Social Virtual Reality Platform Comparison and Evaluation Using a Guided Group Walkthrough Method

As virtual reality (VR) headsets become more commercially accessible, a range of social platforms have been developed that exploit the immersive nature of these systems. There is a growing interest in using these platforms in social and work contexts, but relatively little work into examining the usability choices that have been made. We developed a usability inspection method based on cognitive walkthrough that we call guided group walkthrough. Guided group walkthrough is applied to existing social VR platforms by having a guide walk the participants through a series of abstract social tasks that are common across the platforms. Using this method we compared six social VR platforms for the Oculus Quest. After constructing an appropriate task hierarchy and walkthrough question structure for social VR, we ran several groups of participants through the walkthrough process. We undercover usability challenges that are common across the platforms, identify specific design considerations and comment on the utility of the walkthrough method in this situation

Использование цифровых технологий в целях повышения налоговых поступлений (на примере микробизнеса Танзании)

In spite of the importance of Micro Businesses (MBs) in forming a wide tax base, there isn’t a clear practical approach to tax administration of MBs in many developing countries. Specifically, there is limited information on how digital technology can address tax administration challenges for MBs. This paper explores the potentials of digital technology to enhance tax revenue collection and its administration to Micro Businesses in the Tanzanian context. The data on tax administration, challenges impeding tax administration to MBs, and the potential of digital technology used in tax administration were collected by questionnaire and interview. Interviews were conducted with 24 informants from Tanzania Revenue Authority, and 137 Micro Business candidates from various business sectors were provided with a questionnaire in Dar es Salaam, which is the head office of tax administration and the economic hub of Tanzania. Thematic approach was used to analyse the qualitative data. Descriptive statistics was used to analyse quantitative data through SPPS. The findings revealed that the current tax practices to MBs do not comply with tax theories of low administration cost, wide tax base, and simple-to-administer tax procedure. The findings revealed that the challenges like lack of record keeping, lack of knowledge on tax payment procedures, unknown tax collection channels, and multiple taxes can be tackled by establishing strong relationship mechanisms between TRA and MBs and using digital technology solutions to tackle challenges. The study suggests some digital technology solutions to address the challenges. Leading to that practical aspect of tax administration that can guide policy makers and tax administrators was introduced.For citationOreku G.S. Application of digital technology in enhancing tax revenue collection: the case of micro businesses in Tanzania. Journal of Tax Reform. 2021;7(2):173–192. https://doi.org/10.15826/jtr.2021.7.2.097 Article infoReceived June 10, 2021; Revised July 10, 2021; Accepted July 28, 2021Несмотря на важную роль микробизнеса для формирования широкой налоговой базы, во многих развивающихся странах не сформировался ясный практический подход к его налоговому администрированию. В частности, нет достаточной информации о том, как можно решить проблемы налогового администрирования микробизнеса с помощью цифровых технологий. В статье исследуются возможности применения цифровых технологий для повышения сбора налогов и налогового администрирования микробизнеса в Танзании. Данные о налоговом администрировании, о проблемах, тормозящих налоговое администрирование микробизнеса и о возможностях цифровых технологий в налоговом администрировании получены путем анкетирования и интервью. Были проинтервьюированы 24 представителя налогового управления Танзании, проанкетированы 137 представителей различных сфер микробизнеса в Дар-эс-Саламе, являющемся экономическим центром и местом расположения налоговой администрации Танзании. Для анализа качественных данных использован тематический подход, для анализа количественных данных использована описательная статистика с применением пакета SPPS. Результаты показали, что текущая практика налогообложения микробизнеса не соответствует налоговым теориям о низких административных расходах, широкой налоговой базе и простоте налоговых процедур. Результаты показали, что такие проблемы, как отсутствие учета, незнание процедур уплаты налогов, неясные каналы сбора налогов и множественность налогов, могут быть решены путем построения прочных взаимоотношений между налоговой администрацией и микробизнесом, а также путем применения цифровых технологий. Для решения выявленных проблем предложены некоторые цифровые технологические решения. Представлены практические рекомендации по улучшению ситуации, которые могут быть применены в политике и налоговом администрировании.Для цитированияOreku G.S. Application of digital technology in enhancing tax revenue collection: the case of micro businesses in Tanzania. Journal of Tax Reform. 2021;7(2):173–192. https://doi.org/10.15826/jtr.2021.7.2.097 Информация о статье Дата поступления 10 июня 2021 г.; дата поступления после рецензирования 10 июля 2021 г.; дата принятия к печати 28 июля 2021 г.

Barehand Mode Switching in Touch and Mid-Air Interfaces

Raskin defines a mode as a distinct setting within an interface where the same user input will produce results different to those it would produce in other settings. Most interfaces have multiple modes in which input is mapped to different actions, and, mode-switching is simply the transition from one mode to another. In touch interfaces, the current mode can change how a single touch is interpreted: for example, it could draw a line, pan the canvas, select a shape, or enter a command. In Virtual Reality (VR), a hand gesture-based 3D modelling application may have different modes for object creation, selection, and transformation. Depending on the mode, the movement of the hand is interpreted differently. However, one of the crucial factors determining the effectiveness of an interface is user productivity. Mode-switching time of different input techniques, either in a touch interface or in a mid-air interface, affects user productivity. Moreover, when touch and mid-air interfaces like VR are combined, making informed decisions pertaining to the mode assignment gets even more complicated. This thesis provides an empirical investigation to characterize the mode switching phenomenon in barehand touch-based and mid-air interfaces. It explores the potential of using these input spaces together for a productivity application in VR. And, it concludes with a step towards defining and evaluating the multi-faceted mode concept, its characteristics and its utility, when designing user interfaces more generally