Search Results (464)

Despite the increasing integration of government chatbots (GCs) into digital public service delivery, their real-world effectiveness remains limited. Drawing on the literature on algorithm aversion, trust-transfer theory, and perceived risk theory, this study investigates how the type of service agent (human vs. GCs) influences citizens’ trust of e-government services (TOE) and e-government service adoption intention (EGA). Furthermore, it explores whether the effect of trust of government (TOG) on TOE differs across agent types, and whether perceived risk (PR) serves as a boundary condition in this trust-transfer process. An online scenario-based experiment was conducted with a sample of 318 Chinese citizens. Data were analyzed using the Mann–Whitney U test and partial least squares structural equation modeling (PLS-SEM). The results reveal that, within the Chinese e-government context, citizens perceive higher risk (PR) and report lower adoption intention (EGA) when interacting with GCs compared to human agents—an indication of algorithm aversion. However, high levels of TOG mitigate this aversion by enhancing TOE. Importantly, PR moderates the strength of this trust-transfer effect, serving as a critical boundary condition. Full article

Governments worldwide are mandating e-invoicing and real-time VAT reporting, yet many cash-intensive service SMEs continue to under-report VAT, eroding fiscal revenues. This study investigates whether financial technology (FinTech) adoption can reduce this under-reporting among tourism SMEs in Greece—an economy with high seasonal spending and a persistent shadow economy. This is the first micro-level empirical study to examine how FinTech tools affect VAT compliance in this sector, offering novel insights into how technology interacts with behavioral factors to influence fiscal behavior. Drawing on the Technology Acceptance Model, deterrence theory, and behavioral tax compliance frameworks, we surveyed 214 hotels, guesthouses, and tour operators across Greece’s main tourism regions. A structured questionnaire measured five constructs: FinTech adoption, VAT compliance behavior, tax morale, perceived audit probability, and financial performance. Using Partial Least Squares Structural Equation Modeling and bootstrapped moderation–mediation analysis, we find that FinTech adoption significantly improves declared VAT, with compliance fully mediating its impact on financial outcomes. The effect is especially strong among businesses led by owners with high tax morale or strong perceptions of audit risk. These findings suggest that FinTech tools function both as efficiency enablers and behavioral nudges. The results support targeted policy actions such as subsidies for e-invoicing, tax compliance training, and transparent audit communication. By integrating technological and psychological dimensions, the study contributes new evidence to the digital fiscal governance literature and offers a practical framework for narrowing the VAT gap in tourism-driven economies. Full article

The integration of artificial intelligence (AI), big data analytics, and blockchain technologies within the digital economy presents transformative opportunities for promoting low-carbon urban development. However, a systematic understanding of how these digital innovations influence urban carbon mitigation remains limited. This study addresses this gap by proposing two research questions (RQs): (1) What are the key success factors for artificial intelligence, big data, and blockchain in urban carbon emission reduction? (2) How do these technologies interact and support the transition to low-carbon cities? To answer these questions, the study employs a hybrid methodological framework combining the decision-making trial and evaluation laboratory (DEMATEL) and interpretive structural modeling (ISM) techniques. The data were collected through structured expert questionnaires, enabling the identification and hierarchical analysis of twelve critical success factors (CSFs). Grounded in sustainability transitions theory and institutional theory, the CSFs are categorized into three dimensions: (1) digital infrastructure and technological applications; (2) digital transformation of industry and economy; (3) sustainable urban governance. The results reveal that e-commerce and sustainable logistics, the adoption of the circular economy, and cross-sector collaboration are the most influential drivers of digital-enabled decarbonization, while foundational elements such as smart energy systems and digital infrastructure act as key enablers. The DEMATEL-ISM approach facilitates a system-level understanding of the causal relationships and strategic priorities among the CSFs, offering actionable insights for urban planners, policymakers, and stakeholders committed to sustainable digital transformation and carbon neutrality. Full article

