bluuebunny/crossref_metadata_2025 huggingface dataset:
Talent Acquisition Strategies: A Comprehensive Examination of Recruitment Policies for Organizational Success
Authors: Opada Fany Marice Mince , Ibrahim Muhdi B. Hi , Irawan Andri , Akbar Muhammad Aldrin , Rasyid Abdul
Published: June 2024

This research aims to investigate talent acquisition strategies employed by organizations across diverse industries and sectors, focusing on their alignment with organizational objectives, legal requirements, and diversity initiatives. The study employs a qualitative research approach, utilizing a comprehensive review of existing literature and case studies to analyze various talent acquisition strategies and their implications. Findings reveal a spectrum of proactive and reactive strategies, including talent pipelining, employer branding, succession planning, job postings, referrals, and engagement with recruitment agencies. Moreover, the integration of technology, particularly artificial intelligence (AI) and data analytics, has revolutionized talent acquisition practices, offering opportunities for efficiency and candidate engagement. However, the adoption of technology-driven solutions also presents challenges related to data privacy, algorithmic bias, and transparency. Ethical considerations surrounding the responsible and equitable use of technology in recruitment are discussed, emphasizing the importance of proactive measures to mitigate biases and ensure fairness. Overall, this research underscores the strategic importance of aligning talent acquisition strategies with organizational objectives and diversity initiatives to drive organizational success and competitiveness.
The Impact of Cross-Cultural Management on Global Collaboration and Performance
Authors: Erfan Muhammad
Published: June 2024

Purpose: This study aims to examine the impact of cross-cultural management on global collaboration and organizational performance in multinational corporations (MNCs). It focuses on how effective cross-cultural management practices enhance team collaboration, communication efficiency, and leadership adaptability.
Research Design and Methodology: Data were collected through surveys and interviews with employees and leaders from various MNCs. Quantitative analysis was performed on survey responses to identify correlations between cross-cultural management practices and organizational performance metrics. Qualitative insights from interviews provided additional context and depth.
Findings and Discussion: The findings indicate that cross-cultural management significantly enhances team cohesion and communication efficiency. Employees who underwent cross-cultural training reported higher levels of collaboration and fewer misunderstandings. Leadership adaptability emerged as a crucial factor, with culturally intelligent leaders effectively managing diverse teams. The study also revealed that cross-cultural management contributes to higher innovation and organizational performance.
Implications: The study underscores the importance of investing in cross-cultural training and developing culturally intelligent leadership. Organizations should implement comprehensive training programs and inclusive policies to leverage cultural diversity. These practices improve interpersonal relations and lead to tangible business benefits, including higher employee satisfaction and productivity.
Unveiling the Transformative Potential of Socioeconomic Development through Effective Financial Management
Authors: Muslim Muslim
Published: June 2024

This research aims to investigate the relationship between accounting practices and organizational structures through a qualitative literature review. The research design involves a systematic search strategy to identify relevant literature, followed by data collection from academic databases, journals, and books. Thematic analysis is employed to synthesize and interpret the findings, revealing several key insights. Traditional hierarchical structures are associated with centralized accounting systems, facilitating efficient monitoring and coordination of financial activities. However, decentralization offers flexibility and autonomy, albeit with coordination challenges. Hybrid organizational forms present a balance between efficiency and adaptability. Technological advancements further shape organizational structures and accounting practices, enhancing agility and transparency. The findings underscore the importance of aligning accounting practices with organizational structures to optimize performance. Implications suggest the need for organizations to carefully consider structural and accounting choices to achieve strategic objectives and adapt to market dynamics effectively. Further research should explore the impact of emerging technologies on accounting practices and organizational structures longitudinally.
Strategies for Success in the Global Islamic Market
Authors: Meutia Cut
Published: June 2024

The purpose of this study is to comprehensively examine the dynamics of the global Islamic market, with a focus on Islamic marketing, consumer behavior, branding strategies, innovation in Islamic finance, and challenges and opportunities for businesses. The research design and methodology entail a qualitative approach, utilizing a systematic literature review to synthesize existing knowledge and insights from academic articles, books, reports, and scholarly sources. Findings and discussion reveal the paramount importance of integrating Islamic principles with modern marketing practices, emphasizing ethical conduct, authenticity, and social responsibility to engage Muslim consumers effectively. The implications of the study underscore the necessity for businesses to adopt holistic strategies that align with Islamic values to build trust, credibility, and loyalty among Muslim consumers. This multi-perspective approach acknowledges the diverse needs and preferences of Islamic consumers, highlighting the significance of cultural sensitivity, technological innovation, and corporate social responsibility in navigating the complex and competitive landscape of Islamic markets.
Audit and Assurance Practices to Emerging Global Regulatory Landscapes
Authors: Susanto Edy , Kalsum Ummu
Published: June 2024

