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    The Positive Effect of Barrier-Free e-Sports on Rolefulness and Game-Mediated Communication

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    This study investigated the effect of barrier-free e-sports activities on rolefulness in 23 people involved in barrier-free e-sports in order to determine the relationship between Game Mediated Communication (GMC) and rolefulness. The results show that both the social and internal rolefulness scores were higher after the barrier-free e-sports experience. In addition, significant positive correlations between certain subscales of the GMC scale and the rolefulness scale were identified

    EXAMINING THE EFFECT OF TAX AUDIT ON IMPROVING TAXPAYERS’ COMPLIANCE

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    This study examines the effect of tax audits on improving taxpayers' compliance in the context of the Dilla Town Revenue Office. It investigates five determinants influencing compliance:- tax education, tax rate, audit quality, top management support, and the tax legislation system. An explanatory research design is employed, utilizing quantitative approaches, with data collected through questionnaires from 250 tax office employees. The census method was employed to select respondents and a total of 250 tax office employees participated. The analysis employs descriptive and inferential statistics, including ordinal logistic regression using SPSS software. The findings reveal that tax education, tax rate, and the tax legislation system have significant positive impacts on compliance. Conversely, audit quality and top management support negatively influence compliance levels. Implement regular training sessions and workshops for taxpayers to increase awareness of tax obligations and the benefits of compliance. Invest in training for tax auditors to ensure they are well-equipped to conduct thorough and fair audits, utilizing modern tools and technologies. Review and simplify tax laws to make them more accessible and understandable for taxpayers, thus reducing confusion and errors in compliance. Conduct periodic evaluations of tax rates and policies to ensure they remain fair and conducive to compliance, making adjustments as necessary to reflect economic conditions

    Cry Me A Dirty River: Environmental Ethics, Water Inequity, Politics, and the Poisoning of Our Aquatic Ecosystems

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    From the outset, we (humans) must never ignore that the pollution of aquatic ecosystems is worse than we can imagine — worldwide — mainly because of greedy, political, and powerful corporate entities. Contrary to say about the obvious: We are not really the masters of our environments, because humans continue to contaminate and take from the earth without giving anything back. Meanwhile, we pollute many respective locations, particularly our oceans, rivers, lakes, and streams without giving it a second thought. Or so it seems. Of course, water is life and humans should not take this reality for granted. Moreover, we must keep in mind that there is also water inequity in minority communities across the planet. Therefore, the backlash toward polluters should be furious, because polluting our waters and aquatic ecosystems on a continuous basis — or year in and year out — will definitely have far-reaching, negative consequences. Unfortunately, efforts to prevent, protect, and/or clean-up our waters through government regulations have been undermined by conservative politicians, who are mostly in alliance with corporate/industrial polluters. It should be finally clear to most humans that we are not wrong to want to protect our aquatic ecosystems, as advocated by environmentalists. In the final analysis, it should be understood that it might not be such a daunting task to clean-up our different environments, particularly since we now recognize some of the pollution problems

    English, Scientific Capital and Internationalization: A Study of Academic Production in Latin America and the Caribbean (2008–2023)

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    This study analyzes the role of language choice in the internationalization of higher education research in Latin America and the Caribbean (LAC) from 2008 to 2023. Drawing on Pierre Bourdieu’s concepts of habitus and scientific capital, the research explores how language practices reflect broader dynamics of power, prestige, and market logic within the global academic field. Through bibliometric analysis of articles indexed in the Web of Science (WoS) and Lens databases, the study identifies a growing trend toward publishing in English, despite the predominance of Spanish and Portuguese in the region. English-language publications consistently achieved greater citation impact, illustrating how the pursuit of international visibility aligns with strategies to accumulate scientific capital. The findings reveal that language choice is not merely individual but shaped by structural pressures that reinforce linguistic hierarchies and global asymmetries. The study highlights the need for critical reflection on internationalization practices and calls for strategies that value linguistic diversity to foster a more equitable and plural academic environment

    Addressing the Informality Problems in Academic Writing: A Case Study of an MA Student

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    This paper examines the challenges faced by an MA student in achieving higher scores in academic assignments due to the use of informal language. The study identifies specific informal features that hinder the student’s performance in academic writing. Through a small-scale research study involving a face-to-face interview and analysis of assignment excerpts, the paper explores the underlying causes of informality in academic writing and proposes practical solutions to enhance formal academic expression. The discussion is framed within the context of the student’s academic literacy background, including the C1-level English proficiency and the assessment criteria. The paper concludes with targeted recommendations to help the student and similar learners improve their academic writing by adhering to formal register conventions