This study synthesizes the rapidly expanding evidence on how digital technologies reshape international trade, with a particular focus on small and medium-sized enterprises (SMEs). Guided by two research questions—(RQ1) How do digital tools influence the volume and composition of cross-border trade? and (RQ2) How do these effects vary by countries’ development level and firm size?—we conducted a PRISMA-compliant systematic literature review covering 2010–2024. Searches across eight major databases yielded 1857 records; after duplicate removal, title/abstract screening, full-text assessment, and Mixed Methods Appraisal Tool (MMAT 2018) quality checks, 86 peer-reviewed English-language studies were retained. Findings reveal three dominant technology clusters: (1) e-commerce platforms and cloud services, (2) IoT-enabled supply chain solutions, and (3) emerging AI analytics. E-commerce and cloud adoption consistently raise export intensity—doubling it for digitally mature SMEs—while AI applications are the fastest-growing research strand, particularly in East Asia and Northern Europe. However, benefits are uneven: firms in low-infrastructure settings face higher fixed digital costs, and cybersecurity and regulatory fragmentation remain pervasive obstacles. By integrating trade economics with development and SME internationalization studies, this review offers the first holistic framework that links national digital infrastructure and policy support to firm-level export performance. It shows that the trade-enhancing effects of digitalization are contingent on robust broadband penetration, affordable cloud access, and harmonized data-governance regimes. Policymakers should, therefore, prioritize inclusive digital-readiness programs, while business leaders should invest in complementary capabilities—data analytics, cyber-risk management, and cross-border e-logistics—to fully capture digital trade gains. This balanced perspective advances theory and practice on building resilient, equitable digital trade ecosystems. Full article

This study evaluates the impact of digital systems and IT audit frameworks on tax performance and integrity within tax administrations. Using international data from organizations like the World Bank, OECD (Organisation for Economic Co-operation and Development), and IMF (International Monetary Fund), the research examines the relationship between tax revenue as a percentage of GDP, digital infrastructure, corruption perception, e-government development, and cybersecurity readiness. Quantitative analysis, including correlation, regression, and clustering methods, reveals a strong positive relationship between digital maturity, e-governance, and tax performance. Countries with advanced digital governance systems and robust IT audit frameworks, such as COBIT, tend to show higher tax revenues and lower corruption levels. The study finds that e-government development and anti-corruption measures explain over 40% of the variance in tax performance. Cluster analysis distinguishes between digitally advanced, high-compliance countries and those lagging in IT adoption. The findings suggest that digital transformation strengthens fiscal integrity by automating compliance and reducing human contact, which in turn mitigates bribery risks and enhances fraud detection. The study highlights the need for adopting international best practices to guide the digitalization of tax administrations, improving efficiency, transparency, and trust in public finance. Full article

Research on ecosystem carbon sequestration services and ecological compensation is crucial for advancing carbon neutrality. As a public good, ecosystem carbon sequestration services inherently lead to externalities. Therefore, it is essential to consider externalities in the flow of sequestration services. However, few studies have examined intra- and inter-regional ecosystem carbon sequestration flows, making regional ecosystem carbon sequestration flows less comprehensive. Against this background, the research objectives of this paper are as follows. The flow of carbon sequestration services between Henan Province and out-of-province regions is studied. In addition, this study clarifies the beneficiary and supply areas of carbon sink services in Henan Province and the neighboring regions at the prefecture-level city scale to obtain a more systematic, comprehensive, and actual flow of carbon sequestration services for scientific and effective eco-compensation and to promote regional synergistic emission reductions. The research methodologies used in this paper are as follows. First, this study adopts a meta-coupling framework, designating Henan Province as the focal system, the Central Urban Agglomeration as the adjacent system, and eight surrounding provinces as remote systems. Regional carbon sequestration was assessed using net primary productivity (NEP), while carbon emissions were evaluated based on per capita carbon emissions and population density. A carbon balance analysis integrated carbon sequestration and emissions. Hotspot analysis identified areas of carbon sequestration service supply and associated benefits. Ecological radiation force formulas were used to quantify service flows, and compensation values were estimated considering the government’s payment capacity and willingness. A three-dimensional evaluation system—incorporating technology, talent, and fiscal capacity—was developed to propose a diversified ecological compensation scheme by comparing supply and beneficiary areas. By modeling the ecosystem carbon sequestration service flow, the main results of this paper are as follows: (1) Within Henan Province, Luoyang and Nanyang provided 521,300 tons and 515,600 tons of carbon sinks to eight cities (e.g., Jiaozuo, Zhengzhou, and Kaifeng), warranting an ecological compensation of CNY 262.817 million and CNY 263.259 million, respectively. (2) Henan exported 3.0739 million tons of carbon sinks to external provinces, corresponding to a compensation value of CNY 1756.079 million. Conversely, regions such as Changzhi, Xiangyang, and Jinzhong contributed 657,200 tons of carbon sinks to Henan, requiring a compensation of CNY 189.921 million. (3) Henan thus achieved a net ecological compensation of CNY 1566.158 million through carbon sink flows. (4) In addition to monetary compensation, beneficiary areas may also contribute through technology transfer, financial investment, and talent support. The findings support the following conclusions: (1) it is necessary to consider the externalities of ecosystem services, and (2) the meta-coupling framework enables a comprehensive assessment of carbon sequestration service flows, providing actionable insights for improving ecosystem governance in Henan Province and comparable regions. Full article