The study explores contemporary audit and assurance practices within emerging global regulatory frameworks, aiming to elucidate their evolution, challenges, and implications. The purpose is to analyze the impact of international accounting and auditing standards adoption, particularly IFRS and ISAs, on audit practices and regulatory landscapes. Employing a systematic literature review methodology, the research synthesizes existing scholarly works to uncover patterns and trends in audit practices. Findings indicate a significant shift towards convergence in audit practices across jurisdictions due to globalization and regulatory harmonization efforts. However, challenges persist, including variations in interpretation and application of standards, as well as the need for auditors to adapt to emerging risks and technologies. The discussion highlights the role of risk-based auditing methodologies in addressing contemporary business complexities and stakeholder expectations. Implications suggest the necessity for continuous adaptation and innovation in audit practices, leveraging technology, collaboration among stakeholders, and regulatory oversight to ensure audit quality and relevance.
Enhancing Corporate Governance through Effective Oversight and Accountability
Authors: Sari Ratna
Published: June 2024

The purpose of this study is to explore the multifaceted nature of corporate governance, focusing on the interplay between oversight mechanisms and accountability frameworks. Through a comprehensive review of scholarly literature and empirical research findings, this paper examines the role of various governance mechanisms, including boards of directors, internal control systems, and accountability mechanisms, in shaping governance practices and outcomes. The research design involves a qualitative synthesis of existing literature, supplemented by insights from interdisciplinary perspectives such as economics, law, management, and sociology. Findings highlight the critical importance of board composition, independence, and expertise in enhancing governance effectiveness and mitigating agency conflicts. Additionally, the study underscores the significance of internal control systems, risk management processes, and external accountability mechanisms in fostering transparency, fairness, and trust among stakeholders. The implications of these findings extend to academia, where the research contributes to a deeper understanding of corporate governance complexities, and to practice, where organizations can leverage insights to strengthen their governance frameworks and foster stakeholder trust.
Navigating Uncertainty: International Accounting and Financial Reporting Amid Geopolitical Conflict
Authors: Noch Muh Yamin
Published: June 2024

This research investigates the intersection of geopolitical conflict and international accounting and financial reporting practices, aiming to understand the challenges faced by organizations and the adaptive strategies employed to navigate uncertainty effectively. Employing a qualitative research methodology, the study conducts a comprehensive literature review and analysis to explore the nuanced complexities within the research domain. The findings underscore multifaceted challenges posed by geopolitical tensions, particularly in corporate governance and financial market dynamics. Organizations, especially multinational corporations (MNCs), encounter heightened regulatory scrutiny, stakeholder distrust, and market volatility amidst geopolitical uncertainties. To address these challenges, organizations adopt adaptive governance structures, enhance stakeholder engagement, leverage technological innovations, and embrace collaborative initiatives to foster transparency and resilience in financial reporting practices. The study highlights the pivotal role of stakeholder engagement, technological innovations, and regulatory initiatives in promoting transparency and accountability amidst geopolitical turbulence. By bridging the gap between theory and practice, this research contributes to advancing knowledge and informing policy discussions on managing geopolitical risks in financial reporting. The findings emphasize the importance of continued research efforts to deepen understanding and address emerging challenges in navigating uncertainty amidst geopolitical conflict.
The Role of Innovation in Startup Success: A Comprehensive Review
Authors: Kartika Fina
Published: June 2024

This structured abstract provides a comprehensive review of the role of innovation in startup success. The purpose of this study is to examine the significance of innovation in the success of startup businesses. The study design/methodology/approach involves a systematic review of existing literature, including academic articles, books, and reports, to gather relevant information on the topic. The findings of this review indicate that innovation plays a critical role in the success of startups, as it enables them to differentiate themselves in competitive markets, create unique value propositions, and adapt to changing market conditions. Additionally, innovative startups are more likely to attract investment, build strong customer relationships, and achieve sustainable growth. The originality of this review lies in its comprehensive examination of the role of innovation in startup success, highlighting its multifaceted impact on various aspects of a business's performance. This review contributes to the existing body of knowledge by consolidating key findings and providing a holistic understanding of the significance of innovation for startups. It offers insights and implications for startup founders, investors, policymakers, and researchers, emphasizing the imperative of fostering a culture of innovation to enhance startup success and drive economic growth.
Assessing the Role of Sustainability and ESG Accounting in Driving Corporate Performance and Stakeholder Value
Authors: Marani Yohanes
Published: June 2024

