CSR-CR is identified from the result; also, emerging economies and qualitative research methods are new elements emerged in the CSR-CR big picture. Third, a multidisciplinary perspective presents through the whole bibliometric analysis mapping and co-word and co-citation analysis; hence, this work builds a structure of interdisciplinary perspective which potentially leads to an integrated conceptual framework in the future. Finally, Scopus and WoS are compared and contrasted in this paper; as a result, Scopus which has more depth and comprehensive data is suggested as a tool for future bibliometric analysis studies. Overall, this paper has fulfilled its initial purposes and contributed to the literature. To the author’s best knowledge, this paper conducted the first literature review of CSR-CR researches that applied both bibliometric analysis and content analysis; therefore, this paper achieves its methodological originality. And this dual approach brings advantages of carrying out a comprehensive and semantic exploration in the area of CSR-CR in a scientific and realistic method. Admittedly, its work might exist subjective bias in terms of search terms selection and paper selection; hence triangulation could reduce the subjective bias to some degree.

Keywords: Corporate social responsibility, corporate reputation, bibliometric analysis, software data analysis.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 937
22 QoS Routing in Wired Sensor Networks with Partial Updates

Authors: Arijit Ghos, Tony Gigargis

Abstract:

QoS routing is an important component of Traffic Engineering in networks that provide QoS guarantees. QoS routing is dependent on the link state information which is typically flooded across the network. This affects both the quality of the routing and the utilization of the network resources. In this paper, we examine establishing QoS routes with partial state updates in wired sensor networks.

Keywords:

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1206
21 A Review of Methods for 2D/3D Registration

Authors: Panos D. Kotsas, Tony Dodd

Abstract:

2D/3D registration is a special case of medical image registration which is of particular interest to surgeons. Applications of 2D/3D registration are [1] radiotherapy planning and treatment verification, spinal surgery, hip replacement, neurointerventions and aortic stenting. The purpose of this paper is to provide a literature review of the main methods for image registration for the 2D/3D case. At the end of the paper an algorithm is proposed for 2D/3D registration based on the Chebyssev polynomials iteration loop.

Keywords: Medical image registration, review, 2D/3D

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2945
20 Clinical Benefits of an Embedded Decision Support System in Anticoagulant Control

Authors: Tony Austin, Shanghua Sun, Nathan Lea, Steve Iliffe, Dipak Kalra, David Ingram, David Patterson

Abstract:

Computer-based decision support (CDSS) systems can deliver real patient care and increase chances of long-term survival in areas of chronic disease management prone to poor control. One such CDSS, for the management of warfarin, is described in this paper and the outcomes shown. Data is derived from the running system and show a performance consistently around 20% better than the applicable guidelines.

Keywords: "Decision Support", "Anticoagulant Control"

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1986
19 E-Books in Malaysian Primary Schools: The Terengganu Chapter

Authors: Azelin Mohamed Noor, Abd Mutalib Embong, Muhamad Ridhuan Tony Lim Abdullah

Abstract:

After the Terengganu state government decided to give a boost in teaching and learning through the allocation of free ebooks to all Primary five and six students; it was time to examine the presence of e-books in the classrooms. A survey was conducted on 101 students to determine how they felt about using the e-book and their experiences. It was discovered that a majority of these students liked using the e-book. However, although they had little problems using the e-book and the e-book helped to lighten the schoolbags, these new-age textbooks were not fully utilized. It is implied that perhaps the school administrators, teachers and students may not be able to overcome the unfamiliar characteristics of the e-book and its limitations.

Keywords: E-books, students, classroom, limitations

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4223
18 Rigid and Non-rigid Registration of Binary Objects using the Weighted Ratio Image

Authors: Panos Kotsas, Tony Dodd

Abstract:

This paper presents the application of a signal intensity independent similarity criterion for rigid and non-rigid body registration of binary objects. The criterion is defined as the weighted ratio image of two images. The ratio is computed on a voxel per voxel basis and weighting is performed by setting the raios between signal and background voxels to a standard high value. The mean squared value of the weighted ratio is computed over the union of the signal areas of the two images and it is minimized using the Chebyshev polynomial approximation.