This study aimed to investigate the future trajectories of last-mile delivery (LMD), and their implications for sustainable urban logistics and smart city planning. Through a Delphi-based scenario analysis targeting the year 2030, this research draws on inputs from a two-round Delphi study with 52 experts representing logistics, academia, and government. Four key thematic areas were explored: consumer demand and behavior, emerging delivery technologies, innovative delivery services, and regulatory frameworks. The projections were structured using fuzzy c-means clustering, and analyzed through the Technology Acceptance Model (TAM) and Innovation Diffusion Theory (IDT), supporting a systemic understanding of innovation adoption in urban logistics systems. The findings offer strategic insights for municipal planners, policymakers, logistics service providers, and e-commerce stakeholders, helping align infrastructure development and regulatory planning with the evolving needs of last-mile logistics. This approach contributes to advancing resilient, low-emission, and inclusive smart city ecosystems that align with global sustainability goals, particularly those outlined in the UN 2030 Agenda for Sustainable Development. Full article

This study investigates the cybersecurity landscape of Aotearoa-New Zealand through a culturally grounded lens, focusing on the integration of Indigenous Māori values into cybersecurity frameworks. In response to escalating cyber threats, the research adopts a mixed-methods and interdisciplinary approach—combining surveys, focus groups, and case studies—to explore how cultural principles such as whanaungatanga (collective responsibility) and manaakitanga (care and respect) influence digital safety practices. The findings demonstrate that culturally informed strategies enhance trust, resilience, and community engagement, particularly in rural and underserved Māori communities. Quantitative analysis revealed that 63% of urban participants correctly identified phishing attempts compared to 38% of rural participants, highlighting a significant urban–rural awareness gap. Additionally, over 72% of Māori respondents indicated that cybersecurity messaging was more effective when delivered through familiar cultural channels, such as marae networks or iwi-led training programmes. Focus groups reinforced this, with participants noting stronger retention and behavioural change when cyber risks were communicated using Māori metaphors, language, or values-based analogies. The study also confirms that culturally grounded interventions—such as incorporating Māori motifs (e.g., koru, poutama) into secure interface design and using iwi structures to disseminate best practices—can align with international standards like NIST CSF and ISO 27001. This compatibility enhances stakeholder buy-in and demonstrates universal applicability in multicultural contexts. Key challenges identified include a cybersecurity talent shortage in remote areas, difficulties integrating Indigenous perspectives into mainstream policy, and persistent barriers from the digital divide. The research advocates for cross-sector collaboration among government, private industry, and Indigenous communities to co-develop inclusive, resilient cybersecurity ecosystems. Based on the UTAUT and New Zealand’s cybersecurity vision “Secure Together—Tō Tātou Korowai Manaaki 2023–2028,” this study provides a model for small nations and multicultural societies to create robust, inclusive cybersecurity frameworks. Full article

The adoption of e-government services in Small Island Developing Nations (SIDNs) aims to enhance public service efficiency, inclusiveness, and quality. However, e-government service development in SIDNs faces some significant constraints, including limited resources, geographical isolation, low digital literacy levels, and inadequate technological infrastructure. This study investigates value co-creation approaches in e-government service, aiming to identify specific value co-creation processes and methods to support sustainable e-government initiatives in SIDN settings. The study applies a qualitative approach; based on the thematic analysis of interviews with government stakeholders, it identifies contextual factors and conditions that influence e-government value co-creation processes in SIDNs and strategies for sustainable e-government service value co-creation. This study contributes a value co-creation framework that applies participatory design, agile development, collaborative governance, socio-technical thinking, and technology adaptation as methods for the design and implementation of flexible and inclusive e-government services that are responsive to local needs, resilient to challenges, and sustainable over time. The framework can be used by policymakers and practitioners to facilitate sustainable digital transformation in SIDNs through collaborative governance, active participation, and civic engagement with innovative technologies. Full article

