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Understanding tax compliance in indonesian smes: a structural equation modeling approach to tax literacy, knowledge, fairness, power, and trust
Full text linkIntoductions: This study aims to examine the determinants of tax compliance among small and medium enterprises (SMEs) in Indonesia, focusing on the roles of tax literacy, tax knowledge, perceptions of fairness, power, trust, and trust in government. Given the importance of tax compliance can guide policymakers in designing effective tax policies.Methods: The research was conducted using a quantitative approach, collecting data from 349 SME owners across various islands in Indonesia through convenience sampling. The data were analyzed using Partial Least Squares Structural Equation Modeling (SEM-PLS), allowing for an in-depth examination of the relationships between independent variables and tax compliance.Results: These findings suggest that building trust and employing supportive enforcement strategies are essential for encouraging voluntary compliance among SMEs. Surprisingly, tax literacy, tax knowledge, and perceptions of fairness did not significantly impact compliance, indicating that while these factors may play a role, they are not sufficient drivers of compliance without the presence of trust and authority.Conclutions: Based on these findings, it is recommended that policymakers prioritize strategies that foster trust in government and strengthen relationships between SMEs and tax authorities. Enhanced transparency, communication, and fair enforcement can significantly contribute to improved compliance rates
The Impact of Cognitive Behavioural Therapy on Depression among Individuals with Adverse Childhood Experiences: A Bibliometric Analysis
Full text linkIntroduction: Adverse Childhood experiences have been found to be the major contributor towards the global concern of disease and disability. They are potentially traumatic life events occurring before the age of eighteen that require major psychological, social and neurobiological adaptation representing a shift from an acceptable setting in which a child is to be reared in. The main aim of the current study is to comprehend the evolution of research conducted on the impact of cognitive behavioral therapy on Depression among Individuals with Adverse Childhood Experiences.Methods: The raw documentary units were extracted from the Scopus Database. 283 documentary units were then screened using the PRISMA model from which 235 documentary units were included for further analysis. Performance analysis and science mapping were analyzed using VOS viewer, R software and Hazing’s Publish and Perish Software. Results: From the results it was found that United States and United Kingdom secured the top ranking in terms of number of papers and citations. From the analysis it was found that medicine is the major contributing area followed by psychology. The current study also identified top authors, journals and research papers that were the major contributors in the area. Further bibliometric analysis showed the collaboration between different authors, journals, themes and organizations.Strong collaborative efforts between different countries and authors and various themes were identified. Conclusion: The current analysis was successful in determining the areas where more comprehensive research is required. This article thereby serves to be an exponential guide for future researchers
Revolution of financial services: analysing the impact of ai on banking sector
Full text linkPurpose – This study explores the transformative impact of artificial intelligence (AI) on banking, insurance, and investment firms within the financial services sector. It aims to examine the challenges faced by businesses and establish clear research objectives.Design/methodology/approach – The study adopts a descriptive research methodology, leveraging both primary and secondary data sources. Standardised questionnaires and expert interviews provide in-depth insights into AI adoption within the Indian banking sector.Findings – The study identifies key applications of AI in financial services and evaluates its impact on operational efficiency, client experience, and risk management. A conceptual framework is proposed to assess AI’s benefits and limitations, particularly in relation to workforce dynamics. The research highlights concerns regarding job displacement, skills development, and the evolving interaction between AI systems and human workers.Practical implications – The findings offer actionable insights for financial institutions seeking to optimise AI integration. The study suggests strategies for balancing automation with human expertise, addressing workforce transitions, and enhancing service delivery.Originality/value – This research contributes to the existing literature by providing a structured analysis of AI\u27s role in financial services. It offers empirical evidence on its implications for operational processes and workforce management, with a particular focus on the Indian banking sector
Analysis of financial management and its impact on the budget execution of the decentralized autonomous municipal government of the Canton Colta, Ecuador case
Full text linkThe objective of this study was to analyze the financial management of the Decentralized Autonomous Municipal Government of the Colta Canton and its influence on budget execution during the period 2022-2023. The research focused on identifying the most relevant financial practices, as well as evaluating the effectiveness in revenue collection, resource distribution, and transparency in the implementation of the municipal budget. Throughout this period, factors that impacted budget execution were identified, such as adequate planning and cooperation between departments.The recommendations arising from this analysis include strengthening transparency through the publication of detailed financial reports, optimizing resource allocation through clear process manuals, and promoting interdepartmental collaboration. These actions are aimed at improving operational efficiency and fostering sustainable and effective municipal development in the Colta Canton, ensuring responsible management of public resources for the benefit of the local community. Based on the findings, concrete measures are proposed to strengthen the financial management of the Municipal Government of Canton Colta, such as the regular publication of financial reports and the promotion of citizen participation. It is also suggested to improve the planning and allocation of resources through the development of clear process manuals and the continuous evaluation of municipal needs, as well as to encourage greater collaboration between departments and offer ongoing training to staff to optimize operational efficiency and project executio