Keywords: rigid and non-rigid body registration, binary objects

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1332
17 Design Considerations of Scheduling Systems Suitable for PCB Manufacturing

Authors: Oscar Fernandez-Flores, Tony Speer, Rodney Day

Abstract:

This paper identifies five key design characteristics of production scheduling software systems in printed circuit board (PCB) manufacturing. The authors consider that, in addition to an effective scheduling engine, a scheduling system should be able to process a preventative maintenance calendar, to give the user the flexibility to handle data using a variety of electronic sources, to run simulations to support decision-making, and to have simple and customisable graphical user interfaces. These design considerations were the result of a review of academic literature, the evaluation of commercial applications and a compilation of requirements of a PCB manufacturer. It was found that, from those systems that were evaluated, those that effectively addressed all five characteristics outlined in this paper were the most robust of all and could be used in PCB manufacturing.

Keywords: Decision-making, ERP, PCB, scheduling.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1804
16 Biologically Inspired Controller for the Autonomous Navigation of a Mobile Robot in an Evasion Task

Authors: Dejanira Araiza-Illan, Tony J. Dodd

Abstract:

A novel biologically inspired controller for the autonomous navigation of a mobile robot in an evasion task is proposed. The controller takes advantage of the environment by calculating a measure of danger and subsequently choosing the parameters of a reinforcement learning based decision process. Two different reinforcement learning algorithms were used: Qlearning and Sarsa (λ). Simulations show that selecting dynamic parameters reduce the time while executing the decision making process, so the robot can obtain a policy to succeed in an escaping task in a realistic time.

Keywords: Autonomous navigation, mobile robots, reinforcement learning.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1481
15 A Tubular Electrode for Radiofrequency Ablation Therapy

Authors: Carlos L. Antunes, Tony R. Almeida, Nélia Raposeiro, Belarmino Gonçalves, Paulo Almeida, André Antunes

Abstract:

In the last two decades radiofrequency ablation (RFA) has been considered a promising medical procedure for the treatment of primary and secondary malignancies. However, the needle-based electrodes so far developed for this kind of treatment are not suitable for the thermal ablation of tumors located in hollow organs like esophagus, colon or bile duct. In this work a tubular electrode solution is presented. Numerical and experimental analyses were performed to characterize the volume of the lesion induced. Results show that this kind of electrode is a feasible solution and numerical simulation might provide a tool for planning RFA procedure with some accuracy.

Keywords: 3D modeling, cancer, medical therapy, radiofrequency ablation.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1875
14 An Engineering Approach to Forecast Volatility of Financial Indices

Authors: Irwin Ma, Tony Wong, Thiagas Sankar

Abstract:

By systematically applying different engineering methods, difficult financial problems become approachable. Using a combination of theory and techniques such as wavelet transform, time series data mining, Markov chain based discrete stochastic optimization, and evolutionary algorithms, this work formulated a strategy to characterize and forecast non-linear time series. It attempted to extract typical features from the volatility data sets of S&P100 and S&P500 indices that include abrupt drops, jumps and other non-linearity. As a result, accuracy of forecasting has reached an average of over 75% surpassing any other publicly available results on the forecast of any financial index.

Keywords: Discrete stochastic optimization, genetic algorithms, genetic programming, volatility forecast

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1631
13 Expression of Security Policy in Medical Systems for Electronic Healthcare Records

Authors: Nathan C. Lea, Tony Austin, Stephen Hailes, Dipak Kalra

Abstract:

This paper introduces a tool that is being developed for the expression of information security policy controls that govern electronic healthcare records. By reference to published findings, the paper introduces the theory behind the use of knowledge management for automatic and consistent security policy assertion using the formalism called the Secutype; the development of the tool and functionality is discussed; some examples of Secutypes generated by the tool are provided; proposed integration with existing medical record systems is described. The paper is concluded with a section on further work and critique of the work achieved to date.

Keywords: Information Security Policy, Electronic Healthcare Records, Knowledge Management, Archetypes, Secutypes.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1352
12 Echo State Networks for Arabic Phoneme Recognition

Authors: Nadia Hmad, Tony Allen

Abstract:

This paper presents an ESN-based Arabic phoneme recognition system trained with supervised, forced and combined supervised/forced supervised learning algorithms. Mel-Frequency Cepstrum Coefficients (MFCCs) and Linear Predictive Code (LPC) techniques are used and compared as the input feature extraction technique. The system is evaluated using 6 speakers from the King Abdulaziz Arabic Phonetics Database (KAPD) for Saudi Arabia dialectic and 34 speakers from the Center for Spoken Language Understanding (CSLU2002) database of speakers with different dialectics from 12 Arabic countries. Results for the KAPD and CSLU2002 Arabic databases show phoneme recognition performances of 72.31% and 38.20% respectively.