Based on admirable porous media performance and the popularity of additive manufacturing technology, gradient porous media are progressively being applied in increasing fields. In this study, convection heat transfer within a square vented cavity, partially occupied by two copper metal foam layers of $10$ and $20$ PPI saturated with nanofluid, was assessed numerically. The left wall was heated uniformly and non-uniformly by applying multi-frequency spatial heating following a sinusoidal function. Governing equations, including continuity, the Darcy–Brinkmann–Forchheimer model, and local thermal non-equilibrium energy equations, were adopted and solved by employing the finite volume method. The influences of relevant parameters, including nanoparticle concentrations $\left(0\%\le \phi \le 10\%\right)$, Reynolds number ($1\le Re\le 100$), inlet and outlet port aspect ratios $\left(0.1\le D/H\le 0.4\right)$, three outlet vent opening locations ($\left(S_o=0\right)$ left, ($S_o=\left(H/2-D/2\right)$) middle, and ($S_o=\left(H-D\right)$) right), sinusoidal offset temperature (${\theta }_o=0.5$, $1$), frequency ($f=1, 3, 5$), and amplitude ($A=0-1$), were examined. The results demonstrate that flow and heat transfer fields are impacted mainly by these parameters. Streamlines are more intensified at the upper-left corner when the outlet opening vent is shifted towards the right-corner upper wall. Fluid- and solid-phase Nusselt number increases $Re$, $D/H$, ${\theta }_o$, $A$, and $f$ are raised, specifically when $A\ge 0.3$. The Nusselt number remains constant when the frequency is raised from $3$ to $5$, definitely when $D/H\ge 0.25$. In uniform and non-uniform heating cases, the Nusselt number of both phases remains constant as the outlet port is shifted right for $Re\le 10$ and slightly for higher $Re$ as the outlet vent location is translated from left to right. Full article

The digital transformation of the Architecture, Engineering and Construction sector is accelerating the adoption of digital platforms as critical enablers of data integration, stakeholder collaboration and process optimization. This paper presents a systematic review of 125 peer-reviewed journal articles (2015–2025), selected through a PRISMA-guided search using the Scopus database, with inclusion criteria focused on English-language academic literature on platform-enabled digitalization in the built environment. Studies were grouped into six thematic domains, i.e., artificial intelligence in construction, digital twin integration, lifecycle cost management, BIM-GIS for underground utilities, energy systems and public administration, based on a combination of literature precedent and domain relevance. Unlike existing reviews focused on single technologies or sectors, this work offers a cross-sectoral synthesis, highlighting shared challenges and opportunities across disciplines and lifecycle stages. It identifies the functional roles, enabling technologies and systemic barriers affecting digital platform adoption, such as fragmented data sources, limited interoperability between systems and siloed organizational processes. These barriers hinder the development of integrated and adaptive digital ecosystems capable of supporting real-time decision-making, participatory planning and sustainable infrastructure management. The study advocates for modular, human-centered platforms underpinned by standardized ontologies, explainable AI and participatory governance models. It also highlights the importance of emerging technologies, including large language models and federated learning, as well as context-specific platform strategies, especially for applications in the Global South. Full article

In higher education, the emotional intelligence (EI) of university professors, defined as the ability to perceive, understand, manage and utilize emotions effectively, is increasingly recognized as a pivotal factor in enhancing students’ academic achievement and psychological well-being. However, the scarcity of studies directly linking professors’ EI to students’ well-being highlights a critical research gap. This systematic review investigates how professors’ emotional competencies influence student outcomes—such as academic performance, engagement, motivation, and mental health—and identifies the factors that mediate or moderate these effects. Findings indicate that professors’ EI, particularly empathy, emotional regulation, and interpersonal skills, significantly enhances student engagement, motivation, and academic satisfaction, with indirect effects on psychological well-being. Cultural context, teaching modality (e.g., online vs. in-person), and professors’ age and experience moderate these effects and influence effect sizes. Qualitative synthesis further highlighted contextual gaps in the literature. The limited focus on well-being and outcomes and reliance on self-report measures underscore the need for longitudinal, culturally diverse studies and performance-based EI assessments. The value of this research lies in its potential to inform evidence-based educational practices and institutional policies. By elucidating the role of professors’ EI, the review lays the groundwork for developing faculty training programs aimed at strengthening emotional competencies and fostering inclusive, supportive learning environments that promote student growth and resilience. This is especially relevant given the growing prevalence of stress, anxiety, and disengagement among university students, exacerbated by post-pandemic challenges and academic pressures. Understanding the impact of EI can inform culturally responsive interventions, improve student retention, and enhance institutional effectiveness, thereby addressing a pressing need in contemporary higher education. In today’s rapidly evolving technological, social, and cultural landscape, universities have both the opportunity and the responsibility to act as catalysts for the creation of an educational culture that promotes social well-being. This requires adopting educational and organizational models that prioritize human care and the quality of interpersonal relationships. To be effective, these priorities must be integrated into all university operations, from governance to student support and talent development. Full article