From security to digital governance in OECD: evolution and some current considerations since the digital transformation
Full text linkIntroduction: this article examines the role of the Organization for Economic Co-operation and Development (OECD) in promoting and guiding the digital transformation of public administration in its member countries throughout the 21st century. It does so through a documentary analysis of the OECD\u27s reports, recommendations, and key tools, with a special focus on the Digital Government Index (DGI). This study also aims to examine how OECD policies promote digital transformation in countries with varying levels of socio-economic development.Method: this research adopts a qualitative methodological approach based on two tools. First, it employs the systematic analysis of OECD literature from a diachronic perspective. To this end, content analysis and case studies of reports published between 1994 and 2024 are used to scrutinize the discourse on digital progress maintained by OECD member countries, emphasizing the importance of developing digital skills, ensuring equitable access to technologies, and encouraging citizen participation in the co-creation of public policies. Second, it analyzes the level of digital development using the Digital Governance Index (DGI) for the years 2019 and 2022, considering the different socioeconomic contexts of member countries, including both official founding members and subsequent members.Results: the contribution of this article lies in demonstrating the central role of the OECD in promoting digital citizenship through its standards and recommendations, which highlight the importance of digital transformation. Regarding the diachronic analysis, an evolution from a securitarian logic to the paradigm of digital governance is observed. The comparative analysis of the DGI reveals a general trend towards digitization, albeit with significant differences among OECD countries. While Nordic countries such as Norway, Denmark, and the United Kingdom, as well as Asian countries like Korea, lead in digitization, others, particularly in Latin America and Eastern Europe, show less progress. These findings help identify future opportunities for fostering a more inclusive and efficient digital public administration.Conclusions: OECD has expanded its focus on digital development, aiming to promote a more holistic approach to digital citizenship. However, the effectiveness of its policies varies depending on the context of each country, particularly in Latin America. An analysis of the OECD\u27s Digital Government Index (DGI) highlights significant progress in the digital transformation of member countries, especially among founding members. Nevertheless, challenges persist in certain regions of Asia and Latin Americ
Innovative Learning Model: Problem-Based Learning Based on Naturalistic Intelligence Towards Scientific Literacy
Full text linkThis study investigates the effectiveness of the Problem-Based Learning (PBL) model integrated with naturalistic intelligence to enhance scientific literacy among elementary school students. Conducted in six elementary schools in Magelang, Indonesia, this experimental research involved 120 fourth-grade students. A pre-test and post-test experimental design was used to measure scientific literacy before and after six instructional sessions. The PBL model incorporated naturalistic intelligence, allowing students to interact directly with the natural environment and solve real-world problems related to scientific concepts. The results showed a significant improvement in students\u27 scientific literacy, with average pre-test scores of 55 and post-test scores increasing to 72. Statistical analysis using a paired sample t-test confirmed that the improvement was significant (p < 0.05). This integration of PBL with naturalistic intelligence not only enhanced students’ conceptual understanding but also developed their critical thinking and problem-solving skills. Students engaged in activities such as experimenting with renewable energy sources, exploring biodiversity, and addressing environmental challenges, fostering a deeper connection between natural phenomena and scientific principles. This innovative approach also encouraged students’ environmental awareness and responsibility, aligning with the goals of 21st-century education to prepare scientifically literate and environmentally conscious citizens. The findings suggest that combining PBL with naturalistic intelligence provides a powerful pedagogical framework for elementary science education, offering contextual and meaningful learning experiences that significantly improve students’ scientific literacy. Future research could further explore its application across different subjects and educational levels to maximize its potential impact
Implementación de Inteligencia Artificial para la Personalización del Aprendizaje en Educación Superior