This study investigates the integration of sustainability principles and Environmental, Social, and Governance (ESG) accounting into corporate strategies and its implications for corporate performance and stakeholder value. Through a comprehensive literature review, the research aims to elucidate the critical role of sustainability and ESG integration in driving long-term value creation and stakeholder engagement. The research methodology adopts a qualitative approach, analyzing existing literature to explore key themes, concepts, and empirical findings related to sustainability integration. Findings reveal that sustainability integration is imperative for mitigating risks associated with climate change, resource depletion, and social inequality, while ESG accounting enhances transparency, accountability, and value creation within organizations. However, challenges such as internal stakeholder resistance, lack of senior management buy-in, and resource constraints hinder effective integration. The discussion emphasizes the need for a holistic approach to sustainability, strong corporate governance, and proactive leadership to overcome implementation barriers and drive sustainable business outcomes. Overall, this research contributes to theoretical understanding by synthesizing insights from diverse perspectives and offers practical implications for companies aiming to prioritize sustainability in their strategic decision-making processes.
Understanding the Interplay between Accounting Practices and Organizational Structures for Strategic Management
Authors: Pasolo Fahrudin
Published: June 2024

This research aims to investigate the relationship between accounting practices and organizational structures through a qualitative literature review. The research design involves a systematic search strategy to identify relevant literature, followed by data collection from academic databases, journals, and books. Thematic analysis is employed to synthesize and interpret the findings, revealing several key insights. Traditional hierarchical structures are associated with centralized accounting systems, facilitating efficient monitoring and coordination of financial activities. However, decentralization offers flexibility and autonomy, albeit with coordination challenges. Hybrid organizational forms present a balance between efficiency and adaptability. Technological advancements further shape organizational structures and accounting practices, enhancing agility and transparency. The findings underscore the importance of aligning accounting practices with organizational structures to optimize performance. Implications suggest the need for organizations to carefully consider structural and accounting choices to achieve strategic objectives and adapt to market dynamics effectively. Further research should explore the impact of emerging technologies on accounting practices and organizational structures longitudinally.
Effective Strategies for Retaining and Nurturing employees in Organizations
Authors: Suriati Suriati , Ibrahim Muhdi B. Hi , Irawan Andri , Akbar Muhammad Aldrin , Yendra Yendra
Published: June 2024

The study aims to investigate effective strategies for enhancing employee retention and fostering a nurturing work environment in organizations. Employing a comprehensive literature review approach, this research synthesizes key findings regarding financial incentives, career development opportunities, supportive work environments, and effective leadership practices in promoting employee retention. Methodologically, the study utilizes a qualitative analysis of existing literature to identify trends, patterns, and insights related to the retention strategies employed by organizations. The findings suggest that competitive salaries, performance bonuses, comprehensive benefits packages, and career advancement pathways are instrumental in attracting and retaining top talent. Additionally, fostering a supportive work environment characterized by open communication, transparent leadership, inclusivity, and empowerment significantly contributes to employee satisfaction and retention. Effective leadership practices, such as transformational leadership and visionary communication, play a critical role in inspiring employee engagement and commitment. Implications of the study underscore the importance of organizations adopting a multifaceted approach to retention, integrating financial incentives, career development opportunities, supportive work environments, and effective leadership practices. By recognizing and addressing the diverse needs and preferences of employees, organizations can create a positive workplace culture conducive to long-term employee retention and organizational success.
Financial Inclusion through Technological Advancements in Banking Institutions: An Analytical Review
Authors: Rahman Abdul
Published: June 2024

The purpose of this analytical review is to explore the nexus between technological advancements in banking institutions and their impact on financial inclusion. The research design and methodology involve an extensive literature review and analysis of relevant studies from various sources. Findings reveal that technological innovations, including mobile banking apps, digital payment platforms, artificial intelligence, and blockchain technology, have significantly contributed to enhancing financial inclusion by improving accessibility, reducing transaction costs, and empowering marginalized communities and small businesses. The discussion highlights the transformative effects of fintech on financial services, emphasizing the role of peer-to-peer lending, digital wallets, and blockchain-based solutions in democratizing access to finance and promoting financial literacy. The implications of these findings suggest the need for collaborative efforts between public and private sectors to leverage technology effectively, enhance digital literacy, address data privacy concerns, and develop inclusive regulatory frameworks. This holistic approach is crucial for fostering inclusive and sustainable financial systems globally, benefiting individuals and communities across diverse socio-economic backgrounds.
Enhancing Transparency and Trust through Effective Financial Statement Audits
Authors: Anjani Putri
Published: June 2024