The timing accuracy of eLoran systems is susceptible to meteorological fluctuations, with medium-to-long-range propagation delay variations reaching hundreds of nanoseconds to microseconds. While conventional models have been widely adopted for short-range delay prediction, they fail to accurately characterize the coupled effects of multiple factors in long-range scenarios. This study theoretically examines the influence mechanisms of temperature, humidity, and atmospheric pressure on signal propagation delays, proposing a hybrid prediction model integrating meteorological data with a back-propagation neural network (BPNN) through path-weighted Pearson correlation coefficient analysis. Long-term observational data from multiple differential reference stations and meteorological stations reveal that short-term delay fluctuations strongly correlate with localized instantaneous humidity variations, whereas long-term trends are governed by cumulative temperature–humidity effects in regional environments. A multi-tier neural network architecture was developed, incorporating spatial analysis of propagation distance impacts on model accuracy. Experimental results demonstrate enhanced prediction stability in long-range scenarios. The proposed model provides an innovative tool for eLoran system delay correction, while establishing an interdisciplinary framework that bridges meteorological parameters with signal propagation characteristics. This methodology offers new perspectives for reliable timing solutions in global navigation satellite system (GNSS)-denied environments and advances our understanding of meteorological–electromagnetic wave interactions. Full article

Rapid urbanization in the twenty-first century has significantly accelerated the adoption of artificial intelligence (AI) technologies to address growing challenges in governance, mobility, energy, and urban security. This paper explores how AI is transforming smart city infrastructure, analyzing more than 92 academic publications published between 2012 and 2024. Key AI applications ranging from predictive analytics in e-governance to machine learning models in renewable energy management and autonomous mobility systems are synthesized domain-wise throughout this study. This paper highlights the benefits of AI-enabled decision making, finds current implementation barriers, and discusses the associated ethical implications. Furthermore, it presents a research agenda that stresses data interoperability, transparency, and human–AI collaboration to steer upcoming advancements in smart urban ecosystems. Full article

This study investigates the convergence of blockchain, artificial intelligence (AI), near-field communication (NFC), and mobile technologies in electronic payment (e-payment) systems, proposing an innovative integrative framework to deconstruct the systemic innovations and transformative impacts driven by such technological synergy. Unlike prior research, which often focuses on single-technology adoption, this study uniquely adopts a cross-technology convergence perspective. To our knowledge, this is the first study to empirically map the multi-technology convergence landscape in e-payment using scientometric techniques. By employing bibliometric and thematic network analysis methods, the research maps the intellectual evolution and key research themes of technology convergence in e-payment systems. Findings reveal that while the integration of these technologies holds significant promise, improving transparency, scalability, and responsiveness, it also presents challenges, including interoperability barriers, privacy concerns, and regulatory complexity. Furthermore, this study highlights the potential for convergent technologies to unintentionally deepen the digital divide if not inclusively designed. The novelty of this study is threefold: (1) theoretical contribution—this study expands existing frameworks of technology adoption and digital governance by introducing an integrated perspective on cross-technology adoption and regulatory responsiveness; (2) practical relevance—it offers actionable, stakeholder-specific recommendations for policymakers, financial institutions, developers, and end-users; (3) methodological innovation—it leverages scientometric and topic modeling techniques to capture the macro-level trajectory of technology convergence, complementing traditional qualitative insights. In conclusion, this study advances the theoretical foundations of digital finance and provides forward-looking policy and managerial implications, paving the way for a more secure, inclusive, and innovation-driven digital payment ecosystem. Full article