Full text linkIntroduction: The research focuses on the implementation of artificial intelligence to personalize learning in higher education, considering its potential to enhance educational quality, adapt the teaching process, and enable adaptive learning tailored to the individual. Methods: A documentary review methodology was followed to analyze recent academic sources, prioritizing studies that examine the impact of AI on personalized learning. The documentary analysis provided insights into the advancements, limitations, and opportunities of AI in the specific context of higher education. The article includes a total of 45 bibliographic citations obtained from academic databases such as Latindex, Scielo, Scopus, and Google Scholar. Objective: To analyze how the implementation of artificial intelligence (AI) can personalize learning in higher education. Results: The findings demonstrate that AI helps personalize higher education using intelligent tutoring systems and big data analysis combined with self-regulated learning models. These models help tailor content and guidance to everyone. However, the study also emphasizes the importance of addressing ethical challenges such as privacy and equitable access to AI. Conclusions: Artificial intelligence can be considered a valuable tool for personalizing learning in higher education, with the potential to improve students\u27 academic performance and motivation. However, its use must be framed within rigorous policies to ensure ethical practices. Additionally, further empirical research is recommended to better understand the impact of AI in various educational contexts and to guarantee that these innovations benefit all students
Trivial content on social media from the point of view of a number of young people in Arab countries
Full text linkThe current research aimed to identify trivial content on social media from the point of view of a number of young people and the degree of spread of trivial content on social media in a number of Arab countries, as well as the differences in the spread of trivial content according to the different variables (gender, specialization, country). Accordingly, the researcher built a scale for trivial content on social media, consisting of (25) statements, the psychometric properties of which were verified for validity and reliability, and were applied to a sample of (1500) young people in a number of Arab countries (Iraq, Syria, Egypt, Saudi Arabia). After analyzing the results, the study concluded that there are statistically significant differences in the perception of the research sample members of the spread of trivial content on social media according to the difference in the gender variable in favor of females, in favor of theoretical specializations, and in favor of Saudi Arabia. Trivial content is widespread in Saudi Arabia, as Saudi Arabia is one of the countries from which many trivial contents originate and spread across countries, and that content makers on social media are exploited by companies specialized in marketing and promoting some ideas, meaning that it has become a means Easy and cheap to achieve certain goals, and many recommendations and suggestions were made
Strategies for Effective Communication in English Language Teaching at Universities
Full text linkIntroduction: The article describes and analyses the components of communicative models being tested in modern higher education institutions teaching English as a foreign language. English language teaching is mainly based on cooperative learning, a key principle of the communicative component of the cognitive-communicative approach.Methods: In the course of writing the article, the syncretism of theoretical and experimental research methods was used, in particular: the method of modelling combined with the synergistic method, the experimental method, and the method of generalisation. It has been established that the cognitive-communicative approach to teaching English includes cognitive processes and their rational incorporation into the mechanisms of speech.Results: This ensures solid assimilation and mastery of linguistic (lexical and grammatical) material while developing memory, creative thinking, prediction mechanisms, linguistic guessing, and other personality traits and characteristics. To prove its effectiveness, the ICLT (Intercultural Communicative Language Teaching) communicative model was tested at the Faculty of Foreign Languages of the State Institute "South Ukrainian National Pedagogical University named after K.D. Ushynsky" during the academic year 2023-2024.Conclusions: The results of the pedagogical experiment showed positive dynamics of students\u27 performance, which is reflected in a decrease in the number of students achieving the average (from 11.7% to 3.9%) and sufficient level (from 76% to 70%) and a significant increase in the number of students of the highest level (from 14.6% to 28.3%). Increased confidence in communicating with native speakers can be achieved by expanding the lexical and grammatical base
Modern Approaches to Educational Management: European Perspectives on Innovation
Full text linkIntroduction: The steady trend of upgrading approaches in educational management is currently being transformed into optimising the quality of education. This trend is significant against the backdrop of global digitalisation of the educational environment, the need to ensure an adequate level of competitiveness of educational institutions and improve the learning process. The study focuses on analysing the European practice of upgrading education management processes and the study of innovative management concepts for modelling the educational process. The article aims to analyse the concepts of collaboration, adaptability and personalisation in the educational sector against the background of intensive integration of digital technologies, which is typical of the European experience.Methods: While working on the article, a number of general scientific research methods were used, including analysis of literature sources, comparison, systematisation and generalisation, and the method of expert assessments. The study found that for effective modelling of the educational process, it is necessary to provide a stage of detailed planning for integrating digital solutions. Results: The results of the study of the level of objectivity of expert assessments demonstrate that the proper development of management processes in the educational sphere guarantees the quality of the acquired skills of participants in the educational process. The functionality of the system of motivation and control in the context of the success of both general and personalised educational processes is outlined in the example of insights from Europe.Conclusions: The imperfection of approaches to digital adaptation of the educational process and integration of online education systems is identified. The article proves that modern managerial innovations in the formation of the educational process are the driving force of adequate social progress