    The Development of Working Memory in Children with Autism and the Future

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    Autism spectrum disorder (ASD), characterized by persistent deficits in social communication and restricted/repetitive behaviors, has a global prevalence of approximately 1-2%, with males diagnosed 4.3 times more frequently than females. Working memory profiles in autistic children exhibit heterogeneity, with studies reporting spatial working memory deficits contrasting relatively preserved verbal working memory, though inconsistent findings persist due to methodological variability, age-related factors, and IQ discrepancies. Interventions such as cognitive behavioral therapy and gamified working memory training demonstrate potential efficacy but necessitate longitudinal implementation and multidisciplinary collaboration (e.g., caregivers, educators). Future research must prioritize elucidating neurocognitive mechanisms underlying working memory impairments and refining targeted, stepped-care intervention models to enhance academic and sociofunctional outcomes. Early, individualized approaches remain critical for optimizing developmental trajectories in ASD

    A Study of the Theory and Explanation in the Evolution of Aesthetics as a Philosophical Idea

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    The concept of aesthetics as it pertains to art history has developed through the work of numerous researchers from various disciplines. From its beginnings and the connections between it and other connected terminology and fields, the concept’s historical development must be illuminated. Analyzing the literature via an overview historical development of the idea of aesthetics, this study assumed a theoretical stance. At long last, an article was completed using an academic thematic narrative analysis. The fascinating history of aesthetics has been thoroughly examined, allowing for a sophisticated comprehension of the parallels, shifts, and influences that have formed this fascinating academic discipline. Aesthetics has been examined in relation to its historical trajectory, which includes discussion of recurrent themes, lasting ideas, and transformational movements that have brought aesthetics to its current state. According to the review, there is a lot of room for improvement in our knowledge of aesthetics in many circumstances if we take an interdisciplinary approach that brings together researchers from sociology, psychology, neuroscience, and cultural studies

    Exploration of Government Public Opinion Guidance Mechanism in Emergencies

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    With the advent of the information age, the frequency of emergencies and the scope of their influence are gradually expanding, bringing serious challenges to social stability and public security. In emergencies, public opinion, as a concentrated manifestation of public sentiment and social opinion, spreads and evolves rapidly with far-reaching effects on the direction of events and public sentiment. Therefore, how the government can effectively guide public opinion has become an important part of emergency response. In this paper, we will discuss the challenges, necessity, and mechanism construction of the government's public opinion guidance, aiming to provide reference for the government's response to emergencies

    Research on the Overseas Development of New Energy Vehicles – ESG Three-Dimensional Analysis Based on Indonesia

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    Driven by the global carbon neutrality goal and the concept of sustainable development, China’s new energy vehicle exports have grown rapidly, and Southeast Asia, especially Indonesia, has become a key strategic market. Based on the three-dimensional framework of ESG (environment, society, and governance), this paper systematically analyzes the regulatory compliance challenges and opportunities faced by Chinese new energy vehicle companies in the process of “going overseas” to Indonesia. Through literature research, case comparison, and field investigation, BYD and Toyota’s investment strategies in Indonesia are selected for in-depth comparison to reveal key influencing factors in localized production, market adaptation, and policy response. At the same time, from a legal perspective, Indonesia’s regulatory requirements in terms of labor employment, religious culture, social responsibility, and governance structure are sorted out in detail to provide compliance guidance for Chinese new energy vehicle companies. The study aims to provide policy recommendations for the overseas development of enterprises from a legal perspective, promote the internationalization of China’s new energy industry, and inject new impetus into China-Indonesia green cooperation

    On Public Interest in Public Interest Litigation

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    In 2017, China officially adopted the amendments to Article 55 of the Civil Procedure Law and Article 25 of the Administrative Procedure Law, establishing an empowering norm for public interest litigation initiated by procuratorial organs at the level of substantive law. This move addressed the long-standing institutional framework deficiencies (Li, X., 2024, pp. 169-177) in China’s procuratorial public interest litigation. However, due to its late start and the diversification of the concept of “public interest”, the law still follows a design approach that combines “specific enumeration + catch-all clause” (Li, X., 2024, pp. 169-177), failing to provide a precise definition of the scope of “public interest”. Instead, it limits the cases in which procuratorial organs can initiate public interest litigation through traditional typological enumeration. The traditional typological approach has inherent flaws, such as incompleteness and inadequacy, making it unable to address the challenges in defining practical interests. To address this, a revised typological approach could be adopted to exclude situations that do not fall under public interest, thereby reducing the uncertainty surrounding the concept of public interest and providing intellectual support for improving relevant legislation and guiding judicial practice

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