The purpose of this study is to examine the critical role of financial statement audits in promoting transparency and trust within organizations. The research design entails a comprehensive literature review to elucidate the significance of effective audits in ensuring the accuracy, reliability, and integrity of financial reporting. Methodologically, this study adopts an interdisciplinary approach, integrating insights from various disciplines such as finance, economics, psychology, and computer science to enrich our understanding of audit processes and outcomes. The findings underscore the challenges faced by auditors, including the complexity of financial transactions, evolving regulatory landscapes, and rapid technological advancements. Despite these challenges, auditors can leverage technological innovations, regulatory changes, and interdisciplinary collaborations to enhance audit quality and relevance. The implications of this study highlight the importance of continuous adaptation and innovation in audit practice to navigate the complexities of modern business environments. By addressing these challenges and embracing emerging opportunities, auditors can uphold the highest standards of professionalism
Enhancing Decision Making through Professional Judgment and Comprehensive Information Analyses
Authors: Aulia Rohmah
Published: June 2024

The integration of professional judgment and comprehensive information analyses in organizational decision-making processes is a multifaceted endeavor aimed at enhancing decision-making effectiveness. This study explores this integration, examining its dynamics, implications, and challenges within organizational contexts. The purpose of the study is to elucidate the synergistic potential of combining human expertise with computational capabilities to optimize decision outcomes. Employing a qualitative research methodology, a systematic literature review approach was adopted to synthesize existing literature from academic databases such as PubMed, Scopus, and Google Scholar. The findings and discussion highlight the complementary nature of professional judgment and information analyses, emphasizing the need for a balanced approach that leverages the strengths of both perspectives. Professional judgment offers adaptability and context sensitivity, while information analyses through decision support systems (DSS) provide objectivity and systematic processing of data. However, both approaches have limitations, including susceptibility to biases in professional judgment and challenges related to data quality and interpretability in information analyses. The implications of this integration extend to organizational decision-making practices, emphasizing the importance of fostering a culture of evidence-based decision-making and providing decision-makers with the necessary tools and resources. By embracing integrated decision-making approaches, organizations can enhance decision-making effectiveness and navigate the complexities of their contexts with confidence.
Negotiating Audit Fees: Strategies for Achieving Fair and Equitable Pricing in Audit Engagements
Authors: Ahmad Hamzah , Muslim Muslim
Published: June 2024

The negotiation of audit fees is a complex process influenced by various factors such as client characteristics, industry dynamics, and regulatory requirements. This study aims to explore the nuances of audit fee negotiations and their implications for audit quality and independence. Adopting a qualitative research design grounded in existing literature, this research employs a systematic approach to analyze and synthesize qualitative data from scholarly articles and other relevant sources. The findings underscore the significance of client size, complexity, and industry competition in fee determination, highlighting the need for auditors to tailor fee structures to individual client needs and sector-specific dynamics. Furthermore, the study reveals the critical role of transparency, communication, and trust-building in fostering constructive negotiations, as well as the potential impact of fee negotiations on audit quality and independence. The implications of this research extend to auditors, clients, regulators, and other stakeholders, offering guidance for navigating fee negotiations effectively and promoting fairness, transparency, and integrity in the auditing profession.
Best Practices and Innovations in Modern Financial Statement Audits
Authors: Ikhtiari Kirana
Published: June 2024

The research aimed to explore best practices and innovations in modern financial statement audits, considering the dynamic evolution of audit methodologies and the regulatory landscape. Utilizing a qualitative approach, the study conducted a comprehensive literature review to synthesize diverse perspectives, theories, and findings from scholarly articles, books, reports, and relevant sources. The research questions focused on understanding the current landscape of financial statement audits, identifying key themes, trends, and challenges, and exploring emerging best practices and innovations. Through systematic searching, selection, and analysis of relevant literature, the study extracted common patterns, themes, and discrepancies across the literature. Findings revealed a significant transformation in audit methodologies driven by technological advancements and regulatory pressures, emphasizing the adoption of data-driven, risk-based approaches. The integration of advanced technologies such as data analytics, artificial intelligence (AI), and blockchain revolutionized audit procedures, enhancing audit effectiveness, efficiency, and transparency. Moreover, regulatory compliance and corporate governance emerged as central considerations, highlighting the importance of auditors in promoting transparency, accountability, and trust in financial reporting. The study's insights contribute to advancing knowledge and practice in modern financial statement audits, emphasizing the critical role of auditors in navigating complex regulatory environments and embracing technological innovations to meet evolving stakeholder expectations.
Enhancing Corporate Governance Through Rigorous and Insightful Auditing Processes
Authors: Amalia Gita
Published: June 2024