Keywords: Arabic phonemes recognition, echo state networks (ESNs), neural networks (NNs), supervised learning.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2409
11 M-Learning Curriculum Design for Secondary School: A Needs Analysis

Authors: Muhammad Ridhuan Tony Lim Abdullah, Saedah Siraj

Abstract:

The learning society has currently transformed from 'wired society' to become 'mobile society' which is facilitated by wireless network. To suit to this new paradigm, m-learning was given birth and rapidly building its prospect to be included in the future curriculum. Research and studies on m-learning spruced up in numerous aspects but there is still scarcity in studies on curriculum design of m-learning. This study is a part of an ongoing bigger study probing into the m-learning curriculum for secondary schools. The paper reports on the first phase of the study which aims to probe into the needs of curriculum design for m-learning at the secondary school level and the researcher adopted the needs analysis method. Data accrued from responses on survey questionnaires based on Lickert-point scale were analyzed statistically. The findings from this preliminary study serve as a basis for m-learning curriculum development for secondary schools.

Keywords: curriculum design, e-learning, future curriculum, m-learning

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2645
10 Buzan Mind Mapping: An Efficient Technique for Note-Taking

Authors: T. K. Tee, M. N. A. Azman, S. Mohamed, Muhammad, M., M. M. Mohamad, J. Md Yunos, M. H. Yee, W. Othman

Abstract:

Buzan mind mapping is an efficient system of note-taking that makes revision a fun thing to do for students. Tony Buzan has been teaching children all over the world for the past thirty years and has proved that mind maps are the magic formula in the classroom for everyone. The purpose of this paper is to discuss the importance of Buzan mind mapping as a note-taking technique for the secondary school students. This paper also examines the mind mapping technique, advantages and disadvantages of hand-drawn mind maps. Samples of students’ mind maps were presented and discussed.

Keywords: Buzan Mind Mapping, note-taking technique, hand-drawn mind maps.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 9396
9 Rigid Registration of Reduced Dimension Images using 1D Binary Projections

Authors: Panos D. Kotsas, Tony Dodd

Abstract:

The purpose of this work is to present a method for rigid registration of medical images using 1D binary projections when a part of one of the two images is missing. We use 1D binary projections and we adjust the projection limits according to the reduced image in order to perform accurate registration. We use the variance of the weighted ratio as a registration function which we have shown is able to register 2D and 3D images more accurately and robustly than mutual information methods. The function is computed explicitly for n=5 Chebyshev points in a [-9,+9] interval and it is approximated using Chebyshev polynomials for all other points. The images used are MR scans of the head. We find that the method is able to register the two images with average accuracy 0.3degrees for rotations and 0.2 pixels for translations for a y dimension of 156 with initial dimension 256. For y dimension 128/256 the accuracy decreases to 0.7 degrees for rotations and 0.6 pixels for translations.

Keywords: binary projections, image registration, reduceddimension images.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1459
8 Kernel Matching versus Inverse Probability Weighting: A Comparative Study

Authors: Andy Handouyahia, Tony Haddad, Frank Eaton

Abstract:

Recent quasi-experimental evaluation of the Canadian Active Labour Market Policies (ALMP) by Human Resources and Skills Development Canada (HRSDC) has provided an opportunity to examine alternative methods to estimating the incremental effects of Employment Benefits and Support Measures (EBSMs) on program participants. The focus of this paper is to assess the efficiency and robustness of inverse probability weighting (IPW) relative to kernel matching (KM) in the estimation of program effects. To accomplish this objective, the authors compare pairs of 1,080 estimates, along with their associated standard errors, to assess which type of estimate is generally more efficient and robust. In the interest of practicality, the authorsalso document the computationaltime it took to produce the IPW and KM estimates, respectively.

Keywords: Treatment effect, causal inference, observational studies, Propensity score based matching, Kernel Matching, Inverse Probability Weighting, Estimation methods for incremental effect.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 6926
7 Economic Evaluations Using Genetic Algorithms to Determine the Territorial Impact Caused by High Speed Railways

Authors: Gianluigi De Mare, Tony Leopoldo Luigi Lenza, Rino Conte

Abstract:

The evolution of technology and construction techniques has enabled the upgrading of transport networks. In particular, the high-speed rail networks allow convoys to peak at above 300 km/h. These structures, however, often significantly impact the surrounding environment. Among the effects of greater importance are the ones provoked by the soundwave connected to train transit. The wave propagation affects the quality of life in areas surrounding the tracks, often for several hundred metres. There are substantial damages to properties (buildings and land), in terms of market depreciation. The present study, integrating expertise in acoustics, computering and evaluation fields, outlines a useful model to select project paths so as to minimize the noise impact and reduce the causes of possible litigation. It also facilitates the rational selection of initiatives to contain the environmental damage to the already existing railway tracks. The research is developed with reference to the Italian regulatory framework (usually more stringent than European and international standards) and refers to a case study concerning the high speed network in Italy.

