The telecommunications sector is crucial in a country’s economy. The advancements in information and communication technology have had a significant impact on this sector, particularly in the electronic transactions domain. The utilization of electronic transactions in the telecommunications sector can yield substantial benefits, including increasing non-tax state revenue and economic development in Indonesia. The Covid-19 pandemic has served as a catalyst for the sharp rise in internet usage and telecommunications services, such as work-from-home, distance learning, online shopping or payments, industrial digitization, telemedicine, and others. Consequently, digital transformation has accelerated, necessitating the equitable distribution of Information and Communication Technology (ICT) in Indonesia. The utilization of electronic transactions has directly contributed to the increase in state revenue from non-tax sector, particularly in the telecommunications sector. This can be observed through the continuous growth of non-tax revenue achieved by the Ministry of Communication and Informatics, surpassing the set targets each year in terms of realized value. The objective of this research is to analyze the effectiveness, challenges, and impacts of electronic transactions in increasing non-tax state revenue, in order to generate policy recommendations in Indonesia. This study uses a normative juridical method, analyzing positive legal provisions. Data sources were obtained from three types of legal materials, and data collection was conducted both online and offline. The research results indicate that the utilization of electronic transactions can increase non-tax state revenue in the telecommunications sector through various forms such as telecommunications bill payments, e-commerce transactions, sales of prepaid credit and data packages, telecommunications devices, digital services, content delivery, and transaction monitoring and oversight.

Today’s automation of the audit process increasingly relies on electronic auditing, especially computer-assisted audit techniques (CAATs), and has become a global necessity. Therefore, this study aims to explore the influence of technological, organizational, and environmental (TOE) factors on audit firms’ adoption of CAATs in developing countries, focusing on Ethiopia. The research employed a quantitative approach and gathered 113 valid responses from certified external auditors in Ethiopian audit firms. The data was then analyzed through the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The findings show that relative advantage and compatibility are the significant technological attributes influencing CAAT adoption in Ethiopian audit firms. Besides, auditors’ information technology (IT) competency was a significant organizational attribute influencing CAAT adoption. Environmental attributes such as the complexity of the client’s accounting information system (AIS) and the professional body support significantly impact the adoption of CAATs. Additionally, the size of an audit firm reduces the impact of clients’ AIS complexity on the adoption of CAATs in Ethiopian audit firms. The findings underscore the significance of CAAT adoption in audit firms and offer valuable insights for policymakers and standard setters in crafting legislation for the Ethiopian audit industry. This study represents the first scholarly effort to provide evidence of CAAT adoption in audit firms in developing countries like Ethiopia.

The study aims to explore the extent to which Jordanian e-news sites rely on artificial intelligence applications in their news content. The researchers will use a media survey methodology, and the sample will consist of 45 editors-in-chief and editors from 10 Jordanian news sites, namely: Ammon, Khabrny, Joe24, Saraya, Amman Net, Jafra, Crown News, Petra, Kingdom, and Roya. The researcher will use an electronic questionnaire, which led to several findings, the most significant of which are: Many news and media sites have introduced artificial intelligence systems to enhance the services they provide to the public. A significant number of journalistic and electronic media websites have shown interest in data analysis tools for their media services. Electronic news sites are clearly striving to improve their capabilities in using artificial intelligence technologies to enhance the services they provide to the Jordanian audience. Additionally, most electronic media websites have expressed a willingness to develop a plan to improve cybersecurity systems to protect against hacking and intrusion attempts, safeguarding their data and the AI systems that operate continuously.AI systems in media organizations also aim to enhance the news experience for users by enriching media services with modern, communicative content.

The current manuscript overviews the potential of inimitable zero dimensional carbon nanoentities, i.e., nanodiamonds, in the form of hybrid nanostructures with allied nanocarbons such as graphene and carbon nanotube. Accordingly, two major categories of hybrid nanodiamond nanoadditives have been examined for nanocompositing, including nanodiamond-graphene or nanodiamond/graphene oxide and nanodiamond/carbon nanotubes. These exceptional nanodiamond derived bifunctional nanocarbon nanostructures depicted valuable structural and physical attributes (morphology, electrical, mechanical, thermal, etc.) owing to the combination of intrinsic features of nanodiamonds with other nanocarbons. Consequently, as per literature reported so far, noteworthy multifunctional hybrid nanodiamond-graphene, nanodiamond/graphene oxide, and nanodiamond/carbon nanotube nanoadditives have been argued for characteristics and potential advantages. Particularly, these nanodiamond derived hybrid nanoparticles based nanomaterials seem deployable in the fields of electromagnetic radiation shielding, electronic devices like field effect transistors, energy storing maneuvers namely supercapacitors, and biomedical utilizations for wound healing, tissue engineering, biosensing, etc. Nonetheless, restricted research traced up till now on hybrid nanodiamond-graphene and nanodiamond/carbon nanotube based nanocomposites, therefore, future research appears necessary for further precise design varieties, large scale processing, and advanced technological progresses.

A fresh interest has been accorded to metal iodides due to their fascinating physicochemical properties such as high ionic conductivity, variable optical properties, and high thermal stabilities in making micro and macro devices. Breakthroughs in cathodic preparation and metallization of metal iodides revealed new opportunities for using these compounds in various fields, especially in energy conversion and materials with luminescent and sensory properties. In energy storage metal iodides are being looked at due to their potential to enhance battery performance, in optoelectronics the property of the metal iodides is available to create efficient LEDs and solar cells. Further, their application in sensing devices, especially in environmental and medical monitoring has been quite mentioned due to their response towards environmental changes such as heat or light. Nevertheless, some challenges are still in question, including material stability, scale-up opportunities, and compatibility with other technologies. This work highlights the groundbreaking potential of metal iodide-based nanomaterials, emphasizing their transformative role in innovation and their promise for future advancements.

The article’s proposed engineering uses are based on theories presented in the reviewed research articles and on findings from online investigations into companies that claim to use nanoengineering in their wares. Several pre-existing online consumer inventories and nanotechnology news were examined as part of the internet inquiry. The data about the nanoparticles (NP), or nanostructure, used in commercially available products comes from the remarks made by the manufacturer. Nanoengineered coating agents and textile additives are examples of commercial items developed for industrial clients that fall under the aforementioned uses.