The study aims to comprehensively examine the intricate relationship between auditing processes and corporate governance effectiveness, with a focus on auditor independence, competence, diligence, and regulatory oversight mechanisms. The research design encompasses a thorough review of existing literature, synthesizing insights from scholarly articles, books, and regulatory documents. Findings reveal that auditor independence is fundamental for maintaining objectivity and impartiality in audit assessments, while competence and diligence are essential for enhancing audit quality and effectiveness. Regulatory oversight mechanisms, such as audit committees and regulatory bodies, play a crucial role in upholding auditing standards and promoting governance integrity within organizations. The implications of the study underscore the importance of fostering a culture of transparency, integrity, and ethical conduct within organizations, as well as the need for continuous professional development and collaboration among stakeholders to address challenges such as audit quality, ethical conduct, and regulatory compliance effectively.
Insights into Emerging Trends Shaping the Future of Audit and Assurance
Authors: Dasinapa Margaretha Beatrik , Ermawati Yana
Published: June 2024

The rapid evolution of audit and assurance practices is profoundly influenced by technological advancements, regulatory dynamics, and socio-economic forces. This study aims to investigate the implications of these trends on the audit profession, focusing on the transformative potential of data analytics, artificial intelligence (AI), and blockchain technology. Employing a qualitative literature review methodology, this research synthesizes existing scholarly literature to analyze the current landscape of audit practices comprehensively. Findings reveal that technological innovations, such as data analytics and AI, offer promising opportunities to enhance audit efficiency and effectiveness by enabling auditors to analyze vast amounts of data and detect patterns more efficiently. However, these advancements also present challenges related to data privacy, cybersecurity, and algorithmic interpretation. Regulatory dynamics, including the Sarbanes-Oxley Act (SOX) and the European Union's Audit Reform Directive (ARD), play a crucial role in shaping audit quality and transparency, albeit imposing additional compliance costs on audit firms. Moreover, the expanding scope of assurance services to encompass non-financial reporting and sustainability disclosures underscores the growing importance of auditors' roles in providing assurance on ESG factors. The implications of these trends are far-reaching, necessitating proactive measures from auditors, regulators, and policymakers to address emerging challenges and seize opportunities effectively. Ultimately, advancing knowledge in this field is critical for enhancing audit quality, bolstering stakeholder confidence, and promoting the integrity of corporate reporting practices.
Examining Contemporary Challenges and Solutions in Audit Practice
Authors: Pasolo Muhammad Ridhwansyah
Published: June 2024

The study explores contemporary challenges and innovative solutions in audit practice, aiming to enhance audit quality and effectiveness in the digital age. The purpose is to examine the multifaceted nature of the audit profession and its dynamic interaction with evolving business landscapes, regulatory frameworks, and technological advancements. Employing a literature review approach, the research design and methodology involve synthesizing insights from scholarly articles and theoretical frameworks to elucidate key themes and trends in audit practice. Findings reveal significant hurdles faced by auditors, including the escalating complexity of financial transactions, regulatory compliance requirements, and the emergence of new technologies. Moreover, innovative solutions such as data analytics, artificial intelligence, continuous auditing, and interdisciplinary collaboration offer promising avenues for addressing these challenges and providing stakeholders with timely assurance and insights into organizational performance. The implications of the study underscore the importance of proactive adaptation, continuous professional development, and collaboration among audit professionals, academia, industry stakeholders, and regulatory bodies in driving innovation, enhancing knowledge sharing, and advancing best practices in the audit profession. The study contributes to the literature by providing insights into emerging audit trends, best practices, and challenges facing the profession, with implications for audit quality, efficiency, and effectiveness in the digital age
Measuring the Prospective Efficiency Gains from Restructuring in Mergers and Acquisitions
Authors: Andanika Andanika
Published: June 2024

The purpose of this study is to investigate the multifaceted factors influencing the success of post-merger integration (PMI) efforts in mergers and acquisitions (M&A) transactions. Employing a comprehensive literature review, this research explores the interplay between internal organizational dynamics, external environmental factors, and the adoption of digital technologies in shaping PMI outcomes. The research design involves a systematic analysis of existing literature on M&A transactions, organizational behavior, leadership, technology adoption, and regulatory compliance. Findings indicate that proactive leadership, effective communication, and transparent decision-making are essential components of successful PMI efforts, facilitating organizational cohesion and minimizing resistance to change. Furthermore, the role of technology and digitalization emerges as crucial in enhancing operational efficiency and driving value creation in the post-merger context. Implications of the study suggest that organizations engaged in M&A activities should adopt a holistic and strategic approach to restructuring initiatives, considering both internal and external factors, to maximize the likelihood of successful PMI. Addressing regulatory challenges, market uncertainties, and technological considerations are imperative for realizing the full potential of efficiency gains from restructuring. This study contributes to the body of knowledge by highlighting the complexity of M&A transactions and providing insights into effective strategic decision-making practices for PMI success.
Assessing the Effects of New Legislation on Tax Planning Strategies
Authors: Yogaswara Wira
Published: June 2024