Keywords: Impact, compensation for financial loss, depreciation of property, railway network design, genetic algorithms.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1764
6 Improving Packet Latency of Video Sensor Networks

Authors: Arijit Ghosh, Tony Givargis

Abstract:

Video sensor networks operate on stringent requirements of latency. Packets have a deadline within which they have to be delivered. Violation of the deadline causes a packet to be treated as lost and the loss of packets ultimately affects the quality of the application. Network latency is typically a function of many interacting components. In this paper, we propose ways of reducing the forwarding latency of a packet at intermediate nodes. The forwarding latency is caused by a combination of processing delay and queueing delay. The former is incurred in order to determine the next hop in dynamic routing. We show that unless link failures in a very specific and unlikely pattern, a vast majority of these lookups are redundant. To counter this we propose source routing as the routing strategy. However, source routing suffers from issues related to scalability and being impervious to network dynamics. We propose solutions to counter these and show that source routing is definitely a viable option in practical sized video networks. We also propose a fast and fair packet scheduling algorithm that reduces queueing delay at the nodes. We support our claims through extensive simulation on realistic topologies with practical traffic loads and failure patterns.

Keywords: Sensor networks, Packet latency, Network design, Networkperformance.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1557
5 VoIP and Database Traffic Co-existence over IEEE 802.11b WLAN with Redundancy

Authors: Rizik Al-Sayyed, Colin Pattinson, Tony Dacre

Abstract:

This paper presents the findings of two experiments that were performed on the Redundancy in Wireless Connection Model (RiWC) using the 802.11b standard. The experiments were simulated using OPNET 11.5 Modeler software. The first was aimed at finding the maximum number of simultaneous Voice over Internet Protocol (VoIP) users the model would support under the G.711 and G.729 codec standards when the packetization interval was 10 milliseconds (ms). The second experiment examined the model?s VoIP user capacity using the G.729 codec standard along with background traffic using the same packetization interval as in the first experiment. To determine the capacity of the model under various experiments, we checked three metrics: jitter, delay and data loss. When background traffic was added, we checked the response time in addition to the previous three metrics. The findings of the first experiment indicated that the maximum number of simultaneous VoIP users the model was able to support was 5, which is consistent with recent research findings. When using the G.729 codec, the model was able to support up to 16 VoIP users; similar experiments in current literature have indicated a maximum of 7 users. The finding of the second experiment demonstrated that the maximum number of VoIP users the model was able to support was 12, with the existence of background traffic.

Keywords: WLAN, IEEE 802.11b, Codec, VoIP, OPNET, Background traffic, and QoS.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1696
4 Study on Plasma Creation and Propagation in a Pulsed Magnetoplasmadynamic Thruster

Authors: Tony Schönherr, Kimiya Komurasaki, Georg Herdrich

Abstract:

The performance and the plasma created by a pulsed magnetoplasmadynamic thruster for small satellite application is studied to understand better the ablation and plasma propagation processes occurring during the short-time discharge. The results can be applied to improve the quality of the thruster in terms of efficiency, and to tune the propulsion system to the needs required by the satellite mission. Therefore, plasma measurements with a high-speed camera and induction probes, and performance measurements of mass bit and impulse bit were conducted. Values for current sheet propagation speed, mean exhaust velocity and thrust efficiency were derived from these experimental data. A maximum in current sheet propagation was found by the high-speed camera measurements for a medium energy input and confirmed by the induction probes. A quasilinear tendency between the mass bit and the energy input, the current action integral respectively, was found, as well as a linear tendency between the created impulse and the discharge energy. The highest mean exhaust velocity and thrust efficiency was found for the highest energy input.

Keywords: electric propulsion, low-density plasma, pulsed magnetoplasmadynamicthruster, space engineering.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2525
3 The Relationship between Motivation for Physical Activity and Level of Physical Activity over Time

Authors: Keyvan Molanorouzi, Selina Khoo, Tony Morris

Abstract:

