Urbanization and suburbanization have led to high population growth in certain city regions, resulting in increased population density and mobility. Therefore, there is a need for a concept to address congestion, public transportation, information and communication systems, and non-motorized vehicles. Smart mobility is a concept of urban development as part of the smart city concept based on information and communication technology. Through this concept, it is expected that transportation services will be easily accessible, safe, comfortable, fast, and affordable for the community. This research aims to analyze smart mobility and its relationship with regional transportation planning and the development of South Tangerang, as well as to design a policy strategy model for the planning and development of South Tangerang with smart mobility. The research method used in this study is a mixed method, including analyzing the relationships and weighting of relationships between variables using the Cross Impact Multiplication applied to a classification (MICMAC) matrix. Multi-criteria decision analysis (MCDA) with Promethee software is also used to obtain the necessary policies. The results of this research indicate that the measurement of relationships between variables shows that smart mobility influences regional transportation planning, smart mobility affects regional development, and regional planning affects regional development. This research also provides alternative policies that policymakers should implement in a specific order. First, ensure the availability of public transportation; second, improve public transportation safety; third, enhance public transportation security; fourth, improve public transportation routes; fifth, provide real-time information access; sixth, improve transportation schedules; and seventh, increase the number of bicycle lanes.

In April 2023, the government of Changshu City, in Jiangsu Province, China, announced that it would officially use digital Chinese Yuan (E-CNY) as a method of wage payment to the government and state-owned enterprises staff starting in May. With the gradual improvement and application of E-CNY technologies, such as no electricity, no internet payment (offline payment), and the programmability of smart contracts, E-CNY will be officially used in China. CNN said China is on the verge of a cashless society. The advantages of E-CNY have a positive role in promoting the Chinese government’s implementation of the development goals of a low-carbon and sustainable economy. However, artificial intelligence (AI) trust concerns are the primary bottleneck in the current development based on intelligent algorithms and digital information technology. AI trust concerns are affecting the scope of use of E-CNY, and it may need to achieve effective scale-use, making it promote low-carbon and sustainable development. From the industry perspective, this article selects the housing rental enterprises, which are challenging to develop and energy-intensive, to analyze the theoretical approach and practical impact of E-CNY in promoting the low-carbon and sustainable development of China’s rental housing economy. Meanwhile, from the perspective of Chinese consumers, the impact of AI trust concerns on E-CNY in promoting low-carbon and sustainable development is analyzed in this article.

This study investigates the impact of Corporate Social Responsibility (CSR) on employee job satisfaction within Pakistan's construction industry, with a focus on the mediating role of organizational commitment and the moderating role of perceived organizational support (POS). Employing survey data collected from a diverse range of construction firms across Pakistan, the quantitative analysis reveals that CSR initiatives significantly enhance employee job satisfaction, primarily through the mediating influence of organizational commitment. The findings suggest that when employees perceive their organization as socially responsible and engaged in community betterment, they exhibit greater commitment to the organization, which in turn fosters higher levels of job satisfaction. Although POS does not significantly moderate the CSR—job satisfaction relationship, it remains a critical factor in cultivating a supportive and positive work environment. This study contributes to the growing literature on CSR and employee outcomes by offering empirical evidence from a developing economy context. The results have practical implications for construction firms aiming to enhance employee morale and reduce turnover by leveraging CSR as a strategic tool to improve organizational commitment and overall job satisfaction.

This study aimed to measure the impact of implementing mechanisms of accounting data governance, represented by International Accounting Standards, internal auditing, external auditing, audit committees, disclosure and transparency, and performance evaluation, on the quality of financial reporting data for the commercial banks listed on the Amman Stock Exchange, totaling (15) banks. To achieve the objectives of this study, a descriptive-analytical approach was adopted by developing a questionnaire to collect the primary data measuring the study variables. The questionnaire was distributed to employees in the financial and control departments of these banks, with a total of (375) respondents from the total study population of (733) individuals. Appropriate statistical methods were used to analyze the data, test hypotheses, and the results of this study revealed a strong positive impact of five variables of accounting data governance mechanisms on achieving the quality of financial reporting data. These variables are ranked from highest to lowest in terms of the strength of impact and correlation with the quality of financial reports: disclosure and transparency, external auditing, International Accounting Standards, internal auditing, and audit committees. However, there was no impact of the performance evaluation governance variable on achieving the quality of financial reporting data. These results call on the management of commercial banks in the study to commit to the objective implementation of the requirements of accounting data governance mechanisms as stipulated by international professional assemblies.

This study explores the attributes of service quality for overseas residents provided by island county governments, using the example of the Kinmen County Government’s service center in central Taiwan. This research aims to identify key service elements that can enhance the satisfaction of Kinmen overseas residents. Drawing upon the SERVQUAL scale and a comprehensive literature review, service quality is divided into five dimensions: “administrative service,” “life counseling,” “information provision,” among others, comprising 24 service quality elements. A total of 311 valid questionnaires were collected through a survey, and Kano’s two-dimensional quality and IPA analysis were used to classify service factors. The Kano two-dimensional quality analysis revealed that “employment counseling,” “entrepreneurship counseling,” and “setting up service counters at airports and terminals during festivals” belong to attractive quality. Nine elements were classified as “one-dimensional quality” and “must-be quality,” including “one-stop service,” “exclusive consultation hotline,” and “exclusive website reveals information.” Through Quality Function Deployment (QFD), service elements that align with Kano’s two-dimensional quality and IPA priority improvement were selected for detailed study, including “financial assistance in emergencies,” “subsidy for transportation expenses back home,” “subsidies for education allowances,” and “various subsidy application information.” Following expert discussions and questionnaire surveys, eight strategies for improving key service quality elements were identified. This research not only provides actionable insights for the Kinmen County Government but also offers valuable strategies that can be applied to similar contexts globally, where remote and rural populations require specialized governmental support.

the development of digital technologies and their popularity in e-commerce is undeniable. However, consumers need to have a certain level of digital skills. The main aim of the paper was to examine and evaluate the development of consumers’ digital skills in the European Union and to identify the potential significant impact on online shopping. The EU countries studied experienced an increasing trend in both internet users and online consumers over the period under review, with Romania and Estonia experiencing the most significant year-on-year increases in internet users and online consumers respectively. The trend of consumers with digital skills was volatile and in some EU countries it was decreasing year-on-year. When comparing the share of online consumers and the share of consumers with digital skills, it was not possible to generalize the results as in some countries the values were at comparable levels, but in selected countries the share of consumers with digital skills was higher than the share of online consumers and in other countries the opposite was true. The results showed the existence of a significant impact of the level of digital skills on online shopping and also of the use of the internet for online shopping. The results obtained can provide a basis for online retailers to promote the increase of consumers’ digital skills, which will ultimately lead to the growth of e-commerce.