Science and technology play an extremely important part in today’s world. They are the key for countries to reach a certain level of economic and social development. Thus, in order to catch up with the common development of mankind, countries have issued their own policies and laws on science and technology activities. National science and technology policies aim to enhance social welfare, foster sustainable development, and advance global scientific and technological progress. Vietnam is considered as one of the countries attaching great importance to science and technology. Therefore, even in the law with the highest legal value—the Constitution has solemnly recognized the position and role of science and technology as the leading national policy, playing a major role in the cause of the country’s socio-economic development. However, in the face of the requirements of sustainable development and the desire for the country’s prosperity and strength, policies and laws on science and technology in particular and policies and laws in general of Vietnam must be perfected and renewed continuously, especially in the context of globalization and sustainable development requirements, modern nation as it is today. Therefore, the article focuses on clarifying the situation of adjusting policies and laws on science and technology in Vietnam during the past, thereby proposing new complete solutions in the coming time. This is the basis for policy makers to refer to in the process of developing policies and laws on science and technology in Vietnam.
The purpose of this study was to explore the relationship between using effective information and communication technology tools and time management skills in school administrations. The study aimed specifically to identify the presence of differences in the responses of school principals towards using technology in time management after isolating the variables of gender, years of experience, and educational level. This study utilized the analytical-descriptive method to achieve its objectives. The study instrument included a questionnaire with 45 items. The study sample consisted of 190 principals from different public schools in four emirates in the UAE (Dubai, Abu Dhabi, Sharjah, and Al-Ain). The principals were selected randomly by sending them an electronic questionnaire. The findings of the study revealed similarities in the responses of the school principals to the questionnaire on the role of information and communication technology in helping them achieve better time management.
In the past three decades, nanotechnology has attracted extensive attention. People have many expectations on the utilization of nanotechnology in medicine, but unfortunately, these expectations are unlikely to be realized. In the field of nanotechnology, the niche for building commercial products has not been developed yet. However, metal nanoparticles have attracted people’s attention since ancient times because of their optical properties, which are very different from those of bulk metals. By understanding the origin of these optical properties and using current technology, these nanoparticles can be manipulated to build a palette. Using micro measurement equipment, the palette can be printed with very good resolution.
The Corona epidemic, as a global crisis, and the Islamic State of Iraq and Syria) ISIS (war, as a regional crisis in Iraq, have significantly impacted the atmosphere of companies and the continuation of their activities. The present study examines the role of these crises in creating incentives for fraudulent reporting and reducing or improving audit quality. It also compares the results of these two relationships with each other. In other words, the current paper sought to answer these issues: What effect did the ISIS war and the COVID-19 pandemic have on the fraudulent reporting motives of companies, and how did it affect the quality of their audits? In the end, the answer to this question was addressed: What are the differences and similarities between the study results of the impact of COVID-19 and ISIS on fraudulent financial reporting and audit quality? For this purpose, the data of 33 companies from 2008 to 2021 (462 observations) were collected to examine six formulated hypotheses, and the hypotheses were tested using the method of structural equations and analysis of variance. Interviews with experts were also used to determine quality indicators of auditing and fraudulent financial reporting so that indigenous indicators were selected and finalized. The results showed no significant relationship between the epidemic of the COVID-19 crisis and the motives of fraudulent reporting and audit quality and between the crisis of the ISIS war and the motives of fraudulent reporting. However, the ISIS war crisis has negatively and significantly impacted audit quality. Finally, the results indicated no significant difference between the impact of the epidemic crisis of COVID-19 and ISIS on the motives of fraudulent reporting. Still, there is a significant difference in the impact of the epidemic crisis of COVID-19 and ISIS on the audit quality. The knowledge enhancement of the present study is the development of literature on the impact of the Corona and ISIS crises on corporate financial reporting and auditing. The current paper, by studying the consequences of COVID-19 and ISIS, showed that further investigations in this field, especially regarding the capital market environment and A company, can obtain essential results based on which practical suggestions can be made for possible future crises.
The MENA region, known for its significant oil and gas production, has been widely acknowledged for its reliance on fossil fuels. The dependence on fossil fuels has led to significant environmental pollution. Therefore, the shift towards a more environmentally friendly and enduring future is crucial. Thus, the current study tries to investigate the effect of green technology innovations on green growth in MENA region. Specifically, we examine whether the effect of green technology innovations on green growth depend on the threshold level of income. To this end, a panel threshold model is estimated for a sample of 10 MENA countries over the period 1998–2022. Our main findings show that only countries with income level beyond the threshold can benefit significantly from green technology innovations in term of green growth. Nevertheless, our findings indicate a substantial and adverse impact of green technology innovation on countries where income levels fall below the specified threshold.
In the process of China's industrial modernization development, intelligent manufacturing is one of the very important links, in the promotion of social development and economic development plays an important significance, therefore, it is necessary to maximize the level of intelligent manufacturing. As an important technical means in intelligent manufacturing, mechatronics technology has very great application advantages, which can not only promote the production efficiency and product quality, but also effectively reduce the cost of expenditure. This paper will study the application of mechatronics technology in intelligent manufacturing.
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