With the advent of the big data era, the amount of various types of data is growing exponentially. Technologies such as big data, cloud computing, and artificial intelligence have achieved unprecedented development speed, and countries, regions, and multiple fields have included big data technology in their key development strategies. Big data technology has been widely applied in various aspects of society and has achieved significant results. Using data to speak, analyze, manage, make decisions, and innovate has become the development direction of various fields in society. Taxation is the main form of China’s fiscal revenue, playing an important role in improving the national economic structure and regulating income distribution, and is the fundamental guarantee for promoting social development. Re examining the tax administration of tax authorities in the context of big data can achieve efficient and reasonable application of big data technology in tax administration, and better serve tax administration. Big data technology has the characteristics of scale, diversity, and speed. The effect of tax big data on tax collection and management is becoming increasingly prominent, gradually forming a new tax collection and management system driven by tax big data. The key research content of this article is how to organically combine big data technology with tax management, how to fully leverage the advantages of big data, and how to solve the problems of insufficient application of big data technology, lack of data security guarantee, and shortage of big data application talents in tax authorities when applying big data to tax management.

This study explores relationships of prosocial rule-breaking (PSRB) on employee well-being in the hospitality industry. The study integrates the dynamics such as employee engagement as a mediator, emotional intelligence, and job autonomy as moderating variables. It offers insights into complex dynamics shaping employee behavior and well-being of hospitality industry. The data was collected through structured questionnaire form hospitality sector. The results showed significant positive relations between PSRB, employee engagement, and well-being. Emotional intelligence appeared as a moderator, escalating the relationship between PSRB and employee engagement. Job autonomy also escalating the relationship as moderator between employee engagement and well-being.

This study aims to examine the pathways through which the user experience (UX) of ChatGPT, a representative of generative artificial intelligence, affects user loyalty. Additionally, it seeks to verify whether ChatGPT’s UX varies according to a user’s need for cognition (NFC). This research proposed and examined how ChatGPT’ UX affect user engagement and loyalty and used mediation analysis using PROCESS Macro Model 6 to test the impact of UX on web-based ChatGPT loyalty. Data were collected by an online marketing research company. 200 respondents were selected from a panel of individuals who had used ChatGPT within the previous month. Prior to the survey, the study objective was explained to the respondents, who were instructed to answer questions based on their experiences with ChatGPT during the previous month. The usefulness of ChatGPT was found to have a significant impact on interactivity, engagement, and intention to reuse. Second, it was revealed that evaluations of ChatGPT may vary according to users’ cognitive needs. Users with a high NFC, who seek to solve complex problems and pursue new experiences, perceived ChatGPT’s usefulness, interactivity, engagement, and reuse intentions more positively than those with a lower NFC. These results have several academic implications. First, this study validated the role of the UX in ChatGPT. Second, it validated the role of users’ need for cognition levels in their experience with ChatGPT.

Constructed wetlands have emerged as a sustainable alternative for decentralized wastewater treatment in developing countries which face challenges with urbanization and deteriorating infrastructure. This paper discusses the key factors affecting the implementation of constructed wetlands in developing countries. A case study research design was adopted, which focused on Bulawayo, Zimbabwe. A mixed-method approach was adopted for the study. Spatial analysis was conducted to identify potential sites for constructed wetlands in the city of Bulawayo. Semi structured interviews were conducted, with relevant stakeholders, such as town planners, civil engineers, NGO representatives, community leaders, and quantity surveyors. The findings reveal that political reforms, public acceptance, land availability, and funding are crucial for the successful implementation of constructed wetlands. Additionally, four sites were identified as the most favorable preliminary locations for these systems. The paper captures all the key factors relevant to the implementation of constructed wetlands (CWs) with a closer look at policy and the role it plays in the adoption of decentralized wastewater treatment systems. Formulating policy around the decentralized sanitation systems was considered imperative to the success of the systems whether in implementation or in operation. The paper adds to knowledge in the subject of sustainable wastewater treatment alternatives for developing countries. However, further research can be conducted with a different methodology to ascertain the applicability of the systems in developing urban cities considering other important aspects in the implementation of wastewater treatment systems.

Mediating role of artificial intelligence in the relationship between higher education quality and scientific research ethics among faculty members: A Study in carrying out the study, specific research objectives were derived, and based on the derived objectives, null hypotheses were formulated and tested for the study. This study, thus, employed survey research design. This study’s population comprised postgraduate students from Middle Eastern University, Jordan, with 1200 students. Using the population, a sample size of 291 respondents was selected based on Krecie and Morgan The students in the sample completed Google Forms questionnaires. The data were statistically processed, and the analysis’s most significant level was 0.25. The research questions were analyzed using descriptive statistics, and the null hypothesis was tested using Pearson Product Moment Correlational Analysis (PPMC). Also, the study showed a significant relationship between artificial intelligence and the quality of higher education and the relationship of significance between artificial intelligence and ethics in scientific research. The researcher suggested a need for ongoing education, cross-discipline cooperation, and the development of solid ethical frameworks for the integration ethics of AI academia.

This research explores the interactions within supply chains in the manufacturing sector, with a special emphasis on the distinctive obstacles encountered by the mosquito coil industry. The study is motivated by the need to comprehensively understand and address the multifaceted challenges encountered by manufacturers in their supply chain processes. The mosquito coil industry holds significant importance in Malaysia, primarily due to the country’s tropical climate, which is conducive to mosquito proliferation and the transmission of mosquito-borne diseases. Nowadays, there are growing complexities and disruptions experienced by the mosquito coil sector’s supply chain, prompting an in-depth investigation. The main objective is to identify the challenges and resilience strategies employed by manufacturers in this sector, providing an understanding that contributes to the broader discourse on supply chain dynamics. Employing a qualitative case study methodology, this research engages in extensive data collection through interviews, document analysis, and direct observations within the selected mosquito coil manufacturing entity. This methodology allows for an immersive exploration of the challenges faced, revealing insights into the factors influencing the supply chain dynamics. The study reveals a wide array of challenges, from obtaining raw materials to managing distribution logistics, underscoring the unique complexities specific to the sector. As a result, the research identifies and analyzes resilience strategies implemented by the mosquito coil manufacturer to mitigate challenges, such as procurement challenges faced in financial related issues, logistical complexities occurred from recent years’ worldwide pandemic, production disruptions from company’s human resource-related issues, global factors from the company’s competitors and market challenges, and technology integration from rapid technological advancements. Thus, implications of this study extend beyond the mosquito coil sector, contributing valuable knowledge to the academic community, practitioners, and policymakers involved in supply chain management. The research not only addresses the identified challenges but also serves as a foundation for enhancing the overall understanding of manufacturing supply chain dynamics, thereby fostering informed decision-making for improved industry resilience.