The purpose of this study is to examine the effects of new tax legislation on tax planning strategies, considering a range of socio-economic, psychological, and institutional factors. Employing a comprehensive research design, this study utilizes a synthesis of existing literature and theoretical frameworks to analyze the nuanced dynamics shaping taxpayer behavior and regulatory responses. Findings suggest that changes in tax laws prompt strategic adjustments in taxpayers' behavior, reflecting efforts to optimize financial outcomes within the regulatory framework. These findings underscore the importance of policymakers carefully considering taxpayer responses when designing tax reforms to minimize unintended consequences and disparities in tax planning practices. Moreover, disparities across demographic, socioeconomic, and organizational parameters highlight the need for equitable tax policy design and implementation to ensure fair distribution of tax benefits and burdens. The implications extend to practical interventions and policy decisions, emphasizing the significance of enhancing taxpayer education, simplifying tax laws, and improving access to support services to foster voluntary compliance and reduce tax evasion. Furthermore, interdisciplinary research and collaboration among stakeholders are essential for developing effective tax policies that promote fairness, transparency, and fiscal responsibility. In conclusion, this study contributes to a deeper understanding of tax planning practices and outcomes, informing evidence-based policy interventions to build a fair, transparent, and efficient tax system.
Analyzing the Implications of Tax Accounting Rules on Capitalization and Expense Treatment
Authors: Safitri Lina
Published: June 2024

The purpose of this study is to investigate the implications of tax accounting rules on capitalization and expense treatment for businesses, stakeholders, and regulatory bodies. The research design and methodology involve a qualitative approach based on literature review, employing systematic gathering, analysis, and interpretation of existing scholarly works to develop a comprehensive understanding of the topic. The findings and discussion reveal significant complexities and challenges faced by businesses due to discrepancies between financial accounting and tax reporting practices, affecting financial performance assessments and stakeholder perceptions. The implications of tax-related decisions extend to firm valuation, shareholder wealth creation, and market efficiency, highlighting the need for greater alignment between financial and tax reporting practices. The study underscores the importance of transparency, disclosure, and informed decision-making in navigating the complexities of the tax environment. Key implications include the need for enhanced tax governance mechanisms, longitudinal analyses of regulatory changes, comparative studies across industries and jurisdictions, and interdisciplinary research to deepen understanding of the broader socio-economic implications of tax regulations. In conclusion, addressing these challenges can lead to more effective and equitable tax systems, promoting economic growth, stability, and social welfare.
Digital Taxes and the Global Economy: A Multinational Literature Perspective
Authors: Purnamasari Tika
Published: June 2024

The purpose of this study is to examine the multifaceted landscape of digital taxation within the global economy, elucidating its implications for businesses, consumers, and governments worldwide. Employing a comprehensive literature review approach, this research investigates the challenges and opportunities associated with digital taxation, aiming to provide insights into its role in shaping tax policy, economic governance, and societal welfare. In terms of research design and methodology, this study adopts a qualitative analysis framework, synthesizing findings from scholarly articles, policy documents, and reports to delineate the complexities of digital taxation. By critically evaluating existing literature, this research elucidates key themes and perspectives relevant to the discourse on digital taxation, facilitating a nuanced understanding of its implications and potential avenues for future inquiry. The findings and discussion section of this study highlights the significant implications of digital taxation across various dimensions, including its impact on competitiveness, consumer behavior, and enforcement mechanisms. The implications of this study extend beyond its immediate findings, resonating deeply within the realms of tax policy, economic governance, and societal welfare. By integrating digital taxation into broader discussions on tax policy and economic governance, policymakers can foster a more inclusive, equitable, and sustainable tax environment in the digital age. Moreover, the findings of this study underscore the importance of interdisciplinary collaboration and engagement with stakeholders in navigating the challenges and opportunities of digital taxation effectively.
Tax Reform and Economic Growth: A Meta-Analysis
Authors: Jayanti Al Frida
Published: June 2024