In recent years, there has been a decline in physical activity among adults. Motivation has been shown to be a crucial factor in maintaining physical activity. The purpose of this study was to whether PA motives measured by the Physical Activity and Leisure Motivation Scale PALMS predicted the actual amount of PA at a later time to provide evidence for the construct validity of the PALMS. A quantitative, cross-sectional descriptive research design was employed. The Demographic Form, PALMS, and International Physical Activity Questionnaire Short form (IPAQ-S) questionnaires were used to assess motives and amount for physical activity in adults on two occasions. A sample of 489 male undergraduate students aged 18 to 25 years (mean ±SD; 22.30±8.13 years) took part in the study. Participants were divided into three types of activities, namely exercise, racquet sport, and team sports and female participants only took part in one type of activity, namely team sports. After 14 weeks, all 489 undergraduate students who had filled in the initial questionnaire (Occasion 1) received the questionnaire via email (Occasion 2). Of the 489 students, 378 males emailed back the completed questionnaire. The results showed that not only were pertinent sub-scales of PALMS positively related to amount of physical activity, but separate regression analyses showed the positive predictive effect of PALMS motives for amount of physical activity for each type of physical activity among participants. This study supported the construct validity of the PALMS by showing that the motives measured by PALMS did predict amount of PA. This information can be obtained to match people with specific sport or activity which in turn could potentially promote longer adherence to the specific activity.

Keywords: Physical activity, motivation, the level of physical activity, types of physical activities.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3598
2 The Impact of Video Games in Children-s Learning of Mathematics

Authors: Muhammad Ridhuan Tony Lim Abdullah, Zulqarnain Abu Bakar, Razol Mahari Ali, Ibrahima Faye, Hilmi Hasan

Abstract:

This paper describes a research project on Year 3 primary school students in Malaysia in their use of computer-based video game to enhance learning of multiplication facts (tables) in the Mathematics subject. This study attempts to investigate whether video games could actually contribute to positive effect on children-s learning or otherwise. In conducting this study, the researchers assume a neutral stand in the investigation as an unbiased outcome of the study would render reliable response to the impact of video games in education which would contribute to the literature of technology-based education as well as impact to the pedagogical aspect of formal education. In order to conduct the study, a subject (Mathematics) with a specific topic area in the subject (multiplication facts) is chosen. The study adopts a causal-comparative research to investigate the impact of the inclusion of a computer-based video game designed to teach multiplication facts to primary level students. Sample size is 100 students divided into two i.e., A: conventional group and B conventional group aided by video games. The conventional group (A) would be taught multiplication facts (timetables) and skills conventionally. The other group (B) underwent the same lessons but with supplementary activity: a computer-based video game on multiplication which is called Timez-Attack. Analysis of marks accrued from pre-test will be compared to post- test using comparisons of means, t tests, and ANOVA tests to investigate the impact of computer games as an added learning activity. The findings revealed that video games as a supplementary activity to classroom learning brings significant and positive effect on students- retention and mastery of multiplication tables as compared to students who rely only upon formal classroom instructions.

Keywords: Technology for education, Gaming for education, Computer-based video games, Cognitive learning

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4263
1 Impact of Revenue Reform on Vulnerable Communities in Tonga

Authors: Pauliasi Tony Fakahau

Abstract:

This paper provides an overview of the impact of the revenue reform programme on vulnerable communities in the Kingdom of Tonga. Economic turmoil and mismanagement during the late 1990s forced the government to seek technical and financial assistance from the Asian Development Bank to undertake a comprehensive Economic and Public Sector Reform (EPSR) programme. The EPSR is a Western model recommended by donor agencies as the solution to Tonga’s economic challenges. The EPSR programme included public sector reform, private sector growth, and revenue generation. Tax reform was the main tool for revenue generation, which set out to strengthen tax compliance and administration as well as implement a value-added consumption tax. The EPSR is based on Western values and ideology but failed to recognise that Tongan cultural values are important to the local community. Two participant groups were interviewed. Participant group one consisted of 51 people representing vulnerable communities. Participant group two consisted of six people from the government and business sector who were from the elite of Tongan society. The Kakala Research Methodology provided the framework for the research, and the Talanoa Research Method was used to conduct semi-structured interviews in the homes of the first group and in the workplaces of the second group. The research found a heavy burden of the consumption tax on the purchasing power of participant group one (vulnerable participants), having an impact on nearly every financial transaction they made. Participant group one’s main financial priorities were kavenga fakalotu (obligations to the church), kavenga fakafāmili (obligations to the family) and kavenga fakafonua (obligations to cultural events for the village, nobility, and royalty). The findings identified inequalities of the revenue reform, especially from consumption tax, for vulnerable people and communities compared to the elite of society. The research concluded that government and donor agencies need ameliorating policies to reduce the burden of tax on vulnerable groups more susceptible to the impact of revenue reform.

Keywords: Tax reform, Tonga vulnerable community revenue, revenue reform, public sector reform.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 286