The purpose of this meta-analysis is to comprehensively examine the relationship between tax reform and economic growth by synthesizing existing empirical research. The research design and methodology involve a systematic review and meta-analysis of a diverse range of studies examining the impact of tax policies on economic performance. Findings from the synthesis of literature underscore the multifaceted nature of this relationship, revealing both positive associations between tax cuts and economic growth as well as nuanced dynamics influenced by institutional quality, policy design, and country-specific characteristics. The implications drawn from the meta-analysis highlight the critical importance of maintaining methodological rigor in assessing the tax reform-economic growth nexus, considering contextual factors in policy design, and adopting transparent and rigorous methodological practices in future research endeavors. Policymakers, researchers, and stakeholders can utilize these insights to develop informed strategies for harnessing the potential of tax reforms in promoting sustainable and inclusive economic growth.
Analysis of the Effectiveness of Tax Incentives on Energy Sector Investments
Authors: Sonjaya Yaya , Noch Muh Yamin
Published: June 2024

The purpose of this study is to examine the impact of tax incentives on energy sector investments, focusing on empirical evidence, theoretical frameworks, and policy implications. The research design adopts a multi-perspective approach, drawing upon empirical studies, theoretical insights, and practical considerations to provide a comprehensive analysis. Methodologically, the study synthesizes existing literature and integrates insights from economics, environmental science, and policy studies. Findings reveal that well-designed tax incentive programs positively influence investment flows within the energy sector, particularly in renewable energy projects. Policy stability and coherence are identified as critical determinants of the effectiveness of tax incentives, emphasizing the need for integrated policy approaches. The implications of the findings underscore the importance of collaborative action among policymakers, industry stakeholders, and researchers to drive effective energy transition strategies. Policymakers are urged to prioritize the design and implementation of targeted incentive programs, while industry stakeholders are encouraged to engage actively in the policy formulation process. For researchers, there is a need to continue studying the effectiveness of tax incentives and identifying strategies for enhancing their impact on energy sector investments. This study contributes to a deeper understanding of the complex relationship between tax incentives and sustainable energy development, highlighting the importance of evidence-based policymaking and interdisciplinary research.
The application of artificial intelligence technology in assembly techniques within the industrial sector
Authors: Hong Bo , Zhao Peng , Liu Jiabei , Zhu Armando , Dai Shuying , Li Keqin
Published: June 2024

Industry 4.0 aims to address the issues of low accuracy and efficiency in the identification and positioning of components during machine tool processing and assembly. To this end, a novel component identification and positioning algorithm, LAI YOLOv5, has been proposed. This algorithm integrates lightweight networks, attention mechanisms, and information fusion techniques. Initially, the convolution layers in the YOLOv5 network structure are optimized for lightweight processing, effectively reducing the number of neural network parameters and floating-point operations, thereby decreasing memory usage and enhancing real-time detection speed. Subsequently, an attention mechanism is introduced into the backbone network to improve the specificity of feature extraction and enhance the salience of detected objects. Finally, a cross-channel information fusion mechanism is incorporated into the feature fusion network to boost feature detection capabilities. Experimental results indicate that compared to the original algorithm, the improved LAI YOLOv5 algorithm reduces the number of parameters and network layers by approximately 45.98% and 28.46%, respectively, decreases the floating-point operations by about 55.82%, reduces memory usage by 15.51%, and shortens training time by around 32.27%. Additionally, the training accuracy reaches 96.80%, training coverage reaches 95.01%, real-time detection efficiency improves to 100.739 FPS, and detection accuracy achieves 98.62%.
AI-based NLP section discusses the application and effect of bag-of-words models and TF-IDF in NLP tasks
Authors: Dai Shuying , Li Keqin , Luo Zhuolun , Zhao Peng , Hong Bo , Zhu Armando , Liu Jiabei
Published: June 2024

This paper delves into the practical applications and effectiveness of two prominent text representation methods, the Bag-of-Words (BoW) model and Term Frequency-Inverse Document Frequency (TF-IDF), in the realm of Natural Language Processing (NLP). It commences with an introductory overview of NLP and its pivotal role in the broader field of Artificial Intelligence (AI), elucidating the importance of enabling computers to comprehend and manipulate human language. Subsequently, a comprehensive elucidation of the underlying principles and implementation of these two methods is provided. By conducting a comparative analysis of their respective strengths and weaknesses, the paper endeavors to ascertain the most suitable model for a diverse range of scenarios. The study reveals that while the BoW model proves to be effective for tasks involving short text classification, TF-IDF emerges as the preferred choice for applications such as search engines and keyword extraction. This is attributed to TF-IDF's ability to discern the significance of words within a document in relation to a corpus, thereby mitigating the influence of common but less meaningful words. In conclusion, the paper highlights the significance of AI advancements in shaping the future landscape of NLP. The integration of neural networks and deep learning has revolutionized the field, enabling more sophisticated text representations and enhancing performance in areas such as speech recognition, machine translation, and sentiment analysis. The paper underscores the dynamic nature of NLP and its continual evolution in tandem with AI technologies, offering promising prospects for future research and application development.
Task allocation planning based on hierarchical task network for national economic mobilization
Authors: Zhao Peng , Li Keqin , Hong Bo , Zhu Armando , Liu Jiabei , Dai Shuying
Published: June 2024

In order to cope with the task allocation in national economic mobilization, a task allocation planning method based on Hierarchical Task Network (HTN) for national economic mobilization is proposed. An HTN planning algorithm is proposed to solve and optimize task allocation, and an algorithm is designed to solve resource shortage. Finally, a case study verifies the effectiveness of the proposed method based on a real task allocation case in national economic mobilization.
Kääntäminen ja teknologia: näkökulmia Heideggerin filosofiasta
Authors: Hartama-Heinonen Ritva
Published: June 2024

We should not underestimate philosophical ideas, since they can help us to analyze and under- stand what is going on in the surrounding world and when necessary, even to control this development and its mechanisms. This is what is proposed in the present article, which draws on Martin Heidegger’s (1889–1976) philosophical thinking, and applies some of his views to the field of translating. Special attention is paid, on the one hand, to his views of modern technology and its powerful status and impact, and on the other, to his dichotomy of calculative and meditative thinking. These Heideggerian conceptions are then discussed from the point of view of translation in order to show their relevance and applicability. Technology is, in Heidegger’s view, both a threat and an opportunity as well as something that can both enslave and be a necessity. But the solution which Heidegger proposes is somewhat surprising, since he advocates an attitude that consists of simultaneously saying “yes” and “no” to technology. Central to this attitude is the concept of letting be, or releasement (Gelassenheit), which embraces an open, waiting, and receptive approach to that the sense of which still remains hidden to us. Here, this “yes”-and-“no”-attitude means that we take, or receive, a Heideggerian time out.
Oppiminen opiskelijan ja digitaalisen oppimateriaalin välisessä vuorovaikutuksessa
Authors: Isolahti Nina
Published: June 2024

The importance of integrating information and communication technologies (ICT) in translator and interpreter training programmes is well recognized today. This article discusses the advantages and challenges of using ICT, specifically virtual learning environments, in teaching. It focuses on interaction, which is a major challenge in online learning. The study was conducted in a virtual course organized as part of the community interpreters training program at the Diakonia University of Applied Sciences. During this pilot course I analysed how students reach learning objectives through their interaction with the learning content. The results of the pilot course showed that the learning process was managed successfully, and also demonstrated how important good instructions for assignments are in the process of distance learning.
Kääntäjä aikakausien ja yhteiskuntien välissä: Hölderlinin näkemyksiä kääntämisestä
Authors: Penttilä Esa
Published: June 2024

Friedrich Hölderlin (1770–1843), a German poet of the Romantic Era, translated two of Sophocles’ ancient tragedies, Oedipus and Antigone, into German and provided both translations with extensive comments. Although neglected at the time of their publication, the translations have later been praised by various scholars (e.g. Benjamin, Berman, Steiner). Hölderlin’s contribution to the philosophy of translation, however, has largely been neglected in Translation Studies literature, although the ideas of his contemporaries have been presented in compilations covering the early years of translation theory (see e.g. Störig [ed.] 1973, Lefevere 1977, Robinson 2002, Venuti [ed.] 2004). This article aims to discuss some of the main ideas behind Hölderlin’s philosophy of translation and show how they relate to ideas presented by some other scholars such as Schleiermacher, Benjamin and Berman. Hopefully, this adds new light on the discussion of foreignization as well.
From multidisciplinarity to transdisciplinarity: The investigation of competence development as a case in point
Authors: Göpferich Susanne
Published: June 2024

In this article, the concept of multidisciplinarity is contrasted with two closely related concepts, interdisciplinarity and transdisciplinarity, following a sub-classification by Kaindl (1999). On this basis, the article discusses the chances of a specific subfield of translation studies, research into competence development, to work in a truly transdisciplinary manner. As a case in point, results of the longitudinal study TransComp are presented. It investigates the development of translation competence in students of translation over a period of three years and compares their translation behavior to that of ten professional translators. In this study, translation competence was modeled as composed of several sub-competencies, among them strategic competence, translation routine activation competence and tools and research competence. These three sub-competencies were considered to be translation-specific and to distinguish professional translators from mere bilinguals, and were therefore selected as the dependent variables in the study. The professional translators were found to have not yet achieved expertise, the highest level of competence. The student participants’ competence development stagnated with regard to several variables over the first four semesters of their program. For these findings, possible explanations and their didactic